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  "fact-5": {
   "value": "NUEVA EXPRESI\u00d3N TEXTIL, S.A",
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  "fact-529": {
   "value": "1.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Actividad del Grupo </span>Nueva <span class=\"_ _3\"> </span>Expresi\u00f3n <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>extil, <span class=\"_ _3\"></span>S.A.,<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>anteriormente <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>nominada <span class=\"_ _3\"> </span>Dogi <span class=\"_ _3\"></span>I<span class=\"_ _0\"></span>nternational <span class=\"_ _3\"></span>Fabrics, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"></span>(en <span class=\"_ _4\"></span>adelante, <span class=\"_ _5\"> </span>Nextil <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>la Sociedad <span class=\"_ _3\"> </span>dominante), <span class=\"_ _4\"></span>es <span class=\"_ _3\"> </span>una <span class=\"_ _4\"></span>socied<span class=\"_ _1\"></span>ad <span class=\"_ _4\"></span>an\u00f3nima <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>nacionalidad <span class=\"_ _3\"> </span>espa\u00f1ola <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>fue <span class=\"_ _4\"></span>constituida <span class=\"_ _3\"> </span>mediante <span class=\"_ _3\"> </span>escritura p\u00fablica el 31 de diciembre de 1971. Con fecha 26 de junio de 2018 la Junta General de Ac<span class=\"_ _0\"></span>cionistas aprob\u00f3 el cambio de denominaci\u00f3n por la actual. La Sociedad tiene su domicilio social y fiscal en calle Isabel Colbrand n\u00ba10, 5\u00aa planta, local 130, 28050 Madrid<span class=\"_ _27\"> </span>. El <span class=\"_ _0\"></span>obj<span class=\"_ _0\"></span>eto <span class=\"_ _6\"></span>social <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>dominante, <span class=\"_ _6\"></span>recogido <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>art\u00edculo <span class=\"_ _6\"></span>2 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>estatutos <span class=\"_ _6\"></span>sociales, <span class=\"_ _0\"></span>consist\u00eda <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>fabricaci\u00f3<span class=\"_ _0\"></span>n </span></span></span></span>y <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>nta <span class=\"_ _8\"></span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>da <span class=\"_ _8\"></span>clase <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span>tejidos <span class=\"_ _4\"></span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span>punto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>fibras <span class=\"_ _8\"></span>naturales, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rtificiales <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>sint\u00e9ticas, <span class=\"_ _4\"> </span>ad<span class=\"_ _1\"></span>em\u00e1s <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>compra, <span class=\"_ _3\"> </span>venta, arrendamiento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>subarrendamiento <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>toda <span class=\"_ _6\"></span>clase <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>bienes <span class=\"_ _0\"></span>inmuebles. <span class=\"_ _6\"></span>Despu\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>escisi\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>2016 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>actividad industrial a favor de su filial Dogi Spain, S.L.U, su actividad ha quedado reducida a la de holding. Las<span class=\"ls0\"> <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span><span class=\"ls6\">de</span> <span class=\"_ _8\"></span>Nex<span class=\"_ _1\"></span>til <span class=\"_ _4\"></span>est\u00e1n <span class=\"_ _8\"></span>ad<span class=\"_ _1\"></span>mitidas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cotizaci\u00f3n <span class=\"_ _1\"></span></span>en<span class=\"ls0\"> <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>bolsas <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>M<span class=\"_ _1\"></span>adrid <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>Barcelona <span class=\"_ _3\"> </span>y <span class=\"_ _4\"></span>cotizan <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>mercado </span>continuo. Durante los ejercicios 2025 y 2024 la Sociedad dominante no ha emitido ning\u00fan tip<span class=\"_ _0\"></span>o de dividendos.<span class=\"_ _1\"></span> La <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _8\"></span>fi<span class=\"_ _1\"></span>nanciera <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>presenta <span class=\"_ _4\"></span>en <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>(salvo <span class=\"_ _8\"></span>m<span class=\"_ _1\"></span>enci\u00f3n <span class=\"_ _8\"></span>expresa), <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>ser <span class=\"_ _4\"></span>\u00e9s<span class=\"_ _0\"></span>ta <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>moneda <span class=\"_ _8\"></span>funcional <span class=\"_ _4\"></span>del<span class=\"_ _6\"></span> entorno econ\u00f3mico pri<span class=\"_ _1\"></span>ncipal en el que opera l<span class=\"_ _1\"></span>a Sociedad dominante. L<span class=\"_ _1\"></span>as operaciones en moneda <span class=\"_ _1\"></span>funcional diferente al euro se incluyen de conformidad con las pol\u00edticas contables establecidas en la Nota 4.7 El<span class=\"ls0\"> ejercicio <span class=\"_ _0\"></span>social <span class=\"ls6\">de</span> <span class=\"ls7\">la</span> S<span class=\"_ _6\"></span>oc<span class=\"_ _1\"></span>iedad dominante y <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> totalidad <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>us participadas (Grupo<span class=\"_ _0\"></span> Nextil) comienza <span class=\"ls6\">el</span> 1 de enero y </span></span></span></span></span>finaliza el 31 de diciembre de cada a\u00f1o. La <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _6\"></span>se rig<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>sus<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>estatutos sociale<span class=\"_ _0\"></span>s y <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>vigente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Ley de <span class=\"_ _6\"></span>Sociedades d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Capital <span class=\"_ _6\"></span>mi<span class=\"_ _1\"></span>entras que el <span class=\"_ _1\"></span>resto de <span class=\"_ _1\"></span>las sociedades d<span class=\"_ _1\"></span>ependientes operan bajo <span class=\"_ _1\"></span>la legislaci\u00f3n vigente <span class=\"_ _1\"></span>en cada uno de<span class=\"_ _1\"></span> los pa\u00edses e<span class=\"_ _1\"></span>n los que operan. Las <span class=\"_ _1\"></span>sociedades <span class=\"_ _8\"></span>dependientes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Nex<span class=\"_ _1\"></span>til <span class=\"_ _1\"></span>(en <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>delante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo) <span class=\"_ _1\"></span>tienen <span class=\"_ _8\"></span>como <span class=\"_ _1\"></span>actividad <span class=\"_ _1\"></span>principal <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>fabricaci\u00f3n y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>venta de <span class=\"_ _8\"></span>toda <span class=\"_ _8\"></span>clase <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>tejidos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>unto <span class=\"_ _4\"></span>y <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>ndas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>fibras <span class=\"_ _8\"></span>naturales, <span class=\"_ _8\"></span>artificiales <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>sint\u00e9ticas<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>elaboraci\u00f3n <span class=\"_ _8\"></span>de tintes con base natural. Las principales instalaciones fabriles del Grupo se encuentran en Braga (Portugal) <span class=\"_ _0\"></span>y<span class=\"_ _1\"></span> Fraijanes (Guatema<span class=\"_ _1\"></span>la)<span class=\"ls9\">. </span> El <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>est\u00e1 <span class=\"_ _3\"> </span>comprometido <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>hacer <span class=\"_ _3\"> </span>m\u00e1s <span class=\"_ _4\"></span>sostenible <span class=\"_ _3\"> </span>cada <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>\u00eda <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _4\"></span>actividad <span class=\"_ _3\"> </span>industrial <span class=\"_ _4\"></span>con <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>gesti\u00f3n <span class=\"_ _4\"></span>ambiental adecuada, <span class=\"_ _4\"></span>una <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>ol\u00edtica <span class=\"_ _4\"></span>empresarial <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>respecto <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>sensibilizaci\u00f3n <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>el <span class=\"_ _3\"> </span>medio <span class=\"_ _4\"></span>ambiente <span class=\"_ _4\"></span>e <span class=\"_ _3\"> </span>invirtiendo <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>I+D <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a aportar procesos m\u00e1s sostenibles a la industria de la moda.  La <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>Gru<span class=\"_ _1\"></span>po <span class=\"_ _4\"></span>est\u00e1n <span class=\"_ _4\"></span>concienciados <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>actividad <span class=\"_ _4\"></span>econ\u00f3mica <span class=\"_ _8\"></span>deb<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ser <span class=\"_ _4\"></span>ambientalment<span class=\"_ _0\"></span>e sostenible, <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _0\"></span>ello <span class=\"_ _6\"></span>se est\u00e1 <span class=\"_ _6\"></span>trabajando <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>el desarrollo <span class=\"_ _6\"></span>de t<span class=\"_ _0\"></span>ecnolog\u00edas <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ostenibles <span class=\"_ _6\"></span>como el <span class=\"_ _6\"></span>Greendyes<span class=\"_ _27\"> </span>\u00ae<span class=\"_ _27\"> </span>, <span class=\"_ _6\"></span>tintura e<span class=\"_ _0\"></span>codye, que <span class=\"_ _5\"> </span>contribuye <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>itigaci\u00f3n <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>adaptaci\u00f3n <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>negocio <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _9\"> </span>sector <span class=\"_ _5\"> </span>textil <span class=\"_ _9\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cambio <span class=\"_ _5\"> </span>clim\u00e1tico <span class=\"_ _9\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>su respetuosidad con el medio ambiente y el entorno <span class=\"lsa\">(v</span>\u00e9anse notas 6 y 19<span class=\"_ _1\"></span>). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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  },
  "fact-1": {
   "value": "Nueva  Expresi\u00f3n Textil, S.A",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Nextil",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "sociedad an\u00f3nima",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "calle Isabel Colbrand n\u00ba10, 5\u00aa planta, local 130, 28050 Madrid ",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "calle Isabel Colbrand n\u00ba10, 5\u00aa planta, local 130, 28050 Madrid ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "Madrid .",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "El objeto social de la Sociedad dominante, recogido en el art\u00edculo 2 de sus estatutos sociales, consist\u00eda en la fabricaci\u00f3n y venta de toda clase de tejidos de punto de fibras naturales, artificiales o sint\u00e9ticas,  adem\u00e1s  de la  compra,  venta, arrendamiento y subarrendamiento de toda clase de bienes inmuebles.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfFinancialStatements",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "2.<span class=\"ls0\"> <span class=\"_ _a\"> </span>Bases de presentaci\u00f3n de las cuentas anuales consolidadas y principios de consolidaci\u00f3n </span>2.1. Imagen fiel Las <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"> </span>anuales <span class=\"_ _9\"> </span>consolidadas <span class=\"_ _9\"> </span>han <span class=\"_ _9\"> </span>sido <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>reparadas <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>partir <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>registros<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>contabilidad <span class=\"_ _9\"> </span>de<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span><span class=\"ls7\">la</span> <span class=\"_ _3\"> </span>Sociedad<span class=\"_ _27\"> </span> dominante <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span><span class=\"ls6\">de</span> <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>restantes <span class=\"_ _1\"></span>entidades <span class=\"_ _1\"></span>integradas <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _8\"></span><span class=\"ls6\">el</span> <span class=\"_ _8\"></span>Grupo, <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>conformidad <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>Normas <span class=\"_ _8\"></span>Inte<span class=\"_ _1\"></span>rnacionales <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span> Informaci\u00f3n <span class=\"_ _4\"></span>Financiera <span class=\"_ _4\"></span>adoptadas <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Uni\u00f3n <span class=\"_ _4\"></span>Europea <span class=\"_ _4\"></span>(NIIF-UE) <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>dem\u00e1s <span class=\"_ _4\"></span>disposiciones <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>marc<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>normativo <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span> informaci\u00f3n financiera que resultan de aplicaci\u00f3n, con el objeto de mostrar la imagen fiel <span class=\"_ _1\"></span>del pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onsolidado <span class=\"_ _6\"></span>y<span class=\"_ _27\"> </span> de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _7\"></span>consolidada <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>Nextil, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>resultados consolida<span class=\"_ _0\"></span>dos<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>operaciones, <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls7\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span>los<span class=\"ls0\"> cambios <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _1\"></span>patrimonio neto co<span class=\"_ _1\"></span>nsolidado y <span class=\"ls6\">de<span class=\"_ _1\"></span></span> </span>los<span class=\"ls0\"> flujos <span class=\"_ _1\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> efec<span class=\"_ _1\"></span>tivo <span class=\"_ _8\"></span>consolidados <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cuerdo <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>legislaci\u00f3n<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>vigente a 31 de diciembre de <span class=\"_ _6\"></span>2025<span class=\"_ _1\"></span>. Las<span class=\"ls0\"> <span class=\"_ _8\"></span>cuentas <span class=\"_ _4\"></span>anuales <span class=\"_ _8\"></span>consolidadas <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>025, <span class=\"_ _8\"></span>han <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>ido <span class=\"_ _4\"></span>formuladas <span class=\"_ _8\"></span><span class=\"ls5\">por</span> <span class=\"_ _8\"></span><span class=\"ls6\">el<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>Consejo <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>A<span class=\"_ _0\"></span>dministraci\u00f3n <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span><span class=\"lsb\">la</span> </span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _0\"></span>23<span class=\"_ _6\"></span> <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>febrero de 2026.  Dichas <span class=\"_ _1\"></span>cuentas <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>someter\u00e1n <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>aprobaci\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _8\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Jun<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>General <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Accionista<span class=\"_ _0\"></span>s, <span class=\"_ _1\"></span>estim\u00e1ndose <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>ser\u00e1n aprobadas <span class=\"_ _6\"></span>sin <span class=\"_ _7\"></span>ninguna <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>odificaci\u00f3n. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span><span class=\"lsc\">su<span class=\"ls0\"> <span class=\"_ _7\"></span>parte, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>Cue<span class=\"_ _1\"></span>ntas <span class=\"_ _6\"></span>Anuales <span class=\"_ _7\"></span>consolidadas <span class=\"_ _7\"></span>correspondientes <span class=\"_ _7\"></span><span class=\"ls5\">al<span class=\"ls0\"> <span class=\"_ _6\"></span>ejercicio <span class=\"_ _7\"></span>2024 </span></span></span></span>fueron <span class=\"_ _8\"></span>formuladas <span class=\"_ _8\"></span><span class=\"ls5\">por</span> <span class=\"_ _8\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>Consejo <span class=\"_ _8\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>Administraci\u00f3n <span class=\"_ _8\"></span><span class=\"ls6\">de</span> <span class=\"_ _4\"></span><span class=\"ls7\">la</span> <span class=\"_ _1\"></span>Soci<span class=\"_ _1\"></span>edad <span class=\"_ _4\"></span>dominante <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>fec<span class=\"_ _1\"></span>ha <span class=\"_ _8\"></span>28 <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"> </span>fe<span class=\"_ _1\"></span>brero <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2025 <span class=\"_ _4\"></span>y aprobadas <span class=\"ls5\">por</span> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _0\"></span>Junta <span class=\"_ _0\"></span>General <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>accionistas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _0\"></span>fecha 25 de junio de <span class=\"ls5\">202</span>5<span class=\"_ _0\"></span>. </span></span>La moneda funcional de la Sociedad dominante y de presentaci\u00f3n de<span class=\"_ _1\"></span> las cuentas anuales consolidadas del Grupo es el euro. No<span class=\"ls0\"> <span class=\"_ _0\"></span>existen razones <span class=\"_ _6\"></span>excepcionales <span class=\"ls5\">por<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _0\"></span>las <span class=\"_ _6\"></span>que, <span class=\"_ _0\"></span>para <span class=\"_ _6\"></span>mostrar <span class=\"lsb\">la</span> <span class=\"_ _0\"></span>imagen <span class=\"_ _0\"></span>fiel, <span class=\"_ _0\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>hayan aplicado <span class=\"_ _0\"></span>disposiciones <span class=\"_ _1\"></span>legales </span></span></span></span></span></span></span>en materia <span class=\"_ _0\"></span>contable. La <span class=\"_ _3\"> </span>preparaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _3\"> </span>cuentas <span class=\"_ _3\"> </span>anuales <span class=\"_ _3\"> </span>consolidadas <span class=\"_ _4\"></span>con <span class=\"_ _3\"> </span>arreglo <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>NIIF <span class=\"_ _3\"> </span>exige <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>uso <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>ertas <span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>timacione<span class=\"_ _0\"></span>s<span class=\"_ _8\"></span> contables y <span class=\"_ _6\"></span>exige a <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> Direc<span class=\"_ _0\"></span>ci\u00f3n <span class=\"ls5\">que</span> <span class=\"_ _6\"></span>ejerza <span class=\"lse\">su</span> <span class=\"_ _6\"></span>j<span class=\"_ _1\"></span>uicio <span class=\"ls5\">en</span> <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> proceso <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> a<span class=\"_ _0\"></span>plicaci\u00f3n <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>las pol\u00edti<span class=\"_ _0\"></span>cas contables del Grupo.  </span></span></span></span></span></span>En <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>Nota <span class=\"_ _5\"> </span>2.8<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>revelan <span class=\"_ _9\"> </span>las <span class=\"_ _5\"> </span>\u00e1re<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>que <span class=\"_ _5\"> </span>implican <span class=\"_ _5\"> </span>un <span class=\"_ _5\"> </span>mayor <span class=\"_ _b\"> </span>grado <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>juicio <span class=\"_ _5\"> </span>o <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>\u00e1<span class=\"_ _1\"></span>reas <span class=\"_ _5\"> </span>donde <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _9\"> </span>h<span class=\"_ _1\"></span>ip\u00f3tesis <span class=\"_ _9\"> </span>y estimaciones son significativas para las cuentas anuales <span class=\"_ _6\"></span>consolidadas. 2.2. Adopci\u00f3n de nuevas Normas Internacionales de Informaci\u00f3n Financiera<span class=\"ff1 fs1\"> </span>Las <span class=\"_ _4\"></span>Cuentas <span class=\"_ _4\"></span>Anuales <span class=\"_ _4\"></span>Consolidadas <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>ejercicio <span class=\"_ _4\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>an <span class=\"_ _4\"></span>sido <span class=\"_ _4\"></span>elaboradas <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>acuerdo <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>establecido <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>las Normas Internacionales de Informaci\u00f3n Financiera, siendo de a<span class=\"_ _1\"></span>plicaci\u00f3n las NIIF vigentes a 31 de di<span class=\"_ _1\"></span>ciembre de 202<span class=\"_ _8\"></span>5 seg\u00fan han sido adoptadas por la Uni\u00f3n Europea (en adelante NIIF <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span>UE), de conformidad con el Reglamento (CE) n\u00ba 1606/2002 <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Parlamento <span class=\"_ _4\"> </span>Europeo <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>del <span class=\"_ _3\"> </span>Consejo <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>las <span class=\"_ _3\"> </span>actualizaciones <span class=\"_ _4\"></span>posteriores, <span class=\"_ _4\"></span>teniendo <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>consideraci\u00f3n <span class=\"_ _3\"> </span>la totalidad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>principios <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>norm<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>contables <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>criterios <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>aplicaci\u00f3n <span class=\"_ _1\"></span>obl<span class=\"_ _1\"></span>igatoria <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>tienen <span class=\"_ _1\"></span>un efecto significativo, as\u00ed como las alternativas que la normativ<span class=\"_ _0\"></span>a permite a este respecto.<span class=\"_ _1\"></span> De <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cuerdo <span class=\"_ _6\"></span>con dicha <span class=\"_ _6\"></span>regulaci\u00f3n, <span class=\"_ _6\"></span>en el <span class=\"_ _6\"></span>\u00e1mbito <span class=\"_ _6\"></span>de aplicac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>Normas <span class=\"_ _6\"></span>Internacionales <span class=\"_ _6\"></span>de Informaci\u00f3n <span class=\"_ _6\"></span>Financiera, y en la elaboraci\u00f3n de estas Cuentas Anuales Consolidadas del Grupo, cabe de<span class=\"_ _0\"></span>stacar los siguientes aspectos:<span class=\"_ _1\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _d\"> </span>Las <span class=\"_ _4\"></span>NIIF-UE <span class=\"_ _3\"> </span>se <span class=\"_ _4\"></span>aplican <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>elaboraci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>informaci\u00f3n <span class=\"_ _4\"></span>financiera <span class=\"_ _4\"></span>consolidada <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo. <span class=\"_ _4\"> </span>L<span class=\"_ _1\"></span>os <span class=\"_ _4\"></span>estados </span>financieros de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>as soci<span class=\"_ _0\"></span>edades i<span class=\"_ _0\"></span>ndividuales <span class=\"_ _0\"></span>que for<span class=\"_ _0\"></span>man parte <span class=\"_ _6\"></span>del Grup<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>se s<span class=\"_ _0\"></span>iguen <span class=\"_ _0\"></span>elaborando y<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>esentando <span class=\"_ _0\"></span>de acuerdo con las normas contables establecidas en cada pa\u00eds en el que se encuentran.  \u2022<span class=\"ff1\"> <span class=\"_ _d\"> </span>De <span class=\"_ _4\"></span>acuerdo <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>NIIF <span class=\"_ _4\"></span>- <span class=\"_ _4\"></span>UE, <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>estas <span class=\"_ _4\"></span>Cuentas <span class=\"_ _4\"></span>Anuales <span class=\"_ _8\"></span>Con<span class=\"_ _1\"></span>solidadas <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>incluyen <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>si<span class=\"_ _1\"></span>guientes <span class=\"_ _4\"></span>estados </span>consolidados del Grupo correspondientes al ejercicio 2024: - <span class=\"_ _e\"> </span>Estado de Situaci\u00f3n Financiera Consolidado  - <span class=\"_ _e\"> </span>Cuenta de Resultados Consolidada - <span class=\"_ _e\"> </span>Estado de Resultado Global Consolidado - <span class=\"_ _e\"> </span>Estado de Flujos de Efectivo Consolidado - <span class=\"_ _e\"> </span>Estado de Cambios en el Patrimonio Neto Consolidado \u2022<span class=\"ff1\"> <span class=\"_ _d\"> </span>De <span class=\"_ _8\"></span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>regula<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _8\"></span>anterio<span class=\"_ _1\"></span>rmente <span class=\"_ _8\"></span>mencionada, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>presenta, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>efectos <span class=\"_ _8\"></span>comparativos, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>estado <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e </span>situaci\u00f3n <span class=\"_ _f\"> </span>financiera <span class=\"_ _10\"> </span>consolidado, <span class=\"_ _10\"> </span>la <span class=\"_ _f\"> </span>cuenta <span class=\"_ _10\"> </span>de <span class=\"_ _f\"> </span>resultados <span class=\"_ _10\"> </span>consolidada, <span class=\"_ _f\"> </span>el <span class=\"_ _10\"> </span>estado <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>resultado <span class=\"_ _f\"> </span>global consolidado,  el <span class=\"_ _5\"> </span>estado  de <span class=\"_ _b\"> </span>flujos <span class=\"_ _5\"> </span>de  efectivo <span class=\"_ _b\"> </span>cons<span class=\"_ _1\"></span>olidado <span class=\"_ _b\"> </span>y  el <span class=\"_ _5\"> </span>estado  de <span class=\"_ _5\"> </span>cambios  en <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _b\"> </span>patrimonio <span class=\"_ _b\"> </span>neto consolidado, correspondientes al ejercicio 2024, elaborados con criterios NIIF <span class=\"_ _1\"></span>- UE. Las <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _1\"></span>anuales <span class=\"_ _1\"></span>consolidadas <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>Nueva <span class=\"_ _8\"></span>Expresi\u00f3n <span class=\"_ _1\"></span>Textil, <span class=\"_ _1\"></span>S.A. <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>sociedades <span class=\"_ _8\"></span>dependientes, <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>al ejercicio <span class=\"_ _4\"></span>anual <span class=\"_ _4\"></span>terminado <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2005 <span class=\"_ _4\"></span>fuero<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>primeras <span class=\"_ _4\"></span>elaboradas <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>acuerdo <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>Normas<span class=\"_ _0\"></span> Internacionales <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>Informaci\u00f3n <span class=\"_ _b\"> </span>Financiera, <span class=\"_ _b\"> </span>conforme <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span>lo <span class=\"_ _b\"> </span>establecido <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _5\"> </span>Reglamento<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>(CE) <span class=\"_ _5\"> </span><span class=\"ls5\">n\u00ba</span> <span class=\"_ _9\"> </span>1606/2002 <span class=\"_ _5\"> </span>del Parlamento Europeo <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"ls5\">el</span> <span class=\"_ _0\"></span>Consejo del <span class=\"_ _6\"></span><span class=\"ls5\">19<span class=\"ls0\"> <span class=\"ls6\">de</span> <span class=\"_ _0\"></span>julio <span class=\"ls6\">de</span> <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>002. <span class=\"_ _0\"></span> </span></span></span></span>2.3. Normas, modificaciones e interpretaciones obligatorias para todos los ejercicios comenzados a partir del 1 de enero de 2025 A la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de formulaci\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>presentes estados <span class=\"_ _1\"></span>financieros c<span class=\"_ _1\"></span>onsolidados<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>y como <span class=\"_ _1\"></span>consecuencia de<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>aprobaci\u00f3n, publicaci\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>entrada <span class=\"_ _9\"> </span>en <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>igor <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>anterior <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>misma, <span class=\"_ _3\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>han <span class=\"_ _9\"> </span>aplicado <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>siguientes <span class=\"_ _9\"> </span>normas <span class=\"_ _9\"> </span>y modificaciones, si bien no han tenido un impacto relevante en las cuentas anuales consolidadas: A <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>formulaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>presentes <span class=\"_ _1\"></span>estados <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>consolidados, <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _1\"></span>tiene <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntenci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>adoptar las normas, interpretaciones y modificaciones a las normas emitidas por el IASB<span class=\"_ _0\"></span>, que no son de aplicaci\u00f3n obligatoria en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Uni\u00f3n <span class=\"_ _1\"></span>Europea <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>formulaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>presentes <span class=\"_ _1\"></span>estados <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>consolidados, c<span class=\"_ _1\"></span>uando entren <span class=\"_ _1\"></span>en vigor, si le son aplicables, y referidas a: Normas Emitidas<span class=\"_ _0\"></span> por la Uni\u00f3n Eur<span class=\"_ _0\"></span>opea Entrada en vigor<span class=\"_ _0\"></span> NIIF <span class=\"_ _11\"> </span>18 <span class=\"_ _11\"> </span>Pre<span class=\"_ _0\"></span>sentaci\u00f3n  e <span class=\"_ _11\"> </span>informaci\u00f3n <span class=\"_ _11\"> </span>a revelar en los <span class=\"_ _0\"></span>Estados Financiero<span class=\"_ _0\"></span>s Introducci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>nue<span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>os <span class=\"_ _12\"> </span>requ<span class=\"_ _6\"></span>erimientos <span class=\"_ _12\"> </span>para<span class=\"_ _0\"></span> mejorar la informac<span class=\"_ _0\"></span>i\u00f3n facilitada 1 de enero de 202<span class=\"_ _0\"></span>7 El Grupo<span class=\"_ _0\"></span> no <span class=\"_ _6\"></span>ha aplicado <span class=\"_ _6\"></span>ninguna de <span class=\"_ _6\"></span>estas normas <span class=\"_ _6\"></span>o interpret<span class=\"_ _0\"></span>aciones de <span class=\"_ _6\"></span>forma anticipada <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>su fecha <span class=\"_ _6\"></span>efectiva. El <span class=\"_ _6\"></span>Grupo est\u00e1 <span class=\"_ _10\"> </span>valorando <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>las <span class=\"_ _10\"> </span>anteriores <span class=\"_ _13\"> </span>modificaciones <span class=\"_ _13\"> </span>pueden <span class=\"_ _10\"> </span>tener <span class=\"_ _13\"> </span>un <span class=\"_ _10\"> </span>impacto <span class=\"_ _13\"> </span>relevante <span class=\"_ _13\"> </span>en <span class=\"_ _10\"> </span>las <span class=\"_ _13\"> </span>cu<span class=\"_ _1\"></span>entas <span class=\"_ _13\"> </span>anuales consolidadas. <span class=\"_ _1\"></span>En b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>a los<span class=\"_ _1\"></span> an\u00e1lis<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>preliminares <span class=\"_ _1\"></span>podr\u00edan exis<span class=\"_ _1\"></span>tir impac<span class=\"_ _1\"></span>tos en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>clasificaci\u00f3n e<span class=\"_ _1\"></span>ntre pa<span class=\"_ _1\"></span>sivos corrientes y no corrientes de una parte de las obligaciones convertibles en acciones (v\u00e9ase nota<span class=\"_ _1\"></span> 13).  2.4. Comparaci\u00f3n de la Informaci\u00f3n Las <span class=\"_ _4\"></span>cuentas <span class=\"_ _8\"></span>anuales <span class=\"_ _4\"></span>consolidadas <span class=\"_ _8\"></span>presentan, <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>efecto<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>omparativos, <span class=\"_ _8\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>partidas <span class=\"_ _8\"></span>del <span class=\"_ _9\"> </span>estado <span class=\"_ _4\"></span>de situaci\u00f3n <span class=\"_ _4\"> </span>financiera<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>consolidado, <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>ganancias <span class=\"_ _4\"></span>consolidada, <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>estado <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>cambios <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>el patrimonio neto <span class=\"_ _6\"></span>consolidado y <span class=\"_ _6\"></span>del estado de<span class=\"_ _0\"></span> flujos <span class=\"_ _6\"></span>de efectivo <span class=\"_ _6\"></span>consolidado, adem\u00e1s <span class=\"_ _6\"></span>de las <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ifras d<span class=\"_ _0\"></span>el ejercicio <span class=\"_ _6\"></span>202<span class=\"_ _8\"></span>5, las<span class=\"_ _0\"></span> correspondientes al ejercicio anterior.  En la memoria consolidada tambi\u00e9n se<span class=\"_ _0\"></span> incluye informaci\u00f3n cuantitativa del ejercicio a<span class=\"_ _0\"></span>nterior, salvo cuando una norm<span class=\"_ _0\"></span>a contable espec\u00edficamente establece que no es necesario. 2.5. Principio de empresa en funcionamiento  Las <span class=\"_ _5\"> </span>medidas <span class=\"_ _5\"> </span>iniciadas <span class=\"_ _5\"> </span>durante <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>ejercicio <span class=\"_ _5\"> </span>2024 <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>culminadas <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>lo <span class=\"_ _5\"> </span>largo <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>presente <span class=\"_ _9\"> </span>ej<span class=\"_ _1\"></span>ercicio, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>t\u00e9rminos <span class=\"_ _9\"> </span>de reestructuraci\u00f3n de <span class=\"_ _1\"></span>deuda, fortalecimiento patrimonial <span class=\"_ _1\"></span>y ampliaci\u00f3n de<span class=\"_ _1\"></span> capacidades productiv<span class=\"_ _1\"></span>as para abordar <span class=\"_ _1\"></span>nuevos mercados <span class=\"_ _4\"></span>m\u00e1s <span class=\"_ _4\"></span>rentables, <span class=\"_ _4\"></span>hacen <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>Administradores <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _4\"></span>hayan <span class=\"_ _4\"></span>elaborados <span class=\"_ _4\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>presentes <span class=\"_ _4\"></span>estados financieros  consolidados  asumiendo  el  principio  de  empresa  en  funcionamiento,  ente<span class=\"_ _0\"></span>ndiendo  que  la  Sociedad continuar\u00e1 <span class=\"_ _3\"> </span>desarrollando <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>actividad <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>futuro. <span class=\"_ _9\"> </span>El <span class=\"_ _9\"> </span>Grupo <span class=\"_ _3\"> </span>Nextil <span class=\"_ _3\"> </span>prese<span class=\"_ _1\"></span>nta <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>patrimonio <span class=\"_ _3\"> </span>neto <span class=\"_ _3\"> </span>positivo <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"> </span>de diciembre <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _8\"></span><span class=\"ls5\">de <span class=\"_ _8\"></span></span>12.693 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>(negativo <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>7.166 <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>2024),<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>presentando <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>fondo <span class=\"_ _8\"></span>de maniobra <span class=\"_ _1\"></span>negativo <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cie<span class=\"_ _1\"></span>rre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio 20<span class=\"_ _1\"></span>25 y <span class=\"_ _8\"></span>2024 <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r importes <span class=\"_ _8\"></span>de 8<span class=\"_ _1\"></span>.657 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>16.403 miles <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>euros<span class=\"ls9\">, </span>respectivamente. A contin<span class=\"_ _0\"></span>uaci\u00f3n, se <span class=\"_ _6\"></span>presentan l<span class=\"_ _0\"></span>os factores <span class=\"_ _6\"></span>considerados por <span class=\"_ _6\"></span>los Administradores <span class=\"_ _6\"></span>afianzadores del <span class=\"_ _6\"></span>principio de <span class=\"_ _6\"></span>empresa en funcionamiento: - <span class=\"_ _14\"> </span>Las sociedades participadas por la Sociedad cuentan con una significati<span class=\"_ _0\"></span>va cartera de pedidos firme por parte de clientes <span class=\"_ _8\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>pr\u00f3ximo <span class=\"_ _8\"></span>ejercicio. <span class=\"_ _4\"></span>En <span class=\"_ _1\"></span>este<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>sentido, <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>elaborado <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>plan <span class=\"_ _8\"></span>de negocio de s<span class=\"_ _1\"></span>us participadas orien<span class=\"_ _1\"></span>tado a l<span class=\"_ _1\"></span>a generaci\u00f3n de c<span class=\"_ _1\"></span>aja operativa que mejore la s<span class=\"_ _1\"></span>ituaci\u00f3n financiera <span class=\"_ _1\"></span>de la Sociedad <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>cumplimiento <span class=\"_ _13\"> </span>ordenado <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>sus <span class=\"_ _13\"> </span>compromisos <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>pago <span class=\"_ _13\"> </span>frente <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>terceros. <span class=\"_ _13\"> </span>Las <span class=\"_ _13\"> </span>principales consideraciones de este plan son: \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Horizonte temporal 2026- 2028. </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Tendencia <span class=\"_ _4\"></span>creciente <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>ingresos <span class=\"_ _8\"></span>basada <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>actual <span class=\"_ _4\"></span>carte<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>pedidos <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>nue<span class=\"_ _0\"></span>vos <span class=\"_ _4\"></span>contratos <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e </span>oportunidades comerciales abiertas en los \u00faltimos meses.<span class=\"_ _27\"> </span> Normas emitidas<span class=\"_ _0\"></span> por la Uni\u00f3n<span class=\"_ _0\"></span> Europea  Entrada en vigor <span class=\"_ _0\"></span> NIC 21 falta de<span class=\"_ _0\"></span> convertibilidad (modificaci\u00f3n) Ausencia de con<span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>ertibilidad 1 de enero de 202<span class=\"_ _0\"></span>5 Modificaciones IFR<span class=\"_ _6\"></span>S <span class=\"_ _1\"></span>9 Clasifi<span class=\"_ _0\"></span>caci\u00f3n y medici\u00f3n de in<span class=\"_ _0\"></span>strumentos finan<span class=\"_ _0\"></span>cieros Desgloses y cla<span class=\"_ _0\"></span>sificaci\u00f3n de los<span class=\"_ _0\"></span> activos financier<span class=\"_ _0\"></span>os 1 de enero de 202<span class=\"_ _0\"></span>6 Modificaciones a<span class=\"_ _0\"></span> la NIFF 7 y N<span class=\"_ _0\"></span>IIF 9 Clasificaci\u00f3n y <span class=\"_ _0\"></span>valoraci\u00f3n de ins<span class=\"_ _0\"></span>trumentos financieros 1 de enero de 202<span class=\"_ _0\"></span>6<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Mejora progresiva del margen bruto, con prestaci\u00f3n de servic<span class=\"_ _0\"></span>ios de mayor valor a\u00f1adido.<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Reducci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>ope<span class=\"_ _1\"></span>rativos <span class=\"_ _1\"></span>y <span class=\"_ _4\"></span>racionaliza<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ga<span class=\"_ _1\"></span>stos, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>mejor<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>efi<span class=\"_ _0\"></span>ciencia </span>productiva, con generaci\u00f3n de EBITDA positivo en el corto plazo. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Crecimiento <span class=\"_ _b\"> </span>progresivo  de <span class=\"_ _5\"> </span>la  plantilla <span class=\"_ _5\"> </span>en  los <span class=\"_ _b\"> </span>pr\u00f3ximos <span class=\"_ _b\"> </span>a\u00f1os <span class=\"_ _b\"> </span>para <span class=\"_ _b\"> </span>atender <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>vol\u00famenes  de </span>actividad estimados. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Inversi\u00f3n en Capex <span class=\"_ _0\"></span>tanto para adquisici\u00f3n <span class=\"_ _0\"></span>de nuevos <span class=\"_ _0\"></span>negocios, como <span class=\"_ _0\"></span>para aumento de c<span class=\"_ _0\"></span>apacidad </span>de las instalaciones existentes. - <span class=\"_ _14\"> </span>Durante <span class=\"_ _b\"> </span>el <span class=\"_ _5\"> </span>ejercicio <span class=\"_ _b\"> </span>2025 <span class=\"_ _5\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>han  l<span class=\"_ _0\"></span>levado <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span>cabo  8 <span class=\"_ _9\"> </span>ampl<span class=\"_ _1\"></span>iaciones <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>capital <span class=\"_ _b\"> </span>en <span class=\"_ _5\"> </span>la  S<span class=\"_ _0\"></span>ociedad <span class=\"_ _b\"> </span>Dominante, <span class=\"_ _5\"> </span>a consecuencia <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>acciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda <span class=\"_ _9\"> </span>existente <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>obligaciones <span class=\"_ _9\"> </span>convertibles. <span class=\"_ _9\"> </span>Durante <span class=\"_ _9\"> </span>el presente <span class=\"_ _10\"> </span>eje<span class=\"_ _1\"></span>rcicio <span class=\"_ _10\"> </span>2026, <span class=\"_ _10\"> </span>continuar\u00e1n <span class=\"_ _10\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _10\"> </span>menciona<span class=\"_ _1\"></span>das <span class=\"_ _10\"> </span>co<span class=\"_ _1\"></span>nversiones <span class=\"_ _10\"> </span>con <span class=\"_ _f\"> </span>el <span class=\"_ _10\"> </span>consiguiente <span class=\"_ _10\"> </span>fo<span class=\"_ _1\"></span>rtalecimiento patrimonial (Ver Nota 11). - Por <span class=\"_ _3\"> </span>\u00faltimo,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>durante <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _3\"> </span>ha <span class=\"_ _9\"> </span>emitido <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>MARF <span class=\"_ _3\"> </span>(Me<span class=\"_ _1\"></span>rcado <span class=\"_ _3\"> </span>Alternativo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>Ren<span class=\"_ _1\"></span>ta <span class=\"_ _3\"> </span>Fija) <span class=\"_ _9\"> </span>un Programa de Pagar\u00e9s por importe m\u00e1ximo de 50 millones de euros que garantiza la financiaci\u00f3n necesaria para atender <span class=\"_ _1\"></span>las necesidades <span class=\"_ _1\"></span>de capi<span class=\"_ _1\"></span>tal circulante <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>ociedad Domin<span class=\"_ _1\"></span>ante y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>Grupo de <span class=\"_ _1\"></span>sociedades. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>cierre del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>realiz\u00f3 una <span class=\"_ _8\"></span>primera <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>inaugural por <span class=\"_ _8\"></span>obteniendo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>,2 mi<span class=\"_ _1\"></span>llones de <span class=\"_ _8\"></span>euros. <span class=\"_ _1\"></span>La <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>estiman <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>pr\u00f3ximas <span class=\"_ _8\"></span>semanas <span class=\"_ _1\"></span>podr\u00e1 <span class=\"_ _8\"></span>realizar <span class=\"_ _1\"></span>una <span class=\"_ _8\"></span>s<span class=\"_ _8\"></span>egunda <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>gar\u00e9s conforme las previsiones de inversi\u00f3n manifestadas por el mercado. (Ver Nota 13<span class=\"lsa\">).</span> A <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>formu<span class=\"_ _0\"></span>laci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>presentes <span class=\"_ _8\"></span>cuentas <span class=\"_ _4\"></span>anuales<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>consolidadas, <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>Ad<span class=\"_ _1\"></span>ministradores <span class=\"_ _8\"></span>consideran <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>las<span class=\"_ _0\"></span> medidas <span class=\"_ _1\"></span>anteriores <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>itadas <span class=\"_ _1\"></span>afianzan <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>Sociedad. <span class=\"_ _1\"></span>Por <span class=\"_ _1\"></span>ello, <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>presentes <span class=\"_ _1\"></span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anuales<span class=\"_ _8\"></span> consolidadas se han elaborado bajo el principio de empresa en funcionamiento. 2.6. Principios de consolidaci\u00f3n El<span class=\"ls0\"> <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onsolidaci\u00f3n <span class=\"_ _7\"></span>aplicado<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante, <span class=\"_ _7\"></span>ta<span class=\"_ _1\"></span>nto <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>ejercicio <span class=\"_ _7\"></span><span class=\"ls5\">202<span class=\"ls0\">5 <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>ejercicio 2024, h<span class=\"_ _1\"></span>a </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>sido el m\u00e9todo de integraci\u00f3n global para todas las sociedades <span class=\"_ _7\"></span>dependientes. A 31 de diciembre de 2025 \u00fanicamente existen intereses minoritarios en Nextil Elastics Fabrics, S.A. (Ve<span class=\"_ _1\"></span>r Nota 12)  Las<span class=\"ls0\"> sociedades dependientes son todas la<span class=\"_ _0\"></span>s entidades sobre <span class=\"_ _6\"></span><span class=\"ls7\">las<span class=\"ls0\"> <span class=\"ls5\">que</span> la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>directa <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>indirectamente </span></span></span>a <span class=\"_ _4\"></span>trav\u00e9s <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>dependientes, <span class=\"_ _8\"></span>ejerce <span class=\"_ _8\"></span>control. <span class=\"_ _1\"></span>La <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _8\"></span>controla <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>dependiente <span class=\"_ _4\"></span>cuando <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>su<span class=\"_ _6\"></span> implicaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>ella, <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"></span>expuesta, <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>derecho, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>unos <span class=\"_ _1\"></span>rendimientos <span class=\"_ _8\"></span>variables <span class=\"_ _8\"></span>y<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>capacidad <span class=\"ls5\">de</span> <span class=\"_ _1\"></span>influir <span class=\"_ _1\"></span>sobre estos <span class=\"_ _6\"></span>rendimientos a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>poder <span class=\"_ _6\"></span>que ejerce <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>obre la <span class=\"_ _6\"></span>misma. La So<span class=\"_ _0\"></span>ciedad tienen <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> po<span class=\"_ _0\"></span>der cuando <span class=\"_ _6\"></span>posee derechos </span></span>sustantivos <span class=\"_ _0\"></span>en vi<span class=\"_ _0\"></span>gor que<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>e pro<span class=\"_ _0\"></span>porcionan <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>capacidad d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dirigir las <span class=\"_ _6\"></span>actividades r<span class=\"_ _0\"></span>elevantes. <span class=\"_ _6\"></span>L<span class=\"_ _1\"></span>a So<span class=\"_ _0\"></span>ciedad e<span class=\"_ _0\"></span>st\u00e1 e<span class=\"_ _0\"></span>xpuesta, o <span class=\"_ _6\"></span>tienen <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>recho, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>unos <span class=\"_ _6\"></span>rendimientos <span class=\"_ _6\"></span>variables <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>im<span class=\"_ _1\"></span>plicaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>dependientes <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>los <span class=\"_ _0\"></span>rendimi<span class=\"_ _1\"></span>entos que obtiene por dicha implicaci\u00f3n pueden variar en funci\u00f3n de la evoluci\u00f3n ec<span class=\"_ _0\"></span>on\u00f3mica de la entidad. <span class=\"_ _1\"></span> Los <span class=\"_ _11\"> </span>ingresos,  g<span class=\"_ _1\"></span>astos  y <span class=\"_ _11\"> </span>flujos <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span>  efectivo <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>as  entidades <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span>pendientes  se  incl<span class=\"_ _1\"></span>uyen  en  las<span class=\"_ _1\"></span>  cuentas  anuales consolidadas desde <span class=\"_ _1\"></span>la fecha<span class=\"_ _1\"></span> de la <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>que es <span class=\"_ _1\"></span>aquella en l<span class=\"_ _1\"></span>a que e<span class=\"_ _1\"></span>l Grupo <span class=\"_ _1\"></span>obtiene efectivamente <span class=\"_ _1\"></span>el control <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ismas. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tidades <span class=\"_ _1\"></span>depend<span class=\"_ _1\"></span>ientes <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>excluyen <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span>desde <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>perdido <span class=\"_ _1\"></span>el control.  En el <span class=\"_ _1\"></span>proceso de <span class=\"_ _1\"></span>consolidaci\u00f3n se <span class=\"_ _1\"></span>eliminan las <span class=\"_ _1\"></span>transacciones intragrupo, l<span class=\"_ _1\"></span>os saldos y<span class=\"_ _1\"></span> las <span class=\"_ _1\"></span>ganancias no <span class=\"_ _1\"></span>realizadas en transacciones entre entidades <span class=\"_ _0\"></span>del Grupo. Tambi\u00e9n se <span class=\"_ _0\"></span>eliminan las p\u00e9rdidas n<span class=\"_ _0\"></span>o realizadas a menos que <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> transacci\u00f3n<span class=\"_ _0\"></span> proporcione <span class=\"_ _4\"> </span>evide<span class=\"_ _1\"></span>ncia <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _4\"></span>del <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>del <span class=\"_ _4\"> </span>activo <span class=\"_ _3\"> </span>transferido. <span class=\"_ _3\"> </span>Las <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>ol\u00edticas <span class=\"_ _4\"></span>contables<span class=\"_ _8\"></span> <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">las</span> <span class=\"_ _4\"></span>dependientes <span class=\"_ _1\"></span><span class=\"lse\">se</span> cambian <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span><span class=\"ls6\">es<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>necesario <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>asegurar <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _1\"></span>uniformidad <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"ls7\">las</span> <span class=\"_ _1\"></span>pol\u00edticas <span class=\"_ _8\"></span>contables <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>ges<span class=\"_ _1\"></span>ti\u00f3n <span class=\"_ _8\"></span>adoptadas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> Grupo. El <span class=\"_ _9\"> </span>control <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>facto <span class=\"_ _3\"> </span>puede <span class=\"_ _3\"> </span>su<span class=\"_ _1\"></span>rgir <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>ircunstancias <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>que <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>n\u00famero <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>derechos <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>voto <span class=\"_ _9\"> </span>del <span class=\"_ _3\"> </span>Grupo, <span class=\"_ _9\"> </span>en comparaci\u00f3n <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>n\u00famero <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>ispersi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>participaciones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>otros <span class=\"_ _4\"></span>accionistas, <span class=\"_ _8\"></span>otorga <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>poder <span class=\"_ _8\"></span>para dirigir las pol\u00edticas financieras y de explotaci\u00f3n, entre otras. Asimismo, l<span class=\"_ _1\"></span>a consolidaci\u00f3n de <span class=\"_ _1\"></span>las o<span class=\"_ _1\"></span>peraciones de <span class=\"_ _1\"></span>la Sociedad y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las sociedades <span class=\"_ _1\"></span>dependientes consolidadas <span class=\"_ _1\"></span>se ha efectuado siguiendo los siguientes principios b\u00e1sicos: \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>En <span class=\"_ _5\"> </span>la  fe<span class=\"_ _0\"></span>cha <span class=\"_ _5\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>adquisici\u00f3n, <span class=\"_ _b\"> </span>los <span class=\"_ _5\"> </span>activos <span class=\"_ _5\"> </span>y  p<span class=\"_ _0\"></span>asivos <span class=\"_ _5\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>Sociedad <span class=\"_ _b\"> </span>dependiente <span class=\"_ _5\"> </span>son <span class=\"_ _5\"> </span>registrados <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span>valor </span>razonable. <span class=\"ls8\">En</span> <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> que <span class=\"_ _6\"></span>exista <span class=\"ls5\">una</span> <span class=\"_ _6\"></span>diferencia <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ositiva <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _0\"></span>coste <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"ls5\">de</span> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>Sociedad filial y <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> </span></span></span></span></span></span></span></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"ls7\">los</span> <span class=\"_ _8\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>pasivos<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>misma,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>correspondientes <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>matriz, <span class=\"_ _4\"></span>esta diferencia <span class=\"ls5\">es</span> registrada como fondo <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>comercio.<span class=\"_ _1\"></span> <span class=\"ls8\">En</span> ca<span class=\"_ _0\"></span>so <span class=\"ls6\">de</span> <span class=\"ls5\">que</span> <span class=\"ls7\">la</span> diferencia <span class=\"_ _0\"></span>sea negativa, esta<span class=\"_ _1\"></span> se registra con abono a la cuenta de p\u00e9rdidas y ganancias <span class=\"_ _6\"></span>consolidada<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Las <span class=\"_ _4\"></span>participaciones <span class=\"_ _4\"></span>no <span class=\"_ _4\"> </span>domi<span class=\"_ _1\"></span>nantes <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>presentan <span class=\"_ _4\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>neto <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>balance <span class=\"_ _4\"></span>consolidado <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>forma </span>separada <span class=\"_ _0\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>atribuido a <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>dominante<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span> </span></span></span></span>El<span class=\"ls0\"> <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span><span class=\"ls5\">de</span> <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>participaciones <span class=\"_ _3\"> </span><span class=\"ls5\">no</span> <span class=\"_ _5\"> </span>dominantes <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>patrimonio <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>resultados <span class=\"_ _5\"> </span>de  las <span class=\"_ _5\"> </span>Sociedades </span>dependientes consolidadas por integraci\u00f3n global<span class=\"_ _0\"></span> se presenta en su ca<span class=\"_ _0\"></span>so, respectivamente, en los ep\u00edgrafe<span class=\"_ _0\"></span>s \u201cpatrimonio neto <span class=\"_ _6\"></span>\u2013<span class=\"ff1\"> </span>participaciones <span class=\"_ _6\"></span>no dominantes\u201d <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>estado consolidado <span class=\"_ _6\"></span>de situaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>financiera y <span class=\"_ _6\"></span>\u201cresultado atribuible a participaciones no dominantes\u201d de la cuenta de r<span class=\"_ _0\"></span>esultados<span class=\"_ _1\"></span><span class=\"ff1\"> consolidada.</span><span class=\"ff1\"> </span>La<span class=\"ls0\"> <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>estados <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>Sociedades <span class=\"_ _7\"></span>extranjeras <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>funcional <span class=\"_ _7\"></span>distinta <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>realiza </span></span></span></span></span>del siguiente modo:<span class=\"_ _0\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los a<span class=\"_ _1\"></span>ctivos y <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cada Esta<span class=\"_ _1\"></span>do de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>financiera presentado <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>convierten <span class=\"_ _1\"></span>al tipo <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>ambio de </span>cierre en la fecha del Estado de situaci\u00f3n financiera. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Las <span class=\"_ _1\"></span>partidas de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias utilizando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>ambio <span class=\"_ _8\"></span>hist\u00f3rico <span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>caso, <span class=\"_ _1\"></span>un </span>tipo de cambio medio para periodos no superiores a un mes de duraci\u00f3n.<span class=\"_ _1\"></span>  Las <span class=\"_ _8\"></span>diferencias <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>pro<span class=\"_ _1\"></span>ducen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>conversi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>estados <span class=\"_ _8\"></span>fi<span class=\"_ _1\"></span>nancieros <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe<span class=\"_ _8\"></span> \u201c<span class=\"ff1\">Ajustes por cambios de valor</span>\u201d<span class=\"ff1\"> dentro <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span><span class=\"ff5\">\u201cPatrimonio<span class=\"ff1\"> </span>net<span class=\"_ _0\"></span>o\u201d<span class=\"ff1\"> del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _6\"></span>ad<span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>si<span class=\"_ _6\"></span>tu<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _6\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fin<span class=\"_ _6\"></span>an<span class=\"_ _6\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _6\"></span> (Nota 11.6). </span></span></span>2.7. Variaciones en el per\u00edmetro de consolidaci\u00f3n del Grupo Incorporaciones al per\u00edmetro de consolidaci\u00f3n ejercicio 2025 Durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>producido <span class=\"_ _1\"></span>modificaciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>per\u00edmetro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo<span class=\"_ _8\"></span>, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>se ha culminado <span class=\"_ _1\"></span>conforme el p<span class=\"_ _1\"></span>acto de socios fi<span class=\"_ _1\"></span>rmado entre las pa<span class=\"_ _1\"></span>rtes, la inversi\u00f3<span class=\"_ _1\"></span>n por parte <span class=\"_ _1\"></span>de un <span class=\"_ _1\"></span>accionista minoritario en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>capital <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>sociedad <span class=\"_ _3\"> </span>fi<span class=\"_ _1\"></span>lial <span class=\"_ _9\"> </span>Nextil <span class=\"_ _9\"> </span>Elastic <span class=\"_ _9\"> </span>Fabrics, <span class=\"_ _9\"> </span>S.A. <span class=\"_ _9\"> </span>(Guatemala), <span class=\"_ _3\"> </span>al<span class=\"_ _1\"></span>canzado <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>mismo <span class=\"_ _9\"> </span>una <span class=\"_ _3\"> </span>pa<span class=\"_ _1\"></span>rticipaci\u00f3n minoritaria del 75% (80% al 31 de diciembre de 2024). Incorporaciones al per\u00edmetro de consolidaci\u00f3n ejercicio 2024 Con fecha 24 de<span class=\"_ _1\"></span> julio de 2024 la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>adquiri\u00f3 el 100% de <span class=\"_ _1\"></span>las participaciones sociales de Horizon Research Lab S.L., propietaria de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> tecnolog\u00eda de <span class=\"_ _0\"></span>tintado de <span class=\"_ _0\"></span>base natural <span class=\"_ _6\"></span>Green<span class=\"_ _1\"></span>dyes \u00ae. Ne<span class=\"_ _0\"></span>xtil, hasta la <span class=\"_ _6\"></span>fecha<span class=\"_ _1\"></span> era <span class=\"_ _6\"></span>due<span class=\"_ _1\"></span>\u00f1a del <span class=\"_ _0\"></span>75% de<span class=\"_ _0\"></span> Horizon Research Lab. Con fecha 31 <span class=\"_ _6\"></span>de diciembre de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>024 y <span class=\"_ _0\"></span>de acuerdo <span class=\"_ _0\"></span>con la es<span class=\"_ _0\"></span>trategia establecida <span class=\"_ _0\"></span>en el P<span class=\"_ _0\"></span>lan 2024<span class=\"_ _1\"></span>-2026 del Grupo Ne<span class=\"_ _6\"></span>x<span class=\"_ _1\"></span>til, se di<span class=\"_ _1\"></span>\u00f3 en<span class=\"_ _1\"></span>trada a <span class=\"_ _1\"></span>un acci<span class=\"_ _1\"></span>onista minoritario <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l capital <span class=\"_ _1\"></span>social de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>filial <span class=\"_ _1\"></span>guatemalteca. En <span class=\"_ _1\"></span>este s<span class=\"_ _1\"></span>entido, Nextil <span class=\"_ _1\"></span>Elastics Fabrics, <span class=\"_ _1\"></span>SA. (NEF) <span class=\"_ _1\"></span>realiz\u00f3 <span class=\"_ _1\"></span>una primera <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _1\"></span>de capital <span class=\"_ _1\"></span>dirigida al <span class=\"_ _1\"></span>inversor c<span class=\"_ _1\"></span>itado po<span class=\"_ _1\"></span>r importe de <span class=\"_ _1\"></span>3.406 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de euros, que fue \u00edntegramente suscrita y desembolsada a 31 de diciembre de 2024.  Esta <span class=\"_ _4\"></span>es <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>primera <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>ampliaciones <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>capital <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>tiene <span class=\"_ _4\"></span>programadas <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>sociedad <span class=\"_ _8\"></span>filial <span class=\"_ _4\"></span>para <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>ar <span class=\"_ _8\"></span>entrada <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>es<span class=\"_ _1\"></span>te inversor, <span class=\"_ _11\"> </span>oto<span class=\"_ _1\"></span>rg\u00e1ndole  una <span class=\"_ _13\"> </span>participaci\u00f3n  final <span class=\"_ _13\"> </span>del  25% <span class=\"_ _11\"> </span>del <span class=\"_ _13\"> </span>capital  social <span class=\"_ _13\"> </span>de  NEF <span class=\"_ _13\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _11\"> </span>vez<span class=\"_ _1\"></span>  completadas <span class=\"_ _13\"> </span>dichas ampliaciones de capital. <span class=\"ff2\"> </span>Salidas del per\u00edmetro de consolidaci\u00f3n ejercicio 2025 y 2024 Durante el ejercicio 2<span class=\"ls5\">02</span>5 y 2024 no se han producido desinversiones en sociedades del grupo que hayan supuesto salidas en el per\u00edmetro de consolidaci\u00f3n. Grupo de Sociedades La informaci\u00f3n <span class=\"_ _6\"></span>financiera de <span class=\"_ _6\"></span>cada una <span class=\"_ _0\"></span>de la<span class=\"_ _0\"></span>s sociedades <span class=\"_ _6\"></span>integrantes del <span class=\"_ _0\"></span>grupo, <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a los <span class=\"_ _6\"></span>ejercicios 20<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>5 y <span class=\"_ _9\"> </span>20<span class=\"_ _1\"></span>24, <span class=\"_ _9\"> </span>que <span class=\"_ _5\"> </span>han <span class=\"_ _9\"> </span>se<span class=\"_ _1\"></span>rvido <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>preparaci\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>es<span class=\"_ _1\"></span>tas <span class=\"_ _9\"> </span>cuentas <span class=\"_ _5\"> </span>anuales <span class=\"_ _9\"> </span>consolidadas, <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>basa <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>us respectivos registros contables. Al 31 d<span class=\"_ _0\"></span>e diciembre <span class=\"_ _0\"></span>de 2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2024, el Grupo <span class=\"_ _0\"></span>no mantiene <span class=\"_ _6\"></span>ninguna participaci\u00f3n en<span class=\"_ _0\"></span> entidades <span class=\"_ _0\"></span>asociadas sobre <span class=\"_ _0\"></span>las qu<span class=\"_ _0\"></span>e se posea una influencia significativa. El<span class=\"ls0\"> detalle <span class=\"_ _1\"></span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span>las sociedades participadas <span class=\"_ _1\"></span><span class=\"ls5\">al</span> <span class=\"ls5\">31</span> <span class=\"ls5\">de</span> diciembre <span class=\"ls5\">de</span> <span class=\"_ _1\"></span>2025 y 2024 <span class=\"_ _1\"></span><span class=\"lse\">se</span> muestra<span class=\"_ _1\"></span> a continuaci\u00f3n, <span class=\"_ _1\"></span>siendo todas </span>ellas <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>dependientes <span class=\"_ _0\"></span>en la<span class=\"_ _0\"></span> que <span class=\"_ _6\"></span>Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n T<span class=\"_ _0\"></span>extil, S.A.<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ontrola, di<span class=\"_ _0\"></span>recta <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>indirectamente, de<span class=\"_ _0\"></span> forma<span class=\"_ _0\"></span> que<span class=\"_ _6\"></span> puede dirigir las pol\u00edticas financieras y de explotaci\u00f3n con el fin de obtener benefi<span class=\"_ _0\"></span>cios<span class=\"_ _8\"></span> econ\u00f3micos.<span class=\"_ _27\"> </span>Sociedad Porcentaje de participaci\u00f3n 2025<span class=\"ls0\"> </span>M\u00e9todo de Consolidaci\u00f3n<span class=\"_ _0\"></span> Auditor Textiles ATA, S.<span class=\"_ _0\"></span>A. de C.V.  100%<span class=\"ls0\"> </span>No consolidada No auditada (a) Textiles Hispanoa<span class=\"_ _6\"></span>meric<span class=\"_ _1\"></span>anos, S.A.<span class=\"_ _0\"></span> de C.V.  100%<span class=\"ls0\"> </span>No consolidada No auditada (a) Elastic Fabric<span class=\"_ _0\"></span>s of America, Inc. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Tripoli Invest<span class=\"_ _0\"></span>ments, S.L.U.  100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (b) Qualitat T\u00e9cnica<span class=\"_ _0\"></span> T\u00e8xtil, S.L.U. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Nextil Luxury <span class=\"_ _0\"></span>S.R.L. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Next Luxury Co<span class=\"_ _0\"></span>mpany, Unipessoa<span class=\"_ _0\"></span>l Lda 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (b) SICI 93 Braga, <span class=\"_ _0\"></span>S.A. (SICI) 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF &amp; Associado<span class=\"_ _0\"></span>s, SROC, Lda Playvest, S.A. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF &amp; Associado<span class=\"_ _0\"></span>s, SROC, Lda Nextil Elastic Fabr<span class=\"_ _0\"></span>ics, S.A. 75<span class=\"ls0\">% </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF Ar\u00e9valo, P\u00e9re<span class=\"_ _6\"></span>z,<span class=\"_ _1\"></span> Iralda y A<span class=\"_ _0\"></span>sociados, S.C.4. Horizon Research<span class=\"_ _0\"></span> Lab, S.L. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada Horizon Galicia 2022<span class=\"_ _6\"></span>, S.L 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Sociedade<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>inactiva<span class=\"_ _0\"></span>s </span>(b)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Sociedade<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>que act\u00faan<span class=\"_ _0\"></span> \u00fanicamente<span class=\"_ _0\"></span> como holding. </span> Sociedad Porcentaje de participaci\u00f3n 2024<span class=\"ls0\"> </span>M\u00e9todo de Consolidaci\u00f3n<span class=\"_ _0\"></span> Auditor Textiles ATA, S.<span class=\"_ _0\"></span>A. de C.V.  100%<span class=\"ls0\"> </span>No consolidada No auditada (a) Textiles Hispanoa<span class=\"_ _6\"></span>meric<span class=\"_ _1\"></span>anos, S.A.<span class=\"_ _0\"></span> de C.V.  100%<span class=\"ls0\"> </span>No consolidada No auditada (a) Elastic Fabric<span class=\"_ _0\"></span>s of America, Inc. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Tripoli Invest<span class=\"_ _0\"></span>ments, S.L.U.  100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (b) Qualitat T\u00e9cnica<span class=\"_ _0\"></span> T\u00e8xtil, S.L.U. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Nextil Luxury <span class=\"_ _0\"></span>S.R.L. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Next Luxury Co<span class=\"_ _0\"></span>mpany, Unipessoa<span class=\"_ _0\"></span>l Lda 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (b) SICI 93 Braga, <span class=\"_ _0\"></span>S.A. (SICI) 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF &amp; Associado<span class=\"_ _0\"></span>s, SROC, Lda Playvest, S.A. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF &amp; Associado<span class=\"_ _0\"></span>s, SROC, Lda Nextil Elastic Fabr<span class=\"_ _0\"></span>ics, S.A. 80<span class=\"ls0\">% </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF Ar\u00e9valo, P\u00e9re<span class=\"_ _6\"></span>z,<span class=\"_ _1\"></span> Iralda y A<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ociados, S.C.4. Horizon Research<span class=\"_ _0\"></span> Lab, S.L. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada Horizon Galicia 2022<span class=\"_ _6\"></span>, S.L 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada Lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>dom<span class=\"_ _6\"></span>ici<span class=\"_ _0\"></span>lio<span class=\"_ _6\"></span>s so<span class=\"_ _6\"></span>cia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _6\"></span>como<span class=\"_ _6\"></span> la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>act<span class=\"_ _6\"></span>ivid<span class=\"_ _6\"></span>ades<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>las<span class=\"_ _6\"></span> pri<span class=\"_ _6\"></span>nci<span class=\"_ _6\"></span>pa<span class=\"_ _0\"></span>le<span class=\"_ _6\"></span>s s<span class=\"_ _6\"></span>oci<span class=\"_ _6\"></span>eda<span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>s,<span class=\"_ _6\"></span> que<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>om<span class=\"_ _6\"></span>pon<span class=\"_ _6\"></span>en<span class=\"_ _6\"></span> <span class=\"ls6\">el </span>Gr<span class=\"_ _6\"></span>up<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>Ne<span class=\"_ _0\"></span>xt<span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>son l<span class=\"_ _0\"></span>os si<span class=\"_ _6\"></span>gui<span class=\"_ _6\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _6\"></span>s: Empresas del gru<span class=\"_ _0\"></span>po Domicilio social<span class=\"_ _0\"></span> Actividades des<span class=\"_ _0\"></span>arrolladas Nueva Expresi\u00f3n<span class=\"_ _0\"></span> Textil, S.A. Calle Isabel Colbr<span class=\"_ _0\"></span>and, 10, 5! Plan<span class=\"_ _0\"></span>ta local 103, 28050 Madrid Holding Grupo<span class=\"_ _0\"></span> Nextil Elastics Fabri<span class=\"_ _0\"></span>cs of America, Inc<span class=\"_ _0\"></span>. Greensboro, Nor<span class=\"_ _0\"></span>th Carolina, 2742<span class=\"_ _6\"></span>0, USA Inactiva Tripoli Invest<span class=\"_ _0\"></span>ments, S.L.U. Avda. Diagonal,<span class=\"_ _0\"></span> 405 bloque B pla<span class=\"_ _0\"></span>nta 8  <span class=\"ls3\">08008 </span>Barcelona Holding Qualitat T\u00e9cnica<span class=\"_ _0\"></span> Textil, S.L.U. Avda. Diagonal,<span class=\"_ _0\"></span> 405 bloque B pla<span class=\"_ _0\"></span>nta 8  <span class=\"ls3\">08008 </span>Barcelona Inactiva Nextil Luxury <span class=\"_ _0\"></span>S.R.L. Via San Donato,<span class=\"_ _0\"></span> 197, Bolonia (Ita<span class=\"_ _0\"></span>lia)  Inactiva Next Luxury Co<span class=\"_ _0\"></span>mpany, Unipessoa<span class=\"_ _0\"></span>l LDA Rua Das Austr\u00e1<span class=\"_ _0\"></span>lias 1 4705-322 Go<span class=\"_ _0\"></span>ndizalves Braga Portugal Holding Playvest, S.A. Rua Das Austr\u00e1<span class=\"_ _0\"></span>lias 2 4705-322 Go<span class=\"_ _0\"></span>ndizalves Braga (Portugal)<span class=\"_ _0\"></span> Producci\u00f3n y <span class=\"_ _0\"></span>/ o comercializa<span class=\"_ _0\"></span>ci\u00f3n de prenda<span class=\"_ _0\"></span>s sin costuras SICI 93 Braga, <span class=\"_ _0\"></span>S.A.  Rua Das Austr\u00e1<span class=\"_ _0\"></span>lias 2 4705-322 Go<span class=\"_ _0\"></span>ndizalves Braga (Portugal)<span class=\"_ _0\"></span> Confecci\u00f3n de o<span class=\"_ _0\"></span>tra ropa exterior e<span class=\"_ _6\"></span>n s<span class=\"_ _1\"></span>erie Horizon Research<span class=\"_ _0\"></span> Lab, S.L. Calle Pic de Pegue<span class=\"_ _0\"></span>ra, 11, Gero<span class=\"_ _0\"></span>na   Proceso de tin<span class=\"_ _0\"></span>tura base sosten<span class=\"_ _0\"></span>ible y natura<span class=\"_ _0\"></span>l Nextil Elastics<span class=\"_ _0\"></span> Fabrics, S.A. 3\u00aa calle 1-44 zona<span class=\"_ _0\"></span> 2 Aldea Lo de <span class=\"_ _0\"></span>Dieguez \u00b7 Fraijanes \u00b7 010<span class=\"_ _0\"></span>62 \u00b7 (Guatemala) Producci\u00f3n y <span class=\"_ _0\"></span>/o comercializaci\u00f3n<span class=\"_ _0\"></span> de tejidos Horizon Galicia 2022<span class=\"_ _6\"></span>, S.L Calle Copern<span class=\"_ _0\"></span>ico 6 15008, A Coru<span class=\"_ _0\"></span>\u00f1a  Proceso de tintura<span class=\"_ _0\"></span> base so<span class=\"_ _0\"></span>stenible y natural Las sociedades inactivas excluidas del per\u00edmetro de la consolidaci\u00f3n por encontrarse en proceso de liquidaci\u00f3n son las siguientes: Porcentaje de<span class=\"_ _0\"></span> participaci\u00f3n<span class=\"_ _0\"></span> directa a 31.12.<span class=\"ls3\">202</span>5 Porcentaje de<span class=\"_ _0\"></span> participaci\u00f3n<span class=\"_ _0\"></span> directa a 31.12.<span class=\"ls3\">202</span>4 Textiles ATA S<span class=\"_ _0\"></span>.A de CV 100%<span class=\"ls0\"> </span>100%<span class=\"ls0\"> </span>Textiles Hispanoa<span class=\"_ _6\"></span>meric<span class=\"_ _1\"></span>anos S.<span class=\"_ _0\"></span>A de CV 58%<span class=\"ls0\"> </span>58%<span class=\"ls0\"> </span>A <span class=\"_ _4\"></span>31 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ciembre <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>2025, <span class=\"_ _3\"> </span>las <span class=\"_ _4\"></span>empresas <span class=\"_ _3\"> </span>participadas <span class=\"_ _4\"></span>directamente <span class=\"_ _3\"> </span>por <span class=\"_ _4\"></span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _4\"></span>Textiles <span class=\"_ _3\"> </span>ATA, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>CV <span class=\"_ _4\"> </span>y Textiles <span class=\"_ _1\"></span>Hispanoamericanos, S.A. <span class=\"_ _1\"></span>de CV <span class=\"_ _1\"></span>est\u00e1n e<span class=\"_ _1\"></span>n situaci\u00f3n <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>iquidaci\u00f3n (como ya <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>estaban a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 20<span class=\"ls0\">24<span class=\"lsa\">).</span> <span class=\"_ _9\"> </span>El <span class=\"_ _9\"> </span>Grupo <span class=\"_ _5\"> </span>est\u00e1 <span class=\"_ _9\"> </span>llevando <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>cabo <span class=\"_ _9\"> </span>el <span class=\"_ _5\"> </span>seguimiento <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>liquidaci\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>cierre <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>mencionadas <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>ociedades </span>participadas, <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>cuales <span class=\"_ _9\"> </span>han <span class=\"_ _3\"> </span>continuado <span class=\"_ _9\"> </span>completamente <span class=\"_ _3\"> </span>inactivas. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>este <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>entido, <span class=\"_ _3\"> </span>no <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>espera <span class=\"_ _3\"> </span>ning\u00fan <span class=\"_ _9\"> </span>impacto negativo para el Grupo fruto de la liquidaci<span class=\"_ _1\"></span>\u00f3n y cierre de estas sociedades.<span class=\"_ _27\"> </span>2.<span class=\"ls0\">8. Responsabilidad de la Informaci\u00f3n y Estimaciones significativas realizadas <span class=\"_ _0\"></span>por la Direcci\u00f3n.<span class=\"_ _1\"></span> </span>En la preparaci\u00f3n de las cuentas anuales correspondientes al ejercicio 2025 se han utilizado juicios <span class=\"_ _0\"></span>y estimaciones realizadas por los Administradores de la Sociedad, para cuantificar algunos de los activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos y compromisos que figuran registrados en ellas. Dichas estimaciones est\u00e1n basadas en la experiencia hist\u00f3r<span class=\"_ _0\"></span>ica y en otros factores que se consideran razonables bajo las circunstancias actuales. Si bien las citadas estimaciones se han realizado en funci\u00f3n de la mejor informa<span class=\"_ _0\"></span>ci\u00f3n disponible al cierre del ejercicio 2025 sobre los hechos analizados, es posible que acontecimientos que puedan te<span class=\"_ _0\"></span>ner lugar en el futuro obliguen a su modificaci\u00f3n en los pr\u00f3ximos ejercicios, lo que se realizar\u00eda, en su caso, de forma prospectiva. Durante el ejercicio 2025 no se han producido cambios de estimaciones contables de <span class=\"_ _0\"></span>car\u00e1cter significativo.<span class=\"_ _1\"></span> Los supuestos clave acerca del futuro, as\u00ed como otros datos relevantes sobre la estimaci\u00f3<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span> de la incertidumbre en la fecha de cierre del ejercicio, que llevan asociados un riesgo importante que pu<span class=\"_ _0\"></span>eda suponer cambios significativos en el valor de los activos y pasivos en el ejercicio siguiente, son los siguientes La <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>para <span class=\"_ _4\"> </span>determinar <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>existencia <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>p\u00e9rdidas <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>mismos<span class=\"_ _8\"></span><span class=\"ff1\"> </span>(Notas 4<span class=\"ls9\">, </span>6 <span class=\"lsc\">y </span>7) El valor <span class=\"_ _6\"></span>recuperable de <span class=\"_ _0\"></span>los a<span class=\"_ _0\"></span>ctivos no <span class=\"_ _6\"></span>financie<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>y uni<span class=\"_ _0\"></span>dades generadoras <span class=\"_ _6\"></span>de efectivo <span class=\"_ _0\"></span>(UGEs) del <span class=\"_ _6\"></span>Grupo, se <span class=\"_ _0\"></span>determin\u00f3 a 31 <span class=\"_ _1\"></span>de dic<span class=\"_ _1\"></span>iembre de 202<span class=\"_ _1\"></span>5 y <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>para las <span class=\"_ _1\"></span>principales UGEs y <span class=\"_ _1\"></span>activos i<span class=\"_ _1\"></span>ndividualmente considerados de<span class=\"_ _1\"></span> acuerdo con la <span class=\"_ _6\"></span>revisi\u00f3n <span class=\"_ _6\"></span>anual <span class=\"_ _6\"></span>peri\u00f3dica <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>realiza <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>direcci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Grupo, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>criterios, <span class=\"_ _6\"></span>hip\u00f3tesis <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>estimaciones descritos <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>Nota<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>En <span class=\"_ _8\"></span>dicha <span class=\"_ _8\"></span>Nota <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>detalla <span class=\"_ _8\"></span>asimismo <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>sensibilidad <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>diferentes hip\u00f3tesis principales. Las <span class=\"_ _4\"></span>proyecciones <span class=\"_ _4\"></span>fin<span class=\"_ _1\"></span>ancieras <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>futuro <span class=\"_ _4\"> </span>u<span class=\"_ _1\"></span>tilizadas <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>aplicaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>metodolog\u00eda <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>valoraci\u00f3n <span class=\"_ _4\"></span>reflejan <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>mej<span class=\"_ _1\"></span>or estimaci\u00f3n por parte <span class=\"_ _0\"></span>del Consejo de Administrac<span class=\"_ _0\"></span>i\u00f3n y la Dire<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ci\u00f3n del Grupo s<span class=\"_ _0\"></span>obre la situaci\u00f3n <span class=\"_ _0\"></span>del mercado a <span class=\"_ _0\"></span>la fecha de la valoraci\u00f3n, bajo la evoluci\u00f3n m\u00e1s probable de los acontecimientos.  Por <span class=\"_ _5\"> </span>es<span class=\"_ _1\"></span>te <span class=\"_ _5\"> </span>motivo,  di<span class=\"_ _0\"></span>chas <span class=\"_ _5\"> </span>p<span class=\"_ _1\"></span>royecciones <span class=\"_ _5\"> </span>est\u00e1n <span class=\"_ _b\"> </span>sujetas <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>incertidumbre <span class=\"_ _5\"> </span>y <span class=\"_ _b\"> </span>podr\u00edan <span class=\"_ _5\"> </span>no<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>materializarse <span class=\"_ _b\"> </span>como <span class=\"_ _5\"> </span>estaban previstas. Asimismo, el valor de un negocio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>o activo <span class=\"_ _6\"></span><span class=\"ls5\">es<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"ls6\">un</span> concepto <span class=\"_ _6\"></span>din\u00e1mico <span class=\"ls6\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _6\"></span>tiempo,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> manera <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"ls7\">los</span> <span class=\"_ _6\"></span>valores obtenidos </span></span></span></span></span></span>a <span class=\"ls7\">la</span> <span class=\"_ _0\"></span>fecha <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> la valoraci\u00f3n podr\u00edan diferir de los valores obte<span class=\"_ _0\"></span>nidos en fecha anterior o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>posterior.  </span></span>Valor razonable de las obligaciones convertibles<span class=\"_ _1\"></span><span class=\"ff1\"> (Nota 13) </span>La <span class=\"_ _4\"></span>Direcci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>venido <span class=\"_ _4\"></span>contratando, <span class=\"_ _4\"> </span>para <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>adecuada <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>componente <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los diferentes <span class=\"_ _4\"> </span>in<span class=\"_ _1\"></span>strumentos <span class=\"_ _4\"></span>financieros, <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>diversos <span class=\"_ _3\"> </span>expertos <span class=\"_ _3\"> </span>independientes <span class=\"_ _3\"> </span>para <span class=\"_ _4\"></span>determinar <span class=\"_ _4\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _4\"></span>razonable <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>las obligaciones convertibles  La vida \u00fatil de los activos materiales e intangibles<span class=\"ff1\"> (Nota 4<span class=\"ls9\">, </span>6 <span class=\"lsc\">y </span>7) </span>La <span class=\"_ _9\"> </span>direcci\u00f3n <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>determina <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>vidas <span class=\"_ _9\"> </span>\u00fa<span class=\"_ _1\"></span>tiles <span class=\"_ _9\"> </span>estimadas <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>correspondientes <span class=\"_ _9\"> </span>cargos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>amortizaci\u00f3n <span class=\"_ _9\"> </span>del inmovilizado <span class=\"_ _b\"> </span>material <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>intangible <span class=\"_ _5\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>base  a <span class=\"_ _5\"> </span>los <span class=\"_ _b\"> </span>ciclos <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>ida <span class=\"_ _b\"> </span>proyectados <span class=\"_ _5\"> </span>de  los <span class=\"_ _5\"> </span>mismos  qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>podr\u00edan <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>erse<span class=\"_ _1\"></span> modificados co<span class=\"_ _0\"></span>mo c<span class=\"_ _0\"></span>onsecuencia, entr<span class=\"_ _0\"></span>e otro<span class=\"_ _0\"></span>s, <span class=\"ls5\">de</span> <span class=\"_ _7\"></span>modificaciones t\u00e9cni<span class=\"_ _0\"></span>cas, obsoles<span class=\"_ _0\"></span>cencia <span class=\"_ _6\"></span>o <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>evoluci\u00f3n de la demanda de los productos comercializados por el Grupo. Valor recuperable de los gastos de desarrollo<span class=\"ff1\"> (Nota<span class=\"lsc\">s </span>4 <span class=\"lse\">y </span>6) </span>El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>eval\u00faa <span class=\"_ _3\"> </span>peri\u00f3dicamente <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>gastos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>desarrollo <span class=\"_ _3\"> </span>activados <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>funci\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>cumplimiento <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>requisitos previstos en el marco normativo de informaci\u00f3n financiera. La <span class=\"_ _8\"></span>direcci\u00f3n <span class=\"_ _4\"></span>eva<span class=\"_ _0\"></span>l\u00faa <span class=\"_ _8\"></span>al <span class=\"_ _4\"></span>cierre <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>recupe<span class=\"_ _1\"></span>rabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _8\"></span>intangibles <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>oncepto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>desarrollo <span class=\"_ _8\"></span>de dise\u00f1o que se encuentran activados a cierre, para ello toma en consideraci\u00f3n la rentabilidad econ\u00f3mico<span class=\"_ _1\"></span>-fi<span class=\"_ _1\"></span>nanciera de cada <span class=\"_ _1\"></span>uno de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>comparando <span class=\"_ _1\"></span>el estimado <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>real y <span class=\"_ _1\"></span>evaluando <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>el cumplimiento <span class=\"_ _1\"></span>de lo<span class=\"_ _1\"></span> presupuestado para s<span class=\"_ _1\"></span>u activaci\u00f3n. <span class=\"_ _1\"></span>En el<span class=\"_ _1\"></span> punto, en <span class=\"_ _1\"></span>que alg<span class=\"_ _1\"></span>uno de <span class=\"_ _1\"></span>estos proyectos <span class=\"_ _1\"></span>no est\u00e9 c<span class=\"_ _1\"></span>ubriendo el c<span class=\"_ _1\"></span>oste activado <span class=\"_ _1\"></span>en funci\u00f3n d<span class=\"_ _1\"></span>el estimado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>rentabilidad <span class=\"_ _1\"></span>proyectada, <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo <span class=\"_ _8\"></span>deteriora <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>activo, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontabilizando el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gasto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>p\u00e9rdidas y ganancias consolidada. Recuperabilidad de las bases imponibles negativas<span class=\"_ _1\"></span><span class=\"ff1\"> (Notas 4 y 17) </span>Alg<span class=\"_ _6\"></span>una<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ade<span class=\"_ _6\"></span>s del <span class=\"_ _6\"></span>Grupo han incurrido e<span class=\"_ _0\"></span>n p\u00e9rdidas <span class=\"_ _6\"></span>ope<span class=\"_ _1\"></span>rativas y<span class=\"_ _0\"></span> han ge<span class=\"_ _0\"></span>nerado bases <span class=\"_ _0\"></span>imponibles negativas significativas, <span class=\"_ _3\"> </span>tanto <span class=\"_ _9\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _3\"> </span>actual <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omo <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>los <span class=\"_ _3\"> </span>anteriores. <span class=\"_ _9\"> </span>La <span class=\"_ _3\"> </span>direcci\u00f3n <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>Grupo, <span class=\"_ _3\"> </span>desde<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>pe<span class=\"_ _1\"></span>rspectiva<span class=\"_ _0\"></span> prudente, c<span class=\"_ _1\"></span>onsidera la <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _1\"></span>disponible <span class=\"_ _1\"></span>a ca<span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>evaluar la <span class=\"_ _1\"></span>recuperabilidad d<span class=\"_ _1\"></span>e las <span class=\"_ _1\"></span>bases imponibles negativas en cada jurisdicci\u00f3n.  Puesto <span class=\"_ _3\"> </span><span class=\"ls5\">que</span> <span class=\"_ _9\"> </span><span class=\"ls7\">las</span> <span class=\"_ _9\"> </span>sociedades <span class=\"_ _9\"> </span>del <span class=\"_ _3\"> </span>Grupo <span class=\"_ _9\"> </span>q<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _9\"> </span>h<span class=\"_ _6\"></span>an<span class=\"_ _7\"></span> <span class=\"_ _9\"> </span>g<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span> <span class=\"_ _9\"> </span>b<span class=\"_ _6\"></span>a<span class=\"_ _6\"></span>se<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _9\"> </span>i<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>on<span class=\"_ _7\"></span>ib<span class=\"_ _6\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _9\"> </span>n<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _9\"> </span>ti<span class=\"_ _1\"></span>enen <span class=\"_ _3\"> </span><span class=\"ls6\">un<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>historial <span class=\"_ _9\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>p\u00e9rdidas recientes, <span class=\"ls5\">el</span> <span class=\"_ _1\"></span>Grupo pro<span class=\"_ _1\"></span>cede a <span class=\"_ _1\"></span>reconocer <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>impuestos <span class=\"_ _4\"></span>diferido <span class=\"_ _8\"></span>surgido <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>\u00e9rdidas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>cr\u00e9ditos <span class=\"_ _4\"></span>fiscales <span class=\"_ _8\"></span>no utilizados s\u00f3<span class=\"_ _0\"></span>lo si <span class=\"_ _6\"></span>dispone de <span class=\"_ _6\"></span>una cantidad <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>ficiente <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>diferencias <span class=\"_ _6\"></span>te<span class=\"_ _1\"></span>mporarias <span class=\"_ _0\"></span>imponibles, <span class=\"_ _0\"></span>o bien <span class=\"_ _6\"></span>si existe <span class=\"_ _6\"></span>alguna otra evidencia convincente <span class=\"_ _0\"></span>de que <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span>spondr\u00e1 en <span class=\"_ _0\"></span>el futuro de <span class=\"_ _0\"></span>suficiente ganancia<span class=\"_ _0\"></span> fiscal <span class=\"_ _0\"></span>contra la <span class=\"_ _0\"></span>que cargar <span class=\"_ _0\"></span>dichas p\u00e9rdida<span class=\"_ _0\"></span>s o cr\u00e9ditos.  En <span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>ejercicio 2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Sociedad Domina<span class=\"_ _0\"></span>nte regi<span class=\"_ _0\"></span>str\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>bases <span class=\"_ _0\"></span>imponibles <span class=\"_ _0\"></span>negativas <span class=\"_ _6\"></span>de <span class=\"ls5\">1.</span>313 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de eur<span class=\"_ _0\"></span>os para refleja<span class=\"_ _1\"></span>r la c<span class=\"_ _1\"></span>ompensaci\u00f3n futura del <span class=\"_ _1\"></span>pasivo por <span class=\"_ _1\"></span>impuesto diferido re<span class=\"_ _1\"></span>conocido en <span class=\"_ _1\"></span>2024 por el<span class=\"_ _1\"></span> mismo i<span class=\"_ _1\"></span>mporte como consecuencia <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>diferencias <span class=\"_ _3\"> </span>temporarias <span class=\"_ _3\"> </span>surgidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>valoraci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>determinados <span class=\"_ _3\"> </span>instrumentos <span class=\"_ _3\"> </span>financieros<span class=\"_ _1\"></span> (Nota <span class=\"_ _0\"></span>17<span class=\"lsa\">).</span> Dicho <span class=\"_ _6\"></span>impuestos <span class=\"_ _0\"></span>diferidos <span class=\"_ _0\"></span>han s<span class=\"_ _0\"></span>ido a<span class=\"_ _0\"></span>ctualizados <span class=\"_ _0\"></span>durante e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ejercicio 20<span class=\"_ _0\"></span>25 <span class=\"_ _0\"></span>tal y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>como se<span class=\"_ _0\"></span> muestra<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> la <span class=\"_ _6\"></span>citada Nota 17. Valoraci\u00f3n y estimaci\u00f3n del valor recuperable de las existencias<span class=\"ff1\"> (Notas 4 <span class=\"lse\">y </span>9) </span>El <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>valora <span class=\"_ _4\"></span>sus <span class=\"_ _4\"></span>ex<span class=\"_ _1\"></span>istencias <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>base <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>las <span class=\"_ _3\"> </span>pol\u00edticas <span class=\"_ _4\"></span>contables <span class=\"_ _4\"></span>descritas <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>Not<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>4<span class=\"ls9\">.5</span> <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>requie<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>juicios <span class=\"_ _4\"></span>para determinar <span class=\"_ _4\"></span>tanto <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>es<span class=\"_ _1\"></span>timaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>costes <span class=\"_ _4\"> </span>impu<span class=\"_ _1\"></span>tados <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>productos <span class=\"_ _3\"> </span>acabados <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>evaluaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>su eventual deterioro en funci\u00f3n de su valor neto realizable.  Estimaci\u00f3n de las tasas de descuento impl\u00edcitas en los contratos de arrendamiento<span class=\"ff1\"> (Nota<span class=\"lsc\">s </span>4 <span class=\"lsc\">y </span>6) </span>Las tasas <span class=\"_ _0\"></span>de descuento<span class=\"_ _0\"></span> usadas para<span class=\"_ _0\"></span> determinar lo<span class=\"_ _0\"></span>s pasivos <span class=\"_ _0\"></span>financieros por<span class=\"_ _0\"></span> arrendamiento <span class=\"_ _6\"></span>so<span class=\"_ _1\"></span>n esti<span class=\"_ _0\"></span>madas mediante <span class=\"_ _0\"></span>el c\u00e1lculo de una tasa incremental espec\u00edfica para el p<span class=\"_ _1\"></span>lazo de endeudamiento y su volumen en el momento inicial<span class=\"_ _1\"></span> de su c\u00e1lculo.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-607": {
   "value": "Las <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"> </span>anuales <span class=\"_ _9\"> </span>consolidadas <span class=\"_ _9\"> </span>han <span class=\"_ _9\"> </span>sido <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>reparadas <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>partir <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>registros<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>contabilidad <span class=\"_ _9\"> </span>de<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span><span class=\"ls7\">la</span> <span class=\"_ _3\"> </span>Sociedad<span class=\"_ _27\"> </span>dominante <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span><span class=\"ls6\">de</span> <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>restantes <span class=\"_ _1\"></span>entidades <span class=\"_ _1\"></span>integradas <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _8\"></span><span class=\"ls6\">el</span> <span class=\"_ _8\"></span>Grupo, <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>conformidad <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>Normas <span class=\"_ _8\"></span>Inte<span class=\"_ _1\"></span>rnacionales <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span>Informaci\u00f3n <span class=\"_ _4\"></span>Financiera <span class=\"_ _4\"></span>adoptadas <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Uni\u00f3n <span class=\"_ _4\"></span>Europea <span class=\"_ _4\"></span>(NIIF-UE) <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>dem\u00e1s <span class=\"_ _4\"></span>disposiciones <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>marc<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>normativo <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span>informaci\u00f3n financiera que resultan de aplicaci\u00f3n, con el objeto de mostrar la imagen fiel <span class=\"_ _1\"></span>del pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onsolidado <span class=\"_ _6\"></span>y<span class=\"_ _27\"> </span>de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _7\"></span>consolidada <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span>Nextil, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>resultados consolida<span class=\"_ _0\"></span>dos<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>operaciones, <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span>los<span class=\"ls0\"> cambios <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _1\"></span>patrimonio neto co<span class=\"_ _1\"></span>nsolidado y <span class=\"ls6\">de<span class=\"_ _1\"></span></span> </span>los<span class=\"ls0\"> flujos <span class=\"_ _1\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> efec<span class=\"_ _1\"></span>tivo <span class=\"_ _8\"></span>consolidados <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cuerdo <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>legislaci\u00f3n<span class=\"_ _27\"> </span></span>vigente a 31 de diciembre de <span class=\"_ _6\"></span>2025<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "La moneda funcional de la Sociedad dominante y de presentaci\u00f3n de<span class=\"_ _1\"></span> las cuentas anuales consolidadas del Grupo es el euro.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "2.3. Normas, modificaciones e interpretaciones obligatorias para todos los ejercicios comenzados a partir del 1 de enero de 2025 A la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de formulaci\u00f3n <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>presentes estados <span class=\"_ _1\"></span>financieros c<span class=\"_ _1\"></span>onsolidados<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>y como <span class=\"_ _1\"></span>consecuencia de<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>aprobaci\u00f3n, publicaci\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>entrada <span class=\"_ _9\"> </span>en <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>igor <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>anterior <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>misma, <span class=\"_ _3\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>han <span class=\"_ _9\"> </span>aplicado <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>siguientes <span class=\"_ _9\"> </span>normas <span class=\"_ _9\"> </span>y modificaciones, si bien no han tenido un impacto relevante en las cuentas anuales consolidadas: A <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fech<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>formulaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>presentes <span class=\"_ _1\"></span>estados <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>consolidados, <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _1\"></span>tiene <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntenci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>adoptar las normas, interpretaciones y modificaciones a las normas emitidas por el IASB<span class=\"_ _0\"></span>, que no son de aplicaci\u00f3n obligatoria en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Uni\u00f3n <span class=\"_ _1\"></span>Europea <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>formulaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>presentes <span class=\"_ _1\"></span>estados <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>consolidados, c<span class=\"_ _1\"></span>uando entren <span class=\"_ _1\"></span>en vigor, si le son aplicables, y referidas a: Normas Emitidas<span class=\"_ _0\"></span> por la Uni\u00f3n Eur<span class=\"_ _0\"></span>opea Entrada en vigor<span class=\"_ _0\"></span> NIIF <span class=\"_ _11\"> </span>18 <span class=\"_ _11\"> </span>Pre<span class=\"_ _0\"></span>sentaci\u00f3n  e <span class=\"_ _11\"> </span>informaci\u00f3n <span class=\"_ _11\"> </span>a revelar en los <span class=\"_ _0\"></span>Estados Financiero<span class=\"_ _0\"></span>s Introducci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>nue<span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>os <span class=\"_ _12\"> </span>requ<span class=\"_ _6\"></span>erimientos <span class=\"_ _12\"> </span>para<span class=\"_ _0\"></span> mejorar la informac<span class=\"_ _0\"></span>i\u00f3n facilitada 1 de enero de 202<span class=\"_ _0\"></span>7 El Grupo<span class=\"_ _0\"></span> no <span class=\"_ _6\"></span>ha aplicado <span class=\"_ _6\"></span>ninguna de <span class=\"_ _6\"></span>estas normas <span class=\"_ _6\"></span>o interpret<span class=\"_ _0\"></span>aciones de <span class=\"_ _6\"></span>forma anticipada <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>su fecha <span class=\"_ _6\"></span>efectiva. El <span class=\"_ _6\"></span>Grupo est\u00e1 <span class=\"_ _10\"> </span>valorando <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>las <span class=\"_ _10\"> </span>anteriores <span class=\"_ _13\"> </span>modificaciones <span class=\"_ _13\"> </span>pueden <span class=\"_ _10\"> </span>tener <span class=\"_ _13\"> </span>un <span class=\"_ _10\"> </span>impacto <span class=\"_ _13\"> </span>relevante <span class=\"_ _13\"> </span>en <span class=\"_ _10\"> </span>las <span class=\"_ _13\"> </span>cu<span class=\"_ _1\"></span>entas <span class=\"_ _13\"> </span>anuales consolidadas. <span class=\"_ _1\"></span>En b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>a los<span class=\"_ _1\"></span> an\u00e1lis<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>preliminares <span class=\"_ _1\"></span>podr\u00edan exis<span class=\"_ _1\"></span>tir impac<span class=\"_ _1\"></span>tos en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>clasificaci\u00f3n e<span class=\"_ _1\"></span>ntre pa<span class=\"_ _1\"></span>sivos corrientes y no corrientes de una parte de las obligaciones convertibles en acciones (v\u00e9ase nota<span class=\"_ _1\"></span> 13).  Normas emitidas<span class=\"_ _0\"></span> por la Uni\u00f3n<span class=\"_ _0\"></span> Europea  Entrada en vigor <span class=\"_ _0\"></span> NIC 21 falta de<span class=\"_ _0\"></span> convertibilidad (modificaci\u00f3n) Ausencia de con<span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>ertibilidad 1 de enero de 202<span class=\"_ _0\"></span>5 Modificaciones IFR<span class=\"_ _6\"></span>S <span class=\"_ _1\"></span>9 Clasifi<span class=\"_ _0\"></span>caci\u00f3n y medici\u00f3n de in<span class=\"_ _0\"></span>strumentos finan<span class=\"_ _0\"></span>cieros Desgloses y cla<span class=\"_ _0\"></span>sificaci\u00f3n de los<span class=\"_ _0\"></span> activos financier<span class=\"_ _0\"></span>os 1 de enero de 202<span class=\"_ _0\"></span>6 Modificaciones a<span class=\"_ _0\"></span> la NIFF 7 y N<span class=\"_ _0\"></span>IIF 9 Clasificaci\u00f3n y <span class=\"_ _0\"></span>valoraci\u00f3n de ins<span class=\"_ _0\"></span>trumentos financieros 1 de enero de 202<span class=\"_ _0\"></span>6<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "2.4. Comparaci\u00f3n de la Informaci\u00f3n Las <span class=\"_ _4\"></span>cuentas <span class=\"_ _8\"></span>anuales <span class=\"_ _4\"></span>consolidadas <span class=\"_ _8\"></span>presentan, <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>efecto<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>omparativos, <span class=\"_ _8\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>partidas <span class=\"_ _8\"></span>del <span class=\"_ _9\"> </span>estado <span class=\"_ _4\"></span>de situaci\u00f3n <span class=\"_ _4\"> </span>financiera<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>consolidado, <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>ganancias <span class=\"_ _4\"></span>consolidada, <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>estado <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>cambios <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>el patrimonio neto <span class=\"_ _6\"></span>consolidado y <span class=\"_ _6\"></span>del estado de<span class=\"_ _0\"></span> flujos <span class=\"_ _6\"></span>de efectivo <span class=\"_ _6\"></span>consolidado, adem\u00e1s <span class=\"_ _6\"></span>de las <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ifras d<span class=\"_ _0\"></span>el ejercicio <span class=\"_ _6\"></span>202<span class=\"_ _8\"></span>5, las<span class=\"_ _0\"></span> correspondientes al ejercicio anterior.  En la memoria consolidada tambi\u00e9n se<span class=\"_ _0\"></span> incluye informaci\u00f3n cuantitativa del ejercicio a<span class=\"_ _0\"></span>nterior, salvo cuando una norm<span class=\"_ _0\"></span>a contable espec\u00edficamente establece que no es necesario. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "2.5. Principio de empresa en funcionamiento  Las <span class=\"_ _5\"> </span>medidas <span class=\"_ _5\"> </span>iniciadas <span class=\"_ _5\"> </span>durante <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>ejercicio <span class=\"_ _5\"> </span>2024 <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>culminadas <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>lo <span class=\"_ _5\"> </span>largo <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>presente <span class=\"_ _9\"> </span>ej<span class=\"_ _1\"></span>ercicio, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>t\u00e9rminos <span class=\"_ _9\"> </span>de reestructuraci\u00f3n de <span class=\"_ _1\"></span>deuda, fortalecimiento patrimonial <span class=\"_ _1\"></span>y ampliaci\u00f3n de<span class=\"_ _1\"></span> capacidades productiv<span class=\"_ _1\"></span>as para abordar <span class=\"_ _1\"></span>nuevos mercados <span class=\"_ _4\"></span>m\u00e1s <span class=\"_ _4\"></span>rentables, <span class=\"_ _4\"></span>hacen <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>Administradores <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _4\"></span>hayan <span class=\"_ _4\"></span>elaborados <span class=\"_ _4\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>presentes <span class=\"_ _4\"></span>estados financieros  consolidados  asumiendo  el  principio  de  empresa  en  funcionamiento,  ente<span class=\"_ _0\"></span>ndiendo  que  la  Sociedad continuar\u00e1 <span class=\"_ _3\"> </span>desarrollando <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>actividad <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>futuro. <span class=\"_ _9\"> </span>El <span class=\"_ _9\"> </span>Grupo <span class=\"_ _3\"> </span>Nextil <span class=\"_ _3\"> </span>prese<span class=\"_ _1\"></span>nta <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>patrimonio <span class=\"_ _3\"> </span>neto <span class=\"_ _3\"> </span>positivo <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"> </span>de diciembre <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _8\"></span><span class=\"ls5\">de <span class=\"_ _8\"></span></span>12.693 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>(negativo <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>7.166 <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>2024),<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>presentando <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>fondo <span class=\"_ _8\"></span>de maniobra <span class=\"_ _1\"></span>negativo <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cie<span class=\"_ _1\"></span>rre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio 20<span class=\"_ _1\"></span>25 y <span class=\"_ _8\"></span>2024 <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r importes <span class=\"_ _8\"></span>de 8<span class=\"_ _1\"></span>.657 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>16.403 miles <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>euros<span class=\"ls9\">, </span>respectivamente. A contin<span class=\"_ _0\"></span>uaci\u00f3n, se <span class=\"_ _6\"></span>presentan l<span class=\"_ _0\"></span>os factores <span class=\"_ _6\"></span>considerados por <span class=\"_ _6\"></span>los Administradores <span class=\"_ _6\"></span>afianzadores del <span class=\"_ _6\"></span>principio de <span class=\"_ _6\"></span>empresa en funcionamiento: - <span class=\"_ _14\"> </span>Las sociedades participadas por la Sociedad cuentan con una significati<span class=\"_ _0\"></span>va cartera de pedidos firme por parte de clientes <span class=\"_ _8\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>pr\u00f3ximo <span class=\"_ _8\"></span>ejercicio. <span class=\"_ _4\"></span>En <span class=\"_ _1\"></span>este<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>sentido, <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>elaborado <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>plan <span class=\"_ _8\"></span>de negocio de s<span class=\"_ _1\"></span>us participadas orien<span class=\"_ _1\"></span>tado a l<span class=\"_ _1\"></span>a generaci\u00f3n de c<span class=\"_ _1\"></span>aja operativa que mejore la s<span class=\"_ _1\"></span>ituaci\u00f3n financiera <span class=\"_ _1\"></span>de la Sociedad <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>cumplimiento <span class=\"_ _13\"> </span>ordenado <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>sus <span class=\"_ _13\"> </span>compromisos <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>pago <span class=\"_ _13\"> </span>frente <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>terceros. <span class=\"_ _13\"> </span>Las <span class=\"_ _13\"> </span>principales consideraciones de este plan son: \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Horizonte temporal 2026- 2028. </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Tendencia <span class=\"_ _4\"></span>creciente <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>ingresos <span class=\"_ _8\"></span>basada <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>actual <span class=\"_ _4\"></span>carte<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>pedidos <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>nue<span class=\"_ _0\"></span>vos <span class=\"_ _4\"></span>contratos <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e </span>oportunidades comerciales abiertas en los \u00faltimos meses.<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Mejora progresiva del margen bruto, con prestaci\u00f3n de servic<span class=\"_ _0\"></span>ios de mayor valor a\u00f1adido.<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Reducci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>ope<span class=\"_ _1\"></span>rativos <span class=\"_ _1\"></span>y <span class=\"_ _4\"></span>racionaliza<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ga<span class=\"_ _1\"></span>stos, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>mejor<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>efi<span class=\"_ _0\"></span>ciencia </span>productiva, con generaci\u00f3n de EBITDA positivo en el corto plazo. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Crecimiento <span class=\"_ _b\"> </span>progresivo  de <span class=\"_ _5\"> </span>la  plantilla <span class=\"_ _5\"> </span>en  los <span class=\"_ _b\"> </span>pr\u00f3ximos <span class=\"_ _b\"> </span>a\u00f1os <span class=\"_ _b\"> </span>para <span class=\"_ _b\"> </span>atender <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>vol\u00famenes  de </span>actividad estimados. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Inversi\u00f3n en Capex <span class=\"_ _0\"></span>tanto para adquisici\u00f3n <span class=\"_ _0\"></span>de nuevos <span class=\"_ _0\"></span>negocios, como <span class=\"_ _0\"></span>para aumento de c<span class=\"_ _0\"></span>apacidad </span>de las instalaciones existentes. - <span class=\"_ _14\"> </span>Durante <span class=\"_ _b\"> </span>el <span class=\"_ _5\"> </span>ejercicio <span class=\"_ _b\"> </span>2025 <span class=\"_ _5\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>han  l<span class=\"_ _0\"></span>levado <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span>cabo  8 <span class=\"_ _9\"> </span>ampl<span class=\"_ _1\"></span>iaciones <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>capital <span class=\"_ _b\"> </span>en <span class=\"_ _5\"> </span>la  S<span class=\"_ _0\"></span>ociedad <span class=\"_ _b\"> </span>Dominante, <span class=\"_ _5\"> </span>a consecuencia <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>acciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>deuda <span class=\"_ _9\"> </span>existente <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>obligaciones <span class=\"_ _9\"> </span>convertibles. <span class=\"_ _9\"> </span>Durante <span class=\"_ _9\"> </span>el presente <span class=\"_ _10\"> </span>eje<span class=\"_ _1\"></span>rcicio <span class=\"_ _10\"> </span>2026, <span class=\"_ _10\"> </span>continuar\u00e1n <span class=\"_ _10\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _10\"> </span>menciona<span class=\"_ _1\"></span>das <span class=\"_ _10\"> </span>co<span class=\"_ _1\"></span>nversiones <span class=\"_ _10\"> </span>con <span class=\"_ _f\"> </span>el <span class=\"_ _10\"> </span>consiguiente <span class=\"_ _10\"> </span>fo<span class=\"_ _1\"></span>rtalecimiento patrimonial (Ver Nota 11). - Por <span class=\"_ _3\"> </span>\u00faltimo,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>durante <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _3\"> </span>ha <span class=\"_ _9\"> </span>emitido <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>MARF <span class=\"_ _3\"> </span>(Me<span class=\"_ _1\"></span>rcado <span class=\"_ _3\"> </span>Alternativo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>Ren<span class=\"_ _1\"></span>ta <span class=\"_ _3\"> </span>Fija) <span class=\"_ _9\"> </span>un Programa de Pagar\u00e9s por importe m\u00e1ximo de 50 millones de euros que garantiza la financiaci\u00f3n necesaria para atender <span class=\"_ _1\"></span>las necesidades <span class=\"_ _1\"></span>de capi<span class=\"_ _1\"></span>tal circulante <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>ociedad Domin<span class=\"_ _1\"></span>ante y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>Grupo de <span class=\"_ _1\"></span>sociedades. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>cierre del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>realiz\u00f3 una <span class=\"_ _8\"></span>primera <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>inaugural por <span class=\"_ _8\"></span>obteniendo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>,2 mi<span class=\"_ _1\"></span>llones de <span class=\"_ _8\"></span>euros. <span class=\"_ _1\"></span>La <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>estiman <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>pr\u00f3ximas <span class=\"_ _8\"></span>semanas <span class=\"_ _1\"></span>podr\u00e1 <span class=\"_ _8\"></span>realizar <span class=\"_ _1\"></span>una <span class=\"_ _8\"></span>s<span class=\"_ _8\"></span>egunda <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>gar\u00e9s conforme las previsiones de inversi\u00f3n manifestadas por el mercado. (Ver Nota 13<span class=\"lsa\">).</span> A <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>formu<span class=\"_ _0\"></span>laci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>presentes <span class=\"_ _8\"></span>cuentas <span class=\"_ _4\"></span>anuales<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>consolidadas, <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>Ad<span class=\"_ _1\"></span>ministradores <span class=\"_ _8\"></span>consideran <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>las<span class=\"_ _0\"></span> medidas <span class=\"_ _1\"></span>anteriores <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>itadas <span class=\"_ _1\"></span>afianzan <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>Sociedad. <span class=\"_ _1\"></span>Por <span class=\"_ _1\"></span>ello, <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>presentes <span class=\"_ _1\"></span>cuentas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anuales<span class=\"_ _8\"></span> consolidadas se han elaborado bajo el principio de empresa en funcionamiento. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "2.6. Principios de consolidaci\u00f3n El<span class=\"ls0\"> <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onsolidaci\u00f3n <span class=\"_ _7\"></span>aplicado<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span>dominante, <span class=\"_ _7\"></span>ta<span class=\"_ _1\"></span>nto <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>ejercicio <span class=\"_ _7\"></span><span class=\"ls5\">202<span class=\"ls0\">5 <span class=\"_ _7\"></span>como <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>ejercicio 2024, h<span class=\"_ _1\"></span>a </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>sido el m\u00e9todo de integraci\u00f3n global para todas las sociedades <span class=\"_ _7\"></span>dependientes. A 31 de diciembre de 2025 \u00fanicamente existen intereses minoritarios en Nextil Elastics Fabrics, S.A. (Ve<span class=\"_ _1\"></span>r Nota 12)  Las<span class=\"ls0\"> sociedades dependientes son todas la<span class=\"_ _0\"></span>s entidades sobre <span class=\"_ _6\"></span><span class=\"ls7\">las<span class=\"ls0\"> <span class=\"ls5\">que</span> la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>directa <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>indirectamente </span></span></span>a <span class=\"_ _4\"></span>trav\u00e9s <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>dependientes, <span class=\"_ _8\"></span>ejerce <span class=\"_ _8\"></span>control. <span class=\"_ _1\"></span>La <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _8\"></span>controla <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>dependiente <span class=\"_ _4\"></span>cuando <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>su<span class=\"_ _6\"></span> implicaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>ella, <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"></span>expuesta, <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>derecho, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>unos <span class=\"_ _1\"></span>rendimientos <span class=\"_ _8\"></span>variables <span class=\"_ _8\"></span>y<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>capacidad <span class=\"ls5\">de</span> <span class=\"_ _1\"></span>influir <span class=\"_ _1\"></span>sobre estos <span class=\"_ _6\"></span>rendimientos a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>poder <span class=\"_ _6\"></span>que ejerce <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>obre la <span class=\"_ _6\"></span>misma. La So<span class=\"_ _0\"></span>ciedad tienen <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> po<span class=\"_ _0\"></span>der cuando <span class=\"_ _6\"></span>posee derechos </span></span>sustantivos <span class=\"_ _0\"></span>en vi<span class=\"_ _0\"></span>gor que<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>e pro<span class=\"_ _0\"></span>porcionan <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>capacidad d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dirigir las <span class=\"_ _6\"></span>actividades r<span class=\"_ _0\"></span>elevantes. <span class=\"_ _6\"></span>L<span class=\"_ _1\"></span>a So<span class=\"_ _0\"></span>ciedad e<span class=\"_ _0\"></span>st\u00e1 e<span class=\"_ _0\"></span>xpuesta, o <span class=\"_ _6\"></span>tienen <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>recho, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>unos <span class=\"_ _6\"></span>rendimientos <span class=\"_ _6\"></span>variables <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>im<span class=\"_ _1\"></span>plicaci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>dependientes <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>los <span class=\"_ _0\"></span>rendimi<span class=\"_ _1\"></span>entos que obtiene por dicha implicaci\u00f3n pueden variar en funci\u00f3n de la evoluci\u00f3n ec<span class=\"_ _0\"></span>on\u00f3mica de la entidad. <span class=\"_ _1\"></span> Los <span class=\"_ _11\"> </span>ingresos,  g<span class=\"_ _1\"></span>astos  y <span class=\"_ _11\"> </span>flujos <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span>  efectivo <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>l<span class=\"_ _1\"></span>as  entidades <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span>pendientes  se  incl<span class=\"_ _1\"></span>uyen  en  las<span class=\"_ _1\"></span>  cuentas  anuales consolidadas desde <span class=\"_ _1\"></span>la fecha<span class=\"_ _1\"></span> de la <span class=\"_ _1\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>que es <span class=\"_ _1\"></span>aquella en l<span class=\"_ _1\"></span>a que e<span class=\"_ _1\"></span>l Grupo <span class=\"_ _1\"></span>obtiene efectivamente <span class=\"_ _1\"></span>el control <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ismas. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tidades <span class=\"_ _1\"></span>depend<span class=\"_ _1\"></span>ientes <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>excluyen <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span>desde <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>perdido <span class=\"_ _1\"></span>el control.  En el <span class=\"_ _1\"></span>proceso de <span class=\"_ _1\"></span>consolidaci\u00f3n se <span class=\"_ _1\"></span>eliminan las <span class=\"_ _1\"></span>transacciones intragrupo, l<span class=\"_ _1\"></span>os saldos y<span class=\"_ _1\"></span> las <span class=\"_ _1\"></span>ganancias no <span class=\"_ _1\"></span>realizadas en transacciones entre entidades <span class=\"_ _0\"></span>del Grupo. Tambi\u00e9n se <span class=\"_ _0\"></span>eliminan las p\u00e9rdidas n<span class=\"_ _0\"></span>o realizadas a menos que <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> transacci\u00f3n<span class=\"_ _0\"></span> proporcione <span class=\"_ _4\"> </span>evide<span class=\"_ _1\"></span>ncia <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _4\"></span>del <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>del <span class=\"_ _4\"> </span>activo <span class=\"_ _3\"> </span>transferido. <span class=\"_ _3\"> </span>Las <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>ol\u00edticas <span class=\"_ _4\"></span>contables<span class=\"_ _8\"></span> <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">las</span> <span class=\"_ _4\"></span>dependientes <span class=\"_ _1\"></span><span class=\"lse\">se</span> cambian <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span><span class=\"ls6\">es<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>necesario <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>asegurar <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _1\"></span>uniformidad <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"ls7\">las</span> <span class=\"_ _1\"></span>pol\u00edticas <span class=\"_ _8\"></span>contables <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>ges<span class=\"_ _1\"></span>ti\u00f3n <span class=\"_ _8\"></span>adoptadas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> Grupo. El <span class=\"_ _9\"> </span>control <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>facto <span class=\"_ _3\"> </span>puede <span class=\"_ _3\"> </span>su<span class=\"_ _1\"></span>rgir <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>ircunstancias <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>que <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>n\u00famero <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>derechos <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>voto <span class=\"_ _9\"> </span>del <span class=\"_ _3\"> </span>Grupo, <span class=\"_ _9\"> </span>en comparaci\u00f3n <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>n\u00famero <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>ispersi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>participaciones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>otros <span class=\"_ _4\"></span>accionistas, <span class=\"_ _8\"></span>otorga <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>poder <span class=\"_ _8\"></span>para dirigir las pol\u00edticas financieras y de explotaci\u00f3n, entre otras. Asimismo, l<span class=\"_ _1\"></span>a consolidaci\u00f3n de <span class=\"_ _1\"></span>las o<span class=\"_ _1\"></span>peraciones de <span class=\"_ _1\"></span>la Sociedad y <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las sociedades <span class=\"_ _1\"></span>dependientes consolidadas <span class=\"_ _1\"></span>se ha efectuado siguiendo los siguientes principios b\u00e1sicos: \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>En <span class=\"_ _5\"> </span>la  fe<span class=\"_ _0\"></span>cha <span class=\"_ _5\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>adquisici\u00f3n, <span class=\"_ _b\"> </span>los <span class=\"_ _5\"> </span>activos <span class=\"_ _5\"> </span>y  p<span class=\"_ _0\"></span>asivos <span class=\"_ _5\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>Sociedad <span class=\"_ _b\"> </span>dependiente <span class=\"_ _5\"> </span>son <span class=\"_ _5\"> </span>registrados <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span>valor </span>razonable. <span class=\"ls8\">En</span> <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> que <span class=\"_ _6\"></span>exista <span class=\"ls5\">una</span> <span class=\"_ _6\"></span>diferencia <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ositiva <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _0\"></span>coste <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>adquisici\u00f3n <span class=\"ls5\">de</span> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>Sociedad filial y <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> </span></span></span></span></span></span></span></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"ls7\">los</span> <span class=\"_ _8\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>pasivos<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>misma,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>correspondientes <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>matriz, <span class=\"_ _4\"></span>esta diferencia <span class=\"ls5\">es</span> registrada como fondo <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>comercio.<span class=\"_ _1\"></span> <span class=\"ls8\">En</span> ca<span class=\"_ _0\"></span>so <span class=\"ls6\">de</span> <span class=\"ls5\">que</span> <span class=\"ls7\">la</span> diferencia <span class=\"_ _0\"></span>sea negativa, esta<span class=\"_ _1\"></span> se registra con abono a la cuenta de p\u00e9rdidas y ganancias <span class=\"_ _6\"></span>consolidada<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Las <span class=\"_ _4\"></span>participaciones <span class=\"_ _4\"></span>no <span class=\"_ _4\"> </span>domi<span class=\"_ _1\"></span>nantes <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>presentan <span class=\"_ _4\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>neto <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>balance <span class=\"_ _4\"></span>consolidado <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>forma </span>separada <span class=\"_ _0\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>atribuido a <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>dominante<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span> </span></span></span></span>El<span class=\"ls0\"> <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span><span class=\"ls5\">de</span> <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>participaciones <span class=\"_ _3\"> </span><span class=\"ls5\">no</span> <span class=\"_ _5\"> </span>dominantes <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>patrimonio <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>resultados <span class=\"_ _5\"> </span>de  las <span class=\"_ _5\"> </span>Sociedades </span>dependientes consolidadas por integraci\u00f3n global<span class=\"_ _0\"></span> se presenta en su ca<span class=\"_ _0\"></span>so, respectivamente, en los ep\u00edgrafe<span class=\"_ _0\"></span>s \u201cpatrimonio neto <span class=\"_ _6\"></span>\u2013<span class=\"ff1\"> </span>participaciones <span class=\"_ _6\"></span>no dominantes\u201d <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>estado consolidado <span class=\"_ _6\"></span>de situaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>financiera y <span class=\"_ _6\"></span>\u201cresultado atribuible a participaciones no dominantes\u201d de la cuenta de r<span class=\"_ _0\"></span>esultados<span class=\"_ _1\"></span><span class=\"ff1\"> consolidada.</span><span class=\"ff1\"> </span>La<span class=\"ls0\"> <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>estados <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>Sociedades <span class=\"_ _7\"></span>extranjeras <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>funcional <span class=\"_ _7\"></span>distinta <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>realiza </span></span></span></span></span>del siguiente modo:<span class=\"_ _0\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los a<span class=\"_ _1\"></span>ctivos y <span class=\"_ _1\"></span>pasivos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cada Esta<span class=\"_ _1\"></span>do de <span class=\"_ _1\"></span>situaci\u00f3n <span class=\"_ _1\"></span>financiera presentado <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>convierten <span class=\"_ _1\"></span>al tipo <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>ambio de </span>cierre en la fecha del Estado de situaci\u00f3n financiera. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Las <span class=\"_ _1\"></span>partidas de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ganancias utilizando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>ambio <span class=\"_ _8\"></span>hist\u00f3rico <span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>caso, <span class=\"_ _1\"></span>un </span>tipo de cambio medio para periodos no superiores a un mes de duraci\u00f3n.<span class=\"_ _1\"></span>  Las <span class=\"_ _8\"></span>diferencias <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ambio <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>pro<span class=\"_ _1\"></span>ducen <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>conversi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>estados <span class=\"_ _8\"></span>fi<span class=\"_ _1\"></span>nancieros <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe<span class=\"_ _8\"></span> \u201c<span class=\"ff1\">Ajustes por cambios de valor</span>\u201d<span class=\"ff1\"> dentro <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span><span class=\"ff5\">\u201cPatrimonio<span class=\"ff1\"> </span>net<span class=\"_ _0\"></span>o\u201d<span class=\"ff1\"> del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _6\"></span>ad<span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>si<span class=\"_ _6\"></span>tu<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _6\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fin<span class=\"_ _6\"></span>an<span class=\"_ _6\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _6\"></span> (Nota 11.6). </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Las <span class=\"_ _4\"></span>participaciones <span class=\"_ _4\"></span>no <span class=\"_ _4\"> </span>domi<span class=\"_ _1\"></span>nantes <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>presentan <span class=\"_ _4\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>neto <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>balance <span class=\"_ _4\"></span>consolidado <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>forma </span>separada <span class=\"_ _0\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>atribuido a <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>dominante<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span> </span></span></span></span>El<span class=\"ls0\"> <span class=\"_ _9\"> </span>valor <span class=\"_ _9\"> </span><span class=\"ls5\">de</span> <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>participaciones <span class=\"_ _3\"> </span><span class=\"ls5\">no</span> <span class=\"_ _5\"> </span>dominantes <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>patrimonio <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>resultados <span class=\"_ _5\"> </span>de  las <span class=\"_ _5\"> </span>Sociedades </span>dependientes consolidadas por integraci\u00f3n global<span class=\"_ _0\"></span> se presenta en su ca<span class=\"_ _0\"></span>so, respectivamente, en los ep\u00edgrafe<span class=\"_ _0\"></span>s \u201cpatrimonio neto <span class=\"_ _6\"></span>\u2013<span class=\"ff1\"> </span>participaciones <span class=\"_ _6\"></span>no dominantes\u201d <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>estado consolidado <span class=\"_ _6\"></span>de situaci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>financiera y <span class=\"_ _6\"></span>\u201cresultado atribuible a participaciones no dominantes\u201d de la cuenta de r<span class=\"_ _0\"></span>esultados<span class=\"_ _1\"></span><span class=\"ff1\"> consolidada.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "2.7. Variaciones en el per\u00edmetro de consolidaci\u00f3n del Grupo Incorporaciones al per\u00edmetro de consolidaci\u00f3n ejercicio 2025 Durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>han <span class=\"_ _1\"></span>producido <span class=\"_ _1\"></span>modificaciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>per\u00edmetro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo<span class=\"_ _8\"></span>, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>se ha culminado <span class=\"_ _1\"></span>conforme el p<span class=\"_ _1\"></span>acto de socios fi<span class=\"_ _1\"></span>rmado entre las pa<span class=\"_ _1\"></span>rtes, la inversi\u00f3<span class=\"_ _1\"></span>n por parte <span class=\"_ _1\"></span>de un <span class=\"_ _1\"></span>accionista minoritario en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>capital <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>sociedad <span class=\"_ _3\"> </span>fi<span class=\"_ _1\"></span>lial <span class=\"_ _9\"> </span>Nextil <span class=\"_ _9\"> </span>Elastic <span class=\"_ _9\"> </span>Fabrics, <span class=\"_ _9\"> </span>S.A. <span class=\"_ _9\"> </span>(Guatemala), <span class=\"_ _3\"> </span>al<span class=\"_ _1\"></span>canzado <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>mismo <span class=\"_ _9\"> </span>una <span class=\"_ _3\"> </span>pa<span class=\"_ _1\"></span>rticipaci\u00f3n minoritaria del 75% (80% al 31 de diciembre de 2024). Incorporaciones al per\u00edmetro de consolidaci\u00f3n ejercicio 2024 Con fecha 24 de<span class=\"_ _1\"></span> julio de 2024 la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>adquiri\u00f3 el 100% de <span class=\"_ _1\"></span>las participaciones sociales de Horizon Research Lab S.L., propietaria de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> tecnolog\u00eda de <span class=\"_ _0\"></span>tintado de <span class=\"_ _0\"></span>base natural <span class=\"_ _6\"></span>Green<span class=\"_ _1\"></span>dyes \u00ae. Ne<span class=\"_ _0\"></span>xtil, hasta la <span class=\"_ _6\"></span>fecha<span class=\"_ _1\"></span> era <span class=\"_ _6\"></span>due<span class=\"_ _1\"></span>\u00f1a del <span class=\"_ _0\"></span>75% de<span class=\"_ _0\"></span> Horizon Research Lab. Con fecha 31 <span class=\"_ _6\"></span>de diciembre de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>024 y <span class=\"_ _0\"></span>de acuerdo <span class=\"_ _0\"></span>con la es<span class=\"_ _0\"></span>trategia establecida <span class=\"_ _0\"></span>en el P<span class=\"_ _0\"></span>lan 2024<span class=\"_ _1\"></span>-2026 del Grupo Ne<span class=\"_ _6\"></span>x<span class=\"_ _1\"></span>til, se di<span class=\"_ _1\"></span>\u00f3 en<span class=\"_ _1\"></span>trada a <span class=\"_ _1\"></span>un acci<span class=\"_ _1\"></span>onista minoritario <span class=\"_ _1\"></span>en e<span class=\"_ _1\"></span>l capital <span class=\"_ _1\"></span>social de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>filial <span class=\"_ _1\"></span>guatemalteca. En <span class=\"_ _1\"></span>este s<span class=\"_ _1\"></span>entido, Nextil <span class=\"_ _1\"></span>Elastics Fabrics, <span class=\"_ _1\"></span>SA. (NEF) <span class=\"_ _1\"></span>realiz\u00f3 <span class=\"_ _1\"></span>una primera <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _1\"></span>de capital <span class=\"_ _1\"></span>dirigida al <span class=\"_ _1\"></span>inversor c<span class=\"_ _1\"></span>itado po<span class=\"_ _1\"></span>r importe de <span class=\"_ _1\"></span>3.406 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de euros, que fue \u00edntegramente suscrita y desembolsada a 31 de diciembre de 2024.  Esta <span class=\"_ _4\"></span>es <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>primera <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>ampliaciones <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>capital <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>tiene <span class=\"_ _4\"></span>programadas <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>sociedad <span class=\"_ _8\"></span>filial <span class=\"_ _4\"></span>para <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>ar <span class=\"_ _8\"></span>entrada <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>es<span class=\"_ _1\"></span>te inversor, <span class=\"_ _11\"> </span>oto<span class=\"_ _1\"></span>rg\u00e1ndole  una <span class=\"_ _13\"> </span>participaci\u00f3n  final <span class=\"_ _13\"> </span>del  25% <span class=\"_ _11\"> </span>del <span class=\"_ _13\"> </span>capital  social <span class=\"_ _13\"> </span>de  NEF <span class=\"_ _13\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _11\"> </span>vez<span class=\"_ _1\"></span>  completadas <span class=\"_ _13\"> </span>dichas ampliaciones de capital. <span class=\"ff2\"> </span>Salidas del per\u00edmetro de consolidaci\u00f3n ejercicio 2025 y 2024 Durante el ejercicio 2<span class=\"ls5\">02</span>5 y 2024 no se han producido desinversiones en sociedades del grupo que hayan supuesto salidas en el per\u00edmetro de consolidaci\u00f3n. Grupo de Sociedades La informaci\u00f3n <span class=\"_ _6\"></span>financiera de <span class=\"_ _6\"></span>cada una <span class=\"_ _0\"></span>de la<span class=\"_ _0\"></span>s sociedades <span class=\"_ _6\"></span>integrantes del <span class=\"_ _0\"></span>grupo, <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a los <span class=\"_ _6\"></span>ejercicios 20<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>5 y <span class=\"_ _9\"> </span>20<span class=\"_ _1\"></span>24, <span class=\"_ _9\"> </span>que <span class=\"_ _5\"> </span>han <span class=\"_ _9\"> </span>se<span class=\"_ _1\"></span>rvido <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>preparaci\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>es<span class=\"_ _1\"></span>tas <span class=\"_ _9\"> </span>cuentas <span class=\"_ _5\"> </span>anuales <span class=\"_ _9\"> </span>consolidadas, <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>basa <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>us respectivos registros contables. Al 31 d<span class=\"_ _0\"></span>e diciembre <span class=\"_ _0\"></span>de 2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2024, el Grupo <span class=\"_ _0\"></span>no mantiene <span class=\"_ _6\"></span>ninguna participaci\u00f3n en<span class=\"_ _0\"></span> entidades <span class=\"_ _0\"></span>asociadas sobre <span class=\"_ _0\"></span>las qu<span class=\"_ _0\"></span>e se posea una influencia significativa. El<span class=\"ls0\"> detalle <span class=\"_ _1\"></span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span>las sociedades participadas <span class=\"_ _1\"></span><span class=\"ls5\">al</span> <span class=\"ls5\">31</span> <span class=\"ls5\">de</span> diciembre <span class=\"ls5\">de</span> <span class=\"_ _1\"></span>2025 y 2024 <span class=\"_ _1\"></span><span class=\"lse\">se</span> muestra<span class=\"_ _1\"></span> a continuaci\u00f3n, <span class=\"_ _1\"></span>siendo todas </span>ellas <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>dependientes <span class=\"_ _0\"></span>en la<span class=\"_ _0\"></span> que <span class=\"_ _6\"></span>Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n T<span class=\"_ _0\"></span>extil, S.A.<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ontrola, di<span class=\"_ _0\"></span>recta <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>indirectamente, de<span class=\"_ _0\"></span> forma<span class=\"_ _0\"></span> que<span class=\"_ _6\"></span> puede dirigir las pol\u00edticas financieras y de explotaci\u00f3n con el fin de obtener benefi<span class=\"_ _0\"></span>cios<span class=\"_ _8\"></span> econ\u00f3micos.<span class=\"_ _27\"> </span> Porcentaje de participaci\u00f3n 2025<span class=\"ls0\"> </span>M\u00e9todo de Consolidaci\u00f3n<span class=\"_ _0\"></span> Auditor Textiles ATA, S.<span class=\"_ _0\"></span>A. de C.V.  100%<span class=\"ls0\"> </span>No consolidada No auditada (a) Textiles Hispanoa<span class=\"_ _6\"></span>meric<span class=\"_ _1\"></span>anos, S.A.<span class=\"_ _0\"></span> de C.V.  100%<span class=\"ls0\"> </span>No consolidada No auditada (a) Elastic Fabric<span class=\"_ _0\"></span>s of America, Inc. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Tripoli Invest<span class=\"_ _0\"></span>ments, S.L.U.  100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (b) Qualitat T\u00e9cnica<span class=\"_ _0\"></span> T\u00e8xtil, S.L.U. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Nextil Luxury <span class=\"_ _0\"></span>S.R.L. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Next Luxury Co<span class=\"_ _0\"></span>mpany, Unipessoa<span class=\"_ _0\"></span>l Lda 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (b) SICI 93 Braga, <span class=\"_ _0\"></span>S.A. (SICI) 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF &amp; Associado<span class=\"_ _0\"></span>s, SROC, Lda Playvest, S.A. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF &amp; Associado<span class=\"_ _0\"></span>s, SROC, Lda Nextil Elastic Fabr<span class=\"_ _0\"></span>ics, S.A. 75<span class=\"ls0\">% </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF Ar\u00e9valo, P\u00e9re<span class=\"_ _6\"></span>z,<span class=\"_ _1\"></span> Iralda y A<span class=\"_ _0\"></span>sociados, S.C.4. Horizon Research<span class=\"_ _0\"></span> Lab, S.L. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada Horizon Galicia 2022<span class=\"_ _6\"></span>, S.L 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Sociedade<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>inactiva<span class=\"_ _0\"></span>s </span>(b)<span class=\"ls0\"> <span class=\"_ _12\"> </span>Sociedade<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>que act\u00faan<span class=\"_ _0\"></span> \u00fanicamente<span class=\"_ _0\"></span> como holding. </span> Sociedad Porcentaje de participaci\u00f3n 2024<span class=\"ls0\"> </span>M\u00e9todo de Consolidaci\u00f3n<span class=\"_ _0\"></span> Auditor Textiles ATA, S.<span class=\"_ _0\"></span>A. de C.V.  100%<span class=\"ls0\"> </span>No consolidada No auditada (a) Textiles Hispanoa<span class=\"_ _6\"></span>meric<span class=\"_ _1\"></span>anos, S.A.<span class=\"_ _0\"></span> de C.V.  100%<span class=\"ls0\"> </span>No consolidada No auditada (a) Elastic Fabric<span class=\"_ _0\"></span>s of America, Inc. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Tripoli Invest<span class=\"_ _0\"></span>ments, S.L.U.  100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (b) Qualitat T\u00e9cnica<span class=\"_ _0\"></span> T\u00e8xtil, S.L.U. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Nextil Luxury <span class=\"_ _0\"></span>S.R.L. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (a) Next Luxury Co<span class=\"_ _0\"></span>mpany, Unipessoa<span class=\"_ _0\"></span>l Lda 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada (b) SICI 93 Braga, <span class=\"_ _0\"></span>S.A. (SICI) 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF &amp; Associado<span class=\"_ _0\"></span>s, SROC, Lda Playvest, S.A. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF &amp; Associado<span class=\"_ _0\"></span>s, SROC, Lda Nextil Elastic Fabr<span class=\"_ _0\"></span>ics, S.A. 80<span class=\"ls0\">% </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l PKF Ar\u00e9valo, P\u00e9re<span class=\"_ _6\"></span>z,<span class=\"_ _1\"></span> Iralda y A<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ociados, S.C.4. Horizon Research<span class=\"_ _0\"></span> Lab, S.L. 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada Horizon Galicia 2022<span class=\"_ _6\"></span>, S.L 100%<span class=\"ls0\"> </span>Integraci\u00f3n globa<span class=\"_ _0\"></span>l No auditada Lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>dom<span class=\"_ _6\"></span>ici<span class=\"_ _0\"></span>lio<span class=\"_ _6\"></span>s so<span class=\"_ _6\"></span>cia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _6\"></span>como<span class=\"_ _6\"></span> la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>act<span class=\"_ _6\"></span>ivid<span class=\"_ _6\"></span>ades<span class=\"_ _6\"></span> de <span class=\"_ _6\"></span>las<span class=\"_ _6\"></span> pri<span class=\"_ _6\"></span>nci<span class=\"_ _6\"></span>pa<span class=\"_ _0\"></span>le<span class=\"_ _6\"></span>s s<span class=\"_ _6\"></span>oci<span class=\"_ _6\"></span>eda<span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>s,<span class=\"_ _6\"></span> que<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>om<span class=\"_ _6\"></span>pon<span class=\"_ _6\"></span>en<span class=\"_ _6\"></span> <span class=\"ls6\">el </span>Gr<span class=\"_ _6\"></span>up<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>Ne<span class=\"_ _0\"></span>xt<span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>son l<span class=\"_ _0\"></span>os si<span class=\"_ _6\"></span>gui<span class=\"_ _6\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _6\"></span>s: Empresas del gru<span class=\"_ _0\"></span>po Domicilio social<span class=\"_ _0\"></span> Actividades des<span class=\"_ _0\"></span>arrolladas Nueva Expresi\u00f3n<span class=\"_ _0\"></span> Textil, S.A. Calle Isabel Colbr<span class=\"_ _0\"></span>and, 10, 5! Plan<span class=\"_ _0\"></span>ta local 103, 28050 Madrid Holding Grupo<span class=\"_ _0\"></span> Nextil Elastics Fabri<span class=\"_ _0\"></span>cs of America, Inc<span class=\"_ _0\"></span>. Greensboro, Nor<span class=\"_ _0\"></span>th Carolina, 2742<span class=\"_ _6\"></span>0, USA Inactiva Tripoli Invest<span class=\"_ _0\"></span>ments, S.L.U. Avda. Diagonal,<span class=\"_ _0\"></span> 405 bloque B pla<span class=\"_ _0\"></span>nta 8  <span class=\"ls3\">08008 </span>Barcelona Holding Qualitat T\u00e9cnica<span class=\"_ _0\"></span> Textil, S.L.U. Avda. Diagonal,<span class=\"_ _0\"></span> 405 bloque B pla<span class=\"_ _0\"></span>nta 8  <span class=\"ls3\">08008 </span>Barcelona Inactiva Nextil Luxury <span class=\"_ _0\"></span>S.R.L. Via San Donato,<span class=\"_ _0\"></span> 197, Bolonia (Ita<span class=\"_ _0\"></span>lia)  Inactiva Next Luxury Co<span class=\"_ _0\"></span>mpany, Unipessoa<span class=\"_ _0\"></span>l LDA Rua Das Austr\u00e1<span class=\"_ _0\"></span>lias 1 4705-322 Go<span class=\"_ _0\"></span>ndizalves Braga Portugal Holding Playvest, S.A. Rua Das Austr\u00e1<span class=\"_ _0\"></span>lias 2 4705-322 Go<span class=\"_ _0\"></span>ndizalves Braga (Portugal)<span class=\"_ _0\"></span> Producci\u00f3n y <span class=\"_ _0\"></span>/ o comercializa<span class=\"_ _0\"></span>ci\u00f3n de prenda<span class=\"_ _0\"></span>s sin costuras SICI 93 Braga, <span class=\"_ _0\"></span>S.A.  Rua Das Austr\u00e1<span class=\"_ _0\"></span>lias 2 4705-322 Go<span class=\"_ _0\"></span>ndizalves Braga (Portugal)<span class=\"_ _0\"></span> Confecci\u00f3n de o<span class=\"_ _0\"></span>tra ropa exterior e<span class=\"_ _6\"></span>n s<span class=\"_ _1\"></span>erie Horizon Research<span class=\"_ _0\"></span> Lab, S.L. Calle Pic de Pegue<span class=\"_ _0\"></span>ra, 11, Gero<span class=\"_ _0\"></span>na   Proceso de tin<span class=\"_ _0\"></span>tura base sosten<span class=\"_ _0\"></span>ible y natura<span class=\"_ _0\"></span>l Nextil Elastics<span class=\"_ _0\"></span> Fabrics, S.A. 3\u00aa calle 1-44 zona<span class=\"_ _0\"></span> 2 Aldea Lo de <span class=\"_ _0\"></span>Dieguez \u00b7 Fraijanes \u00b7 010<span class=\"_ _0\"></span>62 \u00b7 (Guatemala) Producci\u00f3n y <span class=\"_ _0\"></span>/o comercializaci\u00f3n<span class=\"_ _0\"></span> de tejidos Horizon Galicia 2022<span class=\"_ _6\"></span>, S.L Calle Copern<span class=\"_ _0\"></span>ico 6 15008, A Coru<span class=\"_ _0\"></span>\u00f1a  Proceso de tintura<span class=\"_ _0\"></span> base so<span class=\"_ _0\"></span>stenible y natural Las sociedades inactivas excluidas del per\u00edmetro de la consolidaci\u00f3n por encontrarse en proceso de liquidaci\u00f3n son las siguientes: Porcentaje de<span class=\"_ _0\"></span> participaci\u00f3n<span class=\"_ _0\"></span> directa a 31.12.<span class=\"ls3\">202</span>5 Porcentaje de<span class=\"_ _0\"></span> participaci\u00f3n<span class=\"_ _0\"></span> directa a 31.12.<span class=\"ls3\">202</span>4 Textiles ATA S<span class=\"_ _0\"></span>.A de CV 100%<span class=\"ls0\"> </span>100%<span class=\"ls0\"> </span>Textiles Hispanoa<span class=\"_ _6\"></span>meric<span class=\"_ _1\"></span>anos S.<span class=\"_ _0\"></span>A de CV 58%<span class=\"ls0\"> </span>58%<span class=\"ls0\"> </span>A <span class=\"_ _4\"></span>31 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ciembre <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>2025, <span class=\"_ _3\"> </span>las <span class=\"_ _4\"></span>empresas <span class=\"_ _3\"> </span>participadas <span class=\"_ _4\"></span>directamente <span class=\"_ _3\"> </span>por <span class=\"_ _4\"></span>la <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _4\"></span>Textiles <span class=\"_ _3\"> </span>ATA, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>CV <span class=\"_ _4\"> </span>y Textiles <span class=\"_ _1\"></span>Hispanoamericanos, S.A. <span class=\"_ _1\"></span>de CV <span class=\"_ _1\"></span>est\u00e1n e<span class=\"_ _1\"></span>n situaci\u00f3n <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>iquidaci\u00f3n (como ya <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>estaban a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de diciembre <span class=\"_ _1\"></span>de 20<span class=\"ls0\">24<span class=\"lsa\">).</span> <span class=\"_ _9\"> </span>El <span class=\"_ _9\"> </span>Grupo <span class=\"_ _5\"> </span>est\u00e1 <span class=\"_ _9\"> </span>llevando <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>cabo <span class=\"_ _9\"> </span>el <span class=\"_ _5\"> </span>seguimiento <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>liquidaci\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>cierre <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>mencionadas <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>ociedades </span>participadas, <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>cuales <span class=\"_ _9\"> </span>han <span class=\"_ _3\"> </span>continuado <span class=\"_ _9\"> </span>completamente <span class=\"_ _3\"> </span>inactivas. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>este <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>entido, <span class=\"_ _3\"> </span>no <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>espera <span class=\"_ _3\"> </span>ning\u00fan <span class=\"_ _9\"> </span>impacto negativo para el Grupo fruto de la liquidaci<span class=\"_ _1\"></span>\u00f3n y cierre de estas sociedades.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "2.<span class=\"ls0\">8. Responsabilidad de la Informaci\u00f3n y Estimaciones significativas realizadas <span class=\"_ _0\"></span>por la Direcci\u00f3n.<span class=\"_ _1\"></span> </span>En la preparaci\u00f3n de las cuentas anuales correspondientes al ejercicio 2025 se han utilizado juicios <span class=\"_ _0\"></span>y estimaciones realizadas por los Administradores de la Sociedad, para cuantificar algunos de los activos, <span class=\"_ _0\"></span>pasivos, ingresos, gastos y compromisos que figuran registrados en ellas. Dichas estimaciones est\u00e1n basadas en la experiencia hist\u00f3r<span class=\"_ _0\"></span>ica y en otros factores que se consideran razonables bajo las circunstancias actuales. Si bien las citadas estimaciones se han realizado en funci\u00f3n de la mejor informa<span class=\"_ _0\"></span>ci\u00f3n disponible al cierre del ejercicio 2025 sobre los hechos analizados, es posible que acontecimientos que puedan te<span class=\"_ _0\"></span>ner lugar en el futuro obliguen a su modificaci\u00f3n en los pr\u00f3ximos ejercicios, lo que se realizar\u00eda, en su caso, de forma prospectiva. Durante el ejercicio 2025 no se han producido cambios de estimaciones contables de <span class=\"_ _0\"></span>car\u00e1cter significativo.<span class=\"_ _1\"></span> Los supuestos clave acerca del futuro, as\u00ed como otros datos relevantes sobre la estimaci\u00f3<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span> de la incertidumbre en la fecha de cierre del ejercicio, que llevan asociados un riesgo importante que pu<span class=\"_ _0\"></span>eda suponer cambios significativos en el valor de los activos y pasivos en el ejercicio siguiente, son los siguientes La <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>para <span class=\"_ _4\"> </span>determinar <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>existencia <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>p\u00e9rdidas <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>mismos<span class=\"_ _8\"></span><span class=\"ff1\"> </span>(Notas 4<span class=\"ls9\">, </span>6 <span class=\"lsc\">y </span>7) El valor <span class=\"_ _6\"></span>recuperable de <span class=\"_ _0\"></span>los a<span class=\"_ _0\"></span>ctivos no <span class=\"_ _6\"></span>financie<span class=\"_ _1\"></span>ros <span class=\"_ _0\"></span>y uni<span class=\"_ _0\"></span>dades generadoras <span class=\"_ _6\"></span>de efectivo <span class=\"_ _0\"></span>(UGEs) del <span class=\"_ _6\"></span>Grupo, se <span class=\"_ _0\"></span>determin\u00f3 a 31 <span class=\"_ _1\"></span>de dic<span class=\"_ _1\"></span>iembre de 202<span class=\"_ _1\"></span>5 y <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>para las <span class=\"_ _1\"></span>principales UGEs y <span class=\"_ _1\"></span>activos i<span class=\"_ _1\"></span>ndividualmente considerados de<span class=\"_ _1\"></span> acuerdo con la <span class=\"_ _6\"></span>revisi\u00f3n <span class=\"_ _6\"></span>anual <span class=\"_ _6\"></span>peri\u00f3dica <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>mismo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>realiza <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>direcci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Grupo, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>criterios, <span class=\"_ _6\"></span>hip\u00f3tesis <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>estimaciones descritos <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>Nota<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>En <span class=\"_ _8\"></span>dicha <span class=\"_ _8\"></span>Nota <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>detalla <span class=\"_ _8\"></span>asimismo <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>sensibilidad <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>diferentes hip\u00f3tesis principales. Las <span class=\"_ _4\"></span>proyecciones <span class=\"_ _4\"></span>fin<span class=\"_ _1\"></span>ancieras <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>futuro <span class=\"_ _4\"> </span>u<span class=\"_ _1\"></span>tilizadas <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>aplicaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>metodolog\u00eda <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>valoraci\u00f3n <span class=\"_ _4\"></span>reflejan <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>mej<span class=\"_ _1\"></span>or estimaci\u00f3n por parte <span class=\"_ _0\"></span>del Consejo de Administrac<span class=\"_ _0\"></span>i\u00f3n y la Dire<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ci\u00f3n del Grupo s<span class=\"_ _0\"></span>obre la situaci\u00f3n <span class=\"_ _0\"></span>del mercado a <span class=\"_ _0\"></span>la fecha de la valoraci\u00f3n, bajo la evoluci\u00f3n m\u00e1s probable de los acontecimientos.  Por <span class=\"_ _5\"> </span>es<span class=\"_ _1\"></span>te <span class=\"_ _5\"> </span>motivo,  di<span class=\"_ _0\"></span>chas <span class=\"_ _5\"> </span>p<span class=\"_ _1\"></span>royecciones <span class=\"_ _5\"> </span>est\u00e1n <span class=\"_ _b\"> </span>sujetas <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>incertidumbre <span class=\"_ _5\"> </span>y <span class=\"_ _b\"> </span>podr\u00edan <span class=\"_ _5\"> </span>no<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>materializarse <span class=\"_ _b\"> </span>como <span class=\"_ _5\"> </span>estaban previstas. Asimismo, el valor de un negocio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>o activo <span class=\"_ _6\"></span><span class=\"ls5\">es<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"ls6\">un</span> concepto <span class=\"_ _6\"></span>din\u00e1mico <span class=\"ls6\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _6\"></span>tiempo,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> manera <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"ls7\">los</span> <span class=\"_ _6\"></span>valores obtenidos </span></span></span></span></span></span>a <span class=\"ls7\">la</span> <span class=\"_ _0\"></span>fecha <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> la valoraci\u00f3n podr\u00edan diferir de los valores obte<span class=\"_ _0\"></span>nidos en fecha anterior o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>posterior.  </span></span>Valor razonable de las obligaciones convertibles<span class=\"_ _1\"></span><span class=\"ff1\"> (Nota 13) </span>La <span class=\"_ _4\"></span>Direcci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>venido <span class=\"_ _4\"></span>contratando, <span class=\"_ _4\"> </span>para <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>adecuada <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>componente <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los diferentes <span class=\"_ _4\"> </span>in<span class=\"_ _1\"></span>strumentos <span class=\"_ _4\"></span>financieros, <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>diversos <span class=\"_ _3\"> </span>expertos <span class=\"_ _3\"> </span>independientes <span class=\"_ _3\"> </span>para <span class=\"_ _4\"></span>determinar <span class=\"_ _4\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _4\"></span>razonable <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>las obligaciones convertibles  La vida \u00fatil de los activos materiales e intangibles<span class=\"ff1\"> (Nota 4<span class=\"ls9\">, </span>6 <span class=\"lsc\">y </span>7) </span>La <span class=\"_ _9\"> </span>direcci\u00f3n <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _9\"> </span>determina <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>vidas <span class=\"_ _9\"> </span>\u00fa<span class=\"_ _1\"></span>tiles <span class=\"_ _9\"> </span>estimadas <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>correspondientes <span class=\"_ _9\"> </span>cargos <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>amortizaci\u00f3n <span class=\"_ _9\"> </span>del inmovilizado <span class=\"_ _b\"> </span>material <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>intangible <span class=\"_ _5\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>base  a <span class=\"_ _5\"> </span>los <span class=\"_ _b\"> </span>ciclos <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>ida <span class=\"_ _b\"> </span>proyectados <span class=\"_ _5\"> </span>de  los <span class=\"_ _5\"> </span>mismos  qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>podr\u00edan <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>erse<span class=\"_ _1\"></span> modificados co<span class=\"_ _0\"></span>mo c<span class=\"_ _0\"></span>onsecuencia, entr<span class=\"_ _0\"></span>e otro<span class=\"_ _0\"></span>s, <span class=\"ls5\">de</span> <span class=\"_ _7\"></span>modificaciones t\u00e9cni<span class=\"_ _0\"></span>cas, obsoles<span class=\"_ _0\"></span>cencia <span class=\"_ _6\"></span>o <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>evoluci\u00f3n de la demanda de los productos comercializados por el Grupo. Valor recuperable de los gastos de desarrollo<span class=\"ff1\"> (Nota<span class=\"lsc\">s </span>4 <span class=\"lse\">y </span>6) </span>El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>eval\u00faa <span class=\"_ _3\"> </span>peri\u00f3dicamente <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>gastos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>desarrollo <span class=\"_ _3\"> </span>activados <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>funci\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>cumplimiento <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>requisitos previstos en el marco normativo de informaci\u00f3n financiera. La <span class=\"_ _8\"></span>direcci\u00f3n <span class=\"_ _4\"></span>eva<span class=\"_ _0\"></span>l\u00faa <span class=\"_ _8\"></span>al <span class=\"_ _4\"></span>cierre <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>recupe<span class=\"_ _1\"></span>rabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _8\"></span>intangibles <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>oncepto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>desarrollo <span class=\"_ _8\"></span>de dise\u00f1o que se encuentran activados a cierre, para ello toma en consideraci\u00f3n la rentabilidad econ\u00f3mico<span class=\"_ _1\"></span>-fi<span class=\"_ _1\"></span>nanciera de cada <span class=\"_ _1\"></span>uno de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>proyectos <span class=\"_ _1\"></span>comparando <span class=\"_ _1\"></span>el estimado <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>real y <span class=\"_ _1\"></span>evaluando <span class=\"_ _1\"></span>as\u00ed <span class=\"_ _1\"></span>el cumplimiento <span class=\"_ _1\"></span>de lo<span class=\"_ _1\"></span> presupuestado para s<span class=\"_ _1\"></span>u activaci\u00f3n. <span class=\"_ _1\"></span>En el<span class=\"_ _1\"></span> punto, en <span class=\"_ _1\"></span>que alg<span class=\"_ _1\"></span>uno de <span class=\"_ _1\"></span>estos proyectos <span class=\"_ _1\"></span>no est\u00e9 c<span class=\"_ _1\"></span>ubriendo el c<span class=\"_ _1\"></span>oste activado <span class=\"_ _1\"></span>en funci\u00f3n d<span class=\"_ _1\"></span>el estimado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>rentabilidad <span class=\"_ _1\"></span>proyectada, <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Grupo <span class=\"_ _8\"></span>deteriora <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>activo, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ontabilizando el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gasto <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>p\u00e9rdidas y ganancias consolidada. Recuperabilidad de las bases imponibles negativas<span class=\"_ _1\"></span><span class=\"ff1\"> (Notas 4 y 17) </span>Alg<span class=\"_ _6\"></span>una<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ade<span class=\"_ _6\"></span>s del <span class=\"_ _6\"></span>Grupo han incurrido e<span class=\"_ _0\"></span>n p\u00e9rdidas <span class=\"_ _6\"></span>ope<span class=\"_ _1\"></span>rativas y<span class=\"_ _0\"></span> han ge<span class=\"_ _0\"></span>nerado bases <span class=\"_ _0\"></span>imponibles negativas significativas, <span class=\"_ _3\"> </span>tanto <span class=\"_ _9\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _3\"> </span>actual <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omo <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>los <span class=\"_ _3\"> </span>anteriores. <span class=\"_ _9\"> </span>La <span class=\"_ _3\"> </span>direcci\u00f3n <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>Grupo, <span class=\"_ _3\"> </span>desde<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>pe<span class=\"_ _1\"></span>rspectiva<span class=\"_ _0\"></span> prudente, c<span class=\"_ _1\"></span>onsidera la <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _1\"></span>disponible <span class=\"_ _1\"></span>a ca<span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>evaluar la <span class=\"_ _1\"></span>recuperabilidad d<span class=\"_ _1\"></span>e las <span class=\"_ _1\"></span>bases imponibles negativas en cada jurisdicci\u00f3n. Puesto <span class=\"_ _3\"> </span><span class=\"ls5\">que</span> <span class=\"_ _9\"> </span><span class=\"ls7\">las</span> <span class=\"_ _9\"> </span>sociedades <span class=\"_ _9\"> </span>del <span class=\"_ _3\"> </span>Grupo <span class=\"_ _9\"> </span>q<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _9\"> </span>h<span class=\"_ _6\"></span>an<span class=\"_ _7\"></span> <span class=\"_ _9\"> </span>g<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span> <span class=\"_ _9\"> </span>b<span class=\"_ _6\"></span>a<span class=\"_ _6\"></span>se<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _9\"> </span>i<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>on<span class=\"_ _7\"></span>ib<span class=\"_ _6\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _9\"> </span>n<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _9\"> </span>ti<span class=\"_ _1\"></span>enen <span class=\"_ _3\"> </span><span class=\"ls6\">un<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>historial <span class=\"_ _9\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>p\u00e9rdidas recientes, <span class=\"ls5\">el</span> <span class=\"_ _1\"></span>Grupo pro<span class=\"_ _1\"></span>cede a <span class=\"_ _1\"></span>reconocer <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>impuestos <span class=\"_ _4\"></span>diferido <span class=\"_ _8\"></span>surgido <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>\u00e9rdidas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>cr\u00e9ditos <span class=\"_ _4\"></span>fiscales <span class=\"_ _8\"></span>no utilizados s\u00f3<span class=\"_ _0\"></span>lo si <span class=\"_ _6\"></span>dispone de <span class=\"_ _6\"></span>una cantidad <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>ficiente <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>diferencias <span class=\"_ _6\"></span>te<span class=\"_ _1\"></span>mporarias <span class=\"_ _0\"></span>imponibles, <span class=\"_ _0\"></span>o bien <span class=\"_ _6\"></span>si existe <span class=\"_ _6\"></span>alguna otra evidencia convincente <span class=\"_ _0\"></span>de que <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span>spondr\u00e1 en <span class=\"_ _0\"></span>el futuro de <span class=\"_ _0\"></span>suficiente ganancia<span class=\"_ _0\"></span> fiscal <span class=\"_ _0\"></span>contra la <span class=\"_ _0\"></span>que cargar <span class=\"_ _0\"></span>dichas p\u00e9rdida<span class=\"_ _0\"></span>s o cr\u00e9ditos.  En <span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>ejercicio 2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Sociedad Domina<span class=\"_ _0\"></span>nte regi<span class=\"_ _0\"></span>str\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>bases <span class=\"_ _0\"></span>imponibles <span class=\"_ _0\"></span>negativas <span class=\"_ _6\"></span>de <span class=\"ls5\">1.</span>313 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de eur<span class=\"_ _0\"></span>os para refleja<span class=\"_ _1\"></span>r la c<span class=\"_ _1\"></span>ompensaci\u00f3n futura del <span class=\"_ _1\"></span>pasivo por <span class=\"_ _1\"></span>impuesto diferido re<span class=\"_ _1\"></span>conocido en <span class=\"_ _1\"></span>2024 por el<span class=\"_ _1\"></span> mismo i<span class=\"_ _1\"></span>mporte como consecuencia <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>diferencias <span class=\"_ _3\"> </span>temporarias <span class=\"_ _3\"> </span>surgidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>valoraci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>determinados <span class=\"_ _3\"> </span>instrumentos <span class=\"_ _3\"> </span>financieros<span class=\"_ _1\"></span> (Nota <span class=\"_ _0\"></span>17<span class=\"lsa\">).</span> Dicho <span class=\"_ _6\"></span>impuestos <span class=\"_ _0\"></span>diferidos <span class=\"_ _0\"></span>han s<span class=\"_ _0\"></span>ido a<span class=\"_ _0\"></span>ctualizados <span class=\"_ _0\"></span>durante e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ejercicio 20<span class=\"_ _0\"></span>25 <span class=\"_ _0\"></span>tal y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>como se<span class=\"_ _0\"></span> muestra<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> la <span class=\"_ _6\"></span>citada Nota 17. Valoraci\u00f3n y estimaci\u00f3n del valor recuperable de las existencias<span class=\"ff1\"> (Notas 4 <span class=\"lse\">y </span>9) </span>El <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>valora <span class=\"_ _4\"></span>sus <span class=\"_ _4\"></span>ex<span class=\"_ _1\"></span>istencias <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>base <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>las <span class=\"_ _3\"> </span>pol\u00edticas <span class=\"_ _4\"></span>contables <span class=\"_ _4\"></span>descritas <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>Not<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>4<span class=\"ls9\">.5</span> <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>requie<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>juicios <span class=\"_ _4\"></span>para determinar <span class=\"_ _4\"></span>tanto <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>es<span class=\"_ _1\"></span>timaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>costes <span class=\"_ _4\"> </span>impu<span class=\"_ _1\"></span>tados <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>productos <span class=\"_ _3\"> </span>acabados <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>evaluaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>su eventual deterioro en funci\u00f3n de su valor neto realizable.  Estimaci\u00f3n de las tasas de descuento impl\u00edcitas en los contratos de arrendamiento<span class=\"ff1\"> (Nota<span class=\"lsc\">s </span>4 <span class=\"lsc\">y </span>6) </span>Las tasas <span class=\"_ _0\"></span>de descuento<span class=\"_ _0\"></span> usadas para<span class=\"_ _0\"></span> determinar lo<span class=\"_ _0\"></span>s pasivos <span class=\"_ _0\"></span>financieros por<span class=\"_ _0\"></span> arrendamiento <span class=\"_ _6\"></span>so<span class=\"_ _1\"></span>n esti<span class=\"_ _0\"></span>madas mediante <span class=\"_ _0\"></span>el c\u00e1lculo de una tasa incremental espec\u00edfica para el p<span class=\"_ _1\"></span>lazo de endeudamiento y su volumen en el momento inicial<span class=\"_ _1\"></span> de su c\u00e1lculo.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-614": {
   "value": "3.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Aplicaci\u00f3n del resultado<span class=\"_ _1\"></span> </span>La <span class=\"_ _10\"> </span>p<span class=\"_ _1\"></span>ropuesta <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>aplicaci\u00f3n <span class=\"_ _10\"> </span>del <span class=\"_ _f\"> </span>resultado <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>eje<span class=\"_ _1\"></span>rcicio <span class=\"_ _10\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _f\"> </span>de <span class=\"_ _10\"> </span>la <span class=\"_ _f\"> </span>Sociedad <span class=\"_ _10\"> </span>dominante, <span class=\"_ _10\"> </span>formulada <span class=\"_ _10\"> </span>por <span class=\"_ _f\"> </span>los Administradores y que se espera sea aprobada por la Junta General de Accionistas, es la <span class=\"_ _0\"></span>siguiente:<span class=\"_ _1\"></span> (Miles de euros)<span class=\"_ _0\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Base de repar<span class=\"_ _0\"></span>to     Saldo de la cuen<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>a de p\u00e9rdida<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> y ganancias 1.70<span class=\"ls0\">2 </span>4.651 Aplicaci\u00f3n     A resultados<span class=\"_ _0\"></span> negativos de ejer<span class=\"_ _0\"></span>cicios anteriores 1.70<span class=\"ls0\">2 </span>4.651 El <span class=\"_ _8\"></span>resultado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>dominante <span class=\"_ _8\"></span>Nueva <span class=\"_ _8\"></span>Expresi\u00f3n <span class=\"_ _1\"></span>Texti<span class=\"_ _1\"></span>l, <span class=\"_ _8\"></span>S.A. <span class=\"_ _1\"></span>ser\u00e1n <span class=\"_ _8\"></span>aplicadas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>forma <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>lo <span class=\"_ _8\"></span>acuerde Junta <span class=\"_ _8\"></span>General <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Accionistas. <span class=\"_ _8\"></span>En <span class=\"_ _8\"></span>este <span class=\"_ _8\"></span>sentido, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>dominante <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>previsto <span class=\"_ _3\"> </span>someter <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>aprobaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la Junta <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>Accionistas <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>propuesta <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aplicar <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>beneficio <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>ejercicio <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>025 <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>partida <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>resultados <span class=\"_ _8\"></span>negativos <span class=\"_ _8\"></span>de ejercicios <span class=\"_ _1\"></span>anteriores. <span class=\"_ _8\"></span>Por <span class=\"_ _1\"></span>su <span class=\"_ _8\"></span>parte, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Junta <span class=\"_ _1\"></span>Gene<span class=\"_ _1\"></span>ral <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Ac<span class=\"_ _1\"></span>cionistas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>celebrada <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>25 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>junio <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>2025 acord\u00f3 <span class=\"_ _4\"></span>aplicar <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>beneficio <span class=\"_ _4\"></span>generado <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>4.651 <span class=\"_ _4\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>contra <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>partida <span class=\"_ _4\"></span>de resultados negativos de ejercicios anteriores. 11.<span class=\"ls9\">  <span class=\"ls0\">Patrimonio Neto <span class=\"ffb\">\u2013</span> Fondos Propios </span></span>11.1 Capital escriturado y prima de emisi\u00f3n Se adjunta a continuaci\u00f3n el detalle de capital y prima de emisi\u00f3n, as\u00ed como el n\u00ba de acciones emitidas en circulaci\u00f3n de la Sociedad Dominante al 31 de diciembre de 2025<span class=\"_ _1\"></span> y 2024: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>N\u00ba Acciones<span class=\"_ _0\"></span> Importe (miles \u20ac)<span class=\"ff2\"> </span>N\u00ba Acciones<span class=\"_ _0\"></span> Importe (miles \u20ac)<span class=\"ff1\"> </span>Capital 430.705.533 6.892 400.211.488 6.404 Prima de emisi\u00f3n<span class=\"_ _0\"></span> 70.778 57.379 A <span class=\"_ _1\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _8\"></span>el v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cciones <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>0,016 eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n <span class=\"_ _1\"></span>(0,016 <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n <span class=\"_ _1\"></span>a 31 de diciembre de 2024). Movimientos del ejercicio 2025 N\u00ba de acciones Capital Social<span class=\"_ _0\"></span> (miles \u20ac)<span class=\"ff2\"> </span>Prima de Emisi\u00f3<span class=\"_ _0\"></span>n (miles \u20ac)<span class=\"ff2\"> </span>Saldo Inicial 31<span class=\"_ _0\"></span>.12.2024<span class=\"ff1\"> </span>400.211.488<span class=\"ff1\"> </span>6.404<span class=\"ff1\"> </span>57.379<span class=\"ff1\"> </span>Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones \"<span class=\"ff7\">Programa A\u00f1o<span class=\"_ _0\"></span> 2019<span class=\"ff1\">\" </span></span>5.494.428 88<span class=\"ls0\"> </span>1.835 Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones \"<span class=\"ff7\">Programa <span class=\"_ _0\"></span>Junio 2023<span class=\"ff1\">\" </span></span>8.142.475 130<span class=\"ls0\"> </span>3.534 Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones \"<span class=\"ff7\">Programa Di<span class=\"_ _0\"></span>ciembre 2023<span class=\"ff1\">\" </span></span>857.142 14<span class=\"ls0\"> </span>286<span class=\"ls0\"> </span>Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones \"<span class=\"ff7\">Programa <span class=\"_ _0\"></span>Junio 2025<span class=\"ff1\">\" </span></span>16.000.000 256<span class=\"ls0\"> </span>7.744 Saldo Final 31.12.20<span class=\"_ _0\"></span>25<span class=\"ff1\"> </span>430.705.533 6.892 70.778 Conversi\u00f3n Obligaciones \"Programa A\u00f1o 2019\" Durante el <span class=\"_ _1\"></span>ejercicio 2025 <span class=\"_ _1\"></span>se han realizado <span class=\"_ _1\"></span>4 conversiones del <span class=\"_ _8\"></span><span class=\"ff5\">\u201c<span class=\"ff7\">Programa de<span class=\"_ _1\"></span> Obligaciones Nexti<span class=\"_ _1\"></span>l A\u00f1o 2019<span class=\"_ _1\"></span></span>\u201d <span class=\"_ _1\"></span>habiendo </span>resultado <span class=\"_ _1\"></span>un aumento <span class=\"_ _1\"></span>total de<span class=\"_ _1\"></span> 5.494.428 <span class=\"_ _1\"></span>acciones lo<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>ha sup<span class=\"_ _1\"></span>uesto un <span class=\"_ _1\"></span>incremento de <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>88 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros y una prima de emisi\u00f3n de 1.835 miles de euros conforme los siguientes movimientos: \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con <span class=\"_ _8\"></span>fecha <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>abril <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2025, <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>Banco <span class=\"_ _8\"></span>Santander, <span class=\"_ _1\"></span>S.A. <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>entidad <span class=\"_ _1\"></span>agente <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>emisi\u00f3n, <span class=\"_ _1\"></span>comunic\u00f3 <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la </span>Sociedad <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _9\"> </span>parte <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>tenedores <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>Obligaciones <span class=\"_ _9\"> </span>Convertibles <span class=\"_ _3\"> </span>2019 <span class=\"_ _3\"> </span>de <span class=\"_ _b\"> </span>2.069.583 Obligaciones <span class=\"_ _9\"> </span>Convertibles <span class=\"_ _9\"> </span>2019, <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>representa <span class=\"_ _9\"> </span>2.609.583 <span class=\"_ _9\"> </span>nuevas <span class=\"_ _9\"> </span>acciones <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>0,016 <span class=\"_ _9\"> </span>euros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender a <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>citadas Obligaciones <span class=\"_ _6\"></span>Convertibl<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>2019 por <span class=\"_ _6\"></span>un importe <span class=\"_ _0\"></span>nominal de <span class=\"ls5\">42</span> <span class=\"_ _6\"></span>miles de<span class=\"_ _0\"></span> euros, mediante <span class=\"_ _6\"></span>la emisi\u00f3n <span class=\"_ _0\"></span>de 2.609.583 <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evas <span class=\"_ _0\"></span>acciones de<span class=\"_ _0\"></span> 0,016 <span class=\"_ _6\"></span>euros de <span class=\"_ _0\"></span>valor nominal <span class=\"_ _6\"></span>cada una <span class=\"_ _0\"></span>de el<span class=\"_ _0\"></span>las y con <span class=\"_ _6\"></span>una prima <span class=\"_ _0\"></span>de emisi\u00f3n <span class=\"_ _6\"></span>de 0,3340 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros por <span class=\"_ _6\"></span>acci\u00f3n, siendo <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> ti<span class=\"_ _0\"></span>po de <span class=\"_ _6\"></span>emisi\u00f3n de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as Nuevas <span class=\"_ _6\"></span>Acciones de 0,35 euros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a <span class=\"_ _1\"></span>872 miles d<span class=\"_ _1\"></span>e euros.La ejecuci\u00f3n del referido <span class=\"_ _4\"></span>Aumento <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>Capital <span class=\"_ _8\"></span>fue <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>levada <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>p\u00fablico <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>virtu<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>escritura <span class=\"_ _4\"></span>otorgada <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>echa <span class=\"_ _3\"> </span>1 <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>abril <span class=\"_ _4\"></span>de 2025.<span class=\"ls0\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con fecha <span class=\"_ _1\"></span>20 de junio de <span class=\"_ _1\"></span>2025, el Banco Santander, S.A. como e<span class=\"_ _1\"></span>ntidad agente de la emisi\u00f3n, comunic\u00f3 a <span class=\"_ _1\"></span>la </span>Sociedad <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _9\"> </span>parte <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>tenedores <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>Obligaciones <span class=\"_ _9\"> </span>Convertibles <span class=\"_ _3\"> </span>2019 <span class=\"_ _3\"> </span>de <span class=\"_ _b\"> </span>1.142.889 Obligaciones <span class=\"_ _9\"> </span>Convertibles <span class=\"_ _9\"> </span>2019, <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>representa <span class=\"_ _9\"> </span>1<span class=\"_ _1\"></span>.142.889 <span class=\"_ _9\"> </span>nuevas <span class=\"_ _9\"> </span>acciones <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>0,016 <span class=\"_ _5\"> </span>euros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender a <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _6\"></span>citadas<span class=\"_ _1\"></span> O<span class=\"_ _0\"></span>bligaciones Con<span class=\"_ _0\"></span>vertibles 2019 <span class=\"_ _6\"></span>por un <span class=\"_ _0\"></span>importe nomi<span class=\"_ _0\"></span>nal de <span class=\"ls5\">18</span> miles <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e euros, mediante <span class=\"_ _6\"></span>la emisi\u00f3n <span class=\"_ _0\"></span>de 1.142.889 <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evas <span class=\"_ _0\"></span>acciones de<span class=\"_ _0\"></span> 0,016 <span class=\"_ _6\"></span>euros de <span class=\"_ _0\"></span>valor nominal <span class=\"_ _6\"></span>cada una <span class=\"_ _0\"></span>de el<span class=\"_ _0\"></span>las y con <span class=\"_ _6\"></span>una prima <span class=\"_ _0\"></span>de emisi\u00f3n <span class=\"_ _6\"></span>de 0,3340 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros por <span class=\"_ _6\"></span>acci\u00f3n, siendo <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> ti<span class=\"_ _0\"></span>po de <span class=\"_ _6\"></span>emisi\u00f3n de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as Nuevas <span class=\"_ _6\"></span>Acciones de 0,35 euros por a<span class=\"_ _0\"></span>cci\u00f3n. Por l<span class=\"_ _0\"></span>o tanto, la pr<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ma de e<span class=\"_ _0\"></span>misi\u00f3n total <span class=\"_ _0\"></span>asciende a <span class=\"_ _1\"></span>382 miles d<span class=\"_ _0\"></span>e euros. La ej<span class=\"_ _0\"></span>ecuci\u00f3n del referido <span class=\"_ _8\"></span>Aumento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Capital <span class=\"_ _8\"></span>fue <span class=\"_ _1\"></span>elevada <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>p\u00fablico <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>virtud <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>escritura <span class=\"_ _8\"></span>otorgada <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>fecha <span class=\"_ _4\"></span>23 <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e 2025.<span class=\"ls0\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con fec<span class=\"_ _1\"></span>ha 14 <span class=\"_ _1\"></span>de agosto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025, el <span class=\"_ _1\"></span>Banco Santander, <span class=\"_ _1\"></span>S.A. como e<span class=\"_ _1\"></span>ntidad agente d<span class=\"_ _1\"></span>e la e<span class=\"_ _1\"></span>misi\u00f3n, comunic\u00f3 a </span>la <span class=\"_ _4\"> </span>So<span class=\"_ _1\"></span>ciedad <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>conversi\u00f3n <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _4\"></span>parte <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>tenedores <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _4\"></span>Obligaciones <span class=\"_ _3\"> </span>Convertibles <span class=\"_ _4\"></span>2019 <span class=\"_ _3\"> </span>de <span class=\"_ _5\"> </span>285.713 Obligaciones <span class=\"_ _6\"></span>Convertibl<span class=\"_ _1\"></span>es <span class=\"_ _6\"></span>2019, lo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>re<span class=\"_ _1\"></span>presenta <span class=\"_ _0\"></span>285.713 <span class=\"_ _0\"></span>nuevas <span class=\"_ _6\"></span>acciones de <span class=\"_ _6\"></span>0,016 <span class=\"_ _6\"></span>euros de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _6\"></span>nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender a la co<span class=\"_ _1\"></span>nversi\u00f3n de las citadas <span class=\"_ _1\"></span>Obligaciones Convertibles 2019 por un importe <span class=\"_ _1\"></span>nominal de <span class=\"_ _8\"></span>5 miles de euros, <span class=\"_ _1\"></span>mediante la <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>285.713 <span class=\"_ _1\"></span>nuevas <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>de 0,016 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de v<span class=\"_ _1\"></span>alor nominal <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>de e<span class=\"_ _1\"></span>llas y con <span class=\"_ _6\"></span>una prima <span class=\"_ _0\"></span>de emisi\u00f3n <span class=\"_ _6\"></span>de 0,3340 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros por <span class=\"_ _6\"></span>acci\u00f3n, siendo <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> ti<span class=\"_ _0\"></span>po de <span class=\"_ _6\"></span>emisi\u00f3n de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as Nuevas <span class=\"_ _6\"></span>Acciones de 0,35 euros<span class=\"_ _1\"></span> por acci\u00f3n. <span class=\"_ _1\"></span>Por lo <span class=\"_ _1\"></span>tanto, la <span class=\"_ _1\"></span>prima de emisi\u00f3n<span class=\"_ _1\"></span> total asciende <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>95 miles<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>euros. La <span class=\"_ _1\"></span>ejecuci\u00f3n del referido Aumento de Capital fue elevada a p\u00fablico en virtud d<span class=\"_ _0\"></span>e escritura otorgada con fecha <span class=\"_ _1\"></span>25 de agosto d<span class=\"ls6\">e </span>2025.<span class=\"ls0\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con fecha 18 <span class=\"_ _0\"></span>de diciembre de 2025, <span class=\"_ _0\"></span>el Banco Santander, S.<span class=\"_ _0\"></span>A. como entidad age<span class=\"_ _0\"></span>nte de la <span class=\"_ _0\"></span>emisi\u00f3n, comunic\u00f3<span class=\"_ _0\"></span> </span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad la <span class=\"_ _1\"></span>conversi\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>tenedores <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Obligaciones Converti<span class=\"_ _1\"></span>bles 2019 <span class=\"_ _1\"></span>de <span class=\"_ _4\"></span>1.456.243<span class=\"_ _0\"></span> Obligaciones <span class=\"_ _9\"> </span>Convertibles <span class=\"_ _9\"> </span>2019, <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>representa <span class=\"_ _9\"> </span>1<span class=\"_ _1\"></span>.456.243 <span class=\"_ _9\"> </span>nuevas <span class=\"_ _9\"> </span>acciones <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>0,016 <span class=\"_ _5\"> </span>euros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender a <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _6\"></span>citadas<span class=\"_ _1\"></span> O<span class=\"_ _0\"></span>bligaciones Con<span class=\"_ _0\"></span>vertibles 2019 <span class=\"_ _6\"></span>por un <span class=\"_ _0\"></span>importe nomi<span class=\"_ _0\"></span>nal de <span class=\"ls5\">23</span> miles <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e euros, mediante <span class=\"_ _6\"></span>la emisi\u00f3n <span class=\"_ _0\"></span>de 1.456.243 <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evas <span class=\"_ _0\"></span>acciones de<span class=\"_ _0\"></span> 0,016 <span class=\"_ _6\"></span>euros de <span class=\"_ _0\"></span>valor nominal <span class=\"_ _6\"></span>cada una <span class=\"_ _0\"></span>de el<span class=\"_ _0\"></span>las y con <span class=\"_ _6\"></span>una prima <span class=\"_ _0\"></span>de emisi\u00f3n <span class=\"_ _6\"></span>de 0,3340 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros por <span class=\"_ _6\"></span>acci\u00f3n, siendo <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> ti<span class=\"_ _0\"></span>po de <span class=\"_ _6\"></span>emisi\u00f3n de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as Nuevas <span class=\"_ _6\"></span>Acciones de 0,35 euros por a<span class=\"_ _0\"></span>cci\u00f3n. Por l<span class=\"_ _0\"></span>o tanto, la pr<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ma de e<span class=\"_ _0\"></span>misi\u00f3n total <span class=\"_ _0\"></span>asciende a <span class=\"_ _1\"></span>486 miles d<span class=\"_ _0\"></span>e euros. La ej<span class=\"_ _0\"></span>ecuci\u00f3n del referido Aumento de Capital fue elevada a p\u00fablico en virtud de escritura otorgada con fecha <span class=\"_ _1\"></span>29 de<span class=\"_ _1\"></span> diciembre de 2025. Conversi\u00f3n Obligaciones \"Programa Junio <span class=\"ls6\">20<span class=\"_ _1\"></span><span class=\"ls5\">23</span></span>\" Durante el <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicio 2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>se han realizado <span class=\"_ _0\"></span>2 convers<span class=\"_ _0\"></span>iones del <span class=\"ff5\">\u201c<span class=\"ff7\">Programa <span class=\"_ _6\"></span>de Obligaciones <span class=\"_ _6\"></span>Nextil<span class=\"_ _1\"></span> Junio <span class=\"_ _0\"></span>2023<span class=\"ff5\">\u201d habiendo<span class=\"_ _0\"></span> </span></span></span>resultado un aumento total d<span class=\"_ _0\"></span>e 8.142.475 acciones lo que ha <span class=\"_ _0\"></span>supuesto un incremento de <span class=\"_ _0\"></span>capital de <span class=\"ls5\">130</span> miles de euros<span class=\"_ _0\"></span> y una prima de emisi\u00f3n de 3.534 miles de euros conforme los siguientes movimientos: \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>6 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>noviembre <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>2025, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>Renta <span class=\"_ _4\"></span>4 <span class=\"_ _4\"></span>Banco, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>agente <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>emisi\u00f3n, </span>comunic\u00f3 <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>la con<span class=\"_ _0\"></span>versi\u00f3n <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>parte d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _6\"></span>tenedores d<span class=\"_ _0\"></span>e l<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>Obligaciones Co<span class=\"_ _0\"></span>nvertibles<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Junio <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>023  de <span class=\"_ _0\"></span>200 <span class=\"ls0\">Ob<span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>igaciones Con<span class=\"_ _0\"></span>vertibles Junio <span class=\"_ _0\"></span>2023, lo <span class=\"_ _6\"></span>que representa 49<span class=\"_ _0\"></span>9.908 nuevas <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cciones <span class=\"_ _0\"></span>de 0,016 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros d<span class=\"_ _0\"></span>e </span>valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>citadas <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _4\"></span>Convertibles <span class=\"_ _4\"></span>Junio <span class=\"_ _4\"></span>2023 <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>nominal <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span><span class=\"ls6\">8 </span>miles de euros, m<span class=\"_ _1\"></span>ediante la emisi\u00f3n de <span class=\"_ _1\"></span>499.908 nuevas <span class=\"_ _1\"></span>acciones de 0,016 euros <span class=\"_ _1\"></span>de valor nominal cada una de <span class=\"_ _4\"></span>ellas <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>prima <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>0,434 <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>acci\u00f3n, <span class=\"_ _8\"></span>siendo <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>Nuevas<span class=\"_ _0\"></span> Acciones de 0,4<span class=\"_ _1\"></span>5 euros por acci\u00f3n. Por lo <span class=\"_ _1\"></span>tanto, la prima de emisi\u00f3n total <span class=\"_ _1\"></span>asciende a <span class=\"_ _1\"></span>2<span class=\"ls5\">17</span> miles de <span class=\"_ _1\"></span>euros. La ejecuci\u00f3n del referido Aument<span class=\"_ _0\"></span>o de Capital fue elevada a p\u00fablico en <span class=\"_ _0\"></span>virtud de escritura otorgada con fecha <span class=\"_ _1\"></span>24 de <span class=\"ls0\">noviembre de 2025. </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>29 <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2025<span class=\"ls9\">, <span class=\"_ _4\"></span></span>la <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>Renta <span class=\"_ _8\"></span>4 <span class=\"_ _4\"></span>Banco, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>age<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>misi\u00f3n, </span>comunic\u00f3 <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>la con<span class=\"_ _0\"></span>versi\u00f3n <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>parte d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _6\"></span>tenedores d<span class=\"_ _0\"></span>e l<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>Obligaciones Co<span class=\"_ _0\"></span>nvertibles<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Junio <span class=\"_ _6\"></span>20<span class=\"_ _1\"></span>23  de <span class=\"_ _6\"></span><span class=\"ls0\">3.040 O<span class=\"_ _0\"></span>bligaciones <span class=\"_ _6\"></span>Convertibles Junio <span class=\"_ _6\"></span>2023, <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>que re<span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>7.642.567 <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evas <span class=\"_ _6\"></span>acciones <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>0,016 <span class=\"_ _0\"></span>euros </span>de valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>conversi\u00f3n d<span class=\"_ _1\"></span>e las <span class=\"_ _1\"></span>citadas <span class=\"_ _1\"></span>Obligaciones Convertibles <span class=\"_ _8\"></span>Junio <span class=\"_ _1\"></span>2023 por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>nominal de <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>22 miles <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>euros, <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>7.642.567 <span class=\"_ _8\"></span>nuevas <span class=\"_ _8\"></span>ac<span class=\"_ _1\"></span>ciones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>,016 <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>nomina<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>cada una de ellas y c<span class=\"_ _1\"></span>on una prima de <span class=\"_ _1\"></span>emisi\u00f3n de 0,<span class=\"_ _1\"></span>434 euros por acci\u00f3n, s<span class=\"_ _1\"></span>iendo el tipo de emisi\u00f3n de las <span class=\"_ _1\"></span>Nuevas Acciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,45<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>uros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n. <span class=\"_ _8\"></span>Por lo <span class=\"_ _8\"></span>tanto, l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>prima <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>3.3<span class=\"ls5\">17 </span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros. La ejecuci\u00f3n del referido Aumento de<span class=\"_ _0\"></span> Capital fue elevada a p\u00fablico en v<span class=\"_ _0\"></span>irtud de escritura otorgada con fecha<span class=\"_ _6\"></span> 13 de enero de 2026. Conversi\u00f3n Obligaciones \"Programa Diciembre 2023\u201d <span class=\"ff2\"> </span>Durante <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>rea<span class=\"_ _1\"></span>lizado <span class=\"_ _0\"></span>1 <span class=\"_ _6\"></span>conversi\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span><span class=\"ff5\">\u201c<span class=\"ff7\">Programa <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Obligaciones <span class=\"_ _0\"></span>Nextil <span class=\"_ _6\"></span>Diciembre <span class=\"_ _6\"></span>2023<span class=\"_ _1\"></span><span class=\"ff5\">\u201d <span class=\"_ _6\"></span>habiendo </span></span></span>resultado <span class=\"_ _1\"></span>un aumento <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>857.142 <span class=\"_ _1\"></span>acciones l<span class=\"_ _1\"></span>o que <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>supuesto un<span class=\"_ _1\"></span> incremento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>capital de <span class=\"_ _8\"></span><span class=\"ls5\">14</span> m<span class=\"_ _1\"></span>iles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>y una prima de emisi\u00f3n de 1.835 miles de euros conforme los <span class=\"_ _0\"></span>siguientes movimientos:<span class=\"_ _1\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con fecha <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>7 de <span class=\"_ _6\"></span>junio de 2025, <span class=\"_ _6\"></span>la entidad Renta <span class=\"_ _6\"></span>4 Banco, S.<span class=\"_ _6\"></span>A. como entidad agent<span class=\"_ _0\"></span>e de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>emisi\u00f3n, comunic\u00f3<span class=\"_ _0\"></span> </span>a <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conversi\u00f3n <span class=\"_ _1\"></span>por parte <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>os te<span class=\"_ _1\"></span>nedores de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Obligaciones Convertibles<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Diciembre <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>de 857.142 <span class=\"_ _4\"></span>Obligaciones <span class=\"_ _8\"></span>Convertibles <span class=\"_ _4\"></span>Diciembre <span class=\"_ _4\"></span>2023, <span class=\"_ _8\"></span>lo <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>representa <span class=\"_ _4\"></span>857.142 <span class=\"_ _4\"></span>nuevas <span class=\"_ _8\"></span>acciones <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>0,016 euros de valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de<span class=\"_ _27\"> </span> atender a <span class=\"_ _1\"></span>la conversi\u00f3n de <span class=\"_ _1\"></span>las citadas Obligaciones <span class=\"_ _1\"></span>Convertibles <span class=\"_ _1\"></span>Diciembre <span class=\"_ _1\"></span>2023 por <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>nominal de<span class=\"_ _27\"> </span> 14<span class=\"ls0\"> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uros, <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>857.142 <span class=\"_ _1\"></span>nuevas <span class=\"_ _1\"></span>acciones <span class=\"_ _8\"></span>de 0<span class=\"_ _1\"></span>,016 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _8\"></span>nominal c<span class=\"_ _1\"></span>ada<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>una de <span class=\"_ _0\"></span>ellas <span class=\"_ _0\"></span>y con un<span class=\"_ _0\"></span>a prima <span class=\"_ _6\"></span>de emisi\u00f3n de <span class=\"_ _6\"></span>0,3<span class=\"_ _1\"></span>340 euro<span class=\"_ _0\"></span>s por <span class=\"_ _0\"></span>acci\u00f3n, siendo <span class=\"_ _0\"></span>el tipo <span class=\"_ _6\"></span>de emisi\u00f3n de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span>s Nu<span class=\"_ _0\"></span>evas<span class=\"_ _27\"> </span> Acciones de 0,35 <span class=\"_ _1\"></span>euros por acci\u00f3n. Por lo tanto, la p<span class=\"_ _1\"></span>rima de emisi\u00f3n total asciende a <span class=\"_ _8\"></span>286 miles de <span class=\"_ _1\"></span>euros. La<span class=\"_ _27\"> </span> ejecuci\u00f3n del referido Aument<span class=\"_ _0\"></span>o de Capital fue elevada a p\u00fablico en <span class=\"_ _0\"></span>virtud de escritura otorgada con fecha <span class=\"_ _1\"></span><span class=\"ls6\">23<span class=\"_ _27\"> </span></span><span class=\"ls6\"> </span>de junio de 2025.<span class=\"_ _27\"> </span> Conversi\u00f3n Obligaciones \"Programa Junio 2025<span class=\"ffb lsc\">\u201d </span> Durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>ha <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alizado <span class=\"_ _4\"></span>1 <span class=\"_ _8\"></span>conversi\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span><span class=\"ff5\">\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Programa <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>Obligaciones <span class=\"_ _8\"></span>Nextil <span class=\"_ _8\"></span><span class=\"ffc\">Junio <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>025\u201d <span class=\"_ _8\"></span><span class=\"ff1\">habiendo<span class=\"_ _27\"> </span></span></span></span></span><span class=\"ff5\"><span class=\"ff7\"><span class=\"ffc\"><span class=\"ff1\"> </span></span></span></span>resultado <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>aumento <span class=\"_ _6\"></span>to<span class=\"_ _1\"></span>tal <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>6.000.000 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>puesto <span class=\"_ _6\"></span>un incremento <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>capital <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e 256 <span class=\"_ _6\"></span>miles<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de euro<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span> y una prima de emisi\u00f3n de 7.744 miles de euros conforme los siguientes movimientos:<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con fecha 12<span class=\"_ _0\"></span> de n<span class=\"_ _0\"></span>oviembre de 2025, <span class=\"_ _6\"></span>la Sociedad remiti\u00f3 <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> lo<span class=\"_ _0\"></span>s tenedores de<span class=\"_ _0\"></span> las <span class=\"_ _0\"></span>obligaciones una <span class=\"_ _0\"></span>notificaci\u00f3n<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>por medio d<span class=\"_ _0\"></span>e la cual <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> confor<span class=\"_ _0\"></span>midad con <span class=\"_ _0\"></span>los t\u00e9rminos y <span class=\"_ _6\"></span>condiciones de la <span class=\"_ _0\"></span>emisi\u00f3n, se e<span class=\"_ _0\"></span>xig\u00eda la conversi<span class=\"_ _0\"></span>\u00f3n de<span class=\"_ _27\"> </span> la <span class=\"_ _0\"></span>totalidad <span class=\"_ _6\"></span>de la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>8<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>Obligaciones <span class=\"_ _6\"></span>Convertibles <span class=\"_ _6\"></span>Junio 2<span class=\"_ _0\"></span>025 <span class=\"_ _6\"></span>exi<span class=\"_ _1\"></span>stentes, <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>o que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>teniendo <span class=\"_ _6\"></span>en c<span class=\"_ _0\"></span>uenta <span class=\"_ _0\"></span>los <span class=\"_ _6\"></span>t\u00e9rminos<span class=\"_ _27\"> </span> y condiciones de la emisi\u00f3n, representa 16.000.000 nuevas accione de 0,01<span class=\"_ _0\"></span>6 de nominal cada una de ellas<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de<span class=\"_ _27\"> </span> proceder a la c<span class=\"_ _0\"></span>onversi\u00f3n de las <span class=\"_ _0\"></span>citadas Obligaciones Conver<span class=\"_ _6\"></span>ti<span class=\"_ _1\"></span>bles Junio 2025 por un i<span class=\"_ _0\"></span>mporte nominal de 256<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> miles <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>uros, <span class=\"_ _1\"></span>mediante <span class=\"_ _8\"></span>la emi<span class=\"_ _1\"></span>si\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>16.000.000 <span class=\"_ _8\"></span>nuevas ac<span class=\"_ _1\"></span>ciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,0<span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _8\"></span>nominal <span class=\"_ _1\"></span>cada<span class=\"_ _27\"> </span> una de ellas y <span class=\"_ _0\"></span>con una prima de emisi\u00f3n d<span class=\"_ _0\"></span>e 0,484  euros por acci\u00f3n, siendo<span class=\"_ _0\"></span> el tipo de emisi\u00f3n de <span class=\"_ _0\"></span>las Nuevas<span class=\"_ _27\"> </span> Acciones de 0,5 euros por a<span class=\"_ _0\"></span>cci\u00f3n. Por lo tanto,<span class=\"_ _0\"></span> la prima de emisi\u00f3n total a<span class=\"_ _0\"></span>sciende a <span class=\"_ _1\"></span>7.744 miles de euros. <span class=\"ls6\">La<span class=\"_ _27\"> </span></span><span class=\"ls6\"> </span>ejecuci\u00f3n del referido Aument<span class=\"_ _0\"></span>o de Capital fue elevada a p\u00fablico en <span class=\"_ _0\"></span>virtud de escritura otorgada con fecha <span class=\"_ _1\"></span>1<span class=\"ls6\">3<span class=\"_ _27\"> </span></span><span class=\"ls6\"> </span>de <span class=\"ls0\">noviembre de 2025.<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>Movimientos del ejercicio 2024<span class=\"_ _27\"> </span> N\u00ba de<span class=\"_ _27\"> </span> acciones<span class=\"_ _27\"> </span> Capital Social<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> (miles \u20ac)<span class=\"_ _27\"> </span><span class=\"ff2\"> </span>Prima de Emisi\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _27\"> </span> (miles \u20ac)<span class=\"_ _27\"> </span><span class=\"ff2\"> </span>Saldo Inicial 31<span class=\"_ _0\"></span>.12.2023<span class=\"_ _27\"> </span><span class=\"ff1\"> </span>344.474.330<span class=\"_ _27\"> </span><span class=\"ff1\"> </span>5.512<span class=\"_ _27\"> </span><span class=\"ff1\"> </span>36.188<span class=\"_ _27\"> </span><span class=\"ff1\"> </span>Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones (febr<span class=\"_ _0\"></span>ero 2024)<span class=\"_ _27\"> </span> 1.067.324<span class=\"_ _27\"> </span> 17<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>357<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones (junio 20<span class=\"_ _0\"></span>24)<span class=\"_ _27\"> </span> 3.184.733<span class=\"_ _27\"> </span> 51<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>1.064<span class=\"_ _27\"> </span> Ampliaci\u00f3n de capi<span class=\"_ _0\"></span>tal dinerar<span class=\"_ _0\"></span>ia<span class=\"_ _27\"> </span> 19.999.999<span class=\"_ _27\"> </span> 320<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>7.680<span class=\"_ _27\"> </span> Ampliaci\u00f3n de capi<span class=\"_ _0\"></span>tal por compe<span class=\"_ _0\"></span>nsaci\u00f3n de cr\u00e9dito<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> 31.485.102<span class=\"_ _27\"> </span> 50<span class=\"ls0\">4<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>12.090<span class=\"_ _27\"> </span> Saldo Final 31.12.20<span class=\"_ _0\"></span>24<span class=\"_ _27\"> </span><span class=\"ff1\"> </span>400.211.488<span class=\"_ _27\"> </span><span class=\"ff1\"> </span>6.404<span class=\"_ _27\"> </span><span class=\"ff1\"> </span>57.3<span class=\"ls3\">79<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>(i) <span class=\"_ _1e\"> </span>Conversi\u00f3n de Obligaciones convertibles<span class=\"_ _27\"> </span> Con <span class=\"_ _3\"> </span>fecha <span class=\"_ _3\"> </span>13 <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>febrero <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _4\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Banco <span class=\"_ _3\"> </span>Santander, <span class=\"_ _4\"></span>S.A., <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omo <span class=\"_ _3\"> </span>entidad <span class=\"_ _3\"> </span>agente <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>emisi\u00f3n, <span class=\"_ _3\"> </span>comunic\u00f3 <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>la<span class=\"_ _27\"> </span> Sociedad la <span class=\"_ _1\"></span>conversi\u00f3n por p<span class=\"_ _1\"></span>arte de <span class=\"_ _1\"></span>los tenedores <span class=\"_ _1\"></span>de las Obli<span class=\"_ _1\"></span>gaciones Convertibles 201<span class=\"_ _1\"></span>9 de 1<span class=\"_ _1\"></span>.067.324 Obligaciones<span class=\"_ _27\"> </span> Convertibles 2019<span class=\"_ _27\"> </span> En <span class=\"_ _1\"></span>consecuencia, se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>procedido a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>del correspondiente <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>de capital <span class=\"_ _1\"></span>social c<span class=\"_ _1\"></span>on el <span class=\"_ _1\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>atender<span class=\"_ _27\"> </span> a <span class=\"_ _9\"> </span>la <span class=\"_ _3\"> </span>conversi\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _3\"> </span>1.067.324 <span class=\"_ _9\"> </span>Obligaciones <span class=\"_ _3\"> </span>Convertibles <span class=\"_ _9\"> </span>2019 <span class=\"_ _9\"> </span>por <span class=\"_ _3\"> </span>un <span class=\"_ _9\"> </span>importe <span class=\"_ _3\"> </span>nominal <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>1<span class=\"_ _1\"></span>7 <span class=\"_ _3\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>uros,<span class=\"_ _27\"> </span> mediante <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de 1.067.324 <span class=\"_ _0\"></span>nuevas <span class=\"_ _0\"></span>acciones <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>0,016 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>nominal <span class=\"_ _6\"></span>cada una <span class=\"_ _6\"></span>de e<span class=\"_ _0\"></span>llas <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>rima<span class=\"_ _27\"> </span> de <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>,3340 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Nuevas <span class=\"_ _8\"></span>Acciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,35 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n.<span class=\"_ _27\"> </span> Por lo tanto, la prima de emisi\u00f3n total asciende a 357 miles de euros.<span class=\"_ _27\"> </span> La <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>refe<span class=\"_ _1\"></span>rido <span class=\"_ _1\"></span>Aumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Capital <span class=\"_ _8\"></span>fue <span class=\"_ _1\"></span>elevada <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>p\u00fablico <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>virtu<span class=\"_ _1\"></span>d <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>escritura <span class=\"_ _8\"></span>otorgada <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>fecha <span class=\"_ _1\"></span>26 <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span> febrero <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>inscrita <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>Registro <span class=\"_ _4\"></span>Mercantil <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Madrid, <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>tomo <span class=\"_ _4\"></span>40257, <span class=\"_ _4\"></span>folio <span class=\"_ _4\"></span>147, <span class=\"_ _4\"></span>inscripci\u00f3n <span class=\"_ _4\"></span>68, <span class=\"_ _4\"></span>hoja <span class=\"_ _4\"></span>M<span class=\"_ _27\"> </span> 660800.<span class=\"_ _27\"> </span> Durante <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>me<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>junio <span class=\"_ _9\"> </span>de <span class=\"_ _4\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>Banco <span class=\"_ _3\"> </span>Sa<span class=\"_ _1\"></span>ntander, <span class=\"_ _3\"> </span>S.A., <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>entidad <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>gente <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>emisi\u00f3n, <span class=\"_ _9\"> </span>comunic\u00f3 <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>la<span class=\"_ _27\"> </span> Sociedad la <span class=\"_ _1\"></span>conversi\u00f3n por p<span class=\"_ _1\"></span>arte de <span class=\"_ _1\"></span>los tenedores <span class=\"_ _1\"></span>de las Obli<span class=\"_ _1\"></span>gaciones Convertibles 201<span class=\"_ _1\"></span>9 de 3<span class=\"_ _1\"></span>.184.733 Obligaciones<span class=\"_ _27\"> </span> Convertibles 2019.<span class=\"_ _27\"> </span> En <span class=\"_ _1\"></span>consecuencia, se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>procedido a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>del correspondiente <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>de capital <span class=\"_ _1\"></span>social c<span class=\"_ _1\"></span>on el <span class=\"_ _1\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>atender<span class=\"_ _27\"> </span> a la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>.184.733 <span class=\"_ _0\"></span>Obligaciones Convertibles <span class=\"_ _6\"></span>201<span class=\"_ _1\"></span>9, medi<span class=\"_ _0\"></span>ante la <span class=\"_ _6\"></span>em<span class=\"_ _1\"></span>isi\u00f3n de <span class=\"_ _6\"></span>3.184.733 acciones <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>uevas,<span class=\"_ _27\"> </span>representadas mediante <span class=\"_ _1\"></span>anotaciones en c<span class=\"_ _1\"></span>uenta, de <span class=\"_ _1\"></span>0,016 euros de v<span class=\"_ _1\"></span>alor nominal <span class=\"_ _1\"></span>cada una de <span class=\"_ _1\"></span>ellas, co<span class=\"_ _1\"></span>rrespondiente<span class=\"_ _27\"> </span> al aumento <span class=\"_ _6\"></span>de capital <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la So<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iedad por <span class=\"_ _6\"></span>importe nominal <span class=\"_ _6\"></span>de 51 <span class=\"_ _6\"></span>mil<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>de euro<span class=\"_ _0\"></span>s. Las <span class=\"_ _6\"></span>acciones nuevas <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e e<span class=\"_ _0\"></span>mitieron con<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> una <span class=\"_ _8\"></span>prima<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>0,3340 <span class=\"_ _4\"></span>euros <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>acci\u00f3n, <span class=\"_ _8\"></span>siendo <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>emi<span class=\"_ _0\"></span>si\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>dichas <span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>ciones <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>,35 <span class=\"_ _8\"></span>euros <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>or<span class=\"_ _27\"> </span> acci\u00f3n. Por tanto, la prima de emisi\u00f3n total ascendi\u00f3 a 1.064<span class=\"_ _0\"></span> miles de euros.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> La ejecuci\u00f3n <span class=\"_ _1\"></span>del referido Aumento <span class=\"_ _1\"></span>de Capital fue e<span class=\"_ _1\"></span>levada a p\u00fablico en v<span class=\"_ _1\"></span>irtud de escritura p<span class=\"_ _1\"></span>\u00fablica otorgada c<span class=\"_ _1\"></span>on fecha<span class=\"_ _27\"> </span> 25 de junio de 2024, la cual ha quedado inscrita en el Registro Mercantil de Madrid con f<span class=\"_ _0\"></span>echa 12 de julio de 2024. <span class=\"_ _8\"></span> En consecuencia, la Sociedad ha procedido a<span class=\"_ _0\"></span> ampliar capital y prima de emisi\u00f3n por importes de 68 miles d<span class=\"_ _0\"></span>e euros y<span class=\"_ _27\"> </span> 1.421 <span class=\"_ _3\"> </span>euros, <span class=\"_ _9\"> </span>respectivamente <span class=\"_ _4\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>traspasado <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>correspondiente <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>dicha <span class=\"_ _3\"> </span>ampliac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _3\"> </span>correspondiente <span class=\"_ _3\"> </span>al<span class=\"_ _27\"> </span> instrumento de patrimonio impl\u00ed<span class=\"_ _1\"></span><span class=\"ff5\">cito en las <span class=\"_ _1\"></span>obligaciones que figuraba registrado <span class=\"_ _1\"></span>en el ep\u00edgrafe \u201cOtros instrumentos de<span class=\"_ _27\"> </span></span><span class=\"ff5\"> </span>patrimonio\u201d <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>importe <span class=\"_ _4\"></span>536 <span class=\"_ _4\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>euros. <span class=\"_ _4\"></span>Adicionalmente, <span class=\"_ _4\"></span>se <span class=\"_ _3\"> </span>ha <span class=\"_ _4\"></span>procedido <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>reducir <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>deuda <span class=\"_ _4\"></span>registrada <span class=\"_ _4\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span> ep\u00edgrafe \u201cObligaciones y otros valores negociables\u201d del p<span class=\"ff1\">asivo del balance adjunto.<span class=\"_ _27\"> </span></span><span class=\"ff1\"><span class=\"fc0\"> </span></span>(ii) <span class=\"_ _1f\"> </span>Ampliaci\u00f3n de capital dineraria<span class=\"_ _27\"> </span> Con <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>12 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>noviembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Junta <span class=\"_ _1\"></span>General <span class=\"_ _1\"></span>Extraordinaria aprob\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social <span class=\"_ _1\"></span>mediante<span class=\"_ _27\"> </span> aportaciones <span class=\"_ _4\"></span>dinerarias <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>reconocimiento <span class=\"_ _8\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>derecho <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>suscripci\u00f3n <span class=\"_ _4\"></span>preferente, <span class=\"_ _4\"></span>aprobaci\u00f3n <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>fue <span class=\"_ _4\"></span>llevada <span class=\"_ _4\"></span>a<span class=\"_ _27\"> </span> cabo por el Consejo de Administraci\u00f3n de la Sociedad, en su reuni\u00f3n celebrada ese mismo d\u00eda.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> En <span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>sentido, <span class=\"_ _3\"> </span>con <span class=\"_ _4\"> </span>fecha <span class=\"_ _3\"> </span>4 <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>2024 <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>ampliaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>capital <span class=\"_ _4\"></span>ha <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>uedado <span class=\"_ _4\"></span>completada <span class=\"_ _5\"> </span>mediante <span class=\"_ _4\"></span>la<span class=\"_ _27\"> </span> emisi\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>puesta <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>circulaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>19.999.999 <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>nuevas <span class=\"_ _4\"></span>or<span class=\"_ _0\"></span>dinarias <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>Sociedad, <span class=\"_ _8\"></span>representadas <span class=\"_ _8\"></span>mediante<span class=\"_ _27\"> </span> anotaciones en cuenta, de <span class=\"_ _1\"></span>0,016 euros de valor nominal cada <span class=\"_ _1\"></span>una de ellas, correspondiente al aumento de <span class=\"_ _1\"></span>capital de<span class=\"_ _27\"> </span> la Sociedad por importe nominal de 320 miles de euros.  Las a<span class=\"_ _1\"></span>cciones nuevas <span class=\"_ _1\"></span>se e<span class=\"_ _1\"></span>mitieron con <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>prima <span class=\"_ _1\"></span>de emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,384 euros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n, <span class=\"_ _1\"></span>siendo e<span class=\"_ _1\"></span>l tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>emisi\u00f3n de<span class=\"_ _27\"> </span> dichas acciones de 0,35 euros por acci\u00f3n. Por tanto, la prima<span class=\"_ _0\"></span> de emisi\u00f3n total asciende a 7.680 miles de euros.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> Cabe mencionar <span class=\"_ _0\"></span><span class=\"ls13\">, <span class=\"ls0\">que en <span class=\"_ _0\"></span>el periodo <span class=\"_ _0\"></span>de suscripci\u00f3n<span class=\"_ _0\"></span> preferente y<span class=\"_ _0\"></span> el <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>eriodo de <span class=\"_ _0\"></span>asignaci\u00f3n a<span class=\"_ _0\"></span>dicional (primera <span class=\"_ _0\"></span>y segund<span class=\"_ _0\"></span>a<span class=\"_ _27\"> </span></span></span><span class=\"ls13\"><span class=\"ls0\"> </span></span>vuelta), <span class=\"_ _0\"></span>se han <span class=\"_ _6\"></span>recibido \u00f3rdene<span class=\"_ _0\"></span>s de <span class=\"_ _6\"></span>suscripci\u00f3n por <span class=\"_ _6\"></span>la totalida<span class=\"_ _0\"></span>d de<span class=\"_ _0\"></span> las <span class=\"_ _6\"></span>19.999.999 acciones nuevas. <span class=\"_ _6\"></span>Durante el <span class=\"_ _6\"></span>Periodo<span class=\"_ _27\"> </span> de <span class=\"_ _10\"> </span>Suscripci\u00f3n <span class=\"_ _10\"> </span>Preferente <span class=\"_ _13\"> </span>(primera <span class=\"_ _10\"> </span>vuelta) <span class=\"_ _13\"> </span>se <span class=\"_ _10\"> </span>han <span class=\"_ _10\"> </span>suscrito <span class=\"_ _13\"> </span>1<span class=\"_ _1\"></span>2.134.485 <span class=\"_ _f\"> </span>acciones <span class=\"_ _10\"> </span>nuevas, <span class=\"_ _13\"> </span>representativas <span class=\"_ _10\"> </span>de<span class=\"_ _27\"> </span> aproximadamente el 6<span class=\"_ _0\"></span>0,7% del i<span class=\"_ _0\"></span>mporte m\u00e1ximo de<span class=\"_ _0\"></span> la Ampliaci\u00f3n <span class=\"_ _0\"></span>de Capital. <span class=\"_ _0\"></span>Durante Periodo d<span class=\"_ _0\"></span>e Asignaci\u00f3n A<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>icional<span class=\"_ _27\"> </span> (segunda vuelta) se han recibido solicitudes de suscripci<span class=\"_ _1\"></span>\u00f3n superiores al n\u00famero de Acciones Sobrantes m\u00e1ximas de<span class=\"_ _27\"> </span> la emisi\u00f3n.  En virtud de<span class=\"_ _1\"></span> lo anterior, <span class=\"_ _1\"></span>se procedi\u00f3 <span class=\"_ _1\"></span>a realizar <span class=\"_ _1\"></span>la asignaci\u00f3n y adjudicaci\u00f3n <span class=\"_ _1\"></span>de las Acciones Sobrantes conforme <span class=\"_ _1\"></span>a las<span class=\"_ _27\"> </span> reglas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>prorrateo <span class=\"_ _8\"></span>trasladadas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>anuncio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>aumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>capital. <span class=\"_ _8\"></span>Asimismo, <span class=\"_ _8\"></span>consecuentemente, <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>se <span class=\"_ _3\"> </span>abri\u00f3 <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span> Periodo de Asignaci\u00f3n Discrecional (tercera vuelta)<span class=\"_ _27\"> </span> La citada ampliaci\u00f3n <span class=\"_ _0\"></span>de capital se formali<span class=\"_ _0\"></span>z\u00f3 en virtud de e<span class=\"_ _0\"></span>scritura otorgada el <span class=\"_ _0\"></span>16 de diciembre <span class=\"_ _0\"></span>de 2024 e inscr<span class=\"_ _0\"></span>ita en el<span class=\"_ _27\"> </span> Registro Mercantil de Madrid con fecha 27 de diciembre de 2024.<span class=\"_ _27\"> </span> (iii) <span class=\"_ _20\"> </span>Ampliaci\u00f3n de capital por compensaci\u00f3n de cr\u00e9ditos<span class=\"_ _27\"> </span> Asimismo <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>cita<span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>Junta Ge<span class=\"_ _0\"></span>neral <span class=\"_ _0\"></span>Extraordinaria <span class=\"_ _6\"></span>de Accionist<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>celebrada <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pasado <span class=\"_ _0\"></span>12 d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>nov<span class=\"_ _1\"></span>iembre <span class=\"_ _6\"></span>de 202<span class=\"_ _0\"></span>4, a<span class=\"_ _0\"></span>prob\u00f3<span class=\"_ _27\"> </span> el <span class=\"_ _4\"></span>aumento <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>capital <span class=\"_ _4\"></span>social <span class=\"_ _4\"></span>por <span class=\"_ _4\"> </span>com<span class=\"_ _1\"></span>pensaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>cr\u00e9ditos, <span class=\"_ _3\"> </span>cr\u00e9ditos <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>accionista <span class=\"_ _4\"></span>mayoritario <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad,<span class=\"_ _27\"> </span> Businessgate, <span class=\"_ _1\"></span>S.L., <span class=\"_ _1\"></span>ostenta <span class=\"_ _1\"></span>frente <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>virtud <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>contratos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>participativo <span class=\"_ _1\"></span>suscritos <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span> Sociedad con fechas 29 de diciembre de 2022 y 24 de enero de 2023, <span class=\"_ _1\"></span>por un importe efectivo (nominal m\u00e1s prima de<span class=\"_ _27\"> </span> emisi\u00f3n) <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>12.594 <span class=\"_ _3\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>euros, <span class=\"_ _3\"> </span>mediante <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>emis<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>puesta <span class=\"_ _9\"> </span>en <span class=\"_ _3\"> </span>circulaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>31.485.102 <span class=\"_ _3\"> </span>nuevas <span class=\"_ _3\"> </span>acciones<span class=\"_ _27\"> </span> ordinarias de 0,016 euros de valor nominal cada una y con una prima de emisi\u00f3n de 0,384 <span class=\"_ _0\"></span>euros por acci\u00f3n, <span class=\"_ _1\"></span> La citada ampliaci\u00f3n <span class=\"_ _0\"></span>de capital se formali<span class=\"_ _0\"></span>z\u00f3 en virtud de e<span class=\"_ _0\"></span>scritura otorgada el <span class=\"_ _0\"></span>16 de diciembre <span class=\"_ _0\"></span>de 2024 e inscr<span class=\"_ _0\"></span>ita en el<span class=\"_ _27\"> </span> Registro Mercantil de Madrid con fecha 27 de diciembre de 2024.<span class=\"_ _27\"> </span> Todas las acciones est\u00e1n admitidas a cotizaci\u00f3n en el mercado continuo.<span class=\"_ _27\"> </span> Los accionistas con participaci\u00f3n directa o indirecta igual o superior al 3% del capital social<span class=\"_ _0\"></span>, a 31 de diciembre de<span class=\"_ _27\"> </span> 202<span class=\"ls0\">5 y 2024 son los siguientes:<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>% de Participac<span class=\"_ _0\"></span>i\u00f3n 2025<span class=\"_ _27\"> </span> Directa Indirecta Total<span class=\"_ _27\"> </span> Businessgate,<span class=\"_ _0\"></span> S.L.<span class=\"_ _27\"> </span> 51,91%<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 51,91%<span class=\"_ _27\"> </span> % de Participa<span class=\"_ _0\"></span>ci\u00f3n 2024<span class=\"_ _27\"> </span> Directa Indirecta Total<span class=\"_ _27\"> </span> Businessgate,<span class=\"_ _0\"></span> S.L.<span class=\"_ _27\"> </span> 59,49% -<span class=\"_ _27\"> </span> 59,49%<span class=\"_ _27\"> </span> A <span class=\"_ _1\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>no <span class=\"_ _8\"></span>existe c<span class=\"_ _1\"></span>onocimiento por <span class=\"_ _8\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>otras <span class=\"_ _1\"></span>participaciones<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dir<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ta<span class=\"_ _6\"></span>s<span class=\"_ _27\"> </span> iguales <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>superiores <span class=\"_ _3\"> </span><span class=\"ls6\">al</span> <span class=\"_ _3\"> </span><span class=\"ls5\">3%</span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apital <span class=\"_ _4\"></span>social, <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span><span class=\"ls6\">de</span> <span class=\"_ _3\"> </span><span class=\"ls7\">los</span> <span class=\"_ _3\"> </span>derechos <span class=\"_ _3\"> </span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>voto <span class=\"_ _3\"> </span><span class=\"ls6\">de</span> <span class=\"_ _3\"> </span><span class=\"ls7\">la</span> <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _9\"> </span>que, <span class=\"_ _3\"> </span>siendo <span class=\"_ _9\"> </span>inferiores <span class=\"_ _3\"> </span>al<span class=\"_ _27\"> </span> porcentaje establecido, permitan ejercer una influencia notable en l<span class=\"_ _1\"></span>a misma.<span class=\"_ _27\"> </span> En <span class=\"_ _5\"> </span>vi<span class=\"_ _1\"></span>rtud <span class=\"_ _5\"> </span>de  lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"> </span>contratos <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>Accionistas, <span class=\"_ _5\"> </span>Businessgate, <span class=\"_ _b\"> </span>S.L. <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span>  <span class=\"ls18\">Tr</span>in<span class=\"_ _0\"></span>ity <span class=\"_ _b\"> </span>Place <span class=\"_ _5\"> </span>Fund<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>en <span class=\"_ _b\"> </span><span class=\"ls5\">2017<span class=\"ls9\">, <span class=\"_ _5\"> </span></span></span>asumieron <span class=\"_ _b\"> </span>ciertos<span class=\"_ _27\"> </span> compromisos que <span class=\"_ _0\"></span>afectan al <span class=\"_ _6\"></span>ejercicio del derecho <span class=\"_ _0\"></span>de voto <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n las <span class=\"_ _0\"></span>juntas generales <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad y <span class=\"_ _0\"></span>a la <span class=\"_ _6\"></span>tra<span class=\"_ _1\"></span>nsmisi\u00f3n d<span class=\"_ _6\"></span>e<span class=\"_ _27\"> </span> sus <span class=\"_ _1\"></span>acciones y <span class=\"_ _1\"></span>que, por <span class=\"_ _1\"></span>lo tanto, <span class=\"_ _1\"></span>constituyen pactos<span class=\"_ _1\"></span> parasociales a <span class=\"_ _1\"></span>los efectos <span class=\"_ _1\"></span>del art\u00edculo 5<span class=\"_ _1\"></span>30 de<span class=\"_ _1\"></span>l texto refu<span class=\"_ _1\"></span>ndido de<span class=\"_ _27\"> </span> la <span class=\"_ _0\"></span>Ley <span class=\"_ _0\"></span>de <span class=\"ff5\">So<span class=\"_ _0\"></span>ciedades <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>Cap<span class=\"_ _1\"></span>ital, <span class=\"_ _6\"></span>aprobado <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Real <span class=\"_ _6\"></span>Dec<span class=\"_ _1\"></span>reto <span class=\"_ _6\"></span>Le<span class=\"_ _1\"></span>gislativo <span class=\"_ _6\"></span>1/2010, de <span class=\"_ _6\"></span>2 <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>(la <span class=\"_ _6\"></span>\u201cLey de <span class=\"_ _6\"></span>Sociedades<span class=\"_ _27\"> </span></span><span class=\"ff5\"> </span>de Capital\u201d).<span class=\"ff1\"> Este contrato est\u00e1 firmado por un periodo indefinido.<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>En virtud de contratos suscritos por socios de Businessgate Capital S.L (principal <span class=\"_ _0\"></span>accionista de Businessgate S.L), se<span class=\"_ _27\"> </span> otorga <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>2014 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Quartex <span class=\"_ _8\"></span>Investments, <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>.L. <span class=\"_ _8\"></span>(s<span class=\"_ _1\"></span>ociedad <span class=\"_ _8\"></span>\u00edntegramente <span class=\"_ _4\"></span>participada <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>D. <span class=\"_ _4\"></span>Eduardo <span class=\"_ _8\"></span>Navarro <span class=\"_ _4\"></span>Zamora <span class=\"_ _8\"></span>y<span class=\"_ _27\"> </span> titular  de  una  participaci\u00f3n  minoritaria  en  Businessgate  Capital,  S.L.)  la  mayor\u00eda  de  los  derechos  de  voto  de<span class=\"_ _27\"> </span> Businessgate <span class=\"_ _9\"> </span>Capital, <span class=\"_ _3\"> </span>S.L. <span class=\"_ _9\"> </span>y <span class=\"_ _3\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>esta<span class=\"_ _1\"></span>blecen <span class=\"_ _3\"> </span>determin<span class=\"_ _1\"></span>adas <span class=\"_ _9\"> </span>restricciones <span class=\"_ _3\"> </span>para <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>transmisi\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>pa<span class=\"_ _1\"></span>rticipaciones<span class=\"_ _27\"> </span> sociales representativas del capital social de Businessgate, S.L. 11.2 <span class=\"_ _19\"></span><span class=\"ls9\">. <span class=\"ls0\">Reserva Legal<span class=\"_ _27\"> </span></span></span><span class=\"ls9\"><span class=\"ls0\"> </span></span>La reserva l<span class=\"_ _0\"></span>egal ha sido <span class=\"_ _6\"></span>do<span class=\"_ _1\"></span>tada de <span class=\"_ _6\"></span>conformidad con el <span class=\"_ _0\"></span>art\u00edculo 274 <span class=\"_ _0\"></span>de la Le<span class=\"_ _0\"></span>y de Sociedades<span class=\"_ _0\"></span> de Capital, <span class=\"_ _0\"></span>que establece<span class=\"_ _27\"> </span> que,<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> todo <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>aso, una cifra <span class=\"_ _6\"></span>igual <span class=\"ls5\">al</span> <span class=\"ls6\">10<span class=\"ls19\">% </span></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>ben<span class=\"_ _1\"></span>eficio del e<span class=\"_ _0\"></span>jercicio <span class=\"lsc\">se</span> <span class=\"_ _0\"></span>destinar\u00e1 a <span class=\"_ _6\"></span>\u00e9sta hasta que <span class=\"_ _6\"></span>alcance, <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>enos, <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"_ _27\"> </span></span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span></span></span></span>20<span class=\"ls12\">% <span class=\"ls0\">del <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>social. <span class=\"_ _6\"></span><span class=\"ls5\">La<span class=\"ls0\"> <span class=\"_ _6\"></span>reserva <span class=\"_ _6\"></span>legal <span class=\"_ _6\"></span><span class=\"ls6\">no<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>puede <span class=\"_ _6\"></span>distribuirse <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>accionistas excepto en caso de liquidaci\u00f3n.<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span><span class=\"ls12\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls7\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span>Salvo <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>finalidad <span class=\"_ _7\"></span>mencionada <span class=\"_ _7\"></span>anteriormente, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>mientras <span class=\"_ _7\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _7\"></span>supere <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _1d\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _1d\"></span>s<span class=\"_ _1\"></span>ocial, <span class=\"_ _7\"></span>esta <span class=\"_ _7\"></span>reserva <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>podr\u00e1<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span><span class=\"ls7\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span>destinarse <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>p\u00e9rdidas, <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>caso <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _7\"></span>existan <span class=\"_ _6\"></span>otras <span class=\"_ _6\"></span>reservas <span class=\"_ _7\"></span>disponibles suficientes <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ste<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ls7\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span>fin.<span class=\"_ _27\"> </span> 11.3. Reservas voluntarias<span class=\"_ _27\"> </span> Como <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>describe <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Nota <span class=\"_ _1\"></span>11<span class=\"_ _1\"></span>.4, <span class=\"_ _8\"></span>durante <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>ejercicio <span class=\"_ _1\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>registrado <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>ajuste <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>3<span class=\"_ _1\"></span>2 <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la<span class=\"_ _27\"> </span> gesti\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>autocartera<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>bajo <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>Contrato <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>Liquidez <span class=\"_ _4\"></span>firmado <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>ejercicio <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>(p\u00e9rdida <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls6\">23</span> <span class=\"_ _3\"> </span>miles <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>euros<span class=\"_ _27\"> </span> durante el ejercicio <span class=\"ls5\">202</span>4)<span class=\"ls9\">. </span> Limitaciones a la distribuci\u00f3n de dividendos<span class=\"_ _27\"> </span>Una <span class=\"_ _1\"></span>vez cubiertas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>atenciones previstas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Ley o <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>estatutos, s<span class=\"_ _1\"></span>\u00f3lo pueden <span class=\"_ _1\"></span>repartirse <span class=\"_ _1\"></span>dividendos <span class=\"_ _1\"></span>con cargo <span class=\"_ _1\"></span>al<span class=\"_ _27\"> </span>beneficio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio, <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>reservas <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>libre <span class=\"_ _1\"></span>disposici\u00f3n, <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>neto <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>o, <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>consecuencia <span class=\"_ _8\"></span>del<span class=\"_ _27\"> </span>reparto, <span class=\"_ _5\"> </span>no <span class=\"_ _b\"> </span>resulta <span class=\"_ _5\"> </span>ser <span class=\"_ _5\"> </span>inferior <span class=\"_ _b\"> </span>al <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>apital <span class=\"_ _5\"> </span>social <span class=\"_ _5\"> </span>m\u00e1s <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>reserva <span class=\"_ _5\"> </span>legal. <span class=\"_ _5\"> </span>A <span class=\"_ _b\"> </span>estos <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>fectos, <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>beneficios <span class=\"_ _5\"> </span>imputados<span class=\"_ _27\"> </span>directamente <span class=\"_ _4\"></span>al <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>neto <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>pu<span class=\"_ _1\"></span>eden <span class=\"_ _8\"></span>ser <span class=\"_ _4\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>distribuci\u00f3n, <span class=\"_ _8\"></span>directa <span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>indirecta. <span class=\"_ _4\"></span>Si <span class=\"_ _8\"></span>existieran <span class=\"_ _4\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span>ejercicios anteriores que <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>icieran que <span class=\"_ _0\"></span>el<span class=\"_ _1\"></span> valor del patrimoni<span class=\"_ _0\"></span>o neto de <span class=\"_ _0\"></span>la Sociedad dominante <span class=\"_ _0\"></span>fuera inferior a l<span class=\"_ _0\"></span>a cifra del<span class=\"_ _27\"> </span>capital social, el beneficio se destinar\u00e1 a la compensaci\u00f3n de dichas p\u00e9rdidas.<span class=\"_ _27\"> </span>Adicionalmente la Novaci\u00f3n Modificativa del Convenio de<span class=\"_ _1\"></span> acreedores <span class=\"_ _1\"></span>firmado por la Sociedad en los a\u00f1os 20<span class=\"_ _1\"></span>09-2010<span class=\"_ _27\"> </span>establece <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>Dominante <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>podr\u00e1 <span class=\"_ _1\"></span>repartir <span class=\"_ _1\"></span>dividend<span class=\"_ _1\"></span>os m<span class=\"_ _1\"></span>onetarios <span class=\"_ _1\"></span>durante l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>primeros <span class=\"_ _1\"></span>a\u00f1os <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la<span class=\"_ _27\"> </span>firma de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>isma. A <span class=\"_ _6\"></span>partir del <span class=\"_ _6\"></span>tercer a\u00f1o, <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> rep<span class=\"_ _0\"></span>arto de <span class=\"_ _6\"></span>dividendos est\u00e1 <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ondicionado <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>obligaci\u00f3n de <span class=\"_ _6\"></span>amortizaci\u00f3n<span class=\"_ _27\"> </span>acelerada de l<span class=\"_ _1\"></span>as deudas c<span class=\"_ _1\"></span>oncursales sujetas a dicho <span class=\"_ _1\"></span>acuerdo por un i<span class=\"_ _1\"></span>mporte del 75% <span class=\"_ _1\"></span>del Flujo Excedentario de <span class=\"_ _1\"></span>Caja<span class=\"_ _27\"> </span>seg\u00fan <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>define<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>dicho <span class=\"_ _4\"></span>t\u00e9rmino <span class=\"_ _8\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>mencionado <span class=\"_ _4\"></span>cont<span class=\"_ _1\"></span>rato. <span class=\"_ _8\"></span>Las<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>reservas <span class=\"_ _8\"></span>designadas <span class=\"_ _4\"></span>como <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>libre <span class=\"_ _8\"></span>disposici\u00f3n, <span class=\"_ _4\"></span>as\u00ed<span class=\"_ _27\"> </span>como <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>sujetas, <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>obstante, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>limitaciones<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>distribuci\u00f3<span class=\"_ _8\"></span>n, <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>debi\u00e9ndose<span class=\"_ _27\"> </span>distribuir <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span>videndos <span class=\"_ _6\"></span><span class=\"lsc\">si<span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>es, <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsecuencia <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rep<span class=\"_ _1\"></span>arto <span class=\"_ _6\"></span>resul<span class=\"_ _1\"></span>ta ser, <span class=\"_ _0\"></span>inferior al capital social.<span class=\"_ _27\"> </span></span></span></span></span></span></span>11.4. Acciones Propias El movimiento de las acciones propias durante los ejercicios <span class=\"ls5\">20</span>25 y 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>N\u00ba Acciones<span class=\"_ _0\"></span> Miles \u20ac<span class=\"ff2\"> </span>N\u00ba Acciones<span class=\"_ _0\"></span> Miles \u20ac<span class=\"ff1\"> </span>Inicial 322.648 151<span class=\"ls0\"> </span>375.397 174<span class=\"ls0\"> </span>Adquisicione<span class=\"_ _0\"></span>s 504.562 193<span class=\"ls0\"> </span>2.516.728 827<span class=\"ls0\"> </span>Enajenacione<span class=\"_ _0\"></span>s (415.100) (<span class=\"ls3\">161</span>) (2.569.477) (850)<span class=\"ls0\"> </span>Final 412.110 (<span class=\"ls3\">183</span>) 322.648 151<span class=\"ls0\"> </span>En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>022 <span class=\"_ _6\"></span>la Socieda<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>Dominante firm\u00f3 <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>Contrato <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Liqui<span class=\"_ _1\"></span>dez <span class=\"_ _6\"></span>que t<span class=\"_ _0\"></span>iene <span class=\"_ _0\"></span>como o<span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>jetivo <span class=\"_ _0\"></span>favorecer <span class=\"_ _6\"></span>la liquidez<span class=\"_ _0\"></span> y <span class=\"_ _8\"></span>regularidad <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cotizaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante<span class=\"_ _1\"></span>. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>movimientos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ejercicios <span class=\"_ _8\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _8\"></span><span class=\"lse\">y </span>202<span class=\"ls0\">4 de las acciones propias se correspondieron a la ejecuci\u00f3n de dicho contrato.  </span>No <span class=\"_ _8\"></span>obstante <span class=\"_ _8\"></span>lo <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nterior <span class=\"_ _8\"></span>desde <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>24 <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nero <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>consecuencia <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>existencia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>desequilibrio <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>los saldos <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valores, <span class=\"_ _8\"></span>cuyos <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>han <span class=\"_ _1\"></span>permitido <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>realizaci\u00f3n po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>proveedor de liquidez de <span class=\"_ _6\"></span>las operaciones en cond<span class=\"_ _0\"></span>iciones de mercado <span class=\"_ _0\"></span>objeto del Contrato <span class=\"_ _0\"></span>de Liquidez,<span class=\"_ _0\"></span> de acuerdo <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>n la Cir<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ular 1/2017 <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>ampara <span class=\"_ _8\"></span>dichas <span class=\"_ _8\"></span>operaciones<span class=\"_ _1\"></span><span class=\"ls9\">, <span class=\"_ _8\"></span></span>no <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>realizado <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"></span>vinculadas <span class=\"_ _8\"></span>al <span class=\"_ _4\"></span>ci<span class=\"_ _0\"></span>tado <span class=\"_ _8\"></span>contrato <span class=\"_ _4\"></span>durant<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>ese periodo de tiempo.  La <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>encuentra <span class=\"_ _4\"></span>valorando, <span class=\"_ _4\"></span>junto <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>Renta <span class=\"_ _4\"></span>4 <span class=\"_ _4\"></span>Banco, <span class=\"_ _4\"></span>S.A., <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>m<span class=\"_ _1\"></span>edidas <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>adoptar <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>regularizar <span class=\"_ _4\"></span>esta situaci\u00f3n puntual, as\u00ed como la reanudaci\u00f3n de las operaciones bajo el Contrato de Liquidez. La diferencia habida entre el total de las<span class=\"_ _1\"></span> ventas de acciones a valor de la transacci\u00f3n y valor de coste de la acci\u00f3n en autocartera, supusie<span class=\"_ _1\"></span>ron <span class=\"ls6\">un</span> <span class=\"_ _1\"></span>ingreso el <span class=\"_ _1\"></span>a\u00f1o 2025<span class=\"_ _1\"></span> <span class=\"ls5\">de <span class=\"ls6\">32</span></span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros (p\u00e9rdida <span class=\"_ _1\"></span>de 2<span class=\"_ _1\"></span>3 miles de e<span class=\"_ _1\"></span>uros registrada <span class=\"_ _1\"></span>contra reservas voluntarias en el a\u00f1o 2024). 11.5. Otros instrumentos de patrimonio Los <span class=\"_ _13\"> </span>otr<span class=\"_ _0\"></span>os <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _11\"> </span>de <span class=\"_ _13\"> </span>patrimonio  propio <span class=\"_ _13\"> </span>corresponde<span class=\"_ _0\"></span>n <span class=\"_ _11\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>componente <span class=\"_ _13\"> </span>de  patrimonio <span class=\"_ _13\"> </span>de  los <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>nstrumentos financieros compuestos emitidos por la Sociedad a 31 de diciembre de 20<span class=\"_ _1\"></span>25 y <span class=\"ls5\">202</span>4 (Nota <span class=\"_ _0\"></span><span class=\"ls5\">13<span class=\"lsa\">).<span class=\"ls0\"> </span></span></span>11.6. Diferencias de conversi\u00f3n El detalle de las diferencias de conversi\u00f3n a 31 de diciembre <span class=\"_ _0\"></span>de 20<span class=\"_ _1\"></span>25 <span class=\"lsc\">y <span class=\"ls5\">20</span></span>24 es el siguiente: Saldo inicial Otro resultado glob<span class=\"_ _0\"></span>al reconocido dire<span class=\"_ _0\"></span>ctamente en el Patrimonio Saldo final Ejercicio 2025 Diferencias de <span class=\"_ _0\"></span>conversi\u00f3n (<span class=\"ls3\">501</span>) 180<span class=\"ls0\"> </span>(<span class=\"ls3\">321</span>) (<span class=\"ls3\">501</span>) 180<span class=\"ls0\"> </span>(<span class=\"ls3\">321</span>) Ejercicio 2024 Diferencias de <span class=\"_ _0\"></span>conversi\u00f3n (202)<span class=\"ls0\"> </span>(299)<span class=\"ls0\"> </span>(501)<span class=\"ls0\"> </span>(202)<span class=\"ls0\"> </span>(299)<span class=\"ls0\"> </span>(501)<span class=\"ls0\"> </span>Las<span class=\"ls0\"> <span class=\"_ _0\"></span>diferencias acumuladas <span class=\"ls6\">de</span> conversi\u00f3n <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ierre del ejercicio 2024 y 2025 se corresponden <span class=\"ls5\">a <span class=\"ls7\">la</span></span> filial guatemalteca </span></span></span>Nextil Elastics Fabrics, S.A. 11.7. Ganancias b\u00e1sicas <span class=\"ffb\">\u2013</span> diluidas <span class=\"ls18\">por</span> acci\u00f3n<span class=\"_ _0\"></span> Las <span class=\"_ _9\"> </span>ganancias <span class=\"_ _5\"> </span>b\u00e1sicas <span class=\"_ _9\"> </span>por <span class=\"_ _5\"> </span>acci\u00f3n <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>calc<span class=\"_ _1\"></span>ulan <span class=\"_ _9\"> </span>dividiendo <span class=\"_ _9\"> </span>el  re<span class=\"_ _0\"></span>sultado <span class=\"_ _5\"> </span>del <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>atribuible <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>te<span class=\"_ _1\"></span>nedores <span class=\"_ _9\"> </span>de instrumentos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>patrimonio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>dominante <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>promedio <span class=\"_ _8\"></span>ponderado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>ordina<span class=\"_ _1\"></span>rias <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>irculaci\u00f3n durante el ejercicio, excluidas las acciones propias. El detalle del c\u00e1lculo de las ganancias b\u00e1sicas por acci\u00f3n es <span class=\"_ _0\"></span>como sigue:<span class=\"_ _1\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Resultado del ejerci<span class=\"_ _0\"></span>cio atribuible a<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>tenedores de<span class=\"_ _0\"></span> instrumentos<span class=\"_ _0\"></span> de patrimonio<span class=\"_ _0\"></span> neto de la dominan<span class=\"_ _0\"></span>te (miles \u20ac)<span class=\"ff1\"> </span>3.695 3.031 Promedio ponder<span class=\"_ _0\"></span>ado de accione<span class=\"_ _0\"></span>s ordinarias en circula<span class=\"_ _0\"></span>ci\u00f3n b\u00e1sicas 405.025.680 347.211.126 Ganancias b\u00e1sica<span class=\"_ _0\"></span>s por acci\u00f3n (<span class=\"_ _0\"></span>euro por acci\u00f3n) +0,00<span class=\"ls3\">91</span> +0,0087 El promedio ponderado de las acciones ordinarias en circulaci\u00f3n b\u00e1sicas s<span class=\"_ _1\"></span>e muestra a continuaci\u00f3n: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Acciones ordinar<span class=\"_ _0\"></span>ias b\u00e1sicas en <span class=\"_ _0\"></span>circulaci\u00f3n al 1 de<span class=\"_ _0\"></span> enero 400.211.488 344.474.330 Efecto de la<span class=\"_ _0\"></span>s acciones emitida<span class=\"_ _0\"></span>s ampliaci\u00f3n de<span class=\"_ _0\"></span> capital dinerar<span class=\"_ _0\"></span>ia y por conver<span class=\"_ _0\"></span>si\u00f3n de cr\u00e9ditos - 562.679 Efecto de la<span class=\"_ _0\"></span>s acciones emitida<span class=\"_ _0\"></span>s conversi\u00f3n obl<span class=\"_ _0\"></span>igaciones Programa A\u00f1<span class=\"_ _0\"></span>o 2019  2.581.108 2.545.676 Efecto de la<span class=\"_ _0\"></span>s acciones emitida<span class=\"_ _0\"></span>s conversi\u00f3n obl<span class=\"_ _0\"></span>igaciones Programa Jun<span class=\"_ _0\"></span>io 2023 92.553 - Efecto de la<span class=\"_ _0\"></span>s acciones emitida<span class=\"_ _0\"></span>s conversi\u00f3n obl<span class=\"_ _0\"></span>igaciones Programa Diciembre<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>2023 448.532 - Efecto de la<span class=\"_ _0\"></span>s acciones emitida<span class=\"_ _0\"></span>s conversi\u00f3n obl<span class=\"_ _0\"></span>igaciones Programa Jun<span class=\"_ _0\"></span>io 2025 2.104.110 - Efecto acciones<span class=\"_ _0\"></span> en autocartera  (41<span class=\"ls0\">2.111) </span>(371.559) Promedio ponderad<span class=\"_ _6\"></span>o <span class=\"_ _1\"></span>de accion<span class=\"_ _0\"></span>es ordinarias b\u00e1sicas<span class=\"_ _0\"></span> en circula<span class=\"_ _0\"></span>ci\u00f3n al 31 de dicie<span class=\"_ _0\"></span>mbre 405.025.680 347.211.126 Las  obl<span class=\"_ _0\"></span>igaciones  convertibles <span class=\"_ _5\"> </span>en  circulaci\u00f3n <span class=\"_ _5\"> </span>so<span class=\"_ _1\"></span>n <span class=\"_ _b\"> </span>instrumentos <span class=\"_ _b\"> </span>financieros  poten<span class=\"_ _0\"></span>cialmente  d<span class=\"_ _0\"></span>ilusivos.  Durante  los ejercicios <span class=\"ls5\">20</span>25 y <span class=\"_ _1\"></span>2024 dichos ins<span class=\"_ _1\"></span>trumentos han resultado anti dilusivos, p<span class=\"_ _1\"></span>or lo que no <span class=\"_ _1\"></span>se muestra su c<span class=\"_ _1\"></span>\u00e1lculo en estas cuentas anuales consolidadas. 12.<span class=\"ls0\"> <span class=\"_ _13\"> </span> Participaciones Socios Ext<span class=\"_ _0\"></span>ernos  </span>El detalle y los movimientos del ep\u00edgrafe de participaciones no dominantes se muestra en el Estado de Cambios en el Patrimonio Neto Consolidado. Su detalle por sociedades es como sigue: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Saldo Incial 2.093 223<span class=\"ls0\"> </span>Movimientos en<span class=\"_ _0\"></span> intereses minorita<span class=\"_ _0\"></span>rios de Nextil <span class=\"_ _0\"></span>Elastics Fabrics, S.<span class=\"_ _0\"></span>A. 4.336<span class=\"ls0\"> </span>2.093 Movimientos en<span class=\"_ _0\"></span> intereses minorita<span class=\"_ _0\"></span>rios en Horizon Re<span class=\"_ _6\"></span>search Lab, S.L. - (223)<span class=\"ls0\"> </span> Saldo Final 6.429 2.093 Con fecha 31 <span class=\"_ _6\"></span>de diciembre de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>024 y <span class=\"_ _0\"></span>de acuerdo <span class=\"_ _0\"></span>con la es<span class=\"_ _0\"></span>trategia establecida <span class=\"_ _0\"></span>en el P<span class=\"_ _0\"></span>lan 2024<span class=\"_ _1\"></span>-2026 del Grupo Ne<span class=\"_ _6\"></span>x<span class=\"_ _1\"></span>til, dio<span class=\"ls0\"> entrada a <span class=\"_ _1\"></span>un accionista minoritario en<span class=\"_ _1\"></span> el capital s<span class=\"_ _1\"></span>ocial de la <span class=\"_ _1\"></span>filial guatemalteca<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con la <span class=\"_ _1\"></span>firma de un pacto<span class=\"_ _1\"></span> de socios<span class=\"_ _1\"></span><span class=\"ls13\">. </span></span>En <span class=\"_ _1\"></span>este sentido, <span class=\"_ _1\"></span>Nextil <span class=\"_ _1\"></span>Elastics Fabrics, <span class=\"_ _1\"></span>SA. <span class=\"_ _1\"></span>(NEF) <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la menci<span class=\"_ _1\"></span>onada fecha <span class=\"_ _1\"></span>realiz\u00f3 <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>primera ampliaci\u00f3n <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>apital dirigida al inversor <span class=\"_ _6\"></span>ci<span class=\"_ _1\"></span>tado por <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>3.406 miles de <span class=\"_ _0\"></span>euros, que fue \u00edntegramente suscrita y d<span class=\"_ _0\"></span>esembolsada a 31 <span class=\"_ _0\"></span>de diciembre de 2<span class=\"_ _0\"></span>024. Esta e<span class=\"_ _0\"></span>s la <span class=\"_ _0\"></span>primera de las ampliacione<span class=\"_ _0\"></span>s de capital q<span class=\"_ _0\"></span>ue tiene pr<span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>gramadas la <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ociedad filial <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>ra dar<span class=\"_ _6\"></span> entrada <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>este <span class=\"_ _8\"></span>inversor, <span class=\"_ _8\"></span>otorg\u00e1ndole <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _8\"></span>final <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>25% <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>social <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>NEF <span class=\"_ _8\"></span>una<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>vez <span class=\"_ _8\"></span>completadas dichas ampliaciones de capital. Durante <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>sociedad <span class=\"_ _4\"></span>Next<span class=\"_ _0\"></span>il <span class=\"_ _4\"></span>El<span class=\"_ _0\"></span>astics <span class=\"_ _8\"></span>Fabrics, <span class=\"_ _4\"></span>SA. <span class=\"_ _8\"></span>(NEF) <span class=\"_ _8\"></span>ha <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>levado <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>abo <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>dos <span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>pliaciones <span class=\"_ _8\"></span>de capital <span class=\"_ _4\"></span>acordadas <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>citado <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>acto <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>socios, <span class=\"_ _4\"></span>completando <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>s\u00ed <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>participaci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>ocio <span class=\"_ _4\"></span>minoritario <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> diciembre <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>20<span class=\"_ _1\"></span>25 <span class=\"_ _8\"></span>ascie<span class=\"_ _1\"></span>nde <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>5% <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _4\"></span>social<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>filial. <span class=\"_ _4\"></span>Ello <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>supuesto <span class=\"_ _4\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>atribuci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>resultado <span class=\"_ _4\"></span>por importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>15 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del resto<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>patrimonio c<span class=\"_ _1\"></span>onforme el<span class=\"_ _1\"></span> movimiento <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>estado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambios <span class=\"_ _1\"></span>en el patrimonio adjunto. A 31 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _0\"></span>de 2025 la <span class=\"_ _6\"></span>partici<span class=\"_ _1\"></span>paci\u00f3n de <span class=\"_ _6\"></span>socios externos en e<span class=\"_ _6\"></span>l<span class=\"_ _1\"></span> capital <span class=\"_ _0\"></span>de Nextil <span class=\"_ _0\"></span>Elastic Fabrics, <span class=\"_ _0\"></span>S.A. (NEF) <span class=\"_ _0\"></span>es del 25% (20% a 31 de diciembre de 2024). Con fecha <span class=\"_ _1\"></span>24 de julio<span class=\"_ _1\"></span> de 2024, Nex<span class=\"_ _1\"></span>til <span class=\"_ _1\"></span>adquiri\u00f3 el <span class=\"_ _1\"></span>100% de <span class=\"_ _1\"></span>las participaciones sociales de Ho<span class=\"_ _1\"></span>rizon Research <span class=\"_ _1\"></span>Lab S.L., propietaria <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>tecn<span class=\"_ _1\"></span>olog\u00eda <span class=\"_ _1\"></span>de ti<span class=\"_ _1\"></span>ntado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>natural <span class=\"_ _1\"></span>Greendyes<span class=\"_ _27\"> </span>\u00ae<span class=\"_ _27\"> </span>. <span class=\"_ _1\"></span>Nextil, <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>esa <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>due\u00f1a <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>75% <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a mencionada sociedad.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-615": {
   "value": "3.1 <span class=\"ls0\">Limitaciones para la dist<span class=\"_ _0\"></span>ribuci\u00f3n de dividendos </span>Adicionalmente <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>restricciones <span class=\"_ _8\"></span>indicadas <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>Nota <span class=\"_ _8\"></span>1<span class=\"_ _1\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>memoria <span class=\"_ _8\"></span>consolidada, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"></span>obligada <span class=\"_ _8\"></span>a destinar el <span class=\"_ _1\"></span>10% de los b<span class=\"_ _1\"></span>eneficios del ejercicio <span class=\"_ _1\"></span>a la constituci\u00f3n de<span class=\"_ _1\"></span> la reserva <span class=\"_ _1\"></span>legal, hasta que <span class=\"_ _1\"></span>\u00e9sta alcance, al <span class=\"_ _1\"></span>menos, el 20% <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capital social. <span class=\"_ _1\"></span>Esta reserva, <span class=\"_ _1\"></span>mientras no <span class=\"_ _1\"></span>supere <span class=\"_ _1\"></span>el l\u00edmite <span class=\"_ _1\"></span>del 20<span class=\"_ _1\"></span>% d<span class=\"_ _8\"></span>el capital <span class=\"_ _1\"></span>social, no <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>distribuible a <span class=\"_ _1\"></span>los accionistas (Nota 11).  Una <span class=\"_ _1\"></span>vez cubiertas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>atenciones previstas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Ley o <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>estatutos, s<span class=\"_ _1\"></span>\u00f3lo pueden <span class=\"_ _1\"></span>repartirse <span class=\"_ _1\"></span>dividendos <span class=\"_ _1\"></span>con cargo <span class=\"_ _1\"></span>al beneficio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio, <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>reservas <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>libre <span class=\"_ _1\"></span>disposici\u00f3n, <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>neto <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>o, <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>consecuencia <span class=\"_ _8\"></span>del reparto, <span class=\"_ _5\"> </span>no <span class=\"_ _b\"> </span>resulta <span class=\"_ _5\"> </span>ser <span class=\"_ _5\"> </span>inferior <span class=\"_ _b\"> </span>al <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>apital <span class=\"_ _5\"> </span>social <span class=\"_ _5\"> </span>m\u00e1s <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>reserva <span class=\"_ _5\"> </span>legal. <span class=\"_ _5\"> </span>A <span class=\"_ _b\"> </span>estos <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>fectos, <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>beneficios <span class=\"_ _5\"> </span>imputados directamente <span class=\"_ _4\"></span>al <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>neto <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>pu<span class=\"_ _1\"></span>eden <span class=\"_ _8\"></span>ser <span class=\"_ _4\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>distribuci\u00f3n, <span class=\"_ _8\"></span>directa <span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>indirecta. <span class=\"_ _4\"></span>Si <span class=\"_ _8\"></span>existieran <span class=\"_ _4\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>de ejercicios anteriores que <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>icieran que <span class=\"_ _0\"></span>el<span class=\"_ _1\"></span> valor del patrimoni<span class=\"_ _0\"></span>o neto de <span class=\"_ _0\"></span>la Sociedad dominante <span class=\"_ _0\"></span>fuera inferior a l<span class=\"_ _0\"></span>a cifra del<span class=\"_ _0\"></span> capital social, el beneficio se destinar\u00e1 a la compensaci\u00f3n de dichas p\u00e9rdidas.  Adicionalmente <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>Novaci\u00f3n <span class=\"_ _5\"> </span>Modificativa <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>Convenio <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>acreedores <span class=\"_ _5\"> </span>desc<span class=\"_ _1\"></span>rita <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>n <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>Nota <span class=\"_ _5\"> </span>1.v) <span class=\"_ _5\"> </span>establece <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>la Sociedad Dominante <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>o p<span class=\"_ _0\"></span>odr\u00e1 repartir <span class=\"_ _0\"></span>dividendos monet<span class=\"_ _0\"></span>arios durante <span class=\"_ _0\"></span>los 3 <span class=\"_ _6\"></span>primeros a\u00f1os desde <span class=\"_ _6\"></span>la firma de <span class=\"_ _6\"></span>la misma.<span class=\"_ _0\"></span> A p<span class=\"_ _1\"></span>artir del <span class=\"_ _1\"></span>tercer a\u00f1o, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>reparto <span class=\"_ _1\"></span>de dividendos e<span class=\"_ _1\"></span>st\u00e1 condicionado <span class=\"_ _1\"></span>por la <span class=\"_ _1\"></span>obligaci\u00f3n de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>acelerada de <span class=\"_ _1\"></span>las deudas c<span class=\"_ _1\"></span>oncursales sujetas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dicho <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>por un<span class=\"_ _1\"></span> importe d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>75% <span class=\"_ _1\"></span>del Flujo <span class=\"_ _1\"></span>Excedentario d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Caja seg\u00fan <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>define dicho t\u00e9rmino en el mencionado contrato.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-609": {
   "value": "4.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Normas de Registro y<span class=\"_ _1\"></span> Valoraci\u00f3n<span class=\"_ _27\"> </span></span>Las p<span class=\"_ _1\"></span>rincipales normas <span class=\"_ _1\"></span>de valoraci\u00f3n <span class=\"_ _1\"></span>utilizadas e<span class=\"_ _1\"></span>n la <span class=\"_ _1\"></span>elaboraci\u00f3n de<span class=\"_ _1\"></span> las <span class=\"_ _1\"></span>presentes cuentas <span class=\"_ _1\"></span>anuales <span class=\"_ _1\"></span>consolidadas,<span class=\"_ _8\"></span> <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _27\"> </span></span>acuerdo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span><span class=\"lsb\">lo</span> <span class=\"_ _8\"></span>establecido <span class=\"_ _1\"></span><span class=\"ls6\">por</span> <span class=\"_ _8\"></span><span class=\"ls7\">las</span> <span class=\"_ _1\"></span>Normas<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Internacionales <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>Informaci\u00f3n Financiera <span class=\"_ _8\"></span>(NIIF) <span class=\"_ _4\"></span>adoptadas <span class=\"_ _8\"></span><span class=\"ls5\">por</span> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>Uni\u00f3n<span class=\"_ _27\"> </span>Europea, <span class=\"_ _1\"></span>as\u00ed como <span class=\"ls5\">por</span> <span class=\"_ _1\"></span>las interpretaciones <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"_ _1\"></span>vigor <span class=\"ls5\">en</span> <span class=\"_ _1\"></span><span class=\"ls6\">el<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>momento <span class=\"ls6\">de</span> <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alizar dichas <span class=\"_ _8\"></span>cuentas <span class=\"_ _8\"></span>anu<span class=\"_ _1\"></span>ales <span class=\"_ _8\"></span>consolidadas<span class=\"_ _27\"> </span>han sido las siguientes:<span class=\"_ _27\"> </span>4.1. Inmovilizado Intangible<span class=\"_ _27\"> </span>Como <span class=\"_ _1\"></span>norma <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>neral, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _1\"></span>intangible <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _1\"></span>inicialmente <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>coste <span class=\"_ _8\"></span>de ad<span class=\"_ _1\"></span>quisici\u00f3n <span class=\"_ _1\"></span>segregado <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span>trav\u00e9s <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>una <span class=\"_ _5\"> </span>combinaci\u00f3n <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>negocios <span class=\"_ _b\"> </span>o <span class=\"_ _5\"> </span>producci\u00f3n <span class=\"_ _b\"> </span>y; <span class=\"_ _5\"> </span>posteriormente, <span class=\"_ _b\"> </span>se <span class=\"_ _5\"> </span>valora <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>coste <span class=\"_ _5\"> </span>minorado<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span><span class=\"ls5\">por</span> <span class=\"_ _3\"> </span><span class=\"ls7\">la<span class=\"_ _27\"> </span></span>correspondiente <span class=\"_ _4\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>acumulada<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>(cal<span class=\"_ _0\"></span>culada <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span>funci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"lsc\">su</span> <span class=\"_ _4\"></span>vida <span class=\"_ _8\"></span>\u00fatil) <span class=\"_ _8\"></span><span class=\"lsc\">y,</span> <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _8\"></span><span class=\"lsc\">su</span> <span class=\"_ _8\"></span>caso<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _3\"> </span>por<span class=\"_ _27\"> </span>deterioro que haya experimentado.<span class=\"_ _27\"> </span>Los activos intangibles, a exce<span class=\"_ _0\"></span>pci\u00f3n del fondo de comercio, se amortizan s<span class=\"_ _0\"></span>istem\u00e1ticamente de forma lineal en f<span class=\"_ _0\"></span>unci\u00f3n<span class=\"_ _27\"> </span>de la vida \u00fatil estimada de los bienes y de su valor residual. Los m<span class=\"_ _1\"></span>\u00e9todos y <span class=\"_ _1\"></span>periodos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>aplicados son <span class=\"_ _1\"></span>revisados <span class=\"_ _1\"></span>en cada <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ejercicio y, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>procede, a<span class=\"_ _1\"></span>justados<span class=\"_ _27\"> </span>de forma prospectiva. <span class=\"ls8\">Al</span> meno<span class=\"_ _0\"></span>s <span class=\"ls5\">al</span> <span class=\"_ _0\"></span>cierre <span class=\"ls5\">del</span> <span class=\"_ _6\"></span>ejercicio, <span class=\"lsc\">se</span> <span class=\"_ _6\"></span>eval\u00faa <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>existe<span class=\"_ _1\"></span>ncia <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>indicios <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>dete<span class=\"_ _1\"></span>rioro, <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> cuyo <span class=\"_ _6\"></span>caso se<span class=\"_ _27\"> </span></span></span></span></span>estiman los importes recuperables, efectu\u00e1ndose las correcciones valorativas que <span class=\"_ _6\"></span>procedan.<span class=\"_ _27\"> </span>Con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>excepci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fondo de <span class=\"_ _1\"></span>comercio <span class=\"_ _1\"></span>surgido <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las c<span class=\"_ _1\"></span>ombinaciones de <span class=\"_ _1\"></span>negocio <span class=\"_ _1\"></span>llevadas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cabo, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo a<span class=\"_ _4\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">31<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _27\"> </span></span></span></span>diciembre <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"ls6\">20</span>25 y 2024, no tiene registrado <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _7\"></span>cu<span class=\"_ _1\"></span>ya <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>ida <span class=\"_ _7\"></span>\u00fatil <span class=\"_ _6\"></span>sea <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ndefinida.<span class=\"_ _27\"> </span></span></span>Investigaci\u00f3n y Desarrollo<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>investigaci\u00f3n <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>reconocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>gasto <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ncurre <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>ellos,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>de de<span class=\"_ _0\"></span>sarrollo<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span>incurridos en <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>proyecto se reconocen <span class=\"_ _1\"></span>como i<span class=\"_ _1\"></span>nmovilizado intangible si <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>es viable <span class=\"_ _1\"></span>desde una <span class=\"_ _1\"></span>perspectiva t\u00e9cnica<span class=\"_ _27\"> </span>y co<span class=\"_ _1\"></span>mercial, se <span class=\"_ _1\"></span>dispone <span class=\"_ _1\"></span>de recursos <span class=\"_ _1\"></span>t\u00e9cnicos y <span class=\"_ _1\"></span>financieros suficien<span class=\"_ _1\"></span>tes para c<span class=\"_ _1\"></span>ompletarlo, los c<span class=\"_ _1\"></span>ostes i<span class=\"_ _1\"></span>ncurridos pueden<span class=\"_ _27\"> </span>determinarse de forma fiable y la generaci\u00f3n de beneficios es <span class=\"_ _7\"></span>probable.<span class=\"_ _27\"> </span>Otros gastos <span class=\"_ _6\"></span>de desarrollo <span class=\"_ _6\"></span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>gasto cuando <span class=\"_ _6\"></span>se incurre <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>ellos hast<span class=\"_ _0\"></span>a que <span class=\"_ _6\"></span>cumplen los r<span class=\"_ _6\"></span>eq<span class=\"_ _1\"></span>uisitos <span class=\"_ _0\"></span>para<span class=\"_ _27\"> </span>ser capitalizados.<span class=\"_ _1\"></span> Los coste<span class=\"_ _1\"></span>s de d<span class=\"_ _1\"></span>esarrollo previamente <span class=\"_ _1\"></span>reconocidos como un <span class=\"_ _1\"></span>gasto no se <span class=\"_ _1\"></span>reconocen com<span class=\"_ _1\"></span>o un activo<span class=\"_ _27\"> </span>en <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>ejercicio <span class=\"_ _4\"></span>posterior. <span class=\"_ _4\"></span>Se <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>mortizan <span class=\"_ _4\"></span>linealmente <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>vida <span class=\"_ _4\"></span>\u00fatil, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>raz\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>0% <span class=\"_ _4\"></span>anual <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>son <span class=\"_ _8\"></span>ob<span class=\"_ _1\"></span>jeto <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>correcci\u00f3n valorativa por deterioro.<span class=\"_ _27\"> </span>Cuando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperable <span class=\"_ _8\"></span>estimado, <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>valor <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reduce <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>form<span class=\"_ _0\"></span>a<span class=\"_ _27\"> </span>inmediata hasta su importe recuperable (Nota 6<span class=\"lsa\">).<span class=\"_ _27\"> </span></span>En caso de <span class=\"_ _1\"></span>que var\u00eden las circunstancias favo<span class=\"_ _1\"></span>rables del proyecto que permitieron capitalizar los <span class=\"_ _1\"></span>gastos de desarrollo,<span class=\"_ _27\"> </span>la parte pendiente de amortizar se lleva a resultados en el ej<span class=\"_ _0\"></span>ercicio en que cambian dichas circunstancias.<span class=\"_ _27\"> </span>Patentes, Licencias, Marcas y Similares<span class=\"_ _27\"> </span>La <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>registra <span class=\"_ _8\"></span>bajo <span class=\"_ _8\"></span>este <span class=\"_ _1\"></span>concep<span class=\"_ _1\"></span>to, <span class=\"_ _1\"></span>aquellos <span class=\"_ _8\"></span>gastos <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span>arrollo <span class=\"_ _1\"></span>capitalizados <span class=\"_ _8\"></span>para <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>obtenido<span class=\"_ _8\"></span> <span class=\"lsb\">la<span class=\"_ _27\"> </span></span>correspondiente <span class=\"_ _6\"></span>patente <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>similar, <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ncluyendo <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>registro <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>formalizaci\u00f3n, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes de <span class=\"_ _6\"></span>adquisici\u00f3n<span class=\"_ _27\"> </span></span></span>a <span class=\"_ _1\"></span>terceros de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos correspondientes. <span class=\"_ _1\"></span><span class=\"ls10\">Se<span class=\"_ _1\"></span></span> amortizan <span class=\"_ _1\"></span>linealmente durante <span class=\"lse\">su<span class=\"_ _1\"></span></span> vida \u00fatil, a raz\u00f3n <span class=\"ls5\">de</span> <span class=\"ls6\">un</span> 20% anual<span class=\"_ _27\"> </span>y son <span class=\"_ _0\"></span>objeto <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>correcci\u00f3n valorativa por deterioro.<span class=\"_ _27\"> </span>Aplicaciones Inform\u00e1ticas<span class=\"_ _27\"> </span>Las <span class=\"_ _13\"> </span>licen<span class=\"_ _0\"></span>cias <span class=\"_ _13\"> </span>para  a<span class=\"_ _1\"></span>plicaciones  i<span class=\"_ _1\"></span>nform\u00e1ticas <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>dquiridas <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>tercero<span class=\"_ _0\"></span>s <span class=\"_ _13\"> </span>y  los <span class=\"_ _13\"> </span>programas <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>or<span class=\"_ _0\"></span>denador <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>laborados<span class=\"_ _27\"> </span>internamente <span class=\"_ _4\"> </span><span class=\"lsc\">se</span> <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apitalizan <span class=\"_ _4\"> </span>sobre<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>base <span class=\"_ _3\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>costes <span class=\"_ _4\"> </span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span><span class=\"ls5\">que</span> <span class=\"_ _4\"></span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span><span class=\"ls6\">ha<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>incurrido <span class=\"_ _3\"> </span>para <span class=\"_ _4\"> </span>adqui<span class=\"_ _1\"></span>rirlos, <span class=\"_ _4\"></span>desarrollarlos, <span class=\"_ _b\"> </span>y<span class=\"_ _27\"> </span>prepararlos para su uso. Los costes de mantenimiento se registran en la cuenta de p\u00e9r<span class=\"_ _0\"></span>didas y ganancias <span class=\"_ _1\"></span>consolidada<span class=\"_ _27\"> </span>del ejercicio en que se <span class=\"_ _1\"></span>incurren.<span class=\"ls9\">  </span>Las aplicaciones inform\u00e1ticas, se amortizan linealmente durante su vida \u00fati<span class=\"_ _0\"></span>l a raz\u00f3n de un 16,66% anual.<span class=\"_ _27\"> </span>Relaciones con Clientes<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>grupo <span class=\"_ _1\"></span>tiene capitalizadas <span class=\"_ _1\"></span>diversas c<span class=\"_ _1\"></span>arteras de <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>adquiridas en<span class=\"_ _1\"></span> el <span class=\"_ _1\"></span>contexto <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>as combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>estos <span class=\"_ _8\"></span>\u00faltimos <span class=\"_ _4\"></span>ejercicios. <span class=\"_ _8\"></span>Dichas <span class=\"_ _4\"></span>carteras, <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>ubgrupo <span class=\"_ _8\"></span>SICI <span class=\"_ _4\"></span>93,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>fueron <span class=\"_ _8\"></span>valoradas <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>n<span class=\"_ _27\"> </span>experto independiente, siendo los importes registrados y las vidas \u00fatiles estimadas<span class=\"_ _1\"></span> en 10 a\u00f1os.<span class=\"_ _27\"> </span>Fondo de comercio<span class=\"_ _27\"> </span> El<span class=\"ls0\"> <span class=\"_ _7\"></span>fondo <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>comercio<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>generado <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>combinaciones <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>nego<span class=\"_ _0\"></span>cio <span class=\"_ _7\"></span>representa <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>exceso <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>contraprestaci\u00f3n <span class=\"_ _6\"></span>transferida<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls7\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"lsb\"><span class=\"ls0\"><span class=\"_ _0\"></span> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>sobre <span class=\"_ _5\"> </span>la  part<span class=\"_ _0\"></span>icipaci\u00f3n <span class=\"_ _5\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _5\"> </span>Grupo <span class=\"_ _b\"> </span>en <span class=\"_ _5\"> </span>el <span class=\"_ _b\"> </span>valor <span class=\"_ _5\"> </span>razonable <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _b\"> </span>activos <span class=\"_ _5\"> </span>y <span class=\"_ _b\"> </span>pasivos <span class=\"_ _5\"> </span>identificables <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>una <span class=\"_ _b\"> </span>sociedad<span class=\"_ _27\"> </span> dependiente en la fecha de la combinaci\u00f3n.<span class=\"_ _27\"> </span> El<span class=\"ls0\">  valor  r<span class=\"_ _0\"></span>azonable  <span class=\"ls5\">de</span> <span class=\"_ _b\"> </span>los  activos  netos <span class=\"_ _b\"> </span>adquiridos  <span class=\"lsc\">se</span> <span class=\"_ _b\"> </span>calcula <span class=\"_ _5\"> </span>partiendo  <span class=\"ls5\">de</span> <span class=\"_ _5\"> </span><span class=\"ls7\">los</span> <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>alores <span class=\"_ _b\"> </span>contables  c<span class=\"_ _0\"></span>onsolidados<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>convertidos a NIIF-UE, como s<span class=\"_ _0\"></span>igue:<span class=\"_ _27\"> </span> Si <span class=\"_ _4\"></span>so<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>asignables <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>elementos <span class=\"_ _4\"></span>patrimoniales <span class=\"_ _3\"> </span>concretos <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _4\"></span>sociedades <span class=\"_ _3\"> </span>adquiridas, <span class=\"_ _4\"></span>aumentando <span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _4\"></span><span class=\"ls6\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">los<span class=\"_ _27\"> </span></span> activos <span class=\"_ _8\"></span><span class=\"lsa\">(o</span> <span class=\"_ _1\"></span>reduciendo <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pasivos) <span class=\"_ _1\"></span>cuyos <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span><span class=\"ls5\">de</span> merc<span class=\"_ _1\"></span>ado <span class=\"_ _1\"></span>fuesen <span class=\"_ _1\"></span>superiores <span class=\"_ _8\"></span>(inferiores) <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>valores <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>etos<span class=\"_ _27\"> </span> contables <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>los <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>figuran <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>su<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>balances <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>cuyo <span class=\"_ _9\"> </span>tratamiento <span class=\"_ _3\"> </span>contable <span class=\"_ _3\"> </span>sea <span class=\"_ _3\"> </span>similar <span class=\"_ _3\"> </span>al <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>mismos <span class=\"_ _3\"> </span>activos<span class=\"_ _27\"> </span> (pasivos) del Grupo: amortizaci\u00f3n, devengo, etc.<span class=\"_ _27\"> </span> Si <span class=\"_ _3\"> </span>son <span class=\"_ _4\"></span>asignables <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>unos <span class=\"_ _3\"> </span>activos <span class=\"_ _4\"></span>intangibles <span class=\"_ _3\"> </span>concretos, <span class=\"_ _3\"> </span>reconoci\u00e9ndolos <span class=\"_ _4\"></span>expl\u00edcitamente <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>estado <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ituaci\u00f3n<span class=\"_ _27\"> </span> financiera consolidado siempre que su valor razonable a la fecha de adquisici\u00f3n pueda determinarse <span class=\"_ _1\"></span>de forma fiable.<span class=\"_ _27\"> </span> Las diferencias restantes se registran como un fondo de comercio, que se asigna a una o m\u00e1s unidades generadoras<span class=\"_ _27\"> </span> de efectivo espec\u00edficas.<span class=\"_ _27\"> </span> En el m<span class=\"_ _0\"></span>omento de <span class=\"_ _0\"></span>la enajenaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e una <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ociedad dependie<span class=\"_ _0\"></span>nte, el importe<span class=\"_ _0\"></span> atribuible de<span class=\"_ _0\"></span>l fondo de <span class=\"_ _6\"></span>comercio se incluye<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> en la determinaci\u00f3n de los beneficios o las p\u00e9rdidas procedentes de la enajenaci\u00f3n.<span class=\"_ _27\"> </span> El fond<span class=\"_ _1\"></span>o de c<span class=\"_ _1\"></span>omercio no se<span class=\"_ _1\"></span> amortiza, si<span class=\"_ _1\"></span> bien <span class=\"_ _1\"></span>anualmente se co<span class=\"_ _1\"></span>mprueba el <span class=\"_ _1\"></span>deterioro de <span class=\"_ _1\"></span>valor o c<span class=\"_ _1\"></span>on m\u00e1s <span class=\"_ _1\"></span>frecuencia si<span class=\"_ _27\"> </span> eventos <span class=\"_ _1\"></span>o causas <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las c<span class=\"_ _1\"></span>ircunstancias indican <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pod\u00eda <span class=\"_ _1\"></span>haberse deteriorado, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>registra a<span class=\"_ _1\"></span> coste <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>p\u00e9rdidas<span class=\"_ _27\"> </span> por deterioro de valor acumuladas.<span class=\"_ _27\"> </span> 4.2. <span class=\"_ _f\"> </span>Inmov<span class=\"_ _1\"></span>ilizado Mat<span class=\"_ _0\"></span>erial<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _b\"> </span>inmovilizado <span class=\"_ _5\"> </span>m<span class=\"_ _1\"></span>aterial <span class=\"_ _5\"> </span><span class=\"lsc\">se</span> <span class=\"_ _b\"> </span>encuentra  valorado <span class=\"_ _9\"> </span><span class=\"ls5\">por</span> <span class=\"_ _b\"> </span><span class=\"lsc\">su</span> <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>recio <span class=\"_ _5\"> </span><span class=\"ls5\">de</span> <span class=\"_ _b\"> </span>adquisici\u00f3n <span class=\"_ _5\"> </span>o <span class=\"_ _b\"> </span>coste <span class=\"_ _5\"> </span><span class=\"ls5\">de</span>  prod<span class=\"_ _0\"></span>ucci\u00f3n <span class=\"_ _b\"> </span>neto <span class=\"_ _5\"> </span><span class=\"ls5\">de</span> <span class=\"_ _5\"> </span><span class=\"lsb\">la<span class=\"_ _27\"> </span></span></span>correspondiente <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>mortizaci\u00f3n <span class=\"_ _8\"></span>acumulada <span class=\"_ _4\"></span>y, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>aso, <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>importe <span class=\"_ _8\"></span>acumulado <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>correcciones <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alorativas <span class=\"_ _8\"></span>por<span class=\"_ _27\"> </span>deterioro reconocidas. El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>bajos <span class=\"_ _1\"></span>realizados por <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>propio <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>terial se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>alcula <span class=\"_ _1\"></span>sumando <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>precio<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>adquisici\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>materias <span class=\"_ _4\"></span>consumibles, <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>costes <span class=\"_ _4\"></span>directos <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>indirectos <span class=\"_ _4\"></span>imputables <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>producci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>dichos<span class=\"_ _27\"> </span>bienes.<span class=\"_ _27\"> </span>Los <span class=\"_ _6\"></span>costes de <span class=\"_ _6\"></span>ampliaci\u00f3n, <span class=\"_ _6\"></span>modernizaci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>mejora <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _6\"></span>material <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>incorporan <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>como<span class=\"_ _27\"> </span>mayor va<span class=\"_ _1\"></span>lor del <span class=\"_ _1\"></span>bien exclusivamente <span class=\"_ _1\"></span>cuando s<span class=\"_ _1\"></span>uponen un <span class=\"_ _1\"></span>aumento de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>capacidad, productividad o <span class=\"_ _1\"></span>alargamiento <span class=\"_ _1\"></span>de<span class=\"_ _27\"> </span>su <span class=\"_ _8\"></span>vida <span class=\"_ _8\"></span>\u00fatil, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>siempre <span class=\"_ _8\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>sea <span class=\"_ _8\"></span>posible <span class=\"_ _8\"></span>conocer <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>estimar <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>elementos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>resultan <span class=\"_ _8\"></span>dados <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span>baja del inventario por haber sido sustituidos.<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>reparaciones <span class=\"_ _6\"></span>importantes <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>activan <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>amortizan <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>vi<span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>estimada <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>los <span class=\"_ _6\"></span>mismos, mientras<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span>que los gastos <span class=\"_ _1\"></span>de mantenimiento recurrentes <span class=\"_ _1\"></span>se cargan en <span class=\"_ _1\"></span>la cuenta de p<span class=\"_ _1\"></span>\u00e9rdidas y ganancias <span class=\"_ _1\"></span>consolidada durante el<span class=\"_ _27\"> </span>ejercicio en que se incurre en ellos.<span class=\"_ _27\"> </span>La <span class=\"_ _10\"> </span>amortizaci\u00f3n <span class=\"_ _13\"> </span>del <span class=\"_ _10\"> </span>inmovilizado <span class=\"_ _10\"> </span>material, <span class=\"_ _13\"> </span>con <span class=\"_ _10\"> </span>excepci\u00f3n <span class=\"_ _10\"> </span>de <span class=\"_ _13\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>terrenos <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>no <span class=\"_ _13\"> </span>se <span class=\"_ _10\"> </span>amortizan, <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>calcula<span class=\"_ _27\"> </span>sistem\u00e1ticamente por el <span class=\"_ _0\"></span>m\u00e9todo lineal <span class=\"_ _0\"></span>en funci\u00f3n de su <span class=\"_ _6\"></span>vida \u00fatil estimada, atendien<span class=\"_ _0\"></span>do a la <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>epreciaci\u00f3n efectivamente<span class=\"_ _27\"> </span>sufrida por su funcionamiento, uso y disfrute.<span class=\"_ _27\"> </span>Las vidas \u00fatiles estimadas son:<span class=\"_ _27\"> </span>A\u00f1os de vida \u00fatil e<span class=\"_ _0\"></span>stimados<span class=\"_ _27\"> </span>Construcciones<span class=\"_ _27\"> </span>33,33 - <span class=\"ls3\">40<span class=\"_ _27\"> </span></span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span>7 - 12,50<span class=\"_ _27\"> </span>Maquinaria<span class=\"_ _27\"> </span>7 - 15,15<span class=\"_ _27\"> </span>Utillaje<span class=\"_ _27\"> </span>5 - 7<span class=\"_ _27\"> </span>Mobiliario<span class=\"_ _27\"> </span>7 - <span class=\"ls3\">10<span class=\"_ _27\"> </span></span>Equipos para pr<span class=\"_ _0\"></span>ocesos de infor<span class=\"_ _0\"></span>maci\u00f3n<span class=\"_ _27\"> </span>3 - 4<span class=\"_ _27\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span>4 - 12,50<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>residual <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>vida <span class=\"_ _1\"></span>\u00fatil <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">los</span> <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span><span class=\"lse\">se</span> <span class=\"_ _8\"></span>revisa,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ajust\u00e1ndose <span class=\"_ _1\"></span><span class=\"lsc\">si</span> <span class=\"_ _8\"></span>fuera <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>cesario, <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>fecha<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span>cierre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _4\"></span>cada<span class=\"_ _27\"> </span></span>balance. <span class=\"_ _8\"></span>Cuando e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>perior a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>estimado, <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>deteriora<span class=\"_ _27\"> </span>hasta su <span class=\"_ _6\"></span>importe recuperable. <span class=\"_ _6\"></span>La<span class=\"_ _1\"></span>s p\u00e9rdi<span class=\"_ _0\"></span>das y <span class=\"_ _6\"></span>ganancias por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta de <span class=\"_ _6\"></span>inmovilizado material <span class=\"_ _6\"></span>se calculan <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omparando<span class=\"_ _27\"> </span>los  ingresos <span class=\"_ _5\"> </span>obtenidos<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span><span class=\"ls5\">por</span> <span class=\"_ _9\"> </span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>v<span class=\"_ _1\"></span>enta <span class=\"_ _9\"> </span>con <span class=\"_ _b\"> </span><span class=\"ls6\">el</span> <span class=\"_ _5\"> </span>valor <span class=\"_ _9\"> </span>contable <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span><span class=\"lsc\">se</span> <span class=\"_ _9\"> </span>registran <span class=\"_ _5\"> </span><span class=\"ls5\">en</span> <span class=\"_ _9\"> </span><span class=\"ls7\">la</span> <span class=\"_ _5\"> </span>cuenta <span class=\"_ _5\"> </span><span class=\"ls5\">de</span> <span class=\"_ _5\"> </span>p\u00e9rdidas <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ganancias<span class=\"_ _27\"> </span>consolidada.<span class=\"_ _27\"> </span>Deterioro del valor de los activos no financieros<span class=\"_ _27\"> </span>El <span class=\"_ _4\"></span>Grupo <span class=\"_ _8\"></span>eval\u00faa, <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>cierre <span class=\"_ _8\"></span>del <span class=\"_ _3\"> </span>estado <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>situaci\u00f3n <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _4\"></span>consolidado, <span class=\"_ _4\"></span>si <span class=\"_ _8\"></span>exis<span class=\"_ _1\"></span>te <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span>g\u00fan <span class=\"_ _8\"></span>indicio <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>deterioro del valor d<span class=\"_ _1\"></span>e alg\u00fan activo concreto o Unidad <span class=\"_ _1\"></span>Generadora de Efectivo (UGE). <span class=\"_ _1\"></span>Si existiera tal indicio, o cu<span class=\"_ _1\"></span>ando<span class=\"_ _27\"> </span>se <span class=\"_ _1\"></span>requiere <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>prueba <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>deterioro <span class=\"_ _1\"></span>(caso <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>fondo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comercio), <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _1\"></span>estima <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span>recuperab<span class=\"_ _8\"></span>le <span class=\"_ _1\"></span>del<span class=\"_ _27\"> </span>activo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>UGE, <span class=\"_ _8\"></span>entendid<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>mayor <span class=\"_ _8\"></span>en<span class=\"_ _1\"></span>tre <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>activo <span class=\"_ _8\"></span>me<span class=\"_ _1\"></span>nos <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>venta <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>su<span class=\"_ _27\"> </span>valor <span class=\"ls5\">en</span> uso.<span class=\"_ _27\"> </span>En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso de <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>activo <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>nalizado <span class=\"_ _0\"></span>no <span class=\"_ _6\"></span>gen<span class=\"_ _1\"></span>ere <span class=\"_ _6\"></span>flu<span class=\"_ _1\"></span>jos <span class=\"_ _6\"></span>de caja <span class=\"_ _6\"></span>por s\u00ed <span class=\"_ _6\"></span>mismo ind<span class=\"_ _0\"></span>ependientemente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>activos<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>(caso<span class=\"_ _27\"> </span>del<span class=\"ls0\"> <span class=\"_ _1\"></span>fondo <span class=\"_ _8\"></span></span>de<span class=\"ls0\"> c<span class=\"_ _1\"></span>omercio), <span class=\"lsc\">se</span> <span class=\"_ _8\"></span>estima <span class=\"_ _1\"></span></span>el<span class=\"ls0\"> <span class=\"_ _8\"></span>valor <span class=\"_ _1\"></span>raz<span class=\"_ _1\"></span>onable <span class=\"_ _1\"></span>o <span class=\"_ _8\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span>uso <span class=\"_ _8\"></span></span>de<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _1\"></span>UGE <span class=\"_ _1\"></span></span>en<span class=\"ls0\"> <span class=\"_ _8\"></span></span>que<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"lsc\">se</span> <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>activo. <span class=\"_ _8\"></span>En <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>caso <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span></span>existir <span class=\"_ _4\"></span>p\u00e9rdidas <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>deterioro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>UGE, <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>primer <span class=\"_ _4\"></span>lugar, <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>reducir\u00e1 <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>libr<span class=\"_ _0\"></span>os <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>fondo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>comercio<span class=\"_ _27\"> </span>asignado <span class=\"_ _1\"></span>si l<span class=\"_ _1\"></span>o hubiere, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>ontinuaci\u00f3n el <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los d<span class=\"_ _1\"></span>em\u00e1s ac<span class=\"_ _1\"></span>tivos de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>proporcional a<span class=\"_ _1\"></span>l valor <span class=\"_ _1\"></span>en l<span class=\"_ _1\"></span>ibros de <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>un<span class=\"_ _8\"></span><span class=\"ls6\">o<span class=\"_ _27\"> </span></span>de ellos respecto a la <span class=\"_ _6\"></span>misma.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>determina <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>mayor <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>enta<span class=\"_ _8\"></span> y <span class=\"ls5\">el<span class=\"_ _27\"> </span></span>valor <span class=\"ls5\">en</span> <span class=\"_ _0\"></span>uso. Para determinar <span class=\"ls5\">el</span> <span class=\"_ _0\"></span>valor recuperable <span class=\"ls5\">de</span> l<span class=\"_ _0\"></span>os activos sometidos a pruebas <span class=\"ls5\">de</span> d<span class=\"_ _0\"></span>eterioro, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>estima <span class=\"ls5\">el</span> valor<span class=\"_ _27\"> </span>actual <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>flujos <span class=\"_ _8\"></span>netos <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>caja<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>originados <span class=\"_ _8\"></span><span class=\"ls5\">por</span> <span class=\"_ _8\"></span>dicho <span class=\"_ _8\"></span>activo <span class=\"_ _8\"></span><span class=\"ls5\">o,</span> <span class=\"_ _4\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span><span class=\"lse\">su<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>caso, <span class=\"_ _8\"></span><span class=\"ls5\">por</span> <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>UGEs <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>asocian <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>mismos. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>actualizar <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>flujos de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>utiliza u<span class=\"_ _1\"></span>na tas<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>incluye<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls7\">las</span> evaluaciones a<span class=\"_ _1\"></span>ctuales<span class=\"_ _27\"> </span>del<span class=\"ls0\"> m<span class=\"_ _0\"></span>ercado sobre <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> valor <span class=\"_ _6\"></span>temporal del d<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nero y <span class=\"_ _6\"></span>los riesgos <span class=\"_ _0\"></span>espec\u00edficos <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e cada unidad de <span class=\"_ _0\"></span>efectivo.<span class=\"_ _27\"> </span></span></span></span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>su<span class=\"_ _1\"></span>jetos <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>mortizaci\u00f3n <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>someten <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pruebas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>p\u00e9rdidas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _7\"></span>dete<span class=\"_ _1\"></span>rioro <span class=\"_ _6\"></span>siempre <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>al<span class=\"_ _1\"></span>g\u00fan <span class=\"_ _6\"></span>suceso o cambio<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>en las circunstancias indiquen que el valor contable pue<span class=\"_ _0\"></span>de no ser recuperable. Se reconoce una p\u00e9rdida<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _0\"></span>deterioro<span class=\"_ _27\"> </span>por<span class=\"ls0\"> <span class=\"ls6\">el<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>exceso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor con<span class=\"_ _1\"></span>table <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span><span class=\"lse\">su</span> <span class=\"_ _1\"></span>importe rec<span class=\"_ _1\"></span>uperable, e<span class=\"_ _1\"></span>ntendido <span class=\"_ _1\"></span>este <span class=\"_ _4\"></span>como </span>el<span class=\"ls0\"> <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del<span class=\"_ _27\"> </span></span>activo <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>enos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>venta<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _0\"></span>valor <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> u<span class=\"_ _0\"></span>so, <span class=\"ls6\">el</span> <span class=\"_ _6\"></span>mayor <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> l<span class=\"_ _0\"></span>os dos.<span class=\"_ _0\"></span> A <span class=\"_ _6\"></span>efectos de evaluar <span class=\"_ _0\"></span>las p\u00e9rdidas <span class=\"_ _6\"></span><span class=\"ls5\">por<span class=\"ls0\"> det<span class=\"_ _0\"></span>erioro<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>del<span class=\"ls0\"> valor, <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> activos <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _0\"></span>agrupan <span class=\"ls5\">al</span> <span class=\"_ _6\"></span>niv<span class=\"_ _1\"></span>el m\u00e1<span class=\"_ _0\"></span>s bajo <span class=\"_ _0\"></span>para <span class=\"ls5\">el</span> <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">hay<span class=\"ls0\"> flujos de efectivo identificables por separado (activo<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span>individualmente <span class=\"_ _8\"></span>considerado <span class=\"_ _8\"></span>o <span class=\"_ _4\"></span>bien <span class=\"_ _8\"></span>unidades <span class=\"_ _8\"></span>g<span class=\"_ _1\"></span>eneradoras <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>pertenecen <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>activos, <span class=\"_ _4\"></span>UGEs). <span class=\"_ _8\"></span>Los<span class=\"_ _27\"> </span>activos <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>financieros, <span class=\"_ _1\"></span>distintos <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>fondo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>hubieran <span class=\"_ _1\"></span>sufrido <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>por <span class=\"_ _8\"></span>deterioro s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>someten <span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span>revisiones a cada fecha de balance por si se hubieran produ<span class=\"_ _0\"></span>cido reversiones de la<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>p\u00e9rdida.<span class=\"_ _27\"> </span>Una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _7\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _7\"></span>reconocida <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"_ _7\"></span>ej<span class=\"_ _1\"></span>ercicios <span class=\"_ _7\"></span>anteriores <span class=\"_ _6\"></span>\u00fanicamente <span class=\"_ _7\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>revertir\u00e1 <span class=\"_ _7\"></span><span class=\"lse\">si<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>hubiera <span class=\"_ _7\"></span>producido <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>cambio<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>en <span class=\"_ _3\"> </span>las <span class=\"_ _9\"> </span>estimaciones <span class=\"_ _3\"> </span>utilizadas <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>dete<span class=\"_ _1\"></span>rminar <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>rec<span class=\"_ _1\"></span>uperable <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>activo <span class=\"_ _9\"> </span>desde <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>\u00fa<span class=\"_ _1\"></span>ltima<span class=\"_ _8\"></span> <span class=\"_ _4\"></span>p\u00e9rdida <span class=\"_ _4\"></span><span class=\"ls5\">por<span class=\"_ _27\"> </span></span>deterioro fue <span class=\"_ _6\"></span>reconocida. <span class=\"ls8\">Si</span> <span class=\"_ _6\"></span>\u00e9ste fuera <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> caso, <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor <span class=\"ls6\">en</span> <span class=\"_ _6\"></span>libros<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>activo <span class=\"lsc\">se</span> <span class=\"_ _6\"></span>incrementar\u00e1 hasta su valor recuperable,<span class=\"_ _27\"> </span></span></span></span></span>no <span class=\"_ _1\"></span>pudiendo exceder <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>en li<span class=\"_ _1\"></span>bros que s<span class=\"_ _1\"></span>e hu<span class=\"_ _1\"></span>biese registrado, n<span class=\"_ _1\"></span>eto de <span class=\"_ _1\"></span>amortizaci\u00f3n, de <span class=\"_ _1\"></span>no haberse <span class=\"_ _1\"></span>reconocido la<span class=\"_ _27\"> </span>p\u00e9rdida <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>eterioro <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>anteriores. <span class=\"_ _3\"> </span>Esta <span class=\"_ _9\"> </span>reversi\u00f3n <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>registrar\u00eda<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cuen<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _3\"> </span>y<span class=\"_ _27\"> </span>ganancias consolidada del <span class=\"_ _6\"></span>ejercicio.<span class=\"_ _27\"> </span>4.3. Arrendamientos<span class=\"ls9\">. </span>Activos por derecho de uso El <span class=\"_ _13\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>eval\u00faa<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>al  inicio <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"> </span>un  contrato, <span class=\"_ _13\"> </span>si  \u00e9ste <span class=\"_ _13\"> </span>conti<span class=\"_ _0\"></span>ene <span class=\"_ _13\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>arre<span class=\"_ _0\"></span>ndamiento. <span class=\"_ _13\"> </span>Un<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>ontrato <span class=\"_ _11\"> </span>es <span class=\"_ _13\"> </span>o <span class=\"_ _11\"> </span>contiene <span class=\"_ _13\"> </span>un<span class=\"_ _27\"> </span>arrendamiento, <span class=\"_ _1\"></span>si <span class=\"_ _8\"></span>otorga <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>derecho <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>controlar <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>uso <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _1\"></span>identificado <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>periodo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>empo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cambio<span class=\"_ _27\"> </span>de contrap<span class=\"_ _1\"></span>restaci\u00f3n. El periodo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>tiempo durante el <span class=\"_ _1\"></span>que el Grupo <span class=\"_ _1\"></span>utiliza un<span class=\"_ _1\"></span> activo, incluye lo<span class=\"_ _1\"></span>s periodos c<span class=\"_ _1\"></span>onsecutivos<span class=\"_ _27\"> </span>y <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>consecutivos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tiempo. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>reeval\u00faa <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>condiciones, <span class=\"_ _7\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>produce <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>modificaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contrato.<span class=\"_ _27\"> </span>El Grupo reconoce al comienzo del arrendamiento un activo por derecho de uso y un pasivo por<span class=\"_ _1\"></span> arrendamiento. El activo <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or d<span class=\"_ _0\"></span>erecho de <span class=\"_ _0\"></span>uso s<span class=\"_ _0\"></span>e compone d<span class=\"_ _0\"></span>el importe <span class=\"_ _6\"></span>del pasivo por <span class=\"_ _6\"></span>arrendamiento, cualquier <span class=\"_ _6\"></span>pago<span class=\"_ _1\"></span> por <span class=\"_ _6\"></span>arrendamiento<span class=\"_ _27\"> </span>realizado <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>anterioridad <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>comienzo, <span class=\"_ _8\"></span>menos <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>incentivos <span class=\"_ _8\"></span>recibidos, <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _8\"></span>iniciales <span class=\"_ _1\"></span>directos<span class=\"_ _27\"> </span>incurridos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>es<span class=\"_ _1\"></span>timaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>desmantelamiento <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>restauraci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ncurrir, <span class=\"_ _6\"></span>seg\u00fan <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>indicado <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>pol\u00edtica<span class=\"_ _27\"> </span>contable de provisiones. El <span class=\"_ _8\"></span>Grupo <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>optado <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>no <span class=\"_ _4\"></span>aplicar <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>pol\u00edticas <span class=\"_ _8\"></span>contables <span class=\"_ _4\"></span>indicadas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>continuaci\u00f3n <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>arrendamientos <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orto<span class=\"_ _27\"> </span>plazo. <span class=\"_ _4\"></span>El <span class=\"_ _4\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>valora <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>pasivo <span class=\"_ _4\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>arrendamiento <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _3\"> </span>actual <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pagos <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>arrend<span class=\"_ _1\"></span>amiento <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>est\u00e9n<span class=\"_ _27\"> </span>pendientes <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>pago <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>comienzo. <span class=\"_ _4\"></span>El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"></span>descuenta <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pagos <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>arrendamiento <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>inter\u00e9s<span class=\"_ _27\"> </span>incremental apropiado, salvo que pueda dete<span class=\"_ _1\"></span>rminar con fiabilidad el tipo de inter\u00e9s imp<span class=\"_ _0\"></span>l\u00edcito del arrendador.<span class=\"_ _27\"> </span>El<span class=\"ls0\"> plazo <span class=\"ls5\">del</span> arrendamiento se <span class=\"_ _4\"></span>determina <span class=\"_ _4\"></span>considerando <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>donde <span class=\"_ _4\"></span>el<span class=\"_ _1\"></span> arrendatario tiene <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>derecho <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>usar <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span></span>activo s<span class=\"_ _1\"></span>ubyacente, incluyendo <span class=\"_ _1\"></span>las re<span class=\"_ _1\"></span>novaciones cuando <span class=\"_ _1\"></span>exista u<span class=\"_ _1\"></span>na seguridad <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>de qu<span class=\"_ _1\"></span>e se <span class=\"_ _1\"></span>ejercer\u00e1 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>opci\u00f3n<span class=\"_ _27\"> </span>de <span class=\"_ _8\"></span>extender <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>arrendamiento<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Para <span class=\"_ _8\"></span>ello <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>considera <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>echos <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>circunstancias <span class=\"_ _8\"></span>relevantes <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>crean <span class=\"_ _8\"></span>un<span class=\"_ _27\"> </span>incentivo <span class=\"_ _4\"></span>econ\u00f3mico <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>ejer<span class=\"_ _0\"></span>cer <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>opci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>ren<span class=\"_ _0\"></span>ovaci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contrato. <span class=\"_ _4\"></span>Cuando <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>curran <span class=\"_ _4\"></span>eventos <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>cambios <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as<span class=\"_ _27\"> </span>circunstancias, la Sociedad podr\u00e1 revaluar el plazo. Los <span class=\"_ _4\"></span>pagos <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _4\"></span>arrendamiento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>pendientes <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>componen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>pa<span class=\"_ _1\"></span>gos <span class=\"_ _4\"></span>fijos<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>menos <span class=\"_ _8\"></span>cualquier <span class=\"_ _4\"></span>incentivo <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>cobrar, <span class=\"_ _4\"></span>los<span class=\"_ _27\"> </span>pagos variables q<span class=\"_ _0\"></span>ue dependen de u<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span> \u00edndice o<span class=\"_ _0\"></span> tasa, <span class=\"_ _0\"></span>valorados inicialmente por <span class=\"_ _6\"></span>el \u00edndice o t<span class=\"_ _0\"></span>asa aplicable <span class=\"_ _0\"></span>en la fe<span class=\"_ _0\"></span>cha de<span class=\"_ _27\"> </span>comienzo, <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>espera <span class=\"_ _4\"></span>pagar <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>garant\u00edas <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>residual, <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>precio <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>ejerci<span class=\"_ _8\"></span>cio <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>opci\u00f3n <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span>compra <span class=\"_ _9\"> </span>cuyo <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _9\"> </span>sea <span class=\"_ _9\"> </span>razonablemente <span class=\"_ _9\"> </span>cierto <span class=\"_ _9\"> </span>y <span class=\"_ _5\"> </span>los <span class=\"_ _9\"> </span>pagos <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _9\"> </span>indemnizaciones <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>cancelaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ontrato,<span class=\"_ _27\"> </span>siempre que el plazo de arrendamiento ref<span class=\"_ _0\"></span>leje el ejercicio<span class=\"_ _1\"></span> de la opci\u00f3n d<span class=\"_ _0\"></span>e cancelaci\u00f3n. El Grupo valora los activos por<span class=\"_ _27\"> </span>derecho <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>u<span class=\"_ _1\"></span>so <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>coste, <span class=\"_ _3\"> </span>menos <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>amortizaciones <span class=\"_ _4\"></span>y <span class=\"_ _4\"> </span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>deterioro <span class=\"_ _4\"> </span>acumul<span class=\"_ _1\"></span>adas, <span class=\"_ _4\"></span>ajustados <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>cualquier<span class=\"_ _27\"> </span>reestimaci\u00f3n <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>pasivo <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>arrendamiento. <span class=\"_ _13\"> </span>Los <span class=\"_ _13\"> </span>activos <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>derechos <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>uso <span class=\"_ _13\"> </span>se <span class=\"_ _13\"> </span>amortizan <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>plazo <span class=\"_ _13\"> </span>del<span class=\"_ _27\"> </span>arrendamiento estimado.<span class=\"_ _27\"> </span>El Grupo v<span class=\"_ _1\"></span>alora el pasivo <span class=\"_ _1\"></span>por arrendamiento i<span class=\"_ _1\"></span>ncrement\u00e1ndolo por el <span class=\"_ _1\"></span>gasto financiero devengado, disminuy\u00e9ndolo <span class=\"_ _1\"></span>por<span class=\"_ _27\"> </span>los <span class=\"_ _3\"> </span>pagos <span class=\"_ _3\"> </span>realizados <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>reestimando <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>contable <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>modificaciones <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>arre<span class=\"_ _1\"></span>ndamiento <span class=\"_ _4\"></span>o <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>reflejar <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as<span class=\"_ _27\"> </span>actualizaciones de los pagos fijos en sustancia.<span class=\"_ _27\"> </span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _0\"></span>registra <span class=\"_ _6\"></span>los p<span class=\"_ _0\"></span>agos <span class=\"_ _6\"></span>variables <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>han i<span class=\"_ _0\"></span>ncluido <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>icial <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pasivo <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>resultados<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>riodo<span class=\"_ _27\"> </span>en el que se producen los hechos que desencadenan su desembolso.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>reestima <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>por <span class=\"_ _8\"></span>arrendamiento <span class=\"_ _1\"></span>descontando <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>una <span class=\"_ _1\"></span>tasa <span class=\"_ _8\"></span>actualizada, <span class=\"_ _1\"></span>si<span class=\"_ _27\"> </span>se produce <span class=\"_ _6\"></span>un cambio <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n e<span class=\"_ _0\"></span>l plazo <span class=\"_ _6\"></span>de arrendamiento <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>un cambio <span class=\"_ _6\"></span>en la <span class=\"_ _0\"></span>expectativa <span class=\"_ _0\"></span>de ejer<span class=\"_ _0\"></span>cicio de <span class=\"_ _6\"></span>la opci\u00f3n d<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>ompra<span class=\"_ _27\"> </span>del activo subyacente.<span class=\"_ _27\"> </span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>reestima <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>pasivo <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rrendamiento <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>roduce <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>cambio <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _1\"></span>esp<span class=\"_ _1\"></span>erados <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una<span class=\"_ _27\"> </span>garant\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>residual o<span class=\"_ _1\"></span> un <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _1\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00edndice o <span class=\"_ _1\"></span>tasa <span class=\"_ _1\"></span>utilizado <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>determinar <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pagos, <span class=\"_ _1\"></span>incluyendo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>cambio<span class=\"_ _27\"> </span>para reflejar cambios en las rentas de mercado una vez se produce una revisi\u00f3n de las mismas.<span class=\"_ _27\"> </span>Operaciones de venta de activos con posterior arrendamient<span class=\"_ _0\"></span>o (Sale &amp; Leaseback)<span class=\"_ _27\"> </span>En <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>caso <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>operaciones <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>venta <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>activos <span class=\"_ _8\"></span>no <span class=\"_ _1\"></span>corrientes <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _8\"></span>posterior <span class=\"_ _1\"></span>(Sale <span class=\"_ _8\"></span>&amp; <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>easeback) <span class=\"_ _1\"></span>estas<span class=\"_ _27\"> </span>son <span class=\"_ _4\"></span>registrada<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>marco <span class=\"_ _4\"></span>normativo <span class=\"_ _8\"></span>financiero <span class=\"_ _8\"></span>aplicable <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _8\"></span>dominante. <span class=\"_ _4\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>este <span class=\"_ _8\"></span>sentido,<span class=\"_ _27\"> </span>estas <span class=\"_ _6\"></span>transacciones <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>contabilizan <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>requerimientos <span class=\"_ _6\"></span>establecidos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>NIIF <span class=\"_ _7\"></span>15 <span class=\"_ _6\"></span>In<span class=\"_ _1\"></span>gresos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontratos<span class=\"_ _27\"> </span>con <span class=\"_ _8\"></span>clientes <span class=\"_ _8\"></span>respecto <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>eva<span class=\"_ _0\"></span>luaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>transferencia <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>control, <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>NIIF <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>Arrendamientos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>relaci\u00f3n <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span>reconocimiento del derecho de uso y del pasivo por arrendamiento.<span class=\"_ _27\"> </span>Una  operaci\u00f3n  se  considera<span class=\"_ _0\"></span>  una  venta  \u00fanicamente  cuando  la <span class=\"_ _b\"> </span>transferencia  del  activo  cu<span class=\"_ _0\"></span>mple  los  criterios  de<span class=\"_ _27\"> </span>reconocimiento <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>ingresos <span class=\"_ _1\"></span>previstos <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>NIIF <span class=\"_ _1\"></span>15, <span class=\"_ _8\"></span>es <span class=\"_ _1\"></span>deci<span class=\"_ _1\"></span>r, <span class=\"_ _1\"></span>cuando <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>comprador<span class=\"_ _8\"></span><span class=\"ff8\">\u2011</span>arrendador <span class=\"_ _8\"></span>obtiene <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrol <span class=\"_ _1\"></span>del<span class=\"_ _27\"> </span>activo. Para determinar si se produce dicha t<span class=\"_ _1\"></span>ransferencia, la Sociedad analiza los t\u00e9rminos contractuales, el g<span class=\"_ _1\"></span>rado de<span class=\"_ _27\"> </span>exposici\u00f3n a los riesgos y beneficios del activo, y cualquier restricci\u00f3n contractual relevante.<span class=\"_ _27\"> </span>Cuando la operaci\u00f3n <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>umple los cr<span class=\"_ _0\"></span>iterios de venta, <span class=\"_ _0\"></span>la transacci\u00f3n s<span class=\"_ _0\"></span>e registra siguiendo <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l enfoque de <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>edici\u00f3n parcial<span class=\"_ _27\"> </span>exigido <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>NIIF <span class=\"_ _8\"></span>16. <span class=\"_ _4\"></span>La <span class=\"_ _8\"></span>ganancia <span class=\"_ _4\"></span>o <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _4\"></span>der<span class=\"_ _0\"></span>ivada <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>enajenaci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>activo <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _4\"></span>\u00fanicamente <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>la<span class=\"_ _27\"> </span>medida <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>est\u00e1 <span class=\"_ _17\"> </span>relacionada <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>derechos <span class=\"_ _17\"> </span>transferidos <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>comprador<span class=\"ff8\">\u2011<span class=\"_ _1\"></span></span>arrendador. <span class=\"_ _17\"> </span>La <span class=\"_ _17\"> </span>parte <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la<span class=\"_ _27\"> </span>contraprestaci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>considera <span class=\"_ _8\"></span>asociada <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>derechos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>retiene <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>difiere <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>incorpora <span class=\"_ _8\"></span>al<span class=\"_ _27\"> </span>importe del activo por derecho de uso.<span class=\"_ _27\"> </span>El contrato de arrendamiento posterior se reconoce aplicando los criterios generales de la <span class=\"_ _0\"></span>NIIF 16. En particular:<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>valora <span class=\"_ _1\"></span>inicialmente <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>proporcional <span class=\"_ _8\"></span>del va<span class=\"_ _1\"></span>lor en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo<span class=\"_ _27\"> </span>vendido que <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>orresponde <span class=\"_ _0\"></span>al derecho <span class=\"_ _6\"></span>de uso que <span class=\"_ _6\"></span>la Sociedad <span class=\"_ _6\"></span>retie<span class=\"_ _1\"></span>ne, <span class=\"_ _0\"></span>ajustado por <span class=\"_ _6\"></span>cualquier contraprestaci\u00f3n<span class=\"_ _27\"> </span>pagada o recibida relacionada con el arrendamiento.<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>arrendamiento se <span class=\"_ _1\"></span>reconoce <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el v<span class=\"_ _1\"></span>alor presente <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> los <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>futuros, <span class=\"_ _1\"></span>descontados utilizando<span class=\"_ _27\"> </span>el tipo <span class=\"_ _0\"></span>de inter\u00e9s <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>mpl\u00edcito en <span class=\"_ _6\"></span>el contrato <span class=\"_ _0\"></span>o, cuando <span class=\"_ _0\"></span>no pueda <span class=\"_ _6\"></span>dete<span class=\"_ _1\"></span>rminarse de<span class=\"_ _0\"></span> forma fi<span class=\"_ _0\"></span>able, el t<span class=\"_ _0\"></span>ipo incrementa<span class=\"_ _0\"></span>l<span class=\"_ _27\"> </span>de endeudamiento del Grupo.<span class=\"_ _27\"> </span>El activo por derecho de uso se amortiza a lo largo del plazo del arrendamiento, s<span class=\"_ _0\"></span>iguiendo el m\u00e9todo lineal, salvo que<span class=\"_ _27\"> </span>otro patr\u00f3n refleje de forma m\u00e1s fiel el consumo del beneficio econ\u00f3mico.<span class=\"_ _27\"> </span>Si <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>cumple <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>criterios <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>venta <span class=\"_ _1\"></span>conforme <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>NIIF <span class=\"_ _8\"></span>15, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>transferido <span class=\"_ _1\"></span>permanece <span class=\"_ _8\"></span>reconocido<span class=\"_ _27\"> </span>en <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>consolidado <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>contraprestaci\u00f3n <span class=\"_ _4\"></span>recibida <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registra <span class=\"_ _4\"></span>como <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>pasivo <span class=\"_ _8\"></span>financiero, <span class=\"_ _8\"></span>aplicando <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>NIIF <span class=\"_ _4\"></span>9<span class=\"_ _27\"> </span>Instrumentos Financieros, trat\u00e1ndose la operaci\u00f3n como un pr\u00e9stamo garantizado.<span class=\"_ _27\"> </span>4.4 Instrumentos Financieros<span class=\"_ _27\"> </span>Clasificaci\u00f3n de instrumentos financieros<span class=\"_ _27\"> </span>A <span class=\"_ _4\"></span>efec<span class=\"_ _1\"></span>tos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>su <span class=\"_ _4\"></span>valoraci\u00f3n, <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>clasifica <span class=\"_ _4\"></span>los <span class=\"_ _3\"> </span>instrumentos <span class=\"_ _4\"> </span>financieros <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>las <span class=\"_ _3\"> </span>categor\u00edas <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>activos <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pasivos<span class=\"_ _27\"> </span>financieros <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>val<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>ra<span class=\"_ _1\"></span>zonable <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>cambios <span class=\"_ _8\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span>resultados, <span class=\"_ _8\"></span>separando <span class=\"_ _4\"></span>aquellos <span class=\"_ _8\"></span>designados <span class=\"_ _4\"></span>inicialmente <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>aquellos<span class=\"_ _27\"> </span>mantenidos <span class=\"_ _6\"></span>para <span class=\"_ _0\"></span>negociar <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>valorad<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>obligatoriamente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>resultados,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pasivos<span class=\"_ _27\"> </span>financieros <span class=\"_ _9\"> </span>valorados <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>coste <span class=\"_ _9\"> </span>amortizado <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _9\"> </span>valorados <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>valor <span class=\"_ _b\"> </span>razonable <span class=\"_ _9\"> </span>con <span class=\"_ _3\"> </span>cambios <span class=\"_ _5\"> </span><span class=\"ls6\">en</span> <span class=\"_ _9\"> </span>otro<span class=\"_ _27\"> </span>resultado <span class=\"_ _6\"></span>global, <span class=\"_ _6\"></span>separando <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>instrumentos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>designados <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo ta<span class=\"_ _0\"></span>les, del <span class=\"_ _0\"></span>resto <span class=\"_ _0\"></span>de activos <span class=\"_ _6\"></span>financieros. La<span class=\"_ _27\"> </span></span></span>clasificaci\u00f3n  depende  del  model<span class=\"_ _1\"></span>o  de  negocio  del  Grupo <span class=\"_ _11\"> </span>para <span class=\"_ _11\"> </span>gestionar <span class=\"_ _11\"> </span>los  activos <span class=\"_ _11\"> </span>financieros  y <span class=\"_ _11\"> </span>los  t\u00e9rmin<span class=\"_ _1\"></span>os<span class=\"_ _27\"> </span>contractuales de los flujos de <span class=\"_ _6\"></span>efectivo.<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _1\"></span>Grupo clasifica <span class=\"_ _1\"></span><span class=\"ls5\">un</span> <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>a coste <span class=\"_ _1\"></span>amortizado <span class=\"lsc\">si</span> <span class=\"lsc\">se</span> <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ntiene <span class=\"ls5\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _1\"></span>marco <span class=\"_ _1\"></span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span><span class=\"ls5\">un</span> <span class=\"_ _1\"></span>modelo <span class=\"_ _1\"></span><span class=\"ls5\">de</span> negocio <span class=\"_ _4\"></span>cuyo<span class=\"_ _27\"> </span></span>objetivo es <span class=\"_ _1\"></span>mantener activos<span class=\"_ _1\"></span> financieros para <span class=\"_ _1\"></span>obtener flujos d<span class=\"_ _1\"></span>e efectivo <span class=\"_ _1\"></span>contractuales y <span class=\"_ _1\"></span>las condiciones c<span class=\"_ _1\"></span>ontractuales<span class=\"_ _27\"> </span>del<span class=\"ls0\"> activo fi<span class=\"_ _0\"></span>nanciero dan lugar, <span class=\"ls5\">en</span> <span class=\"_ _6\"></span>fechas <span class=\"_ _1\"></span>especificadas, a fl<span class=\"_ _0\"></span>ujos <span class=\"ls5\">de</span> efectivo qu<span class=\"_ _0\"></span>e son \u00fanicamente <span class=\"_ _8\"></span>pagos <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>principal <span class=\"_ _8\"></span>e<span class=\"_ _27\"> </span></span>intereses sobre el importe del principal pendiente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>(UPPI).<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>clasifica <span class=\"_ _8\"></span><span class=\"ls6\">un</span> <span class=\"_ _8\"></span>activo<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>financiero <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>cambios <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _8\"></span>otro <span class=\"_ _8\"></span>resultado <span class=\"_ _8\"></span>glo<span class=\"_ _1\"></span>bal, <span class=\"_ _8\"></span><span class=\"lse\">si</span> <span class=\"_ _8\"></span><span class=\"lsc\">se</span> <span class=\"_ _8\"></span>mantiene <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span></span>marco <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>modelo <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>negocio <span class=\"_ _8\"></span>cu<span class=\"_ _1\"></span>yo <span class=\"_ _4\"></span>objetivo <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>alcanza <span class=\"_ _4\"></span>obteniendo <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>ontractuales <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>vendiend<span class=\"_ _0\"></span>o<span class=\"_ _27\"> </span>activos financieros y <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as condiciones <span class=\"_ _0\"></span>contractuales del activo <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero dan lugar, <span class=\"_ _0\"></span>en fechas espec<span class=\"_ _0\"></span>ificadas, a flujos <span class=\"_ _0\"></span>de<span class=\"_ _27\"> </span>efectivo que son UPPI.<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _0\"></span>modelo <span class=\"ls6\">de</span> <span class=\"_ _6\"></span>negocio <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> d<span class=\"_ _0\"></span>etermina p<span class=\"_ _0\"></span>or <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> personal <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>lave <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>Grupo y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span><span class=\"ls5\">un<span class=\"ls0\"> ni<span class=\"_ _0\"></span>vel <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>refleja <span class=\"_ _6\"></span><span class=\"lsb\">la<span class=\"ls0\"> forma <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue gestionan<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>conjuntamente grupos <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e activos f<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nancieros para <span class=\"_ _0\"></span>alcanzar un <span class=\"_ _0\"></span>objetivo de <span class=\"_ _6\"></span>ne<span class=\"_ _1\"></span>gocio concreto<span class=\"_ _0\"></span>. El modelo <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> negoci<span class=\"_ _0\"></span>o del<span class=\"_ _27\"> </span>Grupo representa la forma en que este gestiona sus activos financieros para generar fluj<span class=\"_ _0\"></span>os de<span class=\"_ _8\"></span> efectivo.<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>enmarcan <span class=\"_ _1\"></span>en <span class=\"_ _4\"></span>un <span class=\"_ _1\"></span>modelo <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>egocio <span class=\"_ _8\"></span>cuyo <span class=\"_ _8\"></span>objetivo <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>mantener <span class=\"_ _8\"></span>activos <span class=\"_ _4\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>percibir<span class=\"_ _27\"> </span>flujos de efectivo contractuales se <span class=\"_ _0\"></span>gestionan para generar flujos de efectivo e<span class=\"_ _0\"></span>n forma de cobros contractuales durant<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span>la <span class=\"_ _8\"></span>vida <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nstrumento. <span class=\"_ _4\"></span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _8\"></span>gestiona <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _8\"></span>mantenidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cartera <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>percibir <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sos <span class=\"_ _8\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>efectivo<span class=\"_ _27\"> </span>contractuales <span class=\"_ _4\"></span>concretos. <span class=\"_ _3\"> </span>Para <span class=\"_ _4\"></span>determinar <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>se <span class=\"_ _3\"> </span>obtienen <span class=\"_ _4\"></span>mediante <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>percepci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>efectivo <span class=\"_ _0\"></span>contractuales <span class=\"_ _6\"></span>de los <span class=\"_ _6\"></span>activos f<span class=\"_ _0\"></span>inancieros, el <span class=\"_ _6\"></span>Grupo c<span class=\"_ _0\"></span>onsidera <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>frecue<span class=\"_ _1\"></span>ncia, <span class=\"_ _6\"></span>el valor <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>alendario <span class=\"_ _6\"></span>de las <span class=\"_ _6\"></span>ventas<span class=\"_ _27\"> </span>en ejercicios anteriores, los motivos d<span class=\"_ _1\"></span>e esas ventas y las expectativas<span class=\"_ _8\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span>relaci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>actividad <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>futura. <span class=\"_ _7\"></span><span class=\"lsd\">No<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>obstante, <span class=\"_ _6\"></span><span class=\"ls7\">las<span class=\"ls0\"> ventas <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>s\u00ed m<span class=\"_ _0\"></span>ismas <span class=\"ls6\">no</span> <span class=\"_ _6\"></span>determinan <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>modelo <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>negocio <span class=\"_ _8\"></span>y, <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>ello<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>no <span class=\"_ _8\"></span>pueden <span class=\"_ _8\"></span>considerarse <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>forma<span class=\"_ _27\"> </span></span></span></span></span>aislada. <span class=\"_ _6\"></span>En <span class=\"_ _0\"></span>su <span class=\"_ _6\"></span>lugar, <span class=\"_ _6\"></span>es la <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _6\"></span>sobre<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>ventas <span class=\"_ _6\"></span>pasadas <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>expectativas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>ventas <span class=\"_ _6\"></span>futuras <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>o<span class=\"_ _1\"></span>frece<span class=\"_ _27\"> </span></span></span></span></span>datos indicativos del modo <span class=\"_ _1\"></span>de alc<span class=\"_ _1\"></span>anzar el<span class=\"_ _1\"></span> objetivo <span class=\"_ _1\"></span>declarado <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>que respecta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>gesti\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos<span class=\"_ _27\"> </span>financieros y, m\u00e1s espec\u00edficamente, el modo en que se obtienen los flujos de efectivo.<span class=\"_ _27\"> </span>Para <span class=\"_ _8\"></span><span class=\"ls7\">los</span> <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>valor<span class=\"_ _0\"></span>ados <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>valo<span class=\"_ _1\"></span>r <span class=\"_ _8\"></span>razonable, <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>ganancias <span class=\"_ _8\"></span><span class=\"lse\">se<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>rec<span class=\"_ _1\"></span>onocer\u00e1n <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span>resultados <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>en <span class=\"_ _3\"> </span>otro<span class=\"_ _27\"> </span>resultado <span class=\"_ _5\"> </span>global. <span class=\"_ _5\"> </span>Para <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>inversiones <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>instrumentos <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _5\"> </span>neto <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>no <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>antienen <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>negociar,<span class=\"_ _27\"> </span>dependen <span class=\"ls5\">de</span> <span class=\"_ _6\"></span><span class=\"lsc\">si<span class=\"ls0\"> <span class=\"ls5\">el</span> <span class=\"_ _0\"></span>Grupo <span class=\"ls5\">ha</span> he<span class=\"_ _0\"></span>cho una elecci\u00f3n irrevoc<span class=\"_ _0\"></span>able <span class=\"ls6\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _0\"></span>momento <span class=\"ls5\">de</span> reconocimien<span class=\"_ _0\"></span>to inicial <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>contabilizar<span class=\"_ _27\"> </span></span></span>las <span class=\"_ _9\"> </span>inversiones <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>valor <span class=\"_ _5\"> </span>razonable <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ambios <span class=\"_ _9\"> </span>en <span class=\"_ _5\"> </span>otro <span class=\"_ _5\"> </span>resultado <span class=\"_ _9\"> </span>global <span class=\"_ _9\"> </span>(VRORG).<span class=\"_ _8\"></span> <span class=\"_ _5\"> </span>El <span class=\"_ _9\"> </span>Grupo<span class=\"_ _27\"> </span>reclasifica las inversiones en deuda cuando y s\u00f3lo cuando <span class=\"_ _0\"></span>su modelo de negocio para gestionar esos activos cambia.<span class=\"_ _27\"> </span>Valoraci\u00f3n<span class=\"_ _27\"> </span>En el momento de recono<span class=\"_ _0\"></span>cimiento inicial, el Grupo valora<span class=\"_ _0\"></span> un activo financiero a su <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor razonable m\u00e1s, en el <span class=\"_ _0\"></span>caso de<span class=\"_ _27\"> </span>un <span class=\"_ _1\"></span>activo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>no <span class=\"_ _1\"></span>sea <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>cambios <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>resultados, <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>sea<span class=\"_ _1\"></span>n<span class=\"_ _27\"> </span>directamente atribuibles a la adquisici\u00f3n. Los costes de transacci\u00f3n de activos financieros a valor razonable con cambios en re<span class=\"_ _0\"></span>sultados se llevan a resultados.<span class=\"_ _27\"> </span>Para <span class=\"_ _0\"></span>determinar <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>pasiv<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>financie<span class=\"_ _1\"></span>ros, <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>utiliza<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"lsb\">la</span> <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">lo<span class=\"ls0\"> <span class=\"_ _6\"></span>posible d<span class=\"_ _1\"></span>atos <span class=\"ls5\">de<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>mercado. <span class=\"_ _4\"></span><span class=\"ls8\">En</span> <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span><span class=\"ls7\">los</span> <span class=\"_ _4\"></span>factores <span class=\"_ _4\"></span>ut<span class=\"_ _0\"></span>ilizados <span class=\"_ _4\"></span>para <span class=\"_ _8\"></span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>valo<span class=\"_ _1\"></span>raci\u00f3n, <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>valores <span class=\"_ _4\"></span>razonables <span class=\"_ _8\"></span><span class=\"lsc\">se</span> <span class=\"_ _8\"></span>jerarquizan <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>base <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>los<span class=\"_ _27\"> </span>siguientes niveles:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Nivel 1: precios de co<span class=\"_ _1\"></span>tizaci\u00f3n (no ajustados) dentro de mercados vigentes para activos o pasivos id\u00e9nticos a<span class=\"_ _27\"> </span></span>los que se est\u00e1n considerando.<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Nivel <span class=\"_ _4\"></span>2: <span class=\"_ _8\"></span>factores <span class=\"_ _4\"></span>distintos <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>precios <span class=\"_ _4\"></span>considerados <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>Nivel <span class=\"_ _4\"></span>l <span class=\"_ _8\"></span>que <span class=\"_ _4\"></span>procedan <span class=\"_ _8\"></span>directamente <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _4\"></span>o<span class=\"_ _27\"> </span></span>pasivo en cuesti\u00f3n, tales como aquellos que puedan derivar directamente del precio.<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Nivel 3: factores no basados en datos procedentes directamente del mercado.<span class=\"_ _27\"> </span></span>En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>factores <span class=\"_ _4\"></span>utilizados <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>determinaci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>razonable <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>pasivo <span class=\"_ _4\"></span>queden<span class=\"_ _27\"> </span>incluidos  en  distintos  niveles  de  jerarquizaci\u00f3n,  el  valor  razonable  se  determinara  en  su <span class=\"_ _13\"> </span>t<span class=\"_ _0\"></span>otalidad  en  base  al<span class=\"_ _27\"> </span>componente significativo situado en el menor nivel de <span class=\"_ _7\"></span>jerarqu\u00eda.<span class=\"_ _27\"> </span>Principios de compensaci\u00f3n<span class=\"_ _27\"> </span>Un<span class=\"ls0\"> <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>y un <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>financieros <span class=\"_ _7\"></span>son <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span><span class=\"ls6\">el<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span>derecho <span class=\"_ _6\"></span>exigible <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>egalmente<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>de<span class=\"ls0\"> <span class=\"_ _6\"></span>compensar <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>importes <span class=\"_ _0\"></span>reconocidos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span><span class=\"lsb\">la<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>intenci\u00f3n <span class=\"_ _0\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>liquidar <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _0\"></span>cantidad <span class=\"_ _6\"></span>neta <span class=\"_ _6\"></span>o de <span class=\"_ _6\"></span>realizar el <span class=\"_ _6\"></span>activo <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>ancelar<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span>el pasivo simult\u00e1neamente.<span class=\"_ _27\"> </span>Activos y pasivos financieros a valor razonable con cambios <span class=\"_ _0\"></span>en resultados<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>aquellos <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>clasifican <span class=\"_ _8\"></span>como<span class=\"_ _27\"> </span>mantenidos para negociar o han sido designados desde el momento de su reconocim<span class=\"_ _0\"></span>iento inicial.<span class=\"_ _27\"> </span>Un activo o pasivo financiero se clasifica como mantenido para negociar si:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Se adquiere o incurre principalmente con el objeto de venderlo o volver a c<span class=\"_ _0\"></span>omprarlo en un futuro inmediato.<span class=\"_ _27\"> </span></span>En <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>reconocimiento <span class=\"_ _8\"></span>inicial <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>cartera <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>identificados <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>gestionan<span class=\"_ _27\"> </span>conjuntamente y para la cual existe evidencia de un patr\u00f3n reciente de obtenci\u00f3n de beneficios a corto plazo,<span class=\"_ _1\"></span> o<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Es <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>derivado, <span class=\"_ _1\"></span>excepto un<span class=\"_ _1\"></span> deriv<span class=\"_ _1\"></span>ado q<span class=\"_ _1\"></span>ue haya <span class=\"_ _1\"></span>sido <span class=\"_ _1\"></span>designado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>instrumento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cobertura <span class=\"_ _1\"></span>y<span class=\"_ _8\"></span> c<span class=\"_ _1\"></span>umpla las<span class=\"_ _27\"> </span></span>condiciones para ser eficaz y un derivado que sea un contra<span class=\"_ _0\"></span>to de garant\u00eda financiera.<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>activos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pasivos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>valor <span class=\"_ _4\"></span>razonable <span class=\"_ _4\"></span>con <span class=\"_ _4\"> </span>camb<span class=\"_ _1\"></span>ios <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>resultados <span class=\"_ _4\"></span>se <span class=\"_ _3\"> </span>reconocen <span class=\"_ _4\"></span>inicialmente <span class=\"_ _4\"></span>al <span class=\"_ _3\"> </span>valor<span class=\"_ _27\"> </span>razonable. <span class=\"_ _7\"></span>Los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>transacci\u00f3n <span class=\"_ _7\"></span>directamente <span class=\"_ _7\"></span>atribuibles <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>compra <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>emisi\u00f3n <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>reconocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>gasto a <span class=\"_ _6\"></span>medida<span class=\"_ _27\"> </span></span></span></span></span></span></span>que se <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>curren.<span class=\"_ _27\"> </span>Con  posterioridad <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>su <span class=\"_ _11\"> </span>reconocimiento  i<span class=\"_ _1\"></span>nicial,  se <span class=\"_ _11\"> </span>reconocen  a <span class=\"_ _11\"> </span>valor <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>zonable  registrando  las  variaci<span class=\"_ _1\"></span>ones  en<span class=\"_ _27\"> </span>resultados. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>raz<span class=\"_ _0\"></span>onable <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>reduce <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"></span>incurrir <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>eventual<span class=\"_ _27\"> </span>venta o disposici\u00f3n por otra v\u00eda.<span class=\"_ _27\"> </span>El Grupo no reclasifica <span class=\"_ _0\"></span>ning\u00fan activo o pasi<span class=\"_ _0\"></span>vo financiero de o <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> esta categor\u00eda mientras <span class=\"_ _0\"></span>este reconocido en e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>alance<span class=\"_ _27\"> </span>consolidado.<span class=\"_ _27\"> </span>Activos financieros a coste amortizado<span class=\"_ _27\"> </span>Son <span class=\"_ _8\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obros <span class=\"_ _1\"></span>fijos <span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>determinables <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cotizan <span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"ls6\">un</span> <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>activo distintos<span class=\"_ _27\"> </span>de<span class=\"ls0\"> <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>quellos <span class=\"_ _6\"></span>clasificados <span class=\"_ _7\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>otras <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ategor\u00edas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>financieros. <span class=\"_ _6\"></span>Estos <span class=\"_ _6\"></span>activos <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>inicialmente <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor<span class=\"_ _27\"> </span></span></span></span></span></span>razonable, incluyendo <span class=\"_ _6\"></span>los costes de <span class=\"_ _6\"></span>transacci\u00f3n incurridos, y <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>valoran<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>osteriormente <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> coste <span class=\"_ _0\"></span>amortizado, <span class=\"_ _6\"></span>utilizando<span class=\"_ _27\"> </span></span></span></span></span>el<span class=\"ls0\"> m\u00e9todo <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> tipo </span>de<span class=\"_ _0\"></span><span class=\"ls0\"> inter\u00e9s ef<span class=\"_ _0\"></span>ectivo.<span class=\"_ _27\"> </span></span></span></span>Instrumentos de deuda<span class=\"_ _27\"> </span>La <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>posterior <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>instrumentos <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>deuda <span class=\"_ _8\"></span>depende <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>modelo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>negocio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _8\"></span>para <span class=\"_ _4\"></span>gestionar <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span>activo <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _4\"></span>caracter\u00edsticas <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>activo. <span class=\"_ _4\"></span>Los <span class=\"_ _8\"></span>i<span class=\"_ _1\"></span>nstrumentos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>deuda <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>Grupo<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>consisten,<span class=\"_ _27\"> </span>principalmente, <span class=\"ls5\">en</span> <span class=\"_ _6\"></span>deudores comerciales y <span class=\"_ _6\"></span>otras cuentas <span class=\"ls5\">por<span class=\"_ _0\"></span><span class=\"ls0\"> cobrar, <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> Grupo <span class=\"_ _0\"></span>clasifica como activos financieros a<span class=\"_ _27\"> </span></span></span></span></span>coste amortizado.<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>activos <span class=\"_ _3\"> </span>financieros <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>son <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mantiene <span class=\"_ _4\"></span>para <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>cobro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>efectivo<span class=\"_ _27\"> </span>contractuales <span class=\"_ _4\"></span>cuando <span class=\"_ _8\"></span>esos <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>presentan <span class=\"_ _4\"></span>solo <span class=\"_ _8\"></span>pagos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>principal <span class=\"_ _8\"></span>e <span class=\"_ _4\"></span>intereses, <span class=\"_ _4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>valoran <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>coste<span class=\"_ _27\"> </span>amortizado. Los <span class=\"_ _6\"></span>ingresos por <span class=\"_ _0\"></span>intereses de <span class=\"_ _6\"></span>estos activos <span class=\"_ _6\"></span>financieros se <span class=\"_ _0\"></span>incluyen en <span class=\"_ _6\"></span>los ingre<span class=\"_ _0\"></span>sos financieros <span class=\"_ _6\"></span>de acuerdo<span class=\"_ _27\"> </span>con el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _27\"> </span>Instrumentos de patrimonio<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _4\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>ma<span class=\"_ _1\"></span>ntiene <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span>propiedad, <span class=\"_ _4\"></span>fundamentalmente <span class=\"_ _4\"></span>instrumentos <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>neto, <span class=\"_ _4\"></span>que <span class=\"_ _9\"> </span>son<span class=\"_ _27\"> </span></span>valorados a valor razonable. Cuando <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>Direcci\u00f3n <span class=\"_ _5\"> </span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _5\"> </span>ha <span class=\"_ _5\"> </span>optado <span class=\"_ _9\"> </span>por <span class=\"_ _5\"> </span>presentar <span class=\"_ _9\"> </span>las <span class=\"_ _5\"> </span>ganancias <span class=\"_ _9\"> </span>y <span class=\"_ _5\"> </span>p\u00e9rdidas <span class=\"_ _9\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>el <span class=\"_ _5\"> </span>valor <span class=\"_ _9\"> </span>razonable <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>las<span class=\"_ _27\"> </span>inversiones <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>patrimonio <span class=\"_ _8\"></span>neto <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>otro <span class=\"_ _8\"></span>resultado <span class=\"_ _1\"></span>global, <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>posterioridad <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>reconocimiento <span class=\"_ _1\"></span>inicial, <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>instrumentos<span class=\"_ _27\"> </span>de patrimonio s<span class=\"_ _0\"></span>e valoran a <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor razonable, <span class=\"_ _0\"></span>reconociendo la <span class=\"_ _0\"></span>p\u00e9rdida o ganancia <span class=\"_ _6\"></span>en otro resultado gl<span class=\"_ _0\"></span>obal. Los importe<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>reconocidos en otro resultado global no <span class=\"_ _0\"></span>son objeto de reclasificaci\u00f3n a resultados, sin p<span class=\"_ _0\"></span>erjuicio de ser reclasificados <span class=\"_ _0\"></span>a<span class=\"_ _27\"> </span>reservas en el momento <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span><span class=\"ls7\">lugar<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>baja <span class=\"_ _3\"> </span><span class=\"ls5\">de</span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>instrumentos. </span></span></span></span></span></span></span></span></span></span>Los<span class=\"ls0\"> dividendos </span>de<span class=\"ls0\"> tales inversiones siguen reconoci\u00e9ndose  en el <span class=\"_ _8\"></span>resultado del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>como otros <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>cuando<span class=\"_ _27\"> </span></span>se<span class=\"ls0\"> establece<span class=\"_ _0\"></span> <span class=\"ls5\">el</span> derecho <span class=\"ls5\">del<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>Grupo a recibir l<span class=\"_ _0\"></span>os pagos.<span class=\"_ _27\"> </span></span></span></span>Las <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>\u00e9rdidas <span class=\"_ _3\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>alor <span class=\"_ _3\"> </span>(y <span class=\"_ _9\"> </span>reversiones <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>eterioro <span class=\"_ _3\"> </span>del <span class=\"_ _9\"> </span>valor) <span class=\"_ _3\"> </span>sobre <span class=\"_ _9\"> </span>inversiones <span class=\"_ _3\"> </span>en<span class=\"_ _27\"> </span>patrimonio neto valoradas a valor razonable<span class=\"_ _0\"></span> con cambios en otro resultado gl<span class=\"_ _0\"></span>obal no se presentan separadamente de<span class=\"_ _27\"> </span>otros cambios en el valor razonable.<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Desde 1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>enero de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>018 <span class=\"_ _0\"></span>el G<span class=\"_ _0\"></span>rupo eval\u00faa, <span class=\"_ _0\"></span>sobre una <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>spectiva, las <span class=\"_ _6\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>esperadas <span class=\"_ _0\"></span>asociadas<span class=\"_ _27\"> </span>con sus i<span class=\"_ _0\"></span>nstrumentos de d<span class=\"_ _0\"></span>euda contabilizados a <span class=\"_ _6\"></span>coste amortizado. E<span class=\"_ _0\"></span>l Grupo ut<span class=\"_ _0\"></span>iliza las solu<span class=\"_ _0\"></span>ciones pr\u00e1cticas per<span class=\"_ _0\"></span>mitidas<span class=\"_ _27\"> </span>por NIIF 9 <span class=\"_ _6\"></span>para valorar las p\u00e9r<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>idas crediticias <span class=\"_ _0\"></span>esperadas rel<span class=\"_ _0\"></span>acionadas con cuentas <span class=\"_ _6\"></span>comerciales mediante un <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>nfoque<span class=\"_ _27\"> </span>simplificado, <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>orma <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>elimina <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>evaluar <span class=\"_ _4\"></span>cuando <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>producido <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>umento <span class=\"_ _4\"></span>significativo <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>r\u00e9dito. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>enfoque <span class=\"_ _6\"></span>simplificado <span class=\"_ _6\"></span>exige <span class=\"_ _0\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>se <span class=\"_ _0\"></span>registren <span class=\"_ _6\"></span>desde <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>inicial<span class=\"_ _27\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar, <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span>termina <span class=\"_ _1\"></span><span class=\"ls7\">las</span> <span class=\"_ _8\"></span>p\u00e9rdidas c<span class=\"_ _1\"></span>rediticias <span class=\"_ _1\"></span>esperadas <span class=\"_ _8\"></span>como <span class=\"_ _1\"></span><span class=\"ls5\">una</span> <span class=\"_ _1\"></span>estimaci\u00f3n,<span class=\"_ _27\"> </span>ponderada <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"ls6\">de</span> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> pr<span class=\"_ _0\"></span>obabilidad, de dichas p\u00e9rdidas durante la vida esperada del instrumento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero.<span class=\"_ _27\"> </span></span></span></span></span>La soluci\u00f3n pr\u00e1ctica utilizada e<span class=\"_ _0\"></span>s el uso de una matriz de provi<span class=\"_ _0\"></span>siones basada en la segmentaci\u00f3n en gru<span class=\"_ _0\"></span>pos de activos<span class=\"_ _27\"> </span>homog\u00e9neos, ap<span class=\"_ _0\"></span>licando la <span class=\"_ _6\"></span>informaci\u00f3n hi<span class=\"_ _0\"></span>st\u00f3rica de <span class=\"_ _6\"></span>porcentajes de <span class=\"_ _6\"></span>impago para <span class=\"_ _6\"></span>dichos grup<span class=\"_ _0\"></span>os y <span class=\"_ _6\"></span>aplicando informaci\u00f3n<span class=\"_ _27\"> </span>razonable  sobre <span class=\"_ _5\"> </span>las  condiciones  econ\u00f3micas <span class=\"_ _5\"> </span>futuras.<span class=\"_ _1\"></span>  Los<span class=\"_ _0\"></span>  porcentajes <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e  i<span class=\"_ _0\"></span>mpago  se <span class=\"_ _5\"> </span>calculan  de <span class=\"_ _b\"> </span>acuerdo  a <span class=\"_ _5\"> </span>la<span class=\"_ _27\"> </span>experiencia <span class=\"_ _1\"></span>actual de <span class=\"_ _1\"></span>impago durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u00faltimo a\u00f1<span class=\"_ _1\"></span>o, al <span class=\"_ _1\"></span>ser un <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>muy <span class=\"_ _1\"></span>din\u00e1mico y <span class=\"_ _1\"></span>se a<span class=\"_ _1\"></span>justan por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferencias<span class=\"_ _27\"> </span>entre <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>condiciones <span class=\"_ _17\"> </span>econ\u00f3micas <span class=\"_ _17\"> </span>actuales <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>hist\u00f3ricas <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>c<span class=\"_ _1\"></span>onsiderando <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _17\"> </span>proyectada, <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>est\u00e1<span class=\"_ _27\"> </span>razonablemente disponible.<span class=\"_ _27\"> </span>Bajas de activos financieros<span class=\"_ _27\"> </span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _6\"></span>aplica los <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>aja <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>activos f<span class=\"_ _0\"></span>inancieros <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>una par<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>de un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>fin<span class=\"_ _1\"></span>anciero <span class=\"_ _6\"></span>o a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _6\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>g<span class=\"_ _1\"></span>rupo<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>similares <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _4\"></span>financiero <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>grupo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>similares.<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Los <span class=\"_ _4\"></span>activos<span class=\"_ _27\"> </span>financieros se dan <span class=\"_ _1\"></span>de baja contabl<span class=\"_ _1\"></span>e cuando los derechos <span class=\"_ _1\"></span>a recibir flujos de <span class=\"_ _1\"></span>efectivo relacionados con los <span class=\"_ _1\"></span>mismos han<span class=\"_ _27\"> </span>vencido <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>han <span class=\"_ _3\"> </span>transferido <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>traspasado <span class=\"_ _3\"> </span>sustancialmente <span class=\"_ _4\"></span>los <span class=\"_ _3\"> </span>riesgos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>beneficios <span class=\"_ _3\"> </span>derivados <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>su<span class=\"_ _27\"> </span>titularidad.<span class=\"_ _27\"> </span>Pasivos financieros<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>pasivos <span class=\"_ _4\"></span>financieros, <span class=\"_ _4\"></span>incluyendo <span class=\"_ _4\"></span>acreedores <span class=\"_ _4\"></span>comerciales <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>otras <span class=\"_ _4\"></span>cuentas <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pagar, <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>clasifican <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>valor<span class=\"_ _27\"> </span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>resulta<span class=\"_ _1\"></span>dos, <span class=\"_ _6\"></span>se re<span class=\"_ _0\"></span>conocen <span class=\"_ _0\"></span>inicialmente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _6\"></span>valor raz<span class=\"_ _0\"></span>onable, <span class=\"_ _6\"></span>meno<span class=\"_ _1\"></span>s, <span class=\"_ _6\"></span>en s<span class=\"_ _0\"></span>u <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>so, <span class=\"_ _6\"></span>los c<span class=\"_ _0\"></span>ostes<span class=\"_ _27\"> </span>de <span class=\"_ _4\"> </span>transacci\u00f3n <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>son <span class=\"_ _3\"> </span>directamente <span class=\"_ _3\"> </span>atribuibles <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>mismos. <span class=\"_ _3\"> </span>Con <span class=\"_ _4\"></span>posterioridad <span class=\"_ _3\"> </span>al <span class=\"_ _4\"></span>reconocimiento<span class=\"_ _27\"> </span>inicial, <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pasivos <span class=\"_ _4\"></span>clasificados <span class=\"_ _4\"></span>bajo <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sta <span class=\"_ _4\"></span>categor\u00eda <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>valoran <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>coste<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>utilizando <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>m\u00e9todo <span class=\"_ _4\"></span>de] <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"> </span>de<span class=\"_ _27\"> </span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>articipativos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>consideren <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _6\"></span>puente <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>futuras <span class=\"_ _6\"></span>ampliaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital<span class=\"_ _27\"> </span>se registran a coste.<span class=\"_ _27\"> </span>Bajas y modificaciones de pasivos financieros<span class=\"_ _27\"> </span>El Grupo da de <span class=\"_ _6\"></span>ba<span class=\"_ _1\"></span>ja un pasi<span class=\"_ _0\"></span>vo financiero o una <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>arte del mismo cu<span class=\"_ _0\"></span>ando ha cumplido co<span class=\"_ _0\"></span>n la obligaci\u00f3n contenid<span class=\"_ _0\"></span>a en el<span class=\"_ _27\"> </span>pasivo, o bie<span class=\"_ _1\"></span>n est\u00e1 legalmente di<span class=\"_ _1\"></span>spensado de la responsabilidad principal co<span class=\"_ _1\"></span>ntenida en el pasivo, <span class=\"_ _1\"></span>ya sea en <span class=\"_ _1\"></span>virtud de<span class=\"_ _27\"> </span>un proceso judicial o por el acreedor.<span class=\"_ _27\"> </span>El <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>considera <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _4\"></span>condiciones <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>sustancialmente <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>iferentes <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>valor <span class=\"_ _4\"> </span>actu<span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>efectivo<span class=\"_ _27\"> </span>descontados bajo las <span class=\"_ _0\"></span>nuevas condiciones, incluyendo <span class=\"_ _0\"></span>cualquier comisi\u00f3n pagada <span class=\"_ _0\"></span>neta de cualquier comisi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>recibida,<span class=\"_ _27\"> </span>y <span class=\"_ _1\"></span>utilizando <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>hacer <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>tipo <span class=\"_ _8\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> inter\u00e9s <span class=\"_ _8\"></span>efectivo <span class=\"_ _1\"></span>original, <span class=\"_ _1\"></span>difiere <span class=\"_ _1\"></span><span class=\"ls5\">al</span> <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span><span class=\"ls5\">10</span> por <span class=\"_ _1\"></span>ciento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor<span class=\"_ _27\"> </span>actual descontado <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los<span class=\"_ _1\"></span> fl<span class=\"_ _0\"></span>ujos <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>efectivo que <span class=\"_ _6\"></span>todav\u00eda resten <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> pasivo <span class=\"_ _6\"></span>financiero original.<span class=\"_ _27\"> </span></span></span></span></span>Si <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>intercambio <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>como una <span class=\"_ _6\"></span>cancelaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero <span class=\"_ _0\"></span>original, <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cos<span class=\"_ _1\"></span>tes <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>comisiones <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>reconocen<span class=\"_ _27\"> </span>en<span class=\"ls0\"> <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>consolidados<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>formando <span class=\"_ _7\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>misma. <span class=\"_ _7\"></span><span class=\"ls8\">En<span class=\"ls0\"> <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>contrario <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes o <span class=\"_ _6\"></span>comisiones <span class=\"_ _0\"></span>ajustan<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>contable <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>pasivo <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>amortizan <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>vida <span class=\"_ _4\"></span>restante <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>pasivo<span class=\"_ _27\"> </span>modificado.<span class=\"_ _27\"> </span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>diferencia <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>pasivo <span class=\"_ _8\"></span>financiero <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mismo <span class=\"_ _8\"></span>cancelado <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span>cedido <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>tercero <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>la <span class=\"_ _3\"> </span>contraprestaci\u00f3n <span class=\"_ _3\"> </span>pagada, <span class=\"_ _3\"> </span>incluida <span class=\"_ _3\"> </span>cualquier <span class=\"_ _3\"> </span>activo <span class=\"_ _3\"> </span>cedido <span class=\"_ _3\"> </span>diferente <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>pasivo<span class=\"_ _27\"> </span>asumido en resultados.<span class=\"_ _27\"> </span>En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>novaciones <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>bonos <span class=\"_ _4\"></span>convertibles <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>componente <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>califiquen <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>modificaci\u00f3n<span class=\"_ _27\"> </span>sustancial, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>calcular <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>deuda <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omponente <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>nuevo <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>nstrumento<span class=\"_ _27\"> </span>con los <span class=\"_ _0\"></span>valores en <span class=\"_ _6\"></span>li<span class=\"_ _1\"></span>bros de<span class=\"_ _0\"></span>l instrumento <span class=\"_ _0\"></span>antiguo en <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a f<span class=\"_ _0\"></span>echa de <span class=\"_ _0\"></span>modificaci\u00f3n se registran <span class=\"_ _0\"></span>como resultado fi<span class=\"_ _0\"></span>nanciero en<span class=\"_ _27\"> </span>el caso de la deuda y variaci\u00f3n patrimonial en el caso del componente del patrim<span class=\"_ _0\"></span>onio. Emisi\u00f3n y adquisici\u00f3n de instrumentos de patrimonio e instrumentos financieros<span class=\"_ _27\"> </span>En la <span class=\"_ _6\"></span>emis<span class=\"_ _1\"></span>i\u00f3n de <span class=\"_ _6\"></span>obligaciones convertibles, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ciedad r<span class=\"_ _0\"></span>econoce la <span class=\"_ _0\"></span>opci\u00f3n de <span class=\"_ _6\"></span>conversi\u00f3n como otr<span class=\"_ _0\"></span>os instrumento<span class=\"_ _0\"></span>s de<span class=\"_ _27\"> </span>patrimonio, en la medida en que no se califique como un instrumento financiero deri<span class=\"_ _0\"></span>vado. En la fecha en que se produce la conversi\u00f3n, la Sociedad da de baja el componente de pasivo con abono a la partida<span class=\"_ _27\"> </span>de capital y, <span class=\"_ _1\"></span>en su caso, a <span class=\"_ _1\"></span>la prima de e<span class=\"_ _1\"></span>misi\u00f3n. Adem\u00e1s, el componente original de <span class=\"_ _1\"></span>patrimonio neto se reclasifica a <span class=\"_ _1\"></span>la<span class=\"_ _27\"> </span>r\u00fabrica de prima de emisi\u00f3n. Si <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>acuerda <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ree<span class=\"_ _0\"></span>mbolso <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>las <span class=\"_ _13\"> </span>obligaciones,  la <span class=\"_ _13\"> </span>S<span class=\"_ _0\"></span>ociedad <span class=\"_ _11\"> </span>da <span class=\"_ _13\"> </span>de  baja <span class=\"_ _11\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>pasivo <span class=\"_ _11\"> </span>y<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>por <span class=\"_ _13\"> </span>diferencia  con <span class=\"_ _11\"> </span>la<span class=\"_ _27\"> </span>contraprestaci\u00f3n <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ntregada, <span class=\"_ _6\"></span>contabiliza <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>resultado <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>el margen <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _6\"></span>de re<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ultados<span class=\"_ _27\"> </span>consolidada. Del mismo modo, el componente original de patrimonio neto se reclasifica a una cuenta de reservas<span class=\"_ _1\"></span>.<span class=\"_ _27\"> </span>4.5. Existencias<span class=\"_ _27\"> </span>Las materias primas y auxiliares se valoran a coste est\u00e1ndar<span class=\"_ _0\"></span> corregido por las desviaciones entre \u00e9ste y el coste real,<span class=\"_ _27\"> </span>siguiendo el m\u00e9todo FIFO, o el valor de mercado si fuera inferior al coste de adquisici\u00f3n.<span class=\"_ _27\"> </span>Los <span class=\"_ _1\"></span>productos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>curso, <span class=\"_ _1\"></span>semiterminados <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>terminados <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>encue<span class=\"_ _1\"></span>ntran v<span class=\"_ _1\"></span>alorados <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>roducci\u00f3n, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>incluyen<span class=\"_ _27\"> </span>las<span class=\"ls0\"> <span class=\"_ _6\"></span>materias primas <span class=\"_ _0\"></span>incorporadas, <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>mano <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>obra directa, <span class=\"_ _6\"></span>as\u00ed como <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> costes <span class=\"_ _6\"></span>directos e <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ndirectos de fabricaci\u00f3n.<span class=\"_ _27\"> </span></span></span></span>Cuando <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>realizable <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>existencias <span class=\"_ _6\"></span>resulta <span class=\"_ _0\"></span>inferior a<span class=\"_ _6\"></span> su <span class=\"_ _6\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>su coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>roducci\u00f3n,<span class=\"_ _27\"> </span>se <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span>fect\u00faan <span class=\"_ _5\"> </span>las <span class=\"_ _b\"> </span>oportunas <span class=\"_ _5\"> </span>correcciones <span class=\"_ _5\"> </span>valorativas <span class=\"_ _b\"> </span>reconoci\u00e9ndolas <span class=\"_ _5\"> </span>como <span class=\"_ _b\"> </span>un <span class=\"_ _5\"> </span>gasto <span class=\"_ _b\"> </span>en  la <span class=\"_ _5\"> </span>cuenta  <span class=\"ls5\">de <span class=\"_ _9\"> </span></span>resultados<span class=\"_ _27\"> </span>consolidada.<span class=\"_ _27\"> </span>Los impuestos in<span class=\"_ _0\"></span>directos que <span class=\"_ _0\"></span>gravan las existencias <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>\u00f3lo <span class=\"_ _0\"></span>se incorporan al <span class=\"_ _0\"></span>precio de <span class=\"_ _0\"></span>adquisici\u00f3n o <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>oste de pro<span class=\"_ _0\"></span>ducci\u00f3n<span class=\"_ _27\"> </span>de las mismas cuando no son recuperables directamente de la Hacienda P\u00fablica.<span class=\"_ _27\"> </span>Dado <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>existencias <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>no <span class=\"_ _8\"></span>necesitan <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>per\u00edodo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tiem<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>superior <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>a\u00f1o <span class=\"_ _1\"></span>para <span class=\"_ _8\"></span>estar <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>condiciones<span class=\"_ _27\"> </span>de ser vendidas, no se incluyen gastos financieros en el precio de adquisici\u00f3n <span class=\"_ _0\"></span>o coste de producci\u00f3n.<span class=\"_ _27\"> </span>Los anticipos a proveedores a cuenta de suministros futuros de existencias se valoran por su coste.<span class=\"_ _27\"> </span>La<span class=\"ls0\"> <span class=\"_ _7\"></span>valoraci\u00f3n <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>productos <span class=\"_ _7\"></span>obsoletos, <span class=\"_ _7\"></span>defectuosos <span class=\"_ _6\"></span>o <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>lento <span class=\"_ _7\"></span>movimiento <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>reduce <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span><span class=\"lse\">su<span class=\"ls0\"> <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>osible <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>de <span class=\"_ _6\"></span>realizaci\u00f3n.<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span>As\u00ed, <span class=\"_ _4\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span><span class=\"ls5\">el</span> <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span><span class=\"ls7\">las</span> <span class=\"_ _4\"></span>materias <span class=\"_ _4\"></span>primas <span class=\"_ _4\"></span>y <span class=\"_ _4\"> </span>otras <span class=\"_ _3\"> </span>materias <span class=\"_ _4\"></span>consumibles <span class=\"_ _4\"> </span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span><span class=\"ls5\">el</span> <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>roceso <span class=\"_ _4\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span>producci\u00f3n, <span class=\"_ _9\"> </span>se <span class=\"_ _4\"></span>realiza <span class=\"_ _8\"></span><span class=\"ls5\">una<span class=\"_ _27\"> </span></span>correcci\u00f3n <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>alorativa <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>obsolescencia <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> <span class=\"_ _7\"></span>an\u00e1lisis <span class=\"_ _7\"></span>individualizado <span class=\"_ _6\"></span>sobre <span class=\"_ _7\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>existencias al cierre del<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>jercicio.<span class=\"_ _27\"> </span></span></span></span></span>En <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>caso <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>rcunstancias <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>causaron <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>correcci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor <span class=\"_ _8\"></span>de l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>existencias <span class=\"_ _1\"></span>deja<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>existir, <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>importe<span class=\"_ _27\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>correcci\u00f3n <span class=\"_ _3\"> </span>es<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>objeto <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>reversi\u00f3n, <span class=\"_ _3\"> </span>re<span class=\"_ _1\"></span>conoci\u00e9ndolo <span class=\"_ _3\"> </span>como <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>ingreso <span class=\"_ _9\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>p\u00e9rdidas <span class=\"_ _9\"> </span>y <span class=\"_ _3\"> </span>g<span class=\"_ _1\"></span>anancias<span class=\"_ _27\"> </span>consolidada.<span class=\"_ _27\"> </span>4.6 Efectivo y otros activos l\u00edquidos equivalentes<span class=\"_ _27\"> </span>El efectivo <span class=\"_ _6\"></span>comprende tanto <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>caja como <span class=\"_ _6\"></span>los dep\u00f3sitos <span class=\"_ _6\"></span>bancarios a <span class=\"_ _6\"></span>la vista <span class=\"_ _6\"></span>y, adquisiciones <span class=\"_ _0\"></span>temporales <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>ctivos qu<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span>cumplen con todos los siguientes requisitos:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Son convertibles en efectivo.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>En el momento de su adquisici\u00f3n su vencimiento no era superior a tres <span class=\"_ _6\"></span>meses.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>No est\u00e1n sujetos a un riesgo significativo de cambio de valor.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Forman parte de la pol\u00edtica de gesti\u00f3n normal de tesorer\u00eda de<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span> Grupo.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los <span class=\"_ _1\"></span>equivalentes <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>son <span class=\"_ _8\"></span>inversiones <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>corto <span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>azo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gran <span class=\"_ _8\"></span>liquidez, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>f\u00e1<span class=\"_ _1\"></span>cilmente <span class=\"_ _1\"></span>convertibles<span class=\"_ _27\"> </span></span>en<span class=\"ls0\"> i<span class=\"_ _0\"></span>mportes determinados <span class=\"ls6\">de</span> <span class=\"_ _6\"></span>efectivo, estando <span class=\"_ _0\"></span>sujetos a <span class=\"_ _0\"></span><span class=\"ls6\">un<span class=\"ls0\"> riesgo <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>oco <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ignificativo <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>cambios <span class=\"ls5\">en</span> <span class=\"_ _6\"></span><span class=\"lse\">su<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor.<span class=\"_ _27\"> </span></span></span></span></span></span>4.7. Transacciones en Moneda Extranjera<span class=\"_ _27\"> </span>La moneda de pre<span class=\"_ _0\"></span>sentaci\u00f3n del Grupo es <span class=\"_ _0\"></span>el euro. Consecuentemente, t<span class=\"_ _0\"></span>odos los saldos y <span class=\"_ _0\"></span>transacciones denominados<span class=\"_ _27\"> </span>en monedas diferentes al euro se consideran denominados en \u201cmoneda extranjera\u201d.<span class=\"_ _27\"> </span>La conversi\u00f3n a euros de los saldos en monedas extranjeras se realiza en dos fas<span class=\"_ _0\"></span>es consecutivas:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Conversi\u00f3n de la moneda extranjera a la moneda funcional de las filiales:<span class=\"_ _27\"> </span></span>Las <span class=\"_ _8\"></span>transacciones <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>oneda <span class=\"_ _8\"></span>extranjera <span class=\"_ _8\"></span>realizadas <span class=\"_ _1\"></span>por <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>entidades <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolidadas <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _1\"></span>inicialmente <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>sus<span class=\"_ _27\"> </span>respectivos <span class=\"_ _6\"></span>estados <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>contravalor <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>monedas <span class=\"_ _6\"></span>funcionales <span class=\"_ _6\"></span>resultante <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aplicar <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>tipos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cambio<span class=\"_ _27\"> </span>en <span class=\"_ _4\"></span>vigor <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>fechas <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>realizan <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>operaciones. <span class=\"_ _4\"></span>Posteriorme<span class=\"_ _0\"></span>nte, <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>efectos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>su <span class=\"_ _8\"></span>presentaci\u00f3n <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>su<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>cuentas  a<span class=\"_ _0\"></span>nuales <span class=\"_ _b\"> </span>individuales, <span class=\"_ _5\"> </span>las  entidades <span class=\"_ _5\"> </span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>convierten <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _3\"> </span>m<span class=\"_ _1\"></span>onetarios <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>cobrar <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>pagar <span class=\"_ _9\"> </span><span class=\"ls6\">en<span class=\"_ _27\"> </span></span>monedas extranjeras a <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>us monedas funcionales <span class=\"_ _1\"></span>utilizando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>pos d<span class=\"_ _1\"></span>e cambio<span class=\"_ _1\"></span> al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>eje<span class=\"_ _1\"></span>rcicio. Las <span class=\"_ _1\"></span>diferencias<span class=\"_ _27\"> </span>de cambio se registran con cargo y/o abono a sus cuentas de p\u00e9rdidas y<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ganancias.<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Conversi\u00f3n a euros de los saldos mantenidos en las monedas funcionales de las filiales <span class=\"_ _0\"></span>cuya moneda<span class=\"_ _27\"> </span></span>funcional no es el euro.<span class=\"_ _27\"> </span>Los saldos de las cuentas anuales de las entidades consolidadas cuya moneda funcional e<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> distinta del euro se<span class=\"_ _27\"> </span>convierten a euros de la siguiente forma:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>monetarios <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>tilizando <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>tipo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>cambio <span class=\"_ _8\"></span>vigente <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>cierre <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>estados<span class=\"_ _27\"> </span></span>financieros consolidados y los activos y pasivos no monet<span class=\"_ _0\"></span>arios utilizando el tipo de cambio hist\u00f3rico.<span class=\"_ _27\"> </span>Las partidas de las cuentas de p\u00e9rdidas y ganancias utilizan<span class=\"_ _0\"></span>do el tipo de cambio hist\u00f3rico o, en su caso, un tipo de<span class=\"_ _27\"> </span>cambio medio para periodos no superiores a un mes de duraci\u00f3n<span class=\"_ _27\"> </span>En <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>consolidaci\u00f3n, <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>surgen <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conversi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>cualquier <span class=\"_ _8\"></span>inversi\u00f3n <span class=\"_ _1\"></span>neta <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>negocios<span class=\"_ _27\"> </span>en <span class=\"_ _5\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>extranjero, <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>deudas <span class=\"_ _9\"> </span>fi<span class=\"_ _1\"></span>nancieras <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>otros <span class=\"_ _b\"> </span>instrumentos <span class=\"_ _5\"> </span>financieros <span class=\"_ _b\"> </span>designados <span class=\"_ _5\"> </span>como  c<span class=\"_ _0\"></span>oberturas <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>estas<span class=\"_ _27\"> </span>inversiones, se reconocen como diferencias de conversi\u00f3n en el patrimonio neto del ejercicio.<span class=\"_ _1\"></span> Cuando un<span class=\"_ _0\"></span> negocio <span class=\"_ _6\"></span>en el <span class=\"_ _6\"></span>extranjero se <span class=\"_ _6\"></span>vende <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>paga <span class=\"_ _7\"></span>cualquier <span class=\"_ _6\"></span>deuda <span class=\"_ _7\"></span>financiera <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>forme <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _7\"></span>neta,<span class=\"_ _27\"> </span></span></span></span></span></span></span>las<span class=\"ls0\"> <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>cambio asociadas se reclasifican al resultado del ejercicio, como parte de la ganancia o p\u00e9rdida por<span class=\"_ _27\"> </span></span></span></span>la<span class=\"ls0\"> <span class=\"_ _18\"></span>venta<span class=\"_ _27\"> </span></span>4.8. Impuesto sobre beneficios<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _3\"> </span>impuesto <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"> </span>beneficios <span class=\"_ _4\"> </span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span>regi<span class=\"_ _1\"></span>stra <span class=\"_ _4\"> </span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _4\"> </span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>cu<span class=\"_ _1\"></span>enta <span class=\"_ _3\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>ganancias <span class=\"_ _3\"> </span>consolidada <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>directamente <span class=\"_ _3\"> </span>en <span class=\"_ _5\"> </span>el<span class=\"_ _27\"> </span></span>patrimonio neto, <span class=\"_ _1\"></span>en funci\u00f3n de do<span class=\"_ _1\"></span>nde se encuentran c<span class=\"_ _1\"></span>ontabilizadas las ganancias <span class=\"_ _1\"></span>o p\u00e9rdidas <span class=\"_ _1\"></span>que lo ha<span class=\"_ _1\"></span>n originado.<span class=\"_ _8\"></span> <span class=\"ls8\">El<span class=\"_ _27\"> </span></span>gasto o in<span class=\"_ _0\"></span>greso <span class=\"ls5\">por<span class=\"_ _0\"></span><span class=\"ls0\"> impuesto <span class=\"_ _0\"></span>sobre beneficios <span class=\"_ _0\"></span>comprende <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>parte relativa <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> gasto <span class=\"_ _0\"></span>o ingreso <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>corriente<span class=\"_ _27\"> </span></span></span></span></span>y la parte correspondiente al gasto o ingreso por impuesto <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>iferido.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>impuesto co<span class=\"_ _1\"></span>rriente es <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cantidad que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>satisface como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de la<span class=\"_ _1\"></span>s liquidaciones <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>sobre<span class=\"_ _8\"></span> <span class=\"_ _0\"></span><span class=\"ls6\">el<span class=\"_ _27\"> </span></span>beneficio, <span class=\"_ _8\"></span>relativas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span><span class=\"ls5\">un</span> <span class=\"_ _8\"></span>ejercicio. <span class=\"_ _8\"></span><span class=\"ls5\">Las</span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ducciones <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>otras <span class=\"_ _8\"></span>ventajas <span class=\"_ _8\"></span>fiscales <span class=\"_ _4\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>cuota <span class=\"_ _8\"></span><span class=\"ls5\">del</span> <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>puesto, <span class=\"_ _4\"></span>excluidas <span class=\"_ _3\"> </span>las<span class=\"_ _27\"> </span>retenciones <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>pagos <span class=\"_ _9\"> </span>a <span class=\"_ _3\"> </span>cuenta, <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _3\"> </span>como <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _9\"> </span>fiscales <span class=\"_ _3\"> </span>compensables <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>ejercicios <span class=\"_ _9\"> </span>anteriores <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>aplicadas<span class=\"_ _27\"> </span>efectivamente en \u00e9ste, dan lugar a un menor importe del impuesto<span class=\"_ _1\"></span> <span class=\"_ _18\"></span>corriente.<span class=\"_ _27\"> </span>El gas<span class=\"_ _1\"></span>to o el<span class=\"_ _1\"></span> ingreso <span class=\"_ _1\"></span>por impuesto <span class=\"_ _1\"></span>diferido, se <span class=\"_ _1\"></span>reconoce mediante <span class=\"_ _1\"></span>el reconocimiento <span class=\"_ _1\"></span>y la <span class=\"_ _1\"></span>cancelaci\u00f3n de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos y<span class=\"_ _27\"> </span>pasivos por impuesto diferido. Estos <span class=\"_ _4\"></span>in<span class=\"_ _1\"></span>cluyen <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ferencias <span class=\"_ _4\"></span>temporarias <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>dentifican <span class=\"_ _4\"></span>como <span class=\"_ _3\"> </span>aquellos <span class=\"_ _4\"></span>importes <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>prev\u00e9n <span class=\"_ _3\"> </span>pagaderos <span class=\"_ _4\"></span>o<span class=\"_ _27\"> </span>recuperables <span class=\"_ _8\"></span>derivados <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>dife<span class=\"_ _1\"></span>rencias <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>importe<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>libros <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>fiscal, <span class=\"_ _8\"></span>as<span class=\"_ _1\"></span>\u00ed<span class=\"_ _27\"> </span>como <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>bases <span class=\"_ _6\"></span>imponibles <span class=\"_ _6\"></span>negativas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pendientes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>compensaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cr\u00e9ditos <span class=\"_ _7\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _6\"></span>deducciones <span class=\"_ _7\"></span>fiscales <span class=\"_ _6\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _6\"></span>aplicada<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span></span></span></span></span>fiscalmente. Dichos importes <span class=\"lsc\">se</span> <span class=\"_ _0\"></span>registran aplicando <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>diferencia <span class=\"_ _1\"></span>temporaria o <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>corresponda e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de gravamen <span class=\"_ _1\"></span>que<span class=\"_ _27\"> </span>se espera recuperar o liquidar.<span class=\"_ _27\"> </span>Se <span class=\"_ _b\"> </span>reconocen <span class=\"_ _5\"> </span>pasivos <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>impuestos <span class=\"_ _5\"> </span>diferidos <span class=\"_ _b\"> </span>para <span class=\"_ _b\"> </span>todas <span class=\"_ _5\"> </span>aquellas  d<span class=\"_ _0\"></span>iferencias <span class=\"_ _5\"> </span>temporarias  i<span class=\"_ _0\"></span>mponibles, <span class=\"_ _b\"> </span>excepto<span class=\"_ _27\"> </span>aquellas <span class=\"_ _8\"></span>derivadas <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>conocimiento <span class=\"_ _8\"></span>inicial <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>fondos <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>comercio <span class=\"_ _8\"></span>o <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>otros <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _8\"></span>operaci\u00f3n<span class=\"_ _27\"> </span>que <span class=\"_ _3\"> </span>no <span class=\"_ _9\"> </span>afecta <span class=\"_ _9\"> </span>ni <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>resultado <span class=\"_ _9\"> </span>fisc<span class=\"_ _1\"></span>al <span class=\"_ _3\"> </span>ni <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>resultado <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>ntable <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>no <span class=\"_ _3\"> </span>es <span class=\"_ _9\"> </span>una <span class=\"_ _3\"> </span>combinaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>negocios,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>as<span class=\"_ _1\"></span>\u00ed <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>las<span class=\"_ _27\"> </span>asociadas <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>inversiones <span class=\"_ _4\"> </span><span class=\"ls5\">en</span> <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>dependientes, <span class=\"_ _3\"> </span>asociadas <span class=\"_ _3\"> </span>y <span class=\"_ _4\"></span>negocios <span class=\"_ _4\"></span>conjuntos <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>puede<span class=\"_ _27\"> </span>controlar el momento de la reversi\u00f3n y es probable que no reviertan en un futur<span class=\"_ _0\"></span>o previsible.<span class=\"_ _27\"> </span>Por <span class=\"lsc\">su<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>parte, los<span class=\"_ _0\"></span> activos <span class=\"ls5\">por</span> <span class=\"_ _6\"></span>impue<span class=\"_ _1\"></span>stos diferidos <span class=\"_ _0\"></span>s\u00f3lo <span class=\"lsc\">se</span> rec<span class=\"_ _0\"></span>onocen <span class=\"ls5\">en</span> <span class=\"ls7\">la<span class=\"_ _6\"></span><span class=\"ls0\"> medi<span class=\"_ _1\"></span>da <span class=\"ls5\">en</span> <span class=\"_ _6\"></span>que <span class=\"lsc\">se</span> considere probable <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span></span></span></span></span>Grupo vaya a disponer de ganancias fiscales futuras contra las que poder hacerlos <span class=\"_ _7\"></span>efectivos.<span class=\"_ _27\"> </span>Los activos <span class=\"_ _0\"></span>y pasivos por <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>mpuestos diferidos <span class=\"_ _0\"></span>originados por <span class=\"_ _6\"></span>operaciones con cargos o <span class=\"_ _6\"></span>ab<span class=\"_ _1\"></span>onos directos <span class=\"_ _0\"></span>en cuentas d<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span>patrimonio, se contabilizan tambi\u00e9n con contrapartida en pa<span class=\"_ _0\"></span>trimonio neto.<span class=\"_ _27\"> </span>En <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>cie<span class=\"_ _1\"></span>rre <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconsideran <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r i<span class=\"_ _1\"></span>mpuestos d<span class=\"_ _1\"></span>iferidos <span class=\"_ _1\"></span>registrados, <span class=\"_ _1\"></span>efectu\u00e1ndose <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>oportunas<span class=\"_ _27\"> </span>correcciones a los mismos en la medida en que existan dudas sobre su recuperaci\u00f3n futura. Asimismo, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>cada <span class=\"_ _b\"> </span>cierre <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>sociedades <span class=\"_ _5\"> </span>integran<span class=\"_ _1\"></span>tes <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>Grupo <span class=\"_ _5\"> </span>eval\u00faan <span class=\"_ _5\"> </span>los <span class=\"_ _b\"> </span>activos <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _5\"> </span>impuestos <span class=\"_ _5\"> </span>diferidos <span class=\"_ _b\"> </span>no<span class=\"_ _27\"> </span>registrados <span class=\"_ _5\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _5\"> </span>balance <span class=\"_ _b\"> </span>y <span class=\"_ _9\"> </span>\u00e9<span class=\"_ _1\"></span>stos <span class=\"_ _5\"> </span>son <span class=\"_ _b\"> </span>objeto <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>re<span class=\"_ _1\"></span>conocimiento <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"> </span>medida <span class=\"_ _5\"> </span>en <span class=\"_ _b\"> </span>que <span class=\"_ _5\"> </span>pase <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span>ser <span class=\"_ _b\"> </span>probable <span class=\"_ _5\"> </span>su<span class=\"_ _27\"> </span>recuperaci\u00f3n con beneficios fiscales futuros.<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _4\"></span>activos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>pasivos <span class=\"_ _3\"> </span></span>por<span class=\"ls0\"> <span class=\"_ _4\"></span>impuesto <span class=\"_ _4\"></span>dife<span class=\"_ _1\"></span>rido <span class=\"_ _4\"></span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span>valoran <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>los <span class=\"_ _3\"> </span>tipos <span class=\"_ _3\"> </span></span>de<span class=\"ls0\"> <span class=\"_ _4\"></span>gravamen <span class=\"_ _3\"> </span>esperados <span class=\"_ _3\"> </span></span>en<span class=\"ls0\"> <span class=\"_ _3\"> </span></span>el<span class=\"ls0\"> <span class=\"_ _4\"></span>momento <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>u<span class=\"_ _27\"> </span></span>reversi\u00f3n, <span class=\"_ _7\"></span>se<span class=\"_ _1\"></span>g\u00fan <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>norma<span class=\"_ _1\"></span>tiva <span class=\"_ _6\"></span>vigente <span class=\"_ _7\"></span>aprobada, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>acuerdo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>racionalmente <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>espera recuperar o<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>pagar el activo o pasivo por impuesto dif<span class=\"_ _0\"></span>erido.<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>diferido <span class=\"_ _8\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>descuentan <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>clasifican <span class=\"_ _1\"></span>como <span class=\"_ _4\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>orrientes,<span class=\"_ _27\"> </span>independientemente de la fecha esperada de realizaci\u00f3n o li<span class=\"_ _0\"></span>quidaci\u00f3n.<span class=\"_ _27\"> </span>La <span class=\"_ _8\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _8\"></span>act\u00faa <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>abecera <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>g<span class=\"_ _1\"></span>rupo <span class=\"_ _8\"></span>fiscal <span class=\"_ _4\"></span>compuesto <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>Qualitat<span class=\"_ _8\"></span> T\u00e8cnica <span class=\"_ _1\"></span>Textil, S.L.U., <span class=\"_ _4\"></span>Tr<span class=\"_ _0\"></span>ipoli<span class=\"_ _27\"> </span>Investments, S.L.U.<span class=\"ls9\">, </span>Horizon Research Lab, S.L. y Horizon Galicia, S.L.U. El  resto <span class=\"_ _5\"> </span>de  sociedades <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"> </span>grupo  tributan <span class=\"_ _5\"> </span>por  el  c<span class=\"_ _0\"></span>itado <span class=\"_ _b\"> </span>impuesto  de <span class=\"_ _5\"> </span>forma<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>in<span class=\"_ _1\"></span>dividual. <span class=\"_ _9\"> </span><span class=\"ls5\">La</span> <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _9\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>resultados<span class=\"_ _27\"> </span>consolidada <span class=\"_ _13\"> </span>recoge  como  Impuesto  <span class=\"ls6\">de</span>  Sociedades  <span class=\"ls5\">el<span class=\"_ _0\"></span><span class=\"ls0\">  ingreso  o  gasto <span class=\"_ _13\"> </span>atribuido <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _5\"> </span>Sociedad  deriva<span class=\"_ _0\"></span>do  <span class=\"ls6\">de</span> <span class=\"_ _5\"> </span><span class=\"lsb\">la<span class=\"_ _27\"> </span></span></span></span>Consolidaci\u00f3n fiscal, habi\u00e9ndo<span class=\"_ _0\"></span>se realizado <span class=\"lsc\">su</span> <span class=\"_ _6\"></span>c\u00e1<span class=\"_ _1\"></span>lculo <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>eg\u00fan l<span class=\"_ _0\"></span>os criterios <span class=\"_ _8\"></span>establecidos <span class=\"_ _4\"></span>para <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>grupos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>sociedades<span class=\"_ _27\"> </span>con tributaci\u00f3n <span class=\"_ _6\"></span>consolidada.<span class=\"_ _27\"> </span>Compensaci\u00f3n y clasificaci\u00f3n<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _8\"></span>s\u00f3lo c<span class=\"_ _1\"></span>ompensa <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>corriente <span class=\"_ _1\"></span>si <span class=\"_ _8\"></span>existe <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>legal<span class=\"_ _27\"> </span>frente <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>autoridades <span class=\"_ _8\"></span>fiscales <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>intenci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>liquidar <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _4\"></span>deuda<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>resulten <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>su <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>neto <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>bien<span class=\"_ _27\"> </span>realizar los activos y liquidar las deudas de forma simult\u00e1nea.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s\u00f3lo <span class=\"_ _8\"></span>compensa <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>obre <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>ganancias <span class=\"_ _1\"></span>diferidos <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>existe <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>derecho <span class=\"_ _8\"></span>legal<span class=\"_ _27\"> </span>de <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _6\"></span>frente a <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>auto<span class=\"_ _1\"></span>ridades <span class=\"_ _6\"></span>fiscales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>dichos <span class=\"_ _6\"></span>activos y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>corresponden a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>isma <span class=\"_ _6\"></span>autoridad fisc<span class=\"_ _0\"></span>al,<span class=\"_ _27\"> </span>y <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>mismo <span class=\"_ _8\"></span>sujeto <span class=\"_ _4\"></span>pasivo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>bien <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>diferentes <span class=\"_ _8\"></span>sujetos <span class=\"_ _8\"></span>pasivos <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>pretenden <span class=\"_ _8\"></span>liquidar <span class=\"_ _8\"></span>o <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>alizar <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos<span class=\"_ _27\"> </span>fiscales <span class=\"_ _8\"></span>corrientes <span class=\"_ _1\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _1\"></span>importe <span class=\"_ _8\"></span>neto <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>realizar <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>liquidar <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>simult\u00e1neamente, <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cada <span class=\"_ _8\"></span>uno <span class=\"_ _1\"></span>de<span class=\"_ _27\"> </span>los <span class=\"_ _5\"> </span>ejercicios <span class=\"_ _9\"> </span>futuros <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>los <span class=\"_ _9\"> </span>que <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>espera <span class=\"_ _9\"> </span>liquidar <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>recuperar <span class=\"_ _5\"> </span>importes <span class=\"_ _9\"> </span>significativos <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>activos <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>pasivos <span class=\"_ _5\"> </span>por<span class=\"_ _27\"> </span>impuestos diferidos.<span class=\"_ _27\"> </span>Los activos y pasivos por impuestos diferidos se reconocen e<span class=\"_ _0\"></span>n estado de situaci\u00f3n financiera consolidado como<span class=\"_ _27\"> </span>activos o pasivos no corrientes, independientemente de la fecha de esperada de real<span class=\"_ _0\"></span>izaci\u00f3n o liquidaci\u00f3n.<span class=\"_ _27\"> </span>4.9. Clasificaci\u00f3n de los activos y pasivos entre corrientes y no <span class=\"_ _6\"></span>corrientes<span class=\"_ _27\"> </span>Los activos y pasivos se presentan en el balance consolidado clasificados entre corrientes <span class=\"_ _0\"></span>y no corrientes. A <span class=\"_ _9\"> </span>estos <span class=\"_ _9\"> </span>efectos, <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>activos <span class=\"_ _3\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>pasivos <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>clasifican <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omo <span class=\"_ _9\"> </span>corrientes <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>uando <span class=\"_ _9\"> </span>est\u00e1n <span class=\"_ _3\"> </span>vincul<span class=\"_ _1\"></span>ados <span class=\"_ _9\"> </span>al <span class=\"_ _3\"> </span>ci<span class=\"_ _1\"></span>clo <span class=\"_ _3\"> </span>n<span class=\"_ _1\"></span>ormal <span class=\"_ _9\"> </span>de<span class=\"_ _27\"> </span>explotaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>las sociedades <span class=\"_ _6\"></span>integrantes <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>Grupo y <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>esperan <span class=\"_ _0\"></span>vender, <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsumir, <span class=\"_ _6\"></span>realizar o <span class=\"_ _6\"></span>liquidar <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>el tran<span class=\"_ _0\"></span>scurso<span class=\"_ _27\"> </span>del m<span class=\"_ _1\"></span>ismo; son <span class=\"_ _1\"></span>diferentes a<span class=\"_ _1\"></span> los <span class=\"_ _1\"></span>anteriores y <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>vencimiento, enajenaci\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>realizaci\u00f3n se <span class=\"_ _1\"></span>espera que<span class=\"_ _8\"></span> <span class=\"lsc\">se</span> <span class=\"_ _6\"></span>produzca <span class=\"ls5\">en<span class=\"_ _27\"> </span></span>el<span class=\"ls0\"> <span class=\"_ _4\"></span>plazo <span class=\"_ _8\"></span>m\u00e1ximo <span class=\"_ _3\"> </span><span class=\"ls6\">de</span> <span class=\"_ _4\"></span></span>un<span class=\"ls0\"> <span class=\"_ _4\"></span>a\u00f1o; <span class=\"_ _8\"></span><span class=\"lse\">se<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span>mantienen <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>fines <span class=\"_ _8\"></span></span>de<span class=\"ls0\"> <span class=\"_ _4\"></span>negociaci\u00f3n <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span><span class=\"lsc\">se</span> <span class=\"_ _4\"></span>trata <span class=\"_ _4\"></span></span>de<span class=\"ls0\"> <span class=\"_ _8\"></span>efectivo <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>activos<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>l\u00edquido<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span></span>equivalentes cuya utilizaci\u00f3n no est\u00e1 restringida por un periodo superior a un<span class=\"_ _1\"></span> <span class=\"_ _18\"></span> <span class=\"_ _19\"></span><span class=\"ls5\">a\u00f1o.<span class=\"_ _27\"> </span></span>El <span class=\"_ _4\"></span>cicl<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>normal <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>explotaci\u00f3n <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>todas <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _4\"></span>sociedades <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>ntegrantes <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>Grupo <span class=\"_ _3\"> </span>es <span class=\"_ _4\"></span>inferior <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>un <span class=\"_ _4\"></span>a\u00f1o<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>todas <span class=\"_ _3\"> </span>las<span class=\"_ _27\"> </span>actividades.<span class=\"_ _27\"> </span>4.10. Ingresos y gastos<span class=\"_ _27\"> </span>De <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>principio de <span class=\"_ _1\"></span>devengo, l<span class=\"_ _1\"></span>os i<span class=\"_ _1\"></span>ngresos y <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>se registran <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>ocurren, con <span class=\"_ _1\"></span>independencia de<span class=\"_ _1\"></span> la<span class=\"_ _27\"> </span>fecha de su cobro o de su pago.<span class=\"_ _27\"> </span>Los ingresos ordinarios por la <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>enta de bienes o servicios se<span class=\"_ _0\"></span> reconocen por un importe que<span class=\"_ _0\"></span> refleja la contraprestaci\u00f3n<span class=\"_ _27\"> </span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo espera <span class=\"_ _1\"></span>tener <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>recibir <span class=\"_ _1\"></span>a cambio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>transferir <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>o se<span class=\"_ _1\"></span>rvicios a <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>cliente, <span class=\"_ _1\"></span>en el<span class=\"_ _1\"></span> momento <span class=\"_ _1\"></span>en<span class=\"_ _27\"> </span>que el cliente obtiene el control de los bienes o servicios prestados. La contraprestaci\u00f3n que se compromete en un contrato con un cliente <span class=\"_ _0\"></span>puede incluir importes fijos, importes variables,<span class=\"_ _27\"> </span>o <span class=\"_ _4\"></span>am<span class=\"_ _1\"></span>bos. <span class=\"_ _4\"></span>El <span class=\"_ _3\"> </span>importe <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>contraprestaci\u00f3n <span class=\"_ _3\"> </span>puede <span class=\"_ _4\"></span>varia<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>debido <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>descuentos, <span class=\"_ _4\"> </span>reembolsos, <span class=\"_ _3\"> </span>incentivos, <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>rimas <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>desempe\u00f1o, penalizaciones u otros elementos similares. S\u00f3lo se <span class=\"_ _1\"></span>incluye una c<span class=\"_ _1\"></span>ontraprestaci\u00f3n contingente en <span class=\"_ _1\"></span>el precio d<span class=\"_ _1\"></span>e la tra<span class=\"_ _1\"></span>nsacci\u00f3n cuando es altame<span class=\"_ _1\"></span>nte probable que <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ingresos <span class=\"_ _8\"></span>ordinarios <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>futuras <span class=\"_ _8\"></span>reversiones <span class=\"_ _8\"></span>significativas. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>ingresos<span class=\"_ _27\"> </span>ordinarios <span class=\"_ _9\"> </span>se <span class=\"_ _3\"> </span>presentan<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>netos <span class=\"_ _3\"> </span>del <span class=\"_ _9\"> </span>impuesto <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>obre <span class=\"_ _3\"> </span>valor <span class=\"_ _9\"> </span>a\u00f1adido <span class=\"_ _9\"> </span>y <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cualquier <span class=\"_ _3\"> </span>otro <span class=\"_ _9\"> </span>importe <span class=\"_ _3\"> </span>o <span class=\"_ _9\"> </span>impuesto, <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>en<span class=\"_ _27\"> </span>sustancia corresponda a cantidades recibidas por cuenta de terceros.<span class=\"_ _27\"> </span>Ventas de bienes<span class=\"_ _27\"> </span>Los <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rdinarios <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tisface l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>obligaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>esempe\u00f1o<span class=\"_ _27\"> </span>mediante <span class=\"ls7\">la</span> <span class=\"_ _1\"></span>transferencia <span class=\"ls5\">de</span> <span class=\"_ _1\"></span>los bienes <span class=\"_ _1\"></span>comprometidos <span class=\"_ _1\"></span><span class=\"ls5\">al</span> cliente. <span class=\"_ _1\"></span><span class=\"lsd\">Un</span> <span class=\"_ _1\"></span>activo <span class=\"lsc\">se</span> <span class=\"_ _1\"></span>transfiere cuando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>cliente <span class=\"_ _1\"></span>obtiene<span class=\"_ _1\"></span> <span class=\"ls6\">el<span class=\"_ _27\"> </span></span>control <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>ese <span class=\"_ _8\"></span>activo. <span class=\"_ _4\"></span><span class=\"ls8\">Al</span> <span class=\"_ _4\"></span>evaluar <span class=\"_ _4\"></span><span class=\"ls7\">la<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>satisfacci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>obligaci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>desempe\u00f1o, <span class=\"_ _8\"></span><span class=\"ls5\">el</span> <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>considera <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>si<span class=\"_ _1\"></span>guientes<span class=\"_ _27\"> </span></span></span>indicadores de la transferencia de control, que incluyen, pero no se limitan a los siguientes:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El Grupo tiene un derecho presente al pago por el activo<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente tiene el derecho legal al <span class=\"_ _1\"></span>activo<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El Grupo ha transferido la posesi\u00f3n f\u00edsica del <span class=\"_ _6\"></span>ac<span class=\"_ _1\"></span>tivo<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente tiene los riesgos y recompensas significativos de la propiedad de<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span> activo<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente ha aceptado el activo<span class=\"_ _27\"> </span></span>Como <span class=\"_ _1\"></span><span class=\"ls5\">es</span> pr\u00e1ctica <span class=\"_ _1\"></span>habitual <span class=\"ls5\">en</span> <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>sector, <span class=\"_ _1\"></span>algunos <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>han suscrito c<span class=\"_ _1\"></span>ontratos <span class=\"_ _1\"></span>con <span class=\"ls5\">el</span> <span class=\"_ _8\"></span>Grupo <span class=\"ls5\">por</span> compras <span class=\"_ _1\"></span>que <span class=\"_ _4\"></span>tienen<span class=\"_ _27\"> </span>derecho <span class=\"_ _6\"></span>a un <span class=\"_ _6\"></span>descuento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>recio <span class=\"_ _6\"></span>basado e<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>ntidad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>compra <span class=\"_ _0\"></span>m\u00ednima, <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>descuentos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>olumen <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>compra<span class=\"_ _27\"> </span>o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>descuentos <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>pronto <span class=\"_ _6\"></span>pago. <span class=\"_ _6\"></span>Estos <span class=\"_ _6\"></span>descuentos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontabilizan <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>reducci\u00f3n <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"lsb\">las<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>ventas <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobrar<span class=\"_ _27\"> </span></span></span>en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>mismo <span class=\"_ _7\"></span>mes <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>facturan <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>combinaci\u00f3n d<span class=\"_ _0\"></span>e los <span class=\"_ _6\"></span>datos de <span class=\"_ _0\"></span>compras reales <span class=\"_ _6\"></span>del cliente<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>y la experiencia hist\u00f3rica cuando los datos de compras reales del cliente se conocen m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>delante.<span class=\"_ _27\"> </span>Prestaci\u00f3n de servicios<span class=\"_ _27\"> </span>Los ingresos ordinarios derivados de la pre<span class=\"_ _0\"></span>staci\u00f3n de servicios se reconocen considerando el grado de realizaci<span class=\"_ _0\"></span>\u00f3n de<span class=\"_ _27\"> </span>la prestaci\u00f3n a la fecha de cierre cuando el resultado de la misma puede ser estimado <span class=\"_ _0\"></span>con fiabilidad.<span class=\"_ _27\"> </span>Esta <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ircunstancia <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> produce <span class=\"_ _6\"></span>cuando <span class=\"ls5\">el<span class=\"_ _6\"></span><span class=\"ls0\"> importe <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> los <span class=\"_ _6\"></span>ingresos<span class=\"_ _1\"></span>; <span class=\"_ _0\"></span><span class=\"ls6\">el<span class=\"ls0\"> grado <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> rea<span class=\"_ _0\"></span>lizaci\u00f3n; los <span class=\"_ _6\"></span>costes y<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>incurridos y<span class=\"_ _1\"></span> los<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>pendientes <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>incurrir <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>ueden <span class=\"_ _8\"></span>ser <span class=\"_ _4\"></span>valorados <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>fiabilidad <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>es <span class=\"_ _8\"></span>probable <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reciban <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>beneficios <span class=\"_ _8\"></span>econ\u00f3micos<span class=\"_ _27\"> </span>derivados <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>prestaci\u00f3n <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ervicio. <span class=\"_ _9\"> </span><span class=\"ls8\">En</span> <span class=\"_ _8\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>restaciones <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>servicios <span class=\"_ _8\"></span>cuyo <span class=\"_ _8\"></span>resultado <span class=\"_ _4\"></span>final <span class=\"_ _8\"></span><span class=\"ls5\">no</span> <span class=\"_ _8\"></span>puede <span class=\"_ _4\"></span>ser<span class=\"_ _27\"> </span>estimado <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>fiabilidad, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>\u00f3lo <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>hasta <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>l\u00edmite de<span class=\"_ _0\"></span> los<span class=\"_ _0\"></span> ga<span class=\"_ _0\"></span>stos reconoci<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>recuperables.<span class=\"_ _27\"> </span>I<span class=\"_ _27\"> </span>ngresos por intereses<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _0\"></span>ingresos por <span class=\"_ _6\"></span>intereses <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> reconocen us<span class=\"_ _0\"></span>ando <span class=\"ls5\">el</span> <span class=\"_ _6\"></span>m\u00e9todo d<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l tipo <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> inter\u00e9s <span class=\"_ _6\"></span>efectivo. </span></span></span></span></span>Cuando <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cobrar <span class=\"_ _4\"></span>sufre <span class=\"_ _4\"></span>p\u00e9rdida <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>deterioro <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>alor, <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>reduce <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>contable <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>importe<span class=\"_ _27\"> </span>recuperable, descontando los flujos futuros de efectivo estimados al tipo de inter\u00e9s efectivo original del instrumento, y<span class=\"_ _27\"> </span>contin\u00faa llevando el descuento como menos ingreso por intereses.<span class=\"_ _27\"> </span>Los ingresos por i<span class=\"_ _0\"></span>ntereses de pr\u00e9stamos <span class=\"_ _0\"></span>que hayan sufr<span class=\"_ _0\"></span>ido p\u00e9rdidas por de<span class=\"_ _0\"></span>terioro del valor <span class=\"_ _0\"></span>se reconocen utilizando <span class=\"_ _0\"></span>el<span class=\"_ _27\"> </span>m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _27\"> </span>Coste por <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>tereses<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>generales <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _8\"></span>directamente <span class=\"_ _8\"></span>atribuibles <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onstrucci\u00f3n <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span>producci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _6\"></span>aptos, <span class=\"_ _6\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _6\"></span>aquellos <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>necesariamente <span class=\"_ _6\"></span>requieren <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tiempo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sustancial <span class=\"_ _6\"></span>antes<span class=\"_ _27\"> </span>de <span class=\"_ _1\"></span>estar <span class=\"_ _1\"></span>preparados <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el uso <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> venta, <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>\u00f1aden al <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>esos <span class=\"_ _1\"></span>activos,<span class=\"_ _8\"></span> hasta <span class=\"ls5\">que</span> llega <span class=\"ls6\">el</span> momento<span class=\"_ _27\"> </span>en<span class=\"ls0\"> <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos e<span class=\"_ _0\"></span>st\u00e1n sust<span class=\"_ _0\"></span>ancialmente preparados <span class=\"_ _6\"></span>para <span class=\"ls5\">el<span class=\"_ _0\"></span><span class=\"ls0\"> uso <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _0\"></span>se pretende o la venta.<span class=\"_ _27\"> </span></span></span></span></span></span>Los ingreso<span class=\"_ _0\"></span>s financieros <span class=\"_ _6\"></span>obtenidos por <span class=\"_ _6\"></span>la inversi\u00f3n <span class=\"_ _6\"></span>temporal de <span class=\"_ _6\"></span>los pr\u00e9stamos <span class=\"_ _0\"></span>espec\u00edficos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la espera <span class=\"_ _6\"></span>de su <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>en lo<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>activos aptos se deducen de los costes por intereses susceptibles de <span class=\"_ _0\"></span>capitalizaci\u00f3n.<span class=\"_ _27\"> </span>El resto de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos.<span class=\"_ _27\"> </span>4.11. Provisiones y Contingencias<span class=\"_ _27\"> </span>En la formulaci\u00f3n de estas cuentas anuales consolidadas, los administradores diferencian<span class=\"_ _0\"></span> entre:<span class=\"_ _27\"> </span>Provisiones<span class=\"_ _27\"> </span>Entendidas  como <span class=\"_ _11\"> </span>aquellos  pasivos <span class=\"_ _11\"> </span>q<span class=\"_ _1\"></span>ue  cubren  obligaciones  presentes <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>fe<span class=\"_ _1\"></span>cha  del  balance  su<span class=\"_ _1\"></span>rgidas  como<span class=\"_ _27\"> </span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sucesos <span class=\"_ _1\"></span>pasados <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pueden <span class=\"_ _1\"></span>derivarse <span class=\"_ _1\"></span>perjuicios <span class=\"_ _1\"></span>patrimoniales de <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>materializaci\u00f3n<span class=\"_ _27\"> </span>para el Grupo, cuyo importe y momento de cancelaci\u00f3n son indeterminados.<span class=\"_ _27\"> </span>Dichos <span class=\"_ _5\"> </span>saldos <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>registran <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span><span class=\"ls5\">el</span> <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>actual <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>m\u00e1s <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>bable <span class=\"_ _4\"></span><span class=\"ls5\">que</span> <span class=\"_ _3\"> </span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span>estima <span class=\"_ _3\"> </span><span class=\"ls5\">que</span> <span class=\"_ _3\"> </span><span class=\"ls6\">el<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _9\"> </span>tendr\u00e1 <span class=\"_ _4\"></span><span class=\"ls5\">que<span class=\"_ _27\"> </span></span>desembolsar para cancelar la obligaci\u00f3n.<span class=\"_ _27\"> </span>Cuando <span class=\"_ _1\"></span>se trata <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisiones con <span class=\"_ _1\"></span>vencimiento inferior <span class=\"_ _1\"></span>o igual <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>un a\u00f1o, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el efecto <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>no es <span class=\"_ _1\"></span>significativo, no<span class=\"_ _27\"> </span>se <span class=\"_ _4\"> </span>lleva <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>cabo <span class=\"_ _3\"> </span>ning\u00fan <span class=\"_ _4\"></span>tipo <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>descuento. <span class=\"_ _3\"> </span>Las <span class=\"_ _4\"></span>provisiones <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>revisan <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ada<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>balance <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>son<span class=\"_ _27\"> </span>ajustadas <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> o<span class=\"_ _0\"></span>bjetivo <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>reflejar <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> m<span class=\"_ _0\"></span>ejor <span class=\"_ _6\"></span>estimaci\u00f3n a<span class=\"_ _0\"></span>ctual <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>sivo <span class=\"_ _6\"></span>correspondiente en cada momento.<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span>Las<span class=\"ls0\"> <span class=\"_ _6\"></span>compensaciones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>recibir <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">un<span class=\"ls0\"> <span class=\"_ _6\"></span>terc<span class=\"_ _1\"></span>ero <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span>momento <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>liquidar<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>provisiones <span class=\"_ _6\"></span><span class=\"lse\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>reco<span class=\"_ _1\"></span>nocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>un activ<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>sin<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>minorar <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>importe <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>provisi\u00f3n, <span class=\"_ _7\"></span>siempre <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span><span class=\"ls6\">no<span class=\"ls0\"> <span class=\"_ _7\"></span>existan <span class=\"_ _6\"></span>dudas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _7\"></span>dicho<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>reembolso <span class=\"_ _6\"></span><span class=\"lsc\">va<span class=\"ls0\"> <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>ser <span class=\"_ _6\"></span>recibido, <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>exceder<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>del importe de la obligaci\u00f3n registrada. Cuando <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>xiste <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>v\u00ednculo <span class=\"_ _0\"></span>legal <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>contractual <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>xteriorizaci\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _7\"></span>riesgo, <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span>virtud <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>cual <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span><span class=\"ls6\">no<span class=\"ls0\"> <span class=\"_ _7\"></span>est\u00e9 <span class=\"_ _7\"></span>obligada<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span>a <span class=\"_ _6\"></span>responder <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>mismo, <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>importe de dicha compensaci\u00f3n se deduce del importe de la <span class=\"_ _6\"></span>provisi\u00f3n.<span class=\"_ _27\"> </span></span></span></span></span>Pasivos Contingentes<span class=\"_ _27\"> </span>Bajo <span class=\"_ _8\"></span>este <span class=\"_ _4\"></span>concepto, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>incluyen <span class=\"_ _4\"></span>aquellas <span class=\"_ _8\"></span>obligaciones <span class=\"_ _8\"></span>posibles, <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>urgidas <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>onsecuencia <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>suc<span class=\"_ _0\"></span>esos <span class=\"_ _4\"></span>pa<span class=\"_ _0\"></span>sados,<span class=\"_ _27\"> </span>cuya ma<span class=\"_ _1\"></span>terializaci\u00f3n est\u00e1 co<span class=\"_ _1\"></span>ndicionada a <span class=\"_ _1\"></span>que o<span class=\"_ _1\"></span>curra, o <span class=\"_ _1\"></span>no, uno <span class=\"_ _1\"></span>o m<span class=\"_ _1\"></span>\u00e1s eventos <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>independientes de <span class=\"_ _1\"></span>la voluntad<span class=\"_ _27\"> </span>del <span class=\"_ _8\"></span>Grupo. <span class=\"_ _4\"></span>El <span class=\"_ _1\"></span>balance <span class=\"_ _8\"></span>co<span class=\"_ _1\"></span>nsolidado <span class=\"_ _8\"></span>adjunto, <span class=\"_ _8\"></span>recoge <span class=\"_ _8\"></span>todas <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>ovisiones <span class=\"_ _8\"></span>significativas <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>respecto <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>cuales <span class=\"_ _8\"></span>se<span class=\"_ _27\"> </span>estima <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>probable <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>te<span class=\"_ _1\"></span>nga <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>atender <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>obligaci\u00f3n. <span class=\"_ _4\"></span>Los <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>asivos <span class=\"_ _4\"></span>contingentes <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>reconocen <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l<span class=\"_ _27\"> </span>balance <span class=\"_ _1\"></span>de si<span class=\"_ _1\"></span>tuaci\u00f3n, sino <span class=\"_ _1\"></span>que s<span class=\"_ _1\"></span>e info<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span> sobre <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>mismos, <span class=\"_ _1\"></span>conforme <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>requerimientos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>normativa contable<span class=\"_ _27\"> </span>(Nota 21<span class=\"ls11\">).<span class=\"_ _27\"> </span></span>Las pro<span class=\"_ _0\"></span>visiones q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se c<span class=\"_ _0\"></span>uantifican tenien<span class=\"_ _0\"></span>do en<span class=\"_ _0\"></span> cons<span class=\"_ _0\"></span>ideraci\u00f3n la<span class=\"_ _0\"></span> mejor<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nformaci\u00f3n d<span class=\"_ _0\"></span>isponible s<span class=\"_ _0\"></span>obre l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>consecuencias<span class=\"_ _27\"> </span>del<span class=\"ls0\"> <span class=\"_ _9\"> </span>suceso <span class=\"_ _5\"> </span></span>que<span class=\"ls0\"> <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>origina. <span class=\"_ _9\"> </span>S</span>on<span class=\"ls0\"> <span class=\"_ _5\"> </span>reestimadas <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ocasi\u00f3n <span class=\"_ _5\"> </span></span>de<span class=\"ls0\"> <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ada <span class=\"_ _5\"> </span>cierre <span class=\"_ _9\"> </span>contable,<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span><span class=\"lse\">se<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>utilizan  para <span class=\"_ _5\"> </span>afrontar <span class=\"_ _b\"> </span>las<span class=\"_ _27\"> </span></span>obligaciones <span class=\"_ _3\"> </span>espec<span class=\"_ _1\"></span>\u00edficas <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>las <span class=\"_ _9\"> </span>cuales <span class=\"_ _3\"> </span>fue<span class=\"_ _1\"></span>ron <span class=\"_ _3\"> </span>originalmente <span class=\"_ _9\"> </span>reconocidas, <span class=\"_ _3\"> </span>procedi\u00e9ndose <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>su <span class=\"_ _9\"> </span>reversi\u00f3n, <span class=\"_ _9\"> </span>total <span class=\"_ _3\"> </span>o<span class=\"_ _27\"> </span>parcial, cuando dichas obligaciones dejan de existir o<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>disminuyen.<span class=\"_ _27\"> </span>4.12. Informaci\u00f3n sobre medio ambiente<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>gastos <span class=\"_ _4\"></span>relacionados <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>reducci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>impacto <span class=\"_ _8\"></span>medioam<span class=\"_ _1\"></span>biental, <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>s\u00ed <span class=\"_ _4\"></span>como <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>protecci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>mejora <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>medio<span class=\"_ _27\"> </span>ambiente, <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _0\"></span>registran <span class=\"_ _6\"></span>conforme <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span><span class=\"lsc\">su<span class=\"ls0\"> <span class=\"_ _6\"></span>naturaleza <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"lsb\">la<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>ganancias conso<span class=\"_ _0\"></span>lidada del ejer<span class=\"_ _0\"></span>cicio en que<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>se<span class=\"ls0\"> producen.<span class=\"_ _27\"> </span></span>Los<span class=\"ls0\"> activos destinados a l<span class=\"_ _1\"></span>as citadas actividades <span class=\"lsc\">se</span> <span class=\"_ _0\"></span>clasifican <span class=\"ls5\">en</span> <span class=\"ls5\">el</span> ep\u00edgrafe correspondiente <span class=\"ls5\">del</span> inmovilizado<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>material<span class=\"_ _27\"> </span></span>y se valoran por su preci<span class=\"_ _1\"></span>o de adquisici\u00f3n o coste de producci\u00f3n, neto de l<span class=\"_ _1\"></span>a correspondiente amortizaci\u00f3n acumulada,<span class=\"_ _27\"> </span>calculada <span class=\"_ _0\"></span>en funci\u00f3n <span class=\"_ _6\"></span>de su <span class=\"_ _6\"></span>vida \u00fatil <span class=\"_ _0\"></span>y, en <span class=\"_ _6\"></span>su caso, <span class=\"_ _6\"></span>del importe <span class=\"_ _6\"></span>acumulado por <span class=\"_ _6\"></span>las correcciones <span class=\"_ _6\"></span>valo<span class=\"_ _1\"></span>rativas <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>eterio<span class=\"_ _8\"></span><span class=\"ls11\">ro<span class=\"_ _27\"> </span></span>reconocidas.<span class=\"_ _27\"> </span>Por <span class=\"_ _10\"> </span>lo <span class=\"_ _10\"> </span>que <span class=\"_ _f\"> </span>respecta <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>posibles <span class=\"_ _10\"> </span>contingencias <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>materia <span class=\"_ _10\"> </span>medi<span class=\"_ _1\"></span>oambiental <span class=\"_ _13\"> </span>p<span class=\"_ _1\"></span>udieran <span class=\"_ _10\"> </span>producirse, <span class=\"_ _10\"> </span>los<span class=\"_ _27\"> </span>Administradores <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _4\"></span>consideran <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>\u00e9stas <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>encuentran <span class=\"_ _4\"></span>suficientemente <span class=\"_ _4\"></span>cubiertas <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>las<span class=\"_ _27\"> </span>p\u00f3lizas de seguro que tienen suscritas.<span class=\"_ _27\"> </span>4.13. Indemnizaciones por cese<span class=\"_ _27\"> </span>Las indemnizaciones por<span class=\"_ _0\"></span> cese se <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>gan a <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os empleados <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo consecuencia <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>ecisi\u00f3n del <span class=\"_ _0\"></span>Grupo de r<span class=\"_ _6\"></span>esci<span class=\"_ _1\"></span>ndir<span class=\"_ _8\"></span> <span class=\"_ _6\"></span><span class=\"lse\">su<span class=\"_ _27\"> </span></span>contrato <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>trabajo antes <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"lsb\">la</span> <span class=\"_ _8\"></span><span class=\"ls5\">edad</span> <span class=\"_ _1\"></span>normal <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>jubilaci\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uando <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>empleado acepta <span class=\"_ _8\"></span>renunciar <span class=\"_ _8\"></span>voluntariamente <span class=\"_ _8\"></span>a<span class=\"_ _27\"> </span>cambio de esas prestaciones. El Grupo <span class=\"_ _1\"></span>reconoce estas prestaciones c<span class=\"_ _1\"></span>uando se ha c<span class=\"_ _1\"></span>omprometido<span class=\"_ _1\"></span> <span class=\"ls5\">de</span> forma <span class=\"_ _0\"></span>demostrable a cesar <span class=\"ls5\">en</span> <span class=\"_ _6\"></span><span class=\"lsc\">su<span class=\"ls0\"> empleo a <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"_ _27\"> </span></span></span></span>trabajadores <span class=\"ls6\">de</span> <span class=\"_ _0\"></span>acuerdo con <span class=\"_ _6\"></span><span class=\"ls6\">un<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ls5\">plan<span class=\"ls0\"> <span class=\"_ _0\"></span>formal detallado sin po<span class=\"_ _0\"></span>sibilidad de retirada o <span class=\"_ _0\"></span>a proporcionar i<span class=\"_ _0\"></span>ndemnizaciones por<span class=\"_ _27\"> </span></span></span></span></span>cese <span class=\"_ _0\"></span>como <span class=\"_ _6\"></span>consecuencia <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>una oferta <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>animar a <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>renuncia <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>oluntaria. <span class=\"_ _6\"></span>Las pr<span class=\"_ _0\"></span>estaciones <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>no s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>van <span class=\"_ _6\"></span>a pagar<span class=\"_ _27\"> </span>en los doce meses siguientes a la fecha del balance se descuentan a su valor <span class=\"_ _0\"></span>actual.<span class=\"_ _27\"> </span>4.14 Combinaciones de negocios<span class=\"_ _27\"> </span>Las<span class=\"ls0\"> <span class=\"_ _6\"></span>combinaciones <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>negocios <span class=\"ls5\">en</span> <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>adquiere <span class=\"ls6\">el</span> <span class=\"_ _6\"></span>control <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>varios n<span class=\"_ _0\"></span>egocios <span class=\"_ _6\"></span>mediante l<span class=\"_ _1\"></span>a fusi\u00f3n<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>o <span class=\"_ _8\"></span>escisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>varias <span class=\"_ _8\"></span>empresas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>adquisici\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>dos <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>elementos <span class=\"_ _8\"></span>patrimoniales <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>empresa <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una<span class=\"_ _27\"> </span>parte <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>constituya <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _8\"></span>negocios, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>m\u00e9todo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>supone <span class=\"_ _8\"></span>contabilizar, <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>la<span class=\"_ _27\"> </span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ad<span class=\"_ _1\"></span>quisici\u00f3n, <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>identificables <span class=\"_ _8\"></span>adquiridos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>asumidos <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable, <span class=\"_ _8\"></span>siempre <span class=\"_ _8\"></span>y<span class=\"_ _27\"> </span>cuando \u00e9ste pueda ser medido con <span class=\"_ _6\"></span>fiabilidad.<span class=\"_ _27\"> </span>La diferencia entre el c<span class=\"_ _1\"></span>oste de la combinaci\u00f3n de n<span class=\"_ _1\"></span>egocios y el valor de <span class=\"_ _1\"></span>los activos identificables adquiridos menos <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span>de los pasivos <span class=\"_ _0\"></span>asumidos se registra <span class=\"_ _0\"></span>como fondo de <span class=\"_ _0\"></span>comercio, en el <span class=\"_ _6\"></span>caso en que sea <span class=\"_ _0\"></span>positiva, o como <span class=\"_ _6\"></span>un ingreso en la<span class=\"_ _27\"> </span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>nancias, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>caso <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>sea <span class=\"_ _1\"></span>negativa.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>as combinaciones <span class=\"ls5\">de</span> negocios para las que <span class=\"ls5\">en</span> <span class=\"ls7\">la<span class=\"_ _27\"> </span></span>fecha <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">ha<span class=\"ls0\"> <span class=\"_ _6\"></span>concluido <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>proceso de <span class=\"_ _7\"></span>valoraci\u00f3n <span class=\"_ _7\"></span>necesario <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>aplicar <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span>m\u00e9<span class=\"_ _1\"></span>todo <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>adquisici\u00f3n<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>se<span class=\"ls0\"> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontabilizan <span class=\"_ _6\"></span>utilizando <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lores <span class=\"_ _6\"></span>provisionales. </span>Estos <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>eben <span class=\"_ _1\"></span>ser <span class=\"_ _1\"></span>ajustados <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>a\u00f1o <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>ajustes <span class=\"_ _1\"></span>que<span class=\"_ _4\"></span> <span class=\"lse\">se<span class=\"_ _27\"> </span></span>reconozcan <span class=\"_ _5\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _5\"> </span>completar <span class=\"_ _5\"> </span><span class=\"lsb\">la</span>  contabilizac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _b\"> </span>inicial <span class=\"_ _5\"> </span><span class=\"lse\">se<span class=\"_ _1\"></span></span> <span class=\"_ _b\"> </span>realizan <span class=\"_ _b\"> </span><span class=\"ls5\">de</span> <span class=\"_ _5\"> </span>forma <span class=\"_ _b\"> </span>retroactiva, <span class=\"_ _5\"> </span><span class=\"ls5\">de<span class=\"_ _1\"></span></span> <span class=\"_ _5\"> </span>forma <span class=\"_ _5\"> </span><span class=\"ls5\">que</span>  l<span class=\"_ _0\"></span>os  valores<span class=\"_ _27\"> </span>resultantes <span class=\"_ _6\"></span>sean los <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se d<span class=\"_ _0\"></span>erivar\u00edan <span class=\"_ _6\"></span>de haber <span class=\"_ _6\"></span>tenido <span class=\"_ _6\"></span>inicialmente d<span class=\"_ _0\"></span>icha <span class=\"_ _0\"></span>informaci\u00f3n, <span class=\"_ _6\"></span>ajust\u00e1ndose, <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>tan<span class=\"_ _1\"></span>to, <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>cifras<span class=\"_ _27\"> </span>comparativas.<span class=\"_ _27\"> </span>4.15. Operaciones con partes vinculadas<span class=\"_ _27\"> </span>Las<span class=\"ls0\">  transacciones  c<span class=\"_ _0\"></span>on  partes  vinculadas  <span class=\"lse\">se</span>  contabilizan  <span class=\"ls5\">de</span>  acuerdo <span class=\"_ _b\"> </span>con  las  norma<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>  <span class=\"ls5\">de</span>  valoraci\u00f3n <span class=\"_ _b\"> </span>detalladas<span class=\"_ _27\"> </span></span>anteriormente. Los <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>recios <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>operacione<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>re<span class=\"_ _1\"></span>alizadas <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>artes <span class=\"_ _8\"></span>vinculadas <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>enc<span class=\"_ _0\"></span>uentran <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>decuadamente <span class=\"_ _8\"></span>soportados, <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>lo<span class=\"_ _27\"> </span>que <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>Administradores <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Soci<span class=\"_ _1\"></span>edad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>existen <span class=\"_ _8\"></span>riesgos <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pudieran <span class=\"_ _1\"></span>originar <span class=\"_ _8\"></span>pasivos<span class=\"_ _27\"> </span>fiscales significativos.<span class=\"_ _27\"> </span>4.16. Activos no corrientes y grupos enajenables de elementos mantenidos para la <span class=\"_ _6\"></span>venta<span class=\"_ _27\"> </span>Los <span class=\"_ _1\"></span>activos<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>corrientes <span class=\"_ _8\"></span>(o g<span class=\"_ _1\"></span>rupos <span class=\"_ _1\"></span>enajenables <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>elementos) <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifican <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo m<span class=\"_ _1\"></span>antenidos <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>venta <span class=\"_ _1\"></span>cuando<span class=\"_ _27\"> </span>se considera <span class=\"_ _0\"></span>que su<span class=\"_ _0\"></span> valor cont<span class=\"_ _0\"></span>able se <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>a a <span class=\"_ _6\"></span>re<span class=\"_ _1\"></span>cuperar a<span class=\"_ _0\"></span> trav\u00e9s de <span class=\"_ _6\"></span>una operaci\u00f3n d<span class=\"_ _0\"></span>e venta <span class=\"_ _0\"></span>en vez<span class=\"_ _0\"></span> de a<span class=\"_ _0\"></span> trav\u00e9s <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>uso<span class=\"_ _27\"> </span>continuado.  Esta  condici\u00f3n <span class=\"_ _5\"> </span>se  considera  cumplida  \u00fan<span class=\"_ _0\"></span>icamente  cuando  l<span class=\"_ _0\"></span>a  venta  e<span class=\"_ _0\"></span>s  altamente  probable, <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span>  est\u00e1<span class=\"_ _27\"> </span>disponible <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>enta <span class=\"_ _6\"></span>inmediata <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>con<span class=\"_ _1\"></span>dici\u00f3n <span class=\"_ _6\"></span>actual <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>previsiblemente <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>completar\u00e1 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>lazo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _6\"></span>desde<span class=\"_ _27\"> </span>la fecha de clasificaci\u00f3n.<span class=\"_ _27\"> </span>Estos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>resentan valorados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>enor i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable m<span class=\"_ _1\"></span>inorado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>los<span class=\"_ _27\"> </span>costes necesarios para su enajenaci\u00f3n y no est\u00e1n sujetos a <span class=\"_ _0\"></span>amortizaci\u00f3n.<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> pasivos <span class=\"_ _1\"></span>vinculados <span class=\"lsc\">se</span> clasifican<span class=\"_ _1\"></span> <span class=\"ls6\">en<span class=\"_ _1\"></span></span> </span>el<span class=\"ls0\"> <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span><span class=\"ff5\">\u201cPasivos</span> <span class=\"_ _1\"></span>vinculados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>activos </span>no<span class=\"ls0\"> <span class=\"_ _1\"></span>corrientes <span class=\"_ _1\"></span>mantenidos <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>la<span class=\"_ _27\"> </span></span>venta\u201d.<span class=\"_ _27\"> </span>4.17. Beneficios por acci\u00f3n<span class=\"_ _27\"> </span>El beneficio b<span class=\"_ _1\"></span>\u00e1sico por acci\u00f3n se <span class=\"_ _1\"></span>calcula como el<span class=\"_ _1\"></span> cociente entre <span class=\"_ _1\"></span>el beneficio ne<span class=\"_ _1\"></span>to del per\u00edodo atribuible a<span class=\"_ _1\"></span> la Sociedad<span class=\"_ _27\"> </span>dominante <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>n\u00famero <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>ponderado <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>acciones <span class=\"_ _4\"></span>ordinarias <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>circulaci\u00f3n <span class=\"_ _4\"></span>durante <span class=\"_ _4\"></span>dicho <span class=\"_ _4\"></span>per\u00edodo, <span class=\"_ _4\"> </span>exclui<span class=\"_ _1\"></span>do <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span>n\u00famero medio de las acciones propias mantenidas a lo largo del mismo.<span class=\"_ _27\"> </span>Por su parte, <span class=\"_ _0\"></span>el beneficio d<span class=\"_ _0\"></span>iluido por acci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e calcula c<span class=\"_ _0\"></span>omo el cociente <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ntre el r<span class=\"_ _0\"></span>esultado neto del <span class=\"_ _0\"></span>per\u00edodo atribuible a<span class=\"_ _27\"> </span>los <span class=\"_ _3\"> </span>accionistas <span class=\"_ _3\"> </span>ordinarios <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>n\u00famero <span class=\"_ _3\"> </span>medio <span class=\"_ _3\"> </span>ponderado <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>acciones <span class=\"_ _3\"> </span>ordinarias <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>circulaci\u00f3n <span class=\"_ _3\"> </span>durante <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>per\u00edodo<span class=\"_ _27\"> </span>ajustado <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>promedio <span class=\"_ _6\"></span>ponderado <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>acci<span class=\"_ _1\"></span>ones <span class=\"_ _7\"></span>o<span class=\"_ _1\"></span>rdinarias <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>er\u00edan <span class=\"_ _7\"></span>em<span class=\"_ _1\"></span>itidas <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onvirtieran <span class=\"_ _6\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>acci<span class=\"_ _1\"></span>ones<span class=\"_ _27\"> </span>ordinarias potenciales en acciones ordinarias de la Sociedad dominante. A estos efectos, <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e considera <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue la conversi<span class=\"_ _0\"></span>\u00f3n tiene lugar <span class=\"_ _0\"></span>al comienzo <span class=\"_ _0\"></span>del per\u00edodo o <span class=\"_ _0\"></span>en el momento <span class=\"_ _0\"></span>de la emisi\u00f3n d<span class=\"_ _6\"></span>e<span class=\"_ _27\"> </span>las acciones ordinarias potenciales si \u00e9stas se hubiesen puesto en circulaci\u00f3n durante el pr<span class=\"_ _0\"></span>opio per\u00edodo (Nota <span class=\"_ _8\"></span><span class=\"ls5\">11<span class=\"ls11\">).<span class=\"_ _27\"> </span></span></span>5.<span class=\"ls0\"> <span class=\"_ _1a\"> </span>Pol\u00edtica y Gesti\u00f3n de Riesgos<span class=\"_ _27\"> </span></span>Como <span class=\"_ _13\"> </span>cualquier <span class=\"_ _13\"> </span>gr<span class=\"_ _0\"></span>upo <span class=\"_ _13\"> </span>industrial <span class=\"_ _13\"> </span>interna<span class=\"_ _0\"></span>cional, <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>actividades <span class=\"_ _11\"> </span>del <span class=\"_ _13\"> </span>Grupo <span class=\"_ _13\"> </span>est\u00e1n <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>xpuestas <span class=\"_ _13\"> </span>a <span class=\"_ _11\"> </span>diversos <span class=\"_ _13\"> </span>riesgos<span class=\"_ _27\"> </span>financieros: rie<span class=\"_ _0\"></span>sgo de <span class=\"_ _6\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s, rie<span class=\"_ _0\"></span>sgo de <span class=\"_ _6\"></span>tipo de <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _0\"></span>y riesgo <span class=\"_ _6\"></span>de liquidez, <span class=\"_ _6\"></span>entre otros. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>programa de <span class=\"_ _6\"></span>gesti\u00f3n<span class=\"_ _27\"> </span>del riesgo global <span class=\"_ _1\"></span>del Grupo se ce<span class=\"_ _1\"></span>ntra en la incertidumbre de los m<span class=\"_ _1\"></span>ercados financieros y trata de <span class=\"_ _1\"></span>minimizar los efectos<span class=\"_ _27\"> </span>potenciales adversos sobre la rentabilidad financiera.<span class=\"_ _27\"> </span>El <span class=\"_ _4\"></span>sistema <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>control <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>iesgos <span class=\"_ _4\"></span>finan<span class=\"_ _0\"></span>cieros <span class=\"_ _4\"></span>est\u00e1 <span class=\"_ _8\"></span>g<span class=\"_ _1\"></span>estionado <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Dir<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _4\"></span>Financiera <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>arreglo <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>l\u00edticas<span class=\"_ _27\"> </span>aprobadas por el Consejo de Administraci\u00f3n. Dichas pol\u00edticas han sido actualizadas durante el a\u00f1o 2025.<span class=\"_ _27\"> </span>Los <span class=\"_ _3\"> </span>principios <span class=\"_ _3\"> </span>b\u00e1sicos <span class=\"_ _9\"> </span>definidos <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>es<span class=\"_ _1\"></span>tablecimiento <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>pol\u00edtica <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>gesti\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>riesgos <span class=\"_ _3\"> </span>m\u00e1s<span class=\"_ _27\"> </span>significativos son los siguientes:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Cumplir con las normas de buen gobierno corporativo.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Cada negocio y \u00e1rea corporativa <span class=\"_ _1\"></span>define:<span class=\"_ _27\"> </span></span>o<span class=\"ff1\"> <span class=\"_ _1b\"> </span>Los mercados y productos en los que puede operar en funci\u00f3n de los conocimient<span class=\"_ _0\"></span>os y capacidades<span class=\"_ _27\"> </span></span>suficientes para asegurar una gesti\u00f3n eficaz del<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>riesgo.<span class=\"_ _27\"> </span>o<span class=\"ff1\"> <span class=\"_ _1b\"> </span>Operadores autorizados.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los negocios y \u00e1reas corporativas establecen para cada mer<span class=\"_ _0\"></span>cado en el que operan su predisposici\u00f3n al<span class=\"_ _27\"> </span></span>riesgo de forma coherente con la estrategia <span class=\"_ _0\"></span>definida.<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> principales <span class=\"_ _1\"></span>instrumentos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>Grupo Nex<span class=\"_ _1\"></span>til<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>corresponden <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>convertibles <span class=\"_ _8\"></span>emitidas, <span class=\"_ _1\"></span><span class=\"lsb\">lo<span class=\"lse\">s<span class=\"_ _27\"> </span></span></span></span>bonos emitidos <span class=\"_ _1\"></span>por Playvest en 2023<span class=\"_ _1\"></span>, pr\u00e9stamos c<span class=\"_ _1\"></span>on entidades financieras, p\u00f3lizas de cr\u00e9dito<span class=\"_ _1\"></span>, descuento de efectos,<span class=\"_ _27\"> </span>anticipos de exportaci\u00f3n y efectiv<span class=\"ls5\">o.<span class=\"_ _27\"> </span></span>El Grupo Nextil no mantiene en vigor ning\u00fan contrato deriva<span class=\"_ _0\"></span>do para la cobertura del riesgo de tipo de inter\u00e9s o<span class=\"_ _1\"></span> tipo <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"_ _27\"> </span></span>cambio. <span class=\"_ _4\"></span><span class=\"ls6\">La</span> <span class=\"_ _4\"></span>pol\u00edtica <span class=\"_ _4\"></span><span class=\"ls5\">del</span> <span class=\"_ _4\"></span>Grupo, <span class=\"_ _8\"></span>mantenida <span class=\"_ _4\"></span>durante <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>\u00faltimos <span class=\"_ _4\"></span>ejercicios, <span class=\"_ _4\"></span><span class=\"ls6\">es</span> <span class=\"_ _4\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls5\">no</span> <span class=\"_ _4\"></span>negociaci\u00f3n <span class=\"_ _4\"></span>con <span class=\"_ _3\"> </span>instrumentos<span class=\"_ _27\"> </span>financieros.<span class=\"_ _27\"> </span>5.1. Riesgo de cr\u00e9dito<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>instaurada <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>pol\u00edtica<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>nivel <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>riesgo <span class=\"_ _7\"></span><span class=\"ls5\">es<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>g<span class=\"_ _1\"></span>estionada <span class=\"_ _6\"></span>en e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>cu<span class=\"_ _1\"></span>rso<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span>normal <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>actividades, <span class=\"_ _6\"></span>encontr\u00e1ndose <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>debidamente <span class=\"_ _6\"></span>controlado <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diversas<span class=\"_ _27\"> </span>pol\u00edticas y l\u00edmites de riesgo en las que se establece los requisitos relativos <span class=\"_ _18\"></span><span class=\"ls6\">a:<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Adecuaci\u00f3n del contrato a la operaci\u00f3n realizada<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Calidad crediticia interna o externa suficiente de la contraparte<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Garant\u00edas adicionales en los casos necesarios (cartas de cr\u00e9dito, avales, etc.) y<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Limitaci\u00f3n de los costes de insolvencia y del coste financiero <span class=\"_ _0\"></span>derivado de la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>morosidad.<span class=\"_ _27\"> </span></span>Partiendo <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>definici\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito, <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _6\"></span>aquel <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>tener <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>con\u00f3mica <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>consecuencia<span class=\"_ _27\"> </span>de que<span class=\"_ _1\"></span> una de<span class=\"_ _1\"></span> las <span class=\"_ _1\"></span>partes contratantes <span class=\"_ _1\"></span>deje de c<span class=\"_ _1\"></span>umplir con <span class=\"_ _1\"></span>sus ob<span class=\"_ _1\"></span>ligaciones y produzca, <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>otra <span class=\"_ _1\"></span>parte, una <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _27\"> </span>financiera, el <span class=\"_ _0\"></span>importe que <span class=\"_ _0\"></span>mejor representa <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _7\"></span>m\u00e1xima <span class=\"_ _7\"></span><span class=\"ls5\">al<span class=\"ls0\"> <span class=\"_ _6\"></span>riesgo <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls6\">el<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>orresponder\u00eda <span class=\"_ _7\"></span>con<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>el<span class=\"ls0\"> <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>aquellos saldos de clientes no cubiertos por la<span class=\"_ _0\"></span>s diferentes p\u00f3lizas de seguros contratadas por el<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Grupo.<span class=\"_ _27\"> </span></span></span></span>A 31 de di<span class=\"_ _0\"></span>ciembre de 2025 y 2<span class=\"_ _0\"></span>024 y antes de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsiderar las <span class=\"_ _0\"></span>garant\u00edas y seguros contrat<span class=\"_ _0\"></span>ados indicados m\u00e1s ad<span class=\"_ _0\"></span>elante,<span class=\"_ _27\"> </span>la<span class=\"ls0\"> exposici\u00f3n m\u00e1xima <span class=\"ls5\">al</span> riesgo <span class=\"ls5\">de</span> cr\u00e9dito corresponde <span class=\"ls6\">al</span> valor razonable <span class=\"ls5\">de</span> los activos financ<span class=\"_ _1\"></span>ieros mantenidos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span></span>Grupo.<span class=\"_ _27\"> </span>Fundamentalmente <span class=\"_ _4\"></span>debido <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>composici\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>cartera <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>junto <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>pol\u00edtica <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>control <span class=\"_ _4\"></span>inte<span class=\"_ _1\"></span>rna <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>cr\u00e9ditos <span class=\"_ _4\"></span>y gesti\u00f3n de cobros exhaustiva, no se<span class=\"_ _1\"></span> han registrado situaciones de insolvencias relevantes a 31 de diciembre de 202<span class=\"_ _1\"></span>5 y 2024. Las filiales portuguesas renovaron sus seguros de cr\u00e9dito para los ejercicios <span class=\"ls5\">202</span>5 y 2024. Concentraci\u00f3n del Riesgo de Cr\u00e9dito En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2<span class=\"_ _0\"></span>025, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cinco <span class=\"_ _0\"></span>clientes m\u00e1s <span class=\"_ _6\"></span>representativos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>han <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>upuesto <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l 77<span class=\"ls12\">% <span class=\"_ _7\"></span><span class=\"ls0\">d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>nsolidadas </span></span>(un 78% en 2024). El <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>liente <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _8\"></span>significativo <span class=\"_ _1\"></span>corresponde <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Unidad <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Prenda <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span><span class=\"ls6\">55<span class=\"ls12\">% <span class=\"_ _8\"></span></span></span>de <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>ventas <span class=\"_ _1\"></span>consolidadas <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>ejercicio (un <span class=\"_ _4\"></span>68% <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>2024)<span class=\"ls9\">. <span class=\"_ _4\"></span></span>A<span class=\"_ _0\"></span>simismo, <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>liente <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>Unidad <span class=\"_ _8\"></span>de <span class=\"_ _3\"> </span>Tejido <span class=\"_ _8\"></span>representa <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>11<span class=\"_ _1\"></span>% <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>ventas <span class=\"_ _4\"></span>consolidadas <span class=\"_ _8\"></span>del ejercicio 2025 Ning\u00fan otro<span class=\"_ _1\"></span> cliente, individualmente,<span class=\"_ _1\"></span> concentra v<span class=\"_ _1\"></span>entas superiores <span class=\"_ _1\"></span><span class=\"ls6\">al</span> <span class=\"ls5\">10%</span> <span class=\"ls6\">de<span class=\"_ _1\"></span></span> <span class=\"ls7\">las</span> <span class=\"_ _1\"></span>ventas <span class=\"ls6\">del<span class=\"_ _1\"></span></span> Grupo <span class=\"_ _1\"></span>durante el <span class=\"_ _8\"></span>ejercicio 2025.<span class=\"ls0\"> </span>Exposici\u00f3n a riesgo de cr\u00e9dito Seg\u00fan <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha <span class=\"_ _9\"> </span>i<span class=\"_ _1\"></span>ndicado <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>p<span class=\"_ _1\"></span>ol\u00edtica <span class=\"_ _5\"> </span>contable <span class=\"_ _5\"> </span>sobre <span class=\"_ _5\"> </span>deterioro <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>valor, <span class=\"_ _5\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _5\"> </span>tiene <span class=\"_ _5\"> </span>m\u00e9todos <span class=\"_ _5\"> </span>diferentes <span class=\"_ _b\"> </span>para<span class=\"_ _0\"></span> determinar <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado global de los deudores comerciales<span class=\"ls9\">. </span> El valor <span class=\"_ _6\"></span>bruto<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>e los <span class=\"_ _6\"></span>ac<span class=\"_ _1\"></span>tivos fin<span class=\"_ _0\"></span>ancieros por <span class=\"_ _0\"></span>categor\u00edas <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>se ha i<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>dicado <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>pol\u00edticas <span class=\"_ _0\"></span>contables, es <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo s<span class=\"_ _0\"></span>igue:<span class=\"_ _8\"></span>  Tasa esperada<span class=\"_ _0\"></span> de p\u00e9rdida en por<span class=\"_ _0\"></span>centaje Deudores comerciales No vencido 1%<span class=\"ls0\"> </span>12.897 Vencido menos de<span class=\"_ _0\"></span> 30 d\u00edas 2%<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>De 30 a 60 d\u00edas 10%<span class=\"ls0\"> </span>95<span class=\"ls0\"> </span>De 60 a 90 d\u00edas 25%<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>De 90 a 120 d<span class=\"_ _0\"></span>\u00edas 35%<span class=\"ls0\"> </span>97<span class=\"ls0\"> </span>De 120 a 180 d<span class=\"_ _0\"></span>\u00edas 50%<span class=\"ls0\"> </span>- M\u00e1s de 180 d\u00edas 50%<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>Saldo al 31 de<span class=\"_ _0\"></span> diciembre de 202<span class=\"_ _0\"></span>5 2%<span class=\"ls0\"> </span>13.375 No vencido 2%<span class=\"ls0\"> </span>1.833 Vencido menos de<span class=\"_ _0\"></span> 30 d\u00edas 25%<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>De 30 a 60 d\u00edas 27%<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>De 60 a 90 d\u00edas 2%<span class=\"ls0\"> </span>2 De 90 a 120 d<span class=\"_ _0\"></span>\u00edas 78%<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>De 120 a 180 d<span class=\"_ _0\"></span>\u00edas 15%<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>M\u00e1s de 180 d\u00edas 27%<span class=\"ls0\"> </span>592<span class=\"ls0\"> </span>Saldo al 31 de<span class=\"_ _0\"></span> diciembre de 202<span class=\"_ _0\"></span>4 4%<span class=\"ls0\"> </span>2.867 5.2. Riesgo de tipo de inter\u00e9s Las <span class=\"_ _8\"></span>variaciones <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>tipos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _8\"></span>modifican <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>aquellos <span class=\"_ _1\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>devengan <span class=\"_ _8\"></span>un tipo de inter\u00e9s fijo. El <span class=\"_ _0\"></span>objetivo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>gesti<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _6\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>riesgo de <span class=\"_ _6\"></span>tipos <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _0\"></span>es <span class=\"_ _6\"></span>alcanzar un <span class=\"_ _6\"></span>equilibrio e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la e<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>tructura <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>que<span class=\"_ _8\"></span> <span class=\"_ _7\"></span>permita minimizar <span class=\"_ _4\"></span><span class=\"ls5\">el</span> <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>deuda <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span><span class=\"ls5\">el</span> <span class=\"_ _4\"></span>horizonte <span class=\"_ _4\"></span>plurianual <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span><span class=\"ls5\">una</span> <span class=\"_ _4\"></span>volatilidad <span class=\"_ _4\"></span>reducida <span class=\"_ _4\"></span><span class=\"ls6\">en</span> <span class=\"_ _4\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>cuenta <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>p\u00e9rdidas <span class=\"_ _9\"> </span>y<span class=\"_ _1\"></span> ganancias. La<span class=\"ls0\"> <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciaci\u00f3n <span class=\"_ _0\"></span>externa <span class=\"_ _0\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>asa <span class=\"_ _6\"></span>principa<span class=\"_ _1\"></span>lmente <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>deudas mantenida<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con <span class=\"ls6\">el</span> <span class=\"_ _6\"></span>accionis<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>mayoritario <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>la Sociedad </span></span></span></span></span>dominante <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Grupo, <span class=\"_ _5\"> </span>as\u00ed <span class=\"_ _b\"> </span>como  e<span class=\"_ _0\"></span>n <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>contrato <span class=\"_ _5\"> </span>de  cr\u00e9dito<span class=\"_ _6\"></span>  revolving<span class=\"_ _1\"></span><span class=\"ls13\">,  </span>en <span class=\"_ _5\"> </span>pr\u00e9stamos  con <span class=\"_ _5\"> </span>entidades <span class=\"_ _b\"> </span>financieras  <span class=\"lse\">y </span>obligaciones <span class=\"_ _1\"></span>convertibles <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>acciones<span class=\"_ _1\"></span><span class=\"ls9\">. <span class=\"_ _1\"></span></span>Una <span class=\"_ _1\"></span>parte <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>financiaci\u00f3n <span class=\"_ _1\"></span>devenga <span class=\"_ _8\"></span>tipos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>referenciados normalmente al Euribor. En <span class=\"_ _9\"> </span>este <span class=\"_ _9\"> </span>sentido, <span class=\"_ _3\"> </span>subidas <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Euribor<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>implicar\u00edan <span class=\"_ _9\"> </span>un <span class=\"_ _3\"> </span>mayor <span class=\"_ _9\"> </span>coste <span class=\"_ _9\"> </span>financiero <span class=\"_ _9\"> </span>para <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>Grupo. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>consecuencia,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span><span class=\"lsb\">los</span> resultados y <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>efectivo <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> e<span class=\"_ _0\"></span>ncuentran <span class=\"_ _6\"></span>ex<span class=\"_ _1\"></span>puestos <span class=\"_ _6\"></span>a <span class=\"ls7\">las</span> <span class=\"_ _7\"></span>variaciones <span class=\"ls6\">de</span> <span class=\"_ _6\"></span>los tipos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s de <span class=\"_ _6\"></span>mercado. </span></span></span></span></span></span>El Grupo ha <span class=\"_ _0\"></span>estimado que <span class=\"_ _0\"></span>un incremento de <span class=\"_ _6\"></span>5<span class=\"_ _1\"></span>0 puntos b\u00e1<span class=\"_ _0\"></span>sicos en los <span class=\"_ _0\"></span>tipos de i<span class=\"_ _0\"></span>nter\u00e9s de mercado s<span class=\"_ _0\"></span>upondr\u00eda un cost<span class=\"_ _0\"></span>e adicional anual de <span class=\"ls5\">224</span> miles de euros aproximadamente (116 miles de euros en 2024<span class=\"lsa\">).</span> 5.3. Riesgo de tipo de cambio El Grupo no tiene importes s<span class=\"_ _0\"></span>ignificativos en moneda distinta <span class=\"_ _0\"></span>de la moneda funcional de <span class=\"_ _0\"></span>cada sociedad.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Por <span class=\"_ _6\"></span>otra <span class=\"_ _6\"></span>parte, ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "4.1. Inmovilizado Intangible<span class=\"_ _27\"> </span>Como <span class=\"_ _1\"></span>norma <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>neral, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _1\"></span>intangible <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _1\"></span>inicialmente <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>coste <span class=\"_ _8\"></span>de ad<span class=\"_ _1\"></span>quisici\u00f3n <span class=\"_ _1\"></span>segregado <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span>trav\u00e9s <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>una <span class=\"_ _5\"> </span>combinaci\u00f3n <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>negocios <span class=\"_ _b\"> </span>o <span class=\"_ _5\"> </span>producci\u00f3n <span class=\"_ _b\"> </span>y; <span class=\"_ _5\"> </span>posteriormente, <span class=\"_ _b\"> </span>se <span class=\"_ _5\"> </span>valora <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>coste <span class=\"_ _5\"> </span>minorado<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span><span class=\"ls5\">por</span> <span class=\"_ _3\"> </span><span class=\"ls7\">la<span class=\"_ _27\"> </span></span>correspondiente <span class=\"_ _4\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>acumulada<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>(cal<span class=\"_ _0\"></span>culada <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span>funci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"lsc\">su</span> <span class=\"_ _4\"></span>vida <span class=\"_ _8\"></span>\u00fatil) <span class=\"_ _8\"></span><span class=\"lsc\">y,</span> <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _8\"></span><span class=\"lsc\">su</span> <span class=\"_ _8\"></span>caso<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _3\"> </span>por<span class=\"_ _27\"> </span>deterioro que haya experimentado.<span class=\"_ _27\"> </span>Los activos intangibles, a exce<span class=\"_ _0\"></span>pci\u00f3n del fondo de comercio, se amortizan s<span class=\"_ _0\"></span>istem\u00e1ticamente de forma lineal en f<span class=\"_ _0\"></span>unci\u00f3n<span class=\"_ _27\"> </span>de la vida \u00fatil estimada de los bienes y de su valor residual. Los m<span class=\"_ _1\"></span>\u00e9todos y <span class=\"_ _1\"></span>periodos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>aplicados son <span class=\"_ _1\"></span>revisados <span class=\"_ _1\"></span>en cada <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ejercicio y, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>procede, a<span class=\"_ _1\"></span>justados<span class=\"_ _27\"> </span>de forma prospectiva. <span class=\"ls8\">Al</span> meno<span class=\"_ _0\"></span>s <span class=\"ls5\">al</span> <span class=\"_ _0\"></span>cierre <span class=\"ls5\">del</span> <span class=\"_ _6\"></span>ejercicio, <span class=\"lsc\">se</span> <span class=\"_ _6\"></span>eval\u00faa <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>existe<span class=\"_ _1\"></span>ncia <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>indicios <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>dete<span class=\"_ _1\"></span>rioro, <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> cuyo <span class=\"_ _6\"></span>caso se<span class=\"_ _27\"> </span></span></span></span></span>estiman los importes recuperables, efectu\u00e1ndose las correcciones valorativas que <span class=\"_ _6\"></span>procedan.<span class=\"_ _27\"> </span>Con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>excepci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fondo de <span class=\"_ _1\"></span>comercio <span class=\"_ _1\"></span>surgido <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las c<span class=\"_ _1\"></span>ombinaciones de <span class=\"_ _1\"></span>negocio <span class=\"_ _1\"></span>llevadas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cabo, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo a<span class=\"_ _4\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">31<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _27\"> </span></span></span></span>diciembre <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"ls6\">20</span>25 y 2024, no tiene registrado <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _7\"></span>cu<span class=\"_ _1\"></span>ya <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>ida <span class=\"_ _7\"></span>\u00fatil <span class=\"_ _6\"></span>sea <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ndefinida.<span class=\"_ _27\"> </span></span></span>Investigaci\u00f3n y Desarrollo<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>investigaci\u00f3n <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>reconocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>gasto <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ncurre <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>ellos,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>de de<span class=\"_ _0\"></span>sarrollo<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span>incurridos en <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>proyecto se reconocen <span class=\"_ _1\"></span>como i<span class=\"_ _1\"></span>nmovilizado intangible si <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>es viable <span class=\"_ _1\"></span>desde una <span class=\"_ _1\"></span>perspectiva t\u00e9cnica<span class=\"_ _27\"> </span>y co<span class=\"_ _1\"></span>mercial, se <span class=\"_ _1\"></span>dispone <span class=\"_ _1\"></span>de recursos <span class=\"_ _1\"></span>t\u00e9cnicos y <span class=\"_ _1\"></span>financieros suficien<span class=\"_ _1\"></span>tes para c<span class=\"_ _1\"></span>ompletarlo, los c<span class=\"_ _1\"></span>ostes i<span class=\"_ _1\"></span>ncurridos pueden<span class=\"_ _27\"> </span>determinarse de forma fiable y la generaci\u00f3n de beneficios es <span class=\"_ _7\"></span>probable.<span class=\"_ _27\"> </span>Otros gastos <span class=\"_ _6\"></span>de desarrollo <span class=\"_ _6\"></span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>gasto cuando <span class=\"_ _6\"></span>se incurre <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>ellos hast<span class=\"_ _0\"></span>a que <span class=\"_ _6\"></span>cumplen los r<span class=\"_ _6\"></span>eq<span class=\"_ _1\"></span>uisitos <span class=\"_ _0\"></span>para<span class=\"_ _27\"> </span>ser capitalizados.<span class=\"_ _1\"></span> Los coste<span class=\"_ _1\"></span>s de d<span class=\"_ _1\"></span>esarrollo previamente <span class=\"_ _1\"></span>reconocidos como un <span class=\"_ _1\"></span>gasto no se <span class=\"_ _1\"></span>reconocen com<span class=\"_ _1\"></span>o un activo<span class=\"_ _27\"> </span>en <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>ejercicio <span class=\"_ _4\"></span>posterior. <span class=\"_ _4\"></span>Se <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>mortizan <span class=\"_ _4\"></span>linealmente <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>vida <span class=\"_ _4\"></span>\u00fatil, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>raz\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>0% <span class=\"_ _4\"></span>anual <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>son <span class=\"_ _8\"></span>ob<span class=\"_ _1\"></span>jeto <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>correcci\u00f3n valorativa por deterioro.<span class=\"_ _27\"> </span>Cuando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperable <span class=\"_ _8\"></span>estimado, <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>valor <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reduce <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>form<span class=\"_ _0\"></span>a<span class=\"_ _27\"> </span>inmediata hasta su importe recuperable (Nota 6<span class=\"lsa\">).<span class=\"_ _27\"> </span></span>En caso de <span class=\"_ _1\"></span>que var\u00eden las circunstancias favo<span class=\"_ _1\"></span>rables del proyecto que permitieron capitalizar los <span class=\"_ _1\"></span>gastos de desarrollo,<span class=\"_ _27\"> </span>la parte pendiente de amortizar se lleva a resultados en el ej<span class=\"_ _0\"></span>ercicio en que cambian dichas circunstancias.<span class=\"_ _27\"> </span>Patentes, Licencias, Marcas y Similares<span class=\"_ _27\"> </span>La <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>registra <span class=\"_ _8\"></span>bajo <span class=\"_ _8\"></span>este <span class=\"_ _1\"></span>concep<span class=\"_ _1\"></span>to, <span class=\"_ _1\"></span>aquellos <span class=\"_ _8\"></span>gastos <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span>arrollo <span class=\"_ _1\"></span>capitalizados <span class=\"_ _8\"></span>para <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>obtenido<span class=\"_ _8\"></span> <span class=\"lsb\">la<span class=\"_ _27\"> </span></span>correspondiente <span class=\"_ _6\"></span>patente <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>similar, <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ncluyendo <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>registro <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>formalizaci\u00f3n, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes de <span class=\"_ _6\"></span>adquisici\u00f3n<span class=\"_ _27\"> </span></span></span>a <span class=\"_ _1\"></span>terceros de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos correspondientes. <span class=\"_ _1\"></span><span class=\"ls10\">Se<span class=\"_ _1\"></span></span> amortizan <span class=\"_ _1\"></span>linealmente durante <span class=\"lse\">su<span class=\"_ _1\"></span></span> vida \u00fatil, a raz\u00f3n <span class=\"ls5\">de</span> <span class=\"ls6\">un</span> 20% anual<span class=\"_ _27\"> </span>y son <span class=\"_ _0\"></span>objeto <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>correcci\u00f3n valorativa por deterioro.<span class=\"_ _27\"> </span>Aplicaciones Inform\u00e1ticas<span class=\"_ _27\"> </span>Las <span class=\"_ _13\"> </span>licen<span class=\"_ _0\"></span>cias <span class=\"_ _13\"> </span>para  a<span class=\"_ _1\"></span>plicaciones  i<span class=\"_ _1\"></span>nform\u00e1ticas <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>dquiridas <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>tercero<span class=\"_ _0\"></span>s <span class=\"_ _13\"> </span>y  los <span class=\"_ _13\"> </span>programas <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>or<span class=\"_ _0\"></span>denador <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>laborados<span class=\"_ _27\"> </span>internamente <span class=\"_ _4\"> </span><span class=\"lsc\">se</span> <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apitalizan <span class=\"_ _4\"> </span>sobre<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>base <span class=\"_ _3\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>costes <span class=\"_ _4\"> </span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span><span class=\"ls5\">que</span> <span class=\"_ _4\"></span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span><span class=\"ls6\">ha<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>incurrido <span class=\"_ _3\"> </span>para <span class=\"_ _4\"> </span>adqui<span class=\"_ _1\"></span>rirlos, <span class=\"_ _4\"></span>desarrollarlos, <span class=\"_ _b\"> </span>y<span class=\"_ _27\"> </span>prepararlos para su uso. Los costes de mantenimiento se registran en la cuenta de p\u00e9r<span class=\"_ _0\"></span>didas y ganancias <span class=\"_ _1\"></span>consolidada<span class=\"_ _27\"> </span>del ejercicio en que se <span class=\"_ _1\"></span>incurren.<span class=\"ls9\">  </span>Las aplicaciones inform\u00e1ticas, se amortizan linealmente durante su vida \u00fati<span class=\"_ _0\"></span>l a raz\u00f3n de un 16,66% anual.<span class=\"_ _27\"> </span>Relaciones con Clientes<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>grupo <span class=\"_ _1\"></span>tiene capitalizadas <span class=\"_ _1\"></span>diversas c<span class=\"_ _1\"></span>arteras de <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>adquiridas en<span class=\"_ _1\"></span> el <span class=\"_ _1\"></span>contexto <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>as combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>estos <span class=\"_ _8\"></span>\u00faltimos <span class=\"_ _4\"></span>ejercicios. <span class=\"_ _8\"></span>Dichas <span class=\"_ _4\"></span>carteras, <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>ubgrupo <span class=\"_ _8\"></span>SICI <span class=\"_ _4\"></span>93,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>fueron <span class=\"_ _8\"></span>valoradas <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>n<span class=\"_ _27\"> </span>experto independiente, siendo los importes registrados y las vidas \u00fatiles estimadas<span class=\"_ _1\"></span> en 10 a\u00f1os.<span class=\"_ _27\"> </span>Fondo de comercio<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _7\"></span>fondo <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>comercio<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>generado <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>combinaciones <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>nego<span class=\"_ _0\"></span>cio <span class=\"_ _7\"></span>representa <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>exceso <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>contraprestaci\u00f3n <span class=\"_ _6\"></span>transferida<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>sobre <span class=\"_ _5\"> </span>la  part<span class=\"_ _0\"></span>icipaci\u00f3n <span class=\"_ _5\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _5\"> </span>Grupo <span class=\"_ _b\"> </span>en <span class=\"_ _5\"> </span>el <span class=\"_ _b\"> </span>valor <span class=\"_ _5\"> </span>razonable <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _b\"> </span>activos <span class=\"_ _5\"> </span>y <span class=\"_ _b\"> </span>pasivos <span class=\"_ _5\"> </span>identificables <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>una <span class=\"_ _b\"> </span>sociedad<span class=\"_ _27\"> </span>dependiente en la fecha de la combinaci\u00f3n.<span class=\"_ _27\"> </span>El<span class=\"ls0\">  valor  r<span class=\"_ _0\"></span>azonable  <span class=\"ls5\">de</span> <span class=\"_ _b\"> </span>los  activos  netos <span class=\"_ _b\"> </span>adquiridos  <span class=\"lsc\">se</span> <span class=\"_ _b\"> </span>calcula <span class=\"_ _5\"> </span>partiendo  <span class=\"ls5\">de</span> <span class=\"_ _5\"> </span><span class=\"ls7\">los</span> <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>alores <span class=\"_ _b\"> </span>contables  c<span class=\"_ _0\"></span>onsolidados<span class=\"_ _27\"> </span></span>convertidos a NIIF-UE, como s<span class=\"_ _0\"></span>igue:<span class=\"_ _27\"> </span>Si <span class=\"_ _4\"></span>so<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>asignables <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>elementos <span class=\"_ _4\"></span>patrimoniales <span class=\"_ _3\"> </span>concretos <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _4\"></span>sociedades <span class=\"_ _3\"> </span>adquiridas, <span class=\"_ _4\"></span>aumentando <span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _4\"></span><span class=\"ls6\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">los<span class=\"_ _27\"> </span></span>activos <span class=\"_ _8\"></span><span class=\"lsa\">(o</span> <span class=\"_ _1\"></span>reduciendo <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pasivos) <span class=\"_ _1\"></span>cuyos <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span><span class=\"ls5\">de</span> merc<span class=\"_ _1\"></span>ado <span class=\"_ _1\"></span>fuesen <span class=\"_ _1\"></span>superiores <span class=\"_ _8\"></span>(inferiores) <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>valores <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>etos<span class=\"_ _27\"> </span>contables <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>los <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>figuran <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>su<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>balances <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>cuyo <span class=\"_ _9\"> </span>tratamiento <span class=\"_ _3\"> </span>contable <span class=\"_ _3\"> </span>sea <span class=\"_ _3\"> </span>similar <span class=\"_ _3\"> </span>al <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>mismos <span class=\"_ _3\"> </span>activos<span class=\"_ _27\"> </span>(pasivos) del Grupo: amortizaci\u00f3n, devengo, etc.<span class=\"_ _27\"> </span>Si <span class=\"_ _3\"> </span>son <span class=\"_ _4\"></span>asignables <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>unos <span class=\"_ _3\"> </span>activos <span class=\"_ _4\"></span>intangibles <span class=\"_ _3\"> </span>concretos, <span class=\"_ _3\"> </span>reconoci\u00e9ndolos <span class=\"_ _4\"></span>expl\u00edcitamente <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>estado <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ituaci\u00f3n<span class=\"_ _27\"> </span>financiera consolidado siempre que su valor razonable a la fecha de adquisici\u00f3n pueda determinarse <span class=\"_ _1\"></span>de forma fiable.<span class=\"_ _27\"> </span>Las diferencias restantes se registran como un fondo de comercio, que se asigna a una o m\u00e1s unidades generadoras<span class=\"_ _27\"> </span>de efectivo espec\u00edficas.<span class=\"_ _27\"> </span>En el m<span class=\"_ _0\"></span>omento de <span class=\"_ _0\"></span>la enajenaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e una <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ociedad dependie<span class=\"_ _0\"></span>nte, el importe<span class=\"_ _0\"></span> atribuible de<span class=\"_ _0\"></span>l fondo de <span class=\"_ _6\"></span>comercio se incluye<span class=\"_ _27\"> </span>en la determinaci\u00f3n de los beneficios o las p\u00e9rdidas procedentes de la enajenaci\u00f3n.<span class=\"_ _27\"> </span>El fond<span class=\"_ _1\"></span>o de c<span class=\"_ _1\"></span>omercio no se<span class=\"_ _1\"></span> amortiza, si<span class=\"_ _1\"></span> bien <span class=\"_ _1\"></span>anualmente se co<span class=\"_ _1\"></span>mprueba el <span class=\"_ _1\"></span>deterioro de <span class=\"_ _1\"></span>valor o c<span class=\"_ _1\"></span>on m\u00e1s <span class=\"_ _1\"></span>frecuencia si<span class=\"_ _27\"> </span>eventos <span class=\"_ _1\"></span>o causas <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las c<span class=\"_ _1\"></span>ircunstancias indican <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pod\u00eda <span class=\"_ _1\"></span>haberse deteriorado, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>registra a<span class=\"_ _1\"></span> coste <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>p\u00e9rdidas<span class=\"_ _27\"> </span>por deterioro de valor acumuladas.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "4.1. Inmovilizado Intangible<span class=\"_ _27\"> </span>Como <span class=\"_ _1\"></span>norma <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>neral, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _1\"></span>intangible <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _1\"></span>inicialmente <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>coste <span class=\"_ _8\"></span>de ad<span class=\"_ _1\"></span>quisici\u00f3n <span class=\"_ _1\"></span>segregado <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span>trav\u00e9s <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>una <span class=\"_ _5\"> </span>combinaci\u00f3n <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>negocios <span class=\"_ _b\"> </span>o <span class=\"_ _5\"> </span>producci\u00f3n <span class=\"_ _b\"> </span>y; <span class=\"_ _5\"> </span>posteriormente, <span class=\"_ _b\"> </span>se <span class=\"_ _5\"> </span>valora <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>coste <span class=\"_ _5\"> </span>minorado<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span><span class=\"ls5\">por</span> <span class=\"_ _3\"> </span><span class=\"ls7\">la<span class=\"_ _27\"> </span></span>correspondiente <span class=\"_ _4\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>acumulada<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>(cal<span class=\"_ _0\"></span>culada <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span>funci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"lsc\">su</span> <span class=\"_ _4\"></span>vida <span class=\"_ _8\"></span>\u00fatil) <span class=\"_ _8\"></span><span class=\"lsc\">y,</span> <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _8\"></span><span class=\"lsc\">su</span> <span class=\"_ _8\"></span>caso<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _3\"> </span>por<span class=\"_ _27\"> </span>deterioro que haya experimentado.<span class=\"_ _27\"> </span>Los activos intangibles, a exce<span class=\"_ _0\"></span>pci\u00f3n del fondo de comercio, se amortizan s<span class=\"_ _0\"></span>istem\u00e1ticamente de forma lineal en f<span class=\"_ _0\"></span>unci\u00f3n<span class=\"_ _27\"> </span>de la vida \u00fatil estimada de los bienes y de su valor residual. Los m<span class=\"_ _1\"></span>\u00e9todos y <span class=\"_ _1\"></span>periodos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>aplicados son <span class=\"_ _1\"></span>revisados <span class=\"_ _1\"></span>en cada <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ejercicio y, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>procede, a<span class=\"_ _1\"></span>justados<span class=\"_ _27\"> </span>de forma prospectiva. <span class=\"ls8\">Al</span> meno<span class=\"_ _0\"></span>s <span class=\"ls5\">al</span> <span class=\"_ _0\"></span>cierre <span class=\"ls5\">del</span> <span class=\"_ _6\"></span>ejercicio, <span class=\"lsc\">se</span> <span class=\"_ _6\"></span>eval\u00faa <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>existe<span class=\"_ _1\"></span>ncia <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>indicios <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>dete<span class=\"_ _1\"></span>rioro, <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> cuyo <span class=\"_ _6\"></span>caso se<span class=\"_ _27\"> </span></span></span></span></span>estiman los importes recuperables, efectu\u00e1ndose las correcciones valorativas que <span class=\"_ _6\"></span>procedan.<span class=\"_ _27\"> </span>Con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>excepci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fondo de <span class=\"_ _1\"></span>comercio <span class=\"_ _1\"></span>surgido <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las c<span class=\"_ _1\"></span>ombinaciones de <span class=\"_ _1\"></span>negocio <span class=\"_ _1\"></span>llevadas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cabo, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo a<span class=\"_ _4\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">31<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _27\"> </span></span></span></span>diciembre <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"ls6\">20</span>25 y 2024, no tiene registrado <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _7\"></span>cu<span class=\"_ _1\"></span>ya <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>ida <span class=\"_ _7\"></span>\u00fatil <span class=\"_ _6\"></span>sea <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ndefinida.<span class=\"_ _27\"> </span></span></span>Investigaci\u00f3n y Desarrollo<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>investigaci\u00f3n <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>reconocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>gasto <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ncurre <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>ellos,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>de de<span class=\"_ _0\"></span>sarrollo<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span>incurridos en <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>proyecto se reconocen <span class=\"_ _1\"></span>como i<span class=\"_ _1\"></span>nmovilizado intangible si <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>es viable <span class=\"_ _1\"></span>desde una <span class=\"_ _1\"></span>perspectiva t\u00e9cnica<span class=\"_ _27\"> </span>y co<span class=\"_ _1\"></span>mercial, se <span class=\"_ _1\"></span>dispone <span class=\"_ _1\"></span>de recursos <span class=\"_ _1\"></span>t\u00e9cnicos y <span class=\"_ _1\"></span>financieros suficien<span class=\"_ _1\"></span>tes para c<span class=\"_ _1\"></span>ompletarlo, los c<span class=\"_ _1\"></span>ostes i<span class=\"_ _1\"></span>ncurridos pueden<span class=\"_ _27\"> </span>determinarse de forma fiable y la generaci\u00f3n de beneficios es <span class=\"_ _7\"></span>probable.<span class=\"_ _27\"> </span>Otros gastos <span class=\"_ _6\"></span>de desarrollo <span class=\"_ _6\"></span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>gasto cuando <span class=\"_ _6\"></span>se incurre <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>ellos hast<span class=\"_ _0\"></span>a que <span class=\"_ _6\"></span>cumplen los r<span class=\"_ _6\"></span>eq<span class=\"_ _1\"></span>uisitos <span class=\"_ _0\"></span>para<span class=\"_ _27\"> </span>ser capitalizados.<span class=\"_ _1\"></span> Los coste<span class=\"_ _1\"></span>s de d<span class=\"_ _1\"></span>esarrollo previamente <span class=\"_ _1\"></span>reconocidos como un <span class=\"_ _1\"></span>gasto no se <span class=\"_ _1\"></span>reconocen com<span class=\"_ _1\"></span>o un activo<span class=\"_ _27\"> </span>en <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>ejercicio <span class=\"_ _4\"></span>posterior. <span class=\"_ _4\"></span>Se <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>mortizan <span class=\"_ _4\"></span>linealmente <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>vida <span class=\"_ _4\"></span>\u00fatil, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>raz\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>0% <span class=\"_ _4\"></span>anual <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>son <span class=\"_ _8\"></span>ob<span class=\"_ _1\"></span>jeto <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>correcci\u00f3n valorativa por deterioro.<span class=\"_ _27\"> </span>Cuando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperable <span class=\"_ _8\"></span>estimado, <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>valor <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reduce <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>form<span class=\"_ _0\"></span>a<span class=\"_ _27\"> </span>inmediata hasta su importe recuperable (Nota 6<span class=\"lsa\">).<span class=\"_ _27\"> </span></span>En caso de <span class=\"_ _1\"></span>que var\u00eden las circunstancias favo<span class=\"_ _1\"></span>rables del proyecto que permitieron capitalizar los <span class=\"_ _1\"></span>gastos de desarrollo,<span class=\"_ _27\"> </span>la parte pendiente de amortizar se lleva a resultados en el ej<span class=\"_ _0\"></span>ercicio en que cambian dichas circunstancias.<span class=\"_ _27\"> </span>Patentes, Licencias, Marcas y Similares<span class=\"_ _27\"> </span>La <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>registra <span class=\"_ _8\"></span>bajo <span class=\"_ _8\"></span>este <span class=\"_ _1\"></span>concep<span class=\"_ _1\"></span>to, <span class=\"_ _1\"></span>aquellos <span class=\"_ _8\"></span>gastos <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span>arrollo <span class=\"_ _1\"></span>capitalizados <span class=\"_ _8\"></span>para <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>obtenido<span class=\"_ _8\"></span> <span class=\"lsb\">la<span class=\"_ _27\"> </span></span>correspondiente <span class=\"_ _6\"></span>patente <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>similar, <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ncluyendo <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>registro <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>formalizaci\u00f3n, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes de <span class=\"_ _6\"></span>adquisici\u00f3n<span class=\"_ _27\"> </span></span></span>a <span class=\"_ _1\"></span>terceros de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos correspondientes. <span class=\"_ _1\"></span><span class=\"ls10\">Se<span class=\"_ _1\"></span></span> amortizan <span class=\"_ _1\"></span>linealmente durante <span class=\"lse\">su<span class=\"_ _1\"></span></span> vida \u00fatil, a raz\u00f3n <span class=\"ls5\">de</span> <span class=\"ls6\">un</span> 20% anual<span class=\"_ _27\"> </span>y son <span class=\"_ _0\"></span>objeto <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>correcci\u00f3n valorativa por deterioro.<span class=\"_ _27\"> </span>Aplicaciones Inform\u00e1ticas<span class=\"_ _27\"> </span>Las <span class=\"_ _13\"> </span>licen<span class=\"_ _0\"></span>cias <span class=\"_ _13\"> </span>para  a<span class=\"_ _1\"></span>plicaciones  i<span class=\"_ _1\"></span>nform\u00e1ticas <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>dquiridas <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>tercero<span class=\"_ _0\"></span>s <span class=\"_ _13\"> </span>y  los <span class=\"_ _13\"> </span>programas <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>or<span class=\"_ _0\"></span>denador <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>laborados<span class=\"_ _27\"> </span>internamente <span class=\"_ _4\"> </span><span class=\"lsc\">se</span> <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apitalizan <span class=\"_ _4\"> </span>sobre<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>base <span class=\"_ _3\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>costes <span class=\"_ _4\"> </span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span><span class=\"ls5\">que</span> <span class=\"_ _4\"></span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span><span class=\"ls6\">ha<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>incurrido <span class=\"_ _3\"> </span>para <span class=\"_ _4\"> </span>adqui<span class=\"_ _1\"></span>rirlos, <span class=\"_ _4\"></span>desarrollarlos, <span class=\"_ _b\"> </span>y<span class=\"_ _27\"> </span>prepararlos para su uso. Los costes de mantenimiento se registran en la cuenta de p\u00e9r<span class=\"_ _0\"></span>didas y ganancias <span class=\"_ _1\"></span>consolidada<span class=\"_ _27\"> </span>del ejercicio en que se <span class=\"_ _1\"></span>incurren.<span class=\"ls9\">  </span>Las aplicaciones inform\u00e1ticas, se amortizan linealmente durante su vida \u00fati<span class=\"_ _0\"></span>l a raz\u00f3n de un 16,66% anual.<span class=\"_ _27\"> </span>Relaciones con Clientes<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>grupo <span class=\"_ _1\"></span>tiene capitalizadas <span class=\"_ _1\"></span>diversas c<span class=\"_ _1\"></span>arteras de <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>adquiridas en<span class=\"_ _1\"></span> el <span class=\"_ _1\"></span>contexto <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>as combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>estos <span class=\"_ _8\"></span>\u00faltimos <span class=\"_ _4\"></span>ejercicios. <span class=\"_ _8\"></span>Dichas <span class=\"_ _4\"></span>carteras, <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>ubgrupo <span class=\"_ _8\"></span>SICI <span class=\"_ _4\"></span>93,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>fueron <span class=\"_ _8\"></span>valoradas <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>n<span class=\"_ _27\"> </span>experto independiente, siendo los importes registrados y las vidas \u00fatiles estimadas<span class=\"_ _1\"></span> en 10 a\u00f1os.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-589": {
   "value": "4.1. Inmovilizado Intangible<span class=\"_ _27\"> </span>Como <span class=\"_ _1\"></span>norma <span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>neral, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _1\"></span>intangible <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _1\"></span>inicialmente <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>coste <span class=\"_ _8\"></span>de ad<span class=\"_ _1\"></span>quisici\u00f3n <span class=\"_ _1\"></span>segregado <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span>trav\u00e9s <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>una <span class=\"_ _5\"> </span>combinaci\u00f3n <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>negocios <span class=\"_ _b\"> </span>o <span class=\"_ _5\"> </span>producci\u00f3n <span class=\"_ _b\"> </span>y; <span class=\"_ _5\"> </span>posteriormente, <span class=\"_ _b\"> </span>se <span class=\"_ _5\"> </span>valora <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>coste <span class=\"_ _5\"> </span>minorado<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span><span class=\"ls5\">por</span> <span class=\"_ _3\"> </span><span class=\"ls7\">la<span class=\"_ _27\"> </span></span>correspondiente <span class=\"_ _4\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>acumulada<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>(cal<span class=\"_ _0\"></span>culada <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span>funci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"lsc\">su</span> <span class=\"_ _4\"></span>vida <span class=\"_ _8\"></span>\u00fatil) <span class=\"_ _8\"></span><span class=\"lsc\">y,</span> <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _8\"></span><span class=\"lsc\">su</span> <span class=\"_ _8\"></span>caso<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _3\"> </span>por<span class=\"_ _27\"> </span>deterioro que haya experimentado.<span class=\"_ _27\"> </span>Los activos intangibles, a exce<span class=\"_ _0\"></span>pci\u00f3n del fondo de comercio, se amortizan s<span class=\"_ _0\"></span>istem\u00e1ticamente de forma lineal en f<span class=\"_ _0\"></span>unci\u00f3n<span class=\"_ _27\"> </span>de la vida \u00fatil estimada de los bienes y de su valor residual. Los m<span class=\"_ _1\"></span>\u00e9todos y <span class=\"_ _1\"></span>periodos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _1\"></span>aplicados son <span class=\"_ _1\"></span>revisados <span class=\"_ _1\"></span>en cada <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ejercicio y, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>procede, a<span class=\"_ _1\"></span>justados<span class=\"_ _27\"> </span>de forma prospectiva. <span class=\"ls8\">Al</span> meno<span class=\"_ _0\"></span>s <span class=\"ls5\">al</span> <span class=\"_ _0\"></span>cierre <span class=\"ls5\">del</span> <span class=\"_ _6\"></span>ejercicio, <span class=\"lsc\">se</span> <span class=\"_ _6\"></span>eval\u00faa <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>existe<span class=\"_ _1\"></span>ncia <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>indicios <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>dete<span class=\"_ _1\"></span>rioro, <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> cuyo <span class=\"_ _6\"></span>caso se<span class=\"_ _27\"> </span></span></span></span></span>estiman los importes recuperables, efectu\u00e1ndose las correcciones valorativas que <span class=\"_ _6\"></span>procedan.<span class=\"_ _27\"> </span>Con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>excepci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fondo de <span class=\"_ _1\"></span>comercio <span class=\"_ _1\"></span>surgido <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las c<span class=\"_ _1\"></span>ombinaciones de <span class=\"_ _1\"></span>negocio <span class=\"_ _1\"></span>llevadas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cabo, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo a<span class=\"_ _4\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">31<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _27\"> </span></span></span></span>diciembre <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"ls6\">20</span>25 y 2024, no tiene registrado <span class=\"_ _6\"></span>ning\u00fan <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>intangible <span class=\"_ _7\"></span>cu<span class=\"_ _1\"></span>ya <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>ida <span class=\"_ _7\"></span>\u00fatil <span class=\"_ _6\"></span>sea <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ndefinida.<span class=\"_ _27\"> </span></span></span>Investigaci\u00f3n y Desarrollo<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>investigaci\u00f3n <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>reconocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>gasto <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ncurre <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>ellos,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>de de<span class=\"_ _0\"></span>sarrollo<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span>incurridos en <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>proyecto se reconocen <span class=\"_ _1\"></span>como i<span class=\"_ _1\"></span>nmovilizado intangible si <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>es viable <span class=\"_ _1\"></span>desde una <span class=\"_ _1\"></span>perspectiva t\u00e9cnica<span class=\"_ _27\"> </span>y co<span class=\"_ _1\"></span>mercial, se <span class=\"_ _1\"></span>dispone <span class=\"_ _1\"></span>de recursos <span class=\"_ _1\"></span>t\u00e9cnicos y <span class=\"_ _1\"></span>financieros suficien<span class=\"_ _1\"></span>tes para c<span class=\"_ _1\"></span>ompletarlo, los c<span class=\"_ _1\"></span>ostes i<span class=\"_ _1\"></span>ncurridos pueden<span class=\"_ _27\"> </span>determinarse de forma fiable y la generaci\u00f3n de beneficios es <span class=\"_ _7\"></span>probable.<span class=\"_ _27\"> </span>Otros gastos <span class=\"_ _6\"></span>de desarrollo <span class=\"_ _6\"></span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>gasto cuando <span class=\"_ _6\"></span>se incurre <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>ellos hast<span class=\"_ _0\"></span>a que <span class=\"_ _6\"></span>cumplen los r<span class=\"_ _6\"></span>eq<span class=\"_ _1\"></span>uisitos <span class=\"_ _0\"></span>para<span class=\"_ _27\"> </span>ser capitalizados.<span class=\"_ _1\"></span> Los coste<span class=\"_ _1\"></span>s de d<span class=\"_ _1\"></span>esarrollo previamente <span class=\"_ _1\"></span>reconocidos como un <span class=\"_ _1\"></span>gasto no se <span class=\"_ _1\"></span>reconocen com<span class=\"_ _1\"></span>o un activo<span class=\"_ _27\"> </span>en <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>ejercicio <span class=\"_ _4\"></span>posterior. <span class=\"_ _4\"></span>Se <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>mortizan <span class=\"_ _4\"></span>linealmente <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>vida <span class=\"_ _4\"></span>\u00fatil, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>raz\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>0% <span class=\"_ _4\"></span>anual <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>son <span class=\"_ _8\"></span>ob<span class=\"_ _1\"></span>jeto <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>correcci\u00f3n valorativa por deterioro.<span class=\"_ _27\"> </span>Cuando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperable <span class=\"_ _8\"></span>estimado, <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>valor <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reduce <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>form<span class=\"_ _0\"></span>a<span class=\"_ _27\"> </span>inmediata hasta su importe recuperable (Nota 6<span class=\"lsa\">).<span class=\"_ _27\"> </span></span>En caso de <span class=\"_ _1\"></span>que var\u00eden las circunstancias favo<span class=\"_ _1\"></span>rables del proyecto que permitieron capitalizar los <span class=\"_ _1\"></span>gastos de desarrollo,<span class=\"_ _27\"> </span>la parte pendiente de amortizar se lleva a resultados en el ej<span class=\"_ _0\"></span>ercicio en que cambian dichas circunstancias.<span class=\"_ _27\"> </span>Patentes, Licencias, Marcas y Similares<span class=\"_ _27\"> </span>La <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>registra <span class=\"_ _8\"></span>bajo <span class=\"_ _8\"></span>este <span class=\"_ _1\"></span>concep<span class=\"_ _1\"></span>to, <span class=\"_ _1\"></span>aquellos <span class=\"_ _8\"></span>gastos <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span>arrollo <span class=\"_ _1\"></span>capitalizados <span class=\"_ _8\"></span>para <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>obtenido<span class=\"_ _8\"></span> <span class=\"lsb\">la<span class=\"_ _27\"> </span></span>correspondiente <span class=\"_ _6\"></span>patente <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>similar, <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ncluyendo <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>registro <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>formalizaci\u00f3n, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes de <span class=\"_ _6\"></span>adquisici\u00f3n<span class=\"_ _27\"> </span></span></span>a <span class=\"_ _1\"></span>terceros de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>derechos correspondientes. <span class=\"_ _1\"></span><span class=\"ls10\">Se<span class=\"_ _1\"></span></span> amortizan <span class=\"_ _1\"></span>linealmente durante <span class=\"lse\">su<span class=\"_ _1\"></span></span> vida \u00fatil, a raz\u00f3n <span class=\"ls5\">de</span> <span class=\"ls6\">un</span> 20% anual<span class=\"_ _27\"> </span>y son <span class=\"_ _0\"></span>objeto <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>correcci\u00f3n valorativa por deterioro.<span class=\"_ _27\"> </span>Aplicaciones Inform\u00e1ticas<span class=\"_ _27\"> </span>Las <span class=\"_ _13\"> </span>licen<span class=\"_ _0\"></span>cias <span class=\"_ _13\"> </span>para  a<span class=\"_ _1\"></span>plicaciones  i<span class=\"_ _1\"></span>nform\u00e1ticas <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>dquiridas <span class=\"_ _11\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>tercero<span class=\"_ _0\"></span>s <span class=\"_ _13\"> </span>y  los <span class=\"_ _13\"> </span>programas <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>or<span class=\"_ _0\"></span>denador <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>laborados<span class=\"_ _27\"> </span>internamente <span class=\"_ _4\"> </span><span class=\"lsc\">se</span> <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apitalizan <span class=\"_ _4\"> </span>sobre<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>base <span class=\"_ _3\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>costes <span class=\"_ _4\"> </span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span><span class=\"ls5\">que</span> <span class=\"_ _4\"></span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span><span class=\"ls6\">ha<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>incurrido <span class=\"_ _3\"> </span>para <span class=\"_ _4\"> </span>adqui<span class=\"_ _1\"></span>rirlos, <span class=\"_ _4\"></span>desarrollarlos, <span class=\"_ _b\"> </span>y<span class=\"_ _27\"> </span>prepararlos para su uso. Los costes de mantenimiento se registran en la cuenta de p\u00e9r<span class=\"_ _0\"></span>didas y ganancias <span class=\"_ _1\"></span>consolidada<span class=\"_ _27\"> </span>del ejercicio en que se <span class=\"_ _1\"></span>incurren.<span class=\"ls9\">  </span>Las aplicaciones inform\u00e1ticas, se amortizan linealmente durante su vida \u00fati<span class=\"_ _0\"></span>l a raz\u00f3n de un 16,66% anual.<span class=\"_ _27\"> </span>Relaciones con Clientes<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>grupo <span class=\"_ _1\"></span>tiene capitalizadas <span class=\"_ _1\"></span>diversas c<span class=\"_ _1\"></span>arteras de <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>adquiridas en<span class=\"_ _1\"></span> el <span class=\"_ _1\"></span>contexto <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>as combinaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>estos <span class=\"_ _8\"></span>\u00faltimos <span class=\"_ _4\"></span>ejercicios. <span class=\"_ _8\"></span>Dichas <span class=\"_ _4\"></span>carteras, <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>ubgrupo <span class=\"_ _8\"></span>SICI <span class=\"_ _4\"></span>93,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>fueron <span class=\"_ _8\"></span>valoradas <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>n<span class=\"_ _27\"> </span>experto independiente, siendo los importes registrados y las vidas \u00fatiles estimadas<span class=\"_ _1\"></span> en 10 a\u00f1os.<span class=\"_ _27\"> </span>Fondo de comercio<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _7\"></span>fondo <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>comercio<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>generado <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>combinaciones <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>nego<span class=\"_ _0\"></span>cio <span class=\"_ _7\"></span>representa <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>exceso <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>contraprestaci\u00f3n <span class=\"_ _6\"></span>transferida<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>sobre <span class=\"_ _5\"> </span>la  part<span class=\"_ _0\"></span>icipaci\u00f3n <span class=\"_ _5\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _5\"> </span>Grupo <span class=\"_ _b\"> </span>en <span class=\"_ _5\"> </span>el <span class=\"_ _b\"> </span>valor <span class=\"_ _5\"> </span>razonable <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _b\"> </span>activos <span class=\"_ _5\"> </span>y <span class=\"_ _b\"> </span>pasivos <span class=\"_ _5\"> </span>identificables <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>una <span class=\"_ _b\"> </span>sociedad<span class=\"_ _27\"> </span>dependiente en la fecha de la combinaci\u00f3n.<span class=\"_ _27\"> </span>El<span class=\"ls0\">  valor  r<span class=\"_ _0\"></span>azonable  <span class=\"ls5\">de</span> <span class=\"_ _b\"> </span>los  activos  netos <span class=\"_ _b\"> </span>adquiridos  <span class=\"lsc\">se</span> <span class=\"_ _b\"> </span>calcula <span class=\"_ _5\"> </span>partiendo  <span class=\"ls5\">de</span> <span class=\"_ _5\"> </span><span class=\"ls7\">los</span> <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>alores <span class=\"_ _b\"> </span>contables  c<span class=\"_ _0\"></span>onsolidados<span class=\"_ _27\"> </span></span>convertidos a NIIF-UE, como s<span class=\"_ _0\"></span>igue:<span class=\"_ _27\"> </span>Si <span class=\"_ _4\"></span>so<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>asignables <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>elementos <span class=\"_ _4\"></span>patrimoniales <span class=\"_ _3\"> </span>concretos <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _4\"></span>sociedades <span class=\"_ _3\"> </span>adquiridas, <span class=\"_ _4\"></span>aumentando <span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _4\"></span><span class=\"ls6\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">los<span class=\"_ _27\"> </span></span>activos <span class=\"_ _8\"></span><span class=\"lsa\">(o</span> <span class=\"_ _1\"></span>reduciendo <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pasivos) <span class=\"_ _1\"></span>cuyos <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span><span class=\"ls5\">de</span> merc<span class=\"_ _1\"></span>ado <span class=\"_ _1\"></span>fuesen <span class=\"_ _1\"></span>superiores <span class=\"_ _8\"></span>(inferiores) <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>valores <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>etos<span class=\"_ _27\"> </span>contables <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>los <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>figuran <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>su<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>balances <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>cuyo <span class=\"_ _9\"> </span>tratamiento <span class=\"_ _3\"> </span>contable <span class=\"_ _3\"> </span>sea <span class=\"_ _3\"> </span>similar <span class=\"_ _3\"> </span>al <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>mismos <span class=\"_ _3\"> </span>activos<span class=\"_ _27\"> </span>(pasivos) del Grupo: amortizaci\u00f3n, devengo, etc.<span class=\"_ _27\"> </span>Si <span class=\"_ _3\"> </span>son <span class=\"_ _4\"></span>asignables <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>unos <span class=\"_ _3\"> </span>activos <span class=\"_ _4\"></span>intangibles <span class=\"_ _3\"> </span>concretos, <span class=\"_ _3\"> </span>reconoci\u00e9ndolos <span class=\"_ _4\"></span>expl\u00edcitamente <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>estado <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ituaci\u00f3n<span class=\"_ _27\"> </span>financiera consolidado siempre que su valor razonable a la fecha de adquisici\u00f3n pueda determinarse <span class=\"_ _1\"></span>de forma fiable.<span class=\"_ _27\"> </span>Las diferencias restantes se registran como un fondo de comercio, que se asigna a una o m\u00e1s unidades generadoras<span class=\"_ _27\"> </span>de efectivo espec\u00edficas.<span class=\"_ _27\"> </span>En el m<span class=\"_ _0\"></span>omento de <span class=\"_ _0\"></span>la enajenaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e una <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ociedad dependie<span class=\"_ _0\"></span>nte, el importe<span class=\"_ _0\"></span> atribuible de<span class=\"_ _0\"></span>l fondo de <span class=\"_ _6\"></span>comercio se incluye<span class=\"_ _27\"> </span>en la determinaci\u00f3n de los beneficios o las p\u00e9rdidas procedentes de la enajenaci\u00f3n.<span class=\"_ _27\"> </span>El fond<span class=\"_ _1\"></span>o de c<span class=\"_ _1\"></span>omercio no se<span class=\"_ _1\"></span> amortiza, si<span class=\"_ _1\"></span> bien <span class=\"_ _1\"></span>anualmente se co<span class=\"_ _1\"></span>mprueba el <span class=\"_ _1\"></span>deterioro de <span class=\"_ _1\"></span>valor o c<span class=\"_ _1\"></span>on m\u00e1s <span class=\"_ _1\"></span>frecuencia si<span class=\"_ _27\"> </span>eventos <span class=\"_ _1\"></span>o causas <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las c<span class=\"_ _1\"></span>ircunstancias indican <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pod\u00eda <span class=\"_ _1\"></span>haberse deteriorado, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>registra a<span class=\"_ _1\"></span> coste <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>p\u00e9rdidas<span class=\"_ _27\"> </span>por deterioro de valor acumuladas.<span class=\"_ _27\"> </span>4.2. <span class=\"_ _f\"> </span>Inmov<span class=\"_ _1\"></span>ilizado Mat<span class=\"_ _0\"></span>erial<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _b\"> </span>inmovilizado <span class=\"_ _5\"> </span>m<span class=\"_ _1\"></span>aterial <span class=\"_ _5\"> </span><span class=\"lsc\">se</span> <span class=\"_ _b\"> </span>encuentra  valorado <span class=\"_ _9\"> </span><span class=\"ls5\">por</span> <span class=\"_ _b\"> </span><span class=\"lsc\">su</span> <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>recio <span class=\"_ _5\"> </span><span class=\"ls5\">de</span> <span class=\"_ _b\"> </span>adquisici\u00f3n <span class=\"_ _5\"> </span>o <span class=\"_ _b\"> </span>coste <span class=\"_ _5\"> </span><span class=\"ls5\">de</span>  prod<span class=\"_ _0\"></span>ucci\u00f3n <span class=\"_ _b\"> </span>neto <span class=\"_ _5\"> </span><span class=\"ls5\">de</span> <span class=\"_ _5\"> </span><span class=\"lsb\">la<span class=\"_ _27\"> </span></span></span>correspondiente <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>mortizaci\u00f3n <span class=\"_ _8\"></span>acumulada <span class=\"_ _4\"></span>y, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>aso, <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>importe <span class=\"_ _8\"></span>acumulado <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>correcciones <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alorativas <span class=\"_ _8\"></span>por<span class=\"_ _27\"> </span>deterioro reconocidas. El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>bajos <span class=\"_ _1\"></span>realizados por <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>propio <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>terial se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>alcula <span class=\"_ _1\"></span>sumando <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>precio<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>adquisici\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>materias <span class=\"_ _4\"></span>consumibles, <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>costes <span class=\"_ _4\"></span>directos <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>indirectos <span class=\"_ _4\"></span>imputables <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>producci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>dichos<span class=\"_ _27\"> </span>bienes.<span class=\"_ _27\"> </span>Los <span class=\"_ _6\"></span>costes de <span class=\"_ _6\"></span>ampliaci\u00f3n, <span class=\"_ _6\"></span>modernizaci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>mejora <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _6\"></span>material <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>incorporan <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>como<span class=\"_ _27\"> </span>mayor va<span class=\"_ _1\"></span>lor del <span class=\"_ _1\"></span>bien exclusivamente <span class=\"_ _1\"></span>cuando s<span class=\"_ _1\"></span>uponen un <span class=\"_ _1\"></span>aumento de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>capacidad, productividad o <span class=\"_ _1\"></span>alargamiento <span class=\"_ _1\"></span>de<span class=\"_ _27\"> </span>su <span class=\"_ _8\"></span>vida <span class=\"_ _8\"></span>\u00fatil, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>siempre <span class=\"_ _8\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>sea <span class=\"_ _8\"></span>posible <span class=\"_ _8\"></span>conocer <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>estimar <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>elementos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>resultan <span class=\"_ _8\"></span>dados <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span>baja del inventario por haber sido sustituidos.<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>reparaciones <span class=\"_ _6\"></span>importantes <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>activan <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>amortizan <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>vi<span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>estimada <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>los <span class=\"_ _6\"></span>mismos, mientras<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span>que los gastos <span class=\"_ _1\"></span>de mantenimiento recurrentes <span class=\"_ _1\"></span>se cargan en <span class=\"_ _1\"></span>la cuenta de p<span class=\"_ _1\"></span>\u00e9rdidas y ganancias <span class=\"_ _1\"></span>consolidada durante el<span class=\"_ _27\"> </span>ejercicio en que se incurre en ellos.<span class=\"_ _27\"> </span>La <span class=\"_ _10\"> </span>amortizaci\u00f3n <span class=\"_ _13\"> </span>del <span class=\"_ _10\"> </span>inmovilizado <span class=\"_ _10\"> </span>material, <span class=\"_ _13\"> </span>con <span class=\"_ _10\"> </span>excepci\u00f3n <span class=\"_ _10\"> </span>de <span class=\"_ _13\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>terrenos <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>no <span class=\"_ _13\"> </span>se <span class=\"_ _10\"> </span>amortizan, <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>calcula<span class=\"_ _27\"> </span>sistem\u00e1ticamente por el <span class=\"_ _0\"></span>m\u00e9todo lineal <span class=\"_ _0\"></span>en funci\u00f3n de su <span class=\"_ _6\"></span>vida \u00fatil estimada, atendien<span class=\"_ _0\"></span>do a la <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>epreciaci\u00f3n efectivamente<span class=\"_ _27\"> </span>sufrida por su funcionamiento, uso y disfrute.<span class=\"_ _27\"> </span>Las vidas \u00fatiles estimadas son:<span class=\"_ _27\"> </span>A\u00f1os de vida \u00fatil e<span class=\"_ _0\"></span>stimados<span class=\"_ _27\"> </span>Construcciones<span class=\"_ _27\"> </span>33,33 - <span class=\"ls3\">40<span class=\"_ _27\"> </span></span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span>7 - 12,50<span class=\"_ _27\"> </span>Maquinaria<span class=\"_ _27\"> </span>7 - 15,15<span class=\"_ _27\"> </span>Utillaje<span class=\"_ _27\"> </span>5 - 7<span class=\"_ _27\"> </span>Mobiliario<span class=\"_ _27\"> </span>7 - <span class=\"ls3\">10<span class=\"_ _27\"> </span></span>Equipos para pr<span class=\"_ _0\"></span>ocesos de infor<span class=\"_ _0\"></span>maci\u00f3n<span class=\"_ _27\"> </span>3 - 4<span class=\"_ _27\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span>4 - 12,50<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>residual <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>vida <span class=\"_ _1\"></span>\u00fatil <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">los</span> <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span><span class=\"lse\">se</span> <span class=\"_ _8\"></span>revisa,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ajust\u00e1ndose <span class=\"_ _1\"></span><span class=\"lsc\">si</span> <span class=\"_ _8\"></span>fuera <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>cesario, <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>fecha<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span>cierre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _4\"></span>cada<span class=\"_ _27\"> </span></span>balance. <span class=\"_ _8\"></span>Cuando e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>perior a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>estimado, <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>deteriora<span class=\"_ _27\"> </span>hasta su <span class=\"_ _6\"></span>importe recuperable. <span class=\"_ _6\"></span>La<span class=\"_ _1\"></span>s p\u00e9rdi<span class=\"_ _0\"></span>das y <span class=\"_ _6\"></span>ganancias por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta de <span class=\"_ _6\"></span>inmovilizado material <span class=\"_ _6\"></span>se calculan <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omparando<span class=\"_ _27\"> </span>los  ingresos <span class=\"_ _5\"> </span>obtenidos<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span><span class=\"ls5\">por</span> <span class=\"_ _9\"> </span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>v<span class=\"_ _1\"></span>enta <span class=\"_ _9\"> </span>con <span class=\"_ _b\"> </span><span class=\"ls6\">el</span> <span class=\"_ _5\"> </span>valor <span class=\"_ _9\"> </span>contable <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span><span class=\"lsc\">se</span> <span class=\"_ _9\"> </span>registran <span class=\"_ _5\"> </span><span class=\"ls5\">en</span> <span class=\"_ _9\"> </span><span class=\"ls7\">la</span> <span class=\"_ _5\"> </span>cuenta <span class=\"_ _5\"> </span><span class=\"ls5\">de</span> <span class=\"_ _5\"> </span>p\u00e9rdidas <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ganancias<span class=\"_ _27\"> </span>consolidada.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-616": {
   "value": "Investigaci\u00f3n y Desarrollo<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>investigaci\u00f3n <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>reconocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>gasto <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>ncurre <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>ellos,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>de de<span class=\"_ _0\"></span>sarrollo<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span>incurridos en <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>proyecto se reconocen <span class=\"_ _1\"></span>como i<span class=\"_ _1\"></span>nmovilizado intangible si <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>es viable <span class=\"_ _1\"></span>desde una <span class=\"_ _1\"></span>perspectiva t\u00e9cnica<span class=\"_ _27\"> </span>y co<span class=\"_ _1\"></span>mercial, se <span class=\"_ _1\"></span>dispone <span class=\"_ _1\"></span>de recursos <span class=\"_ _1\"></span>t\u00e9cnicos y <span class=\"_ _1\"></span>financieros suficien<span class=\"_ _1\"></span>tes para c<span class=\"_ _1\"></span>ompletarlo, los c<span class=\"_ _1\"></span>ostes i<span class=\"_ _1\"></span>ncurridos pueden<span class=\"_ _27\"> </span>determinarse de forma fiable y la generaci\u00f3n de beneficios es <span class=\"_ _7\"></span>probable.<span class=\"_ _27\"> </span>Otros gastos <span class=\"_ _6\"></span>de desarrollo <span class=\"_ _6\"></span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>gasto cuando <span class=\"_ _6\"></span>se incurre <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>ellos hast<span class=\"_ _0\"></span>a que <span class=\"_ _6\"></span>cumplen los r<span class=\"_ _6\"></span>eq<span class=\"_ _1\"></span>uisitos <span class=\"_ _0\"></span>para<span class=\"_ _27\"> </span>ser capitalizados.<span class=\"_ _1\"></span> Los coste<span class=\"_ _1\"></span>s de d<span class=\"_ _1\"></span>esarrollo previamente <span class=\"_ _1\"></span>reconocidos como un <span class=\"_ _1\"></span>gasto no se <span class=\"_ _1\"></span>reconocen com<span class=\"_ _1\"></span>o un activo<span class=\"_ _27\"> </span>en <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>ejercicio <span class=\"_ _4\"></span>posterior. <span class=\"_ _4\"></span>Se <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>mortizan <span class=\"_ _4\"></span>linealmente <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>vida <span class=\"_ _4\"></span>\u00fatil, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>raz\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>0% <span class=\"_ _4\"></span>anual <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>son <span class=\"_ _8\"></span>ob<span class=\"_ _1\"></span>jeto <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>correcci\u00f3n valorativa por deterioro.<span class=\"_ _27\"> </span>Cuando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ecuperable <span class=\"_ _8\"></span>estimado, <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>valor <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reduce <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>form<span class=\"_ _0\"></span>a<span class=\"_ _27\"> </span>inmediata hasta su importe recuperable (Nota 6<span class=\"lsa\">).<span class=\"_ _27\"> </span></span>En caso de <span class=\"_ _1\"></span>que var\u00eden las circunstancias favo<span class=\"_ _1\"></span>rables del proyecto que permitieron capitalizar los <span class=\"_ _1\"></span>gastos de desarrollo,<span class=\"_ _27\"> </span>la parte pendiente de amortizar se lleva a resultados en el ej<span class=\"_ _0\"></span>ercicio en que cambian dichas circunstancias.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "Fondo de comercio<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _7\"></span>fondo <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>comercio<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>generado <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">las<span class=\"ls0\"> <span class=\"_ _7\"></span>combinaciones <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>nego<span class=\"_ _0\"></span>cio <span class=\"_ _7\"></span>representa <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>exceso <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>contraprestaci\u00f3n <span class=\"_ _6\"></span>transferida<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>sobre <span class=\"_ _5\"> </span>la  part<span class=\"_ _0\"></span>icipaci\u00f3n <span class=\"_ _5\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _5\"> </span>Grupo <span class=\"_ _b\"> </span>en <span class=\"_ _5\"> </span>el <span class=\"_ _b\"> </span>valor <span class=\"_ _5\"> </span>razonable <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _b\"> </span>activos <span class=\"_ _5\"> </span>y <span class=\"_ _b\"> </span>pasivos <span class=\"_ _5\"> </span>identificables <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>una <span class=\"_ _b\"> </span>sociedad<span class=\"_ _27\"> </span>dependiente en la fecha de la combinaci\u00f3n.<span class=\"_ _27\"> </span>El<span class=\"ls0\">  valor  r<span class=\"_ _0\"></span>azonable  <span class=\"ls5\">de</span> <span class=\"_ _b\"> </span>los  activos  netos <span class=\"_ _b\"> </span>adquiridos  <span class=\"lsc\">se</span> <span class=\"_ _b\"> </span>calcula <span class=\"_ _5\"> </span>partiendo  <span class=\"ls5\">de</span> <span class=\"_ _5\"> </span><span class=\"ls7\">los</span> <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>alores <span class=\"_ _b\"> </span>contables  c<span class=\"_ _0\"></span>onsolidados<span class=\"_ _27\"> </span></span>convertidos a NIIF-UE, como s<span class=\"_ _0\"></span>igue:<span class=\"_ _27\"> </span>Si <span class=\"_ _4\"></span>so<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>asignables <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>elementos <span class=\"_ _4\"></span>patrimoniales <span class=\"_ _3\"> </span>concretos <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _4\"></span>sociedades <span class=\"_ _3\"> </span>adquiridas, <span class=\"_ _4\"></span>aumentando <span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _4\"></span><span class=\"ls6\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">los<span class=\"_ _27\"> </span></span>activos <span class=\"_ _8\"></span><span class=\"lsa\">(o</span> <span class=\"_ _1\"></span>reduciendo <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pasivos) <span class=\"_ _1\"></span>cuyos <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span><span class=\"ls5\">de</span> merc<span class=\"_ _1\"></span>ado <span class=\"_ _1\"></span>fuesen <span class=\"_ _1\"></span>superiores <span class=\"_ _8\"></span>(inferiores) <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>valores <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>etos<span class=\"_ _27\"> </span>contables <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>los <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>figuran <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>su<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>balances <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>cuyo <span class=\"_ _9\"> </span>tratamiento <span class=\"_ _3\"> </span>contable <span class=\"_ _3\"> </span>sea <span class=\"_ _3\"> </span>similar <span class=\"_ _3\"> </span>al <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>mismos <span class=\"_ _3\"> </span>activos<span class=\"_ _27\"> </span>(pasivos) del Grupo: amortizaci\u00f3n, devengo, etc.<span class=\"_ _27\"> </span>Si <span class=\"_ _3\"> </span>son <span class=\"_ _4\"></span>asignables <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>unos <span class=\"_ _3\"> </span>activos <span class=\"_ _4\"></span>intangibles <span class=\"_ _3\"> </span>concretos, <span class=\"_ _3\"> </span>reconoci\u00e9ndolos <span class=\"_ _4\"></span>expl\u00edcitamente <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>estado <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ituaci\u00f3n<span class=\"_ _27\"> </span>financiera consolidado siempre que su valor razonable a la fecha de adquisici\u00f3n pueda determinarse <span class=\"_ _1\"></span>de forma fiable.<span class=\"_ _27\"> </span>Las diferencias restantes se registran como un fondo de comercio, que se asigna a una o m\u00e1s unidades generadoras<span class=\"_ _27\"> </span>de efectivo espec\u00edficas.<span class=\"_ _27\"> </span>En el m<span class=\"_ _0\"></span>omento de <span class=\"_ _0\"></span>la enajenaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e una <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ociedad dependie<span class=\"_ _0\"></span>nte, el importe<span class=\"_ _0\"></span> atribuible de<span class=\"_ _0\"></span>l fondo de <span class=\"_ _6\"></span>comercio se incluye<span class=\"_ _27\"> </span>en la determinaci\u00f3n de los beneficios o las p\u00e9rdidas procedentes de la enajenaci\u00f3n.<span class=\"_ _27\"> </span>El fond<span class=\"_ _1\"></span>o de c<span class=\"_ _1\"></span>omercio no se<span class=\"_ _1\"></span> amortiza, si<span class=\"_ _1\"></span> bien <span class=\"_ _1\"></span>anualmente se co<span class=\"_ _1\"></span>mprueba el <span class=\"_ _1\"></span>deterioro de <span class=\"_ _1\"></span>valor o c<span class=\"_ _1\"></span>on m\u00e1s <span class=\"_ _1\"></span>frecuencia si<span class=\"_ _27\"> </span>eventos <span class=\"_ _1\"></span>o causas <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las c<span class=\"_ _1\"></span>ircunstancias indican <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pod\u00eda <span class=\"_ _1\"></span>haberse deteriorado, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>registra a<span class=\"_ _1\"></span> coste <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>p\u00e9rdidas<span class=\"_ _27\"> </span>por deterioro de valor acumuladas.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-617": {
   "value": "4.2. <span class=\"_ _f\"> </span>Inmov<span class=\"_ _1\"></span>ilizado Mat<span class=\"_ _0\"></span>erial<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _b\"> </span>inmovilizado <span class=\"_ _5\"> </span>m<span class=\"_ _1\"></span>aterial <span class=\"_ _5\"> </span><span class=\"lsc\">se</span> <span class=\"_ _b\"> </span>encuentra  valorado <span class=\"_ _9\"> </span><span class=\"ls5\">por</span> <span class=\"_ _b\"> </span><span class=\"lsc\">su</span> <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>recio <span class=\"_ _5\"> </span><span class=\"ls5\">de</span> <span class=\"_ _b\"> </span>adquisici\u00f3n <span class=\"_ _5\"> </span>o <span class=\"_ _b\"> </span>coste <span class=\"_ _5\"> </span><span class=\"ls5\">de</span>  prod<span class=\"_ _0\"></span>ucci\u00f3n <span class=\"_ _b\"> </span>neto <span class=\"_ _5\"> </span><span class=\"ls5\">de</span> <span class=\"_ _5\"> </span><span class=\"lsb\">la<span class=\"_ _27\"> </span></span></span>correspondiente <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>mortizaci\u00f3n <span class=\"_ _8\"></span>acumulada <span class=\"_ _4\"></span>y, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>aso, <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>importe <span class=\"_ _8\"></span>acumulado <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>correcciones <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alorativas <span class=\"_ _8\"></span>por<span class=\"_ _27\"> </span>deterioro reconocidas. El <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>bajos <span class=\"_ _1\"></span>realizados por <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>propio <span class=\"_ _1\"></span>inmovilizado <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>terial se <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>alcula <span class=\"_ _1\"></span>sumando <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>precio<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>adquisici\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>materias <span class=\"_ _4\"></span>consumibles, <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>costes <span class=\"_ _4\"></span>directos <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>indirectos <span class=\"_ _4\"></span>imputables <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>producci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>dichos<span class=\"_ _27\"> </span>bienes.<span class=\"_ _27\"> </span>Los <span class=\"_ _6\"></span>costes de <span class=\"_ _6\"></span>ampliaci\u00f3n, <span class=\"_ _6\"></span>modernizaci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>mejora <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _6\"></span>material <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>incorporan <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>como<span class=\"_ _27\"> </span>mayor va<span class=\"_ _1\"></span>lor del <span class=\"_ _1\"></span>bien exclusivamente <span class=\"_ _1\"></span>cuando s<span class=\"_ _1\"></span>uponen un <span class=\"_ _1\"></span>aumento de <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>capacidad, productividad o <span class=\"_ _1\"></span>alargamiento <span class=\"_ _1\"></span>de<span class=\"_ _27\"> </span>su <span class=\"_ _8\"></span>vida <span class=\"_ _8\"></span>\u00fatil, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>siempre <span class=\"_ _8\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>sea <span class=\"_ _8\"></span>posible <span class=\"_ _8\"></span>conocer <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>estimar <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>elementos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>resultan <span class=\"_ _8\"></span>dados <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span>baja del inventario por haber sido sustituidos.<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>reparaciones <span class=\"_ _6\"></span>importantes <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>activan <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>amortizan <span class=\"_ _6\"></span>durante <span class=\"_ _6\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>vi<span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>\u00fatil <span class=\"_ _6\"></span>estimada <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>los <span class=\"_ _6\"></span>mismos, mientras<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span>que los gastos <span class=\"_ _1\"></span>de mantenimiento recurrentes <span class=\"_ _1\"></span>se cargan en <span class=\"_ _1\"></span>la cuenta de p<span class=\"_ _1\"></span>\u00e9rdidas y ganancias <span class=\"_ _1\"></span>consolidada durante el<span class=\"_ _27\"> </span>ejercicio en que se incurre en ellos.<span class=\"_ _27\"> </span>La <span class=\"_ _10\"> </span>amortizaci\u00f3n <span class=\"_ _13\"> </span>del <span class=\"_ _10\"> </span>inmovilizado <span class=\"_ _10\"> </span>material, <span class=\"_ _13\"> </span>con <span class=\"_ _10\"> </span>excepci\u00f3n <span class=\"_ _10\"> </span>de <span class=\"_ _13\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>terrenos <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>no <span class=\"_ _13\"> </span>se <span class=\"_ _10\"> </span>amortizan, <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>calcula<span class=\"_ _27\"> </span>sistem\u00e1ticamente por el <span class=\"_ _0\"></span>m\u00e9todo lineal <span class=\"_ _0\"></span>en funci\u00f3n de su <span class=\"_ _6\"></span>vida \u00fatil estimada, atendien<span class=\"_ _0\"></span>do a la <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>epreciaci\u00f3n efectivamente<span class=\"_ _27\"> </span>sufrida por su funcionamiento, uso y disfrute.<span class=\"_ _27\"> </span>Las vidas \u00fatiles estimadas son:<span class=\"_ _27\"> </span>A\u00f1os de vida \u00fatil e<span class=\"_ _0\"></span>stimados<span class=\"_ _27\"> </span>Construcciones<span class=\"_ _27\"> </span>33,33 - <span class=\"ls3\">40<span class=\"_ _27\"> </span></span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span>7 - 12,50<span class=\"_ _27\"> </span>Maquinaria<span class=\"_ _27\"> </span>7 - 15,15<span class=\"_ _27\"> </span>Utillaje<span class=\"_ _27\"> </span>5 - 7<span class=\"_ _27\"> </span>Mobiliario<span class=\"_ _27\"> </span>7 - <span class=\"ls3\">10<span class=\"_ _27\"> </span></span>Equipos para pr<span class=\"_ _0\"></span>ocesos de infor<span class=\"_ _0\"></span>maci\u00f3n<span class=\"_ _27\"> </span>3 - 4<span class=\"_ _27\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span>4 - 12,50<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>residual <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>vida <span class=\"_ _1\"></span>\u00fatil <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">los</span> <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span><span class=\"lse\">se</span> <span class=\"_ _8\"></span>revisa,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ajust\u00e1ndose <span class=\"_ _1\"></span><span class=\"lsc\">si</span> <span class=\"_ _8\"></span>fuera <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>cesario, <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>fecha<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span>cierre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _4\"></span>cada<span class=\"_ _27\"> </span></span>balance. <span class=\"_ _8\"></span>Cuando e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>contable <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>perior a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>estimado, <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>deteriora<span class=\"_ _27\"> </span>hasta su <span class=\"_ _6\"></span>importe recuperable. <span class=\"_ _6\"></span>La<span class=\"_ _1\"></span>s p\u00e9rdi<span class=\"_ _0\"></span>das y <span class=\"_ _6\"></span>ganancias por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta de <span class=\"_ _6\"></span>inmovilizado material <span class=\"_ _6\"></span>se calculan <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omparando<span class=\"_ _27\"> </span>los  ingresos <span class=\"_ _5\"> </span>obtenidos<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span><span class=\"ls5\">por</span> <span class=\"_ _9\"> </span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>v<span class=\"_ _1\"></span>enta <span class=\"_ _9\"> </span>con <span class=\"_ _b\"> </span><span class=\"ls6\">el</span> <span class=\"_ _5\"> </span>valor <span class=\"_ _9\"> </span>contable <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span><span class=\"lsc\">se</span> <span class=\"_ _9\"> </span>registran <span class=\"_ _5\"> </span><span class=\"ls5\">en</span> <span class=\"_ _9\"> </span><span class=\"ls7\">la</span> <span class=\"_ _5\"> </span>cuenta <span class=\"_ _5\"> </span><span class=\"ls5\">de</span> <span class=\"_ _5\"> </span>p\u00e9rdidas <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ganancias<span class=\"_ _27\"> </span>consolidada.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "Deterioro del valor de los activos no financieros<span class=\"_ _27\"> </span>El <span class=\"_ _4\"></span>Grupo <span class=\"_ _8\"></span>eval\u00faa, <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>cierre <span class=\"_ _8\"></span>del <span class=\"_ _3\"> </span>estado <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>situaci\u00f3n <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _4\"></span>consolidado, <span class=\"_ _4\"></span>si <span class=\"_ _8\"></span>exis<span class=\"_ _1\"></span>te <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span>g\u00fan <span class=\"_ _8\"></span>indicio <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>deterioro del valor d<span class=\"_ _1\"></span>e alg\u00fan activo concreto o Unidad <span class=\"_ _1\"></span>Generadora de Efectivo (UGE). <span class=\"_ _1\"></span>Si existiera tal indicio, o cu<span class=\"_ _1\"></span>ando<span class=\"_ _27\"> </span>se <span class=\"_ _1\"></span>requiere <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>prueba <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>deterioro <span class=\"_ _1\"></span>(caso <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>fondo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comercio), <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _1\"></span>estima <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span>recuperab<span class=\"_ _8\"></span>le <span class=\"_ _1\"></span>del<span class=\"_ _27\"> </span>activo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>UGE, <span class=\"_ _8\"></span>entendid<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>mayor <span class=\"_ _8\"></span>en<span class=\"_ _1\"></span>tre <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>activo <span class=\"_ _8\"></span>me<span class=\"_ _1\"></span>nos <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>venta <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>su<span class=\"_ _27\"> </span>valor <span class=\"ls5\">en</span> uso.<span class=\"_ _27\"> </span>En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso de <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>activo <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>nalizado <span class=\"_ _0\"></span>no <span class=\"_ _6\"></span>gen<span class=\"_ _1\"></span>ere <span class=\"_ _6\"></span>flu<span class=\"_ _1\"></span>jos <span class=\"_ _6\"></span>de caja <span class=\"_ _6\"></span>por s\u00ed <span class=\"_ _6\"></span>mismo ind<span class=\"_ _0\"></span>ependientemente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>activos<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>(caso<span class=\"_ _27\"> </span>del<span class=\"ls0\"> <span class=\"_ _1\"></span>fondo <span class=\"_ _8\"></span></span>de<span class=\"ls0\"> c<span class=\"_ _1\"></span>omercio), <span class=\"lsc\">se</span> <span class=\"_ _8\"></span>estima <span class=\"_ _1\"></span></span>el<span class=\"ls0\"> <span class=\"_ _8\"></span>valor <span class=\"_ _1\"></span>raz<span class=\"_ _1\"></span>onable <span class=\"_ _1\"></span>o <span class=\"_ _8\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span>uso <span class=\"_ _8\"></span></span>de<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _1\"></span>UGE <span class=\"_ _1\"></span></span>en<span class=\"ls0\"> <span class=\"_ _8\"></span></span>que<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"lsc\">se</span> <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>activo. <span class=\"_ _8\"></span>En <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>caso <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span></span>existir <span class=\"_ _4\"></span>p\u00e9rdidas <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>deterioro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>UGE, <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>primer <span class=\"_ _4\"></span>lugar, <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>reducir\u00e1 <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>libr<span class=\"_ _0\"></span>os <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>fondo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>comercio<span class=\"_ _27\"> </span>asignado <span class=\"_ _1\"></span>si l<span class=\"_ _1\"></span>o hubiere, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>ontinuaci\u00f3n el <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los d<span class=\"_ _1\"></span>em\u00e1s ac<span class=\"_ _1\"></span>tivos de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>proporcional a<span class=\"_ _1\"></span>l valor <span class=\"_ _1\"></span>en l<span class=\"_ _1\"></span>ibros de <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>un<span class=\"_ _8\"></span><span class=\"ls6\">o<span class=\"_ _27\"> </span></span>de ellos respecto a la <span class=\"_ _6\"></span>misma.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>determina <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>mayor <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>enta<span class=\"_ _8\"></span> y <span class=\"ls5\">el<span class=\"_ _27\"> </span></span>valor <span class=\"ls5\">en</span> <span class=\"_ _0\"></span>uso. Para determinar <span class=\"ls5\">el</span> <span class=\"_ _0\"></span>valor recuperable <span class=\"ls5\">de</span> l<span class=\"_ _0\"></span>os activos sometidos a pruebas <span class=\"ls5\">de</span> d<span class=\"_ _0\"></span>eterioro, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>estima <span class=\"ls5\">el</span> valor<span class=\"_ _27\"> </span>actual <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>flujos <span class=\"_ _8\"></span>netos <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>caja<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>originados <span class=\"_ _8\"></span><span class=\"ls5\">por</span> <span class=\"_ _8\"></span>dicho <span class=\"_ _8\"></span>activo <span class=\"_ _8\"></span><span class=\"ls5\">o,</span> <span class=\"_ _4\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span><span class=\"lse\">su<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>caso, <span class=\"_ _8\"></span><span class=\"ls5\">por</span> <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>UGEs <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>asocian <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>mismos. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>actualizar <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>flujos de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>utiliza u<span class=\"_ _1\"></span>na tas<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>incluye<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls7\">las</span> evaluaciones a<span class=\"_ _1\"></span>ctuales<span class=\"_ _27\"> </span>del<span class=\"ls0\"> m<span class=\"_ _0\"></span>ercado sobre <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> valor <span class=\"_ _6\"></span>temporal del d<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nero y <span class=\"_ _6\"></span>los riesgos <span class=\"_ _0\"></span>espec\u00edficos <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e cada unidad de <span class=\"_ _0\"></span>efectivo.<span class=\"_ _27\"> </span></span></span></span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>su<span class=\"_ _1\"></span>jetos <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>mortizaci\u00f3n <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>someten <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pruebas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>p\u00e9rdidas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _7\"></span>dete<span class=\"_ _1\"></span>rioro <span class=\"_ _6\"></span>siempre <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>al<span class=\"_ _1\"></span>g\u00fan <span class=\"_ _6\"></span>suceso o cambio<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>en las circunstancias indiquen que el valor contable pue<span class=\"_ _0\"></span>de no ser recuperable. Se reconoce una p\u00e9rdida<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _0\"></span>deterioro<span class=\"_ _27\"> </span>por<span class=\"ls0\"> <span class=\"ls6\">el<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>exceso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor con<span class=\"_ _1\"></span>table <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span><span class=\"lse\">su</span> <span class=\"_ _1\"></span>importe rec<span class=\"_ _1\"></span>uperable, e<span class=\"_ _1\"></span>ntendido <span class=\"_ _1\"></span>este <span class=\"_ _4\"></span>como </span>el<span class=\"ls0\"> <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del<span class=\"_ _27\"> </span></span>activo <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>enos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>venta<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _0\"></span>valor <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> u<span class=\"_ _0\"></span>so, <span class=\"ls6\">el</span> <span class=\"_ _6\"></span>mayor <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> l<span class=\"_ _0\"></span>os dos.<span class=\"_ _0\"></span> A <span class=\"_ _6\"></span>efectos de evaluar <span class=\"_ _0\"></span>las p\u00e9rdidas <span class=\"_ _6\"></span><span class=\"ls5\">por<span class=\"ls0\"> det<span class=\"_ _0\"></span>erioro<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>del<span class=\"ls0\"> valor, <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> activos <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _0\"></span>agrupan <span class=\"ls5\">al</span> <span class=\"_ _6\"></span>niv<span class=\"_ _1\"></span>el m\u00e1<span class=\"_ _0\"></span>s bajo <span class=\"_ _0\"></span>para <span class=\"ls5\">el</span> <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">hay<span class=\"ls0\"> flujos de efectivo identificables por separado (activo<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span>individualmente <span class=\"_ _8\"></span>considerado <span class=\"_ _8\"></span>o <span class=\"_ _4\"></span>bien <span class=\"_ _8\"></span>unidades <span class=\"_ _8\"></span>g<span class=\"_ _1\"></span>eneradoras <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>pertenecen <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>activos, <span class=\"_ _4\"></span>UGEs). <span class=\"_ _8\"></span>Los<span class=\"_ _27\"> </span>activos <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>financieros, <span class=\"_ _1\"></span>distintos <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>fondo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>hubieran <span class=\"_ _1\"></span>sufrido <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>por <span class=\"_ _8\"></span>deterioro s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>someten <span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span>revisiones a cada fecha de balance por si se hubieran produ<span class=\"_ _0\"></span>cido reversiones de la<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>p\u00e9rdida.<span class=\"_ _27\"> </span>Una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _7\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _7\"></span>reconocida <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"_ _7\"></span>ej<span class=\"_ _1\"></span>ercicios <span class=\"_ _7\"></span>anteriores <span class=\"_ _6\"></span>\u00fanicamente <span class=\"_ _7\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>revertir\u00e1 <span class=\"_ _7\"></span><span class=\"lse\">si<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>hubiera <span class=\"_ _7\"></span>producido <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>cambio<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>en <span class=\"_ _3\"> </span>las <span class=\"_ _9\"> </span>estimaciones <span class=\"_ _3\"> </span>utilizadas <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>dete<span class=\"_ _1\"></span>rminar <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>rec<span class=\"_ _1\"></span>uperable <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>activo <span class=\"_ _9\"> </span>desde <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>\u00fa<span class=\"_ _1\"></span>ltima<span class=\"_ _8\"></span> <span class=\"_ _4\"></span>p\u00e9rdida <span class=\"_ _4\"></span><span class=\"ls5\">por<span class=\"_ _27\"> </span></span>deterioro fue <span class=\"_ _6\"></span>reconocida. <span class=\"ls8\">Si</span> <span class=\"_ _6\"></span>\u00e9ste fuera <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> caso, <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor <span class=\"ls6\">en</span> <span class=\"_ _6\"></span>libros<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>activo <span class=\"lsc\">se</span> <span class=\"_ _6\"></span>incrementar\u00e1 hasta su valor recuperable,<span class=\"_ _27\"> </span></span></span></span></span>no <span class=\"_ _1\"></span>pudiendo exceder <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>en li<span class=\"_ _1\"></span>bros que s<span class=\"_ _1\"></span>e hu<span class=\"_ _1\"></span>biese registrado, n<span class=\"_ _1\"></span>eto de <span class=\"_ _1\"></span>amortizaci\u00f3n, de <span class=\"_ _1\"></span>no haberse <span class=\"_ _1\"></span>reconocido la<span class=\"_ _27\"> </span>p\u00e9rdida <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>eterioro <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>anteriores. <span class=\"_ _3\"> </span>Esta <span class=\"_ _9\"> </span>reversi\u00f3n <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>registrar\u00eda<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cuen<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _3\"> </span>y<span class=\"_ _27\"> </span>ganancias consolidada del <span class=\"_ _6\"></span>ejercicio.<span class=\"_ _27\"> </span>Son <span class=\"_ _8\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obros <span class=\"_ _1\"></span>fijos <span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>determinables <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cotizan <span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"ls6\">un</span> <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>activo distintos<span class=\"_ _27\"> </span>de<span class=\"ls0\"> <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>quellos <span class=\"_ _6\"></span>clasificados <span class=\"_ _7\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>otras <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ategor\u00edas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>financieros. <span class=\"_ _6\"></span>Estos <span class=\"_ _6\"></span>activos <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>inicialmente <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor<span class=\"_ _27\"> </span></span></span></span></span></span>razonable, incluyendo <span class=\"_ _6\"></span>los costes de <span class=\"_ _6\"></span>transacci\u00f3n incurridos, y <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>valoran<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>osteriormente <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> coste <span class=\"_ _0\"></span>amortizado, <span class=\"_ _6\"></span>utilizando<span class=\"_ _27\"> </span></span></span></span></span>el<span class=\"ls0\"> m\u00e9todo <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> tipo </span>de<span class=\"_ _0\"></span><span class=\"ls0\"> inter\u00e9s ef<span class=\"_ _0\"></span>ectivo.<span class=\"_ _27\"> </span></span></span></span>Instrumentos de deuda<span class=\"_ _27\"> </span>La <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>posterior <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>instrumentos <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>deuda <span class=\"_ _8\"></span>depende <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>modelo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>negocio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _8\"></span>para <span class=\"_ _4\"></span>gestionar <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span>activo <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _4\"></span>caracter\u00edsticas <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>activo. <span class=\"_ _4\"></span>Los <span class=\"_ _8\"></span>i<span class=\"_ _1\"></span>nstrumentos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>deuda <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>Grupo<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>consisten,<span class=\"_ _27\"> </span>principalmente, <span class=\"ls5\">en</span> <span class=\"_ _6\"></span>deudores comerciales y <span class=\"_ _6\"></span>otras cuentas <span class=\"ls5\">por<span class=\"_ _0\"></span><span class=\"ls0\"> cobrar, <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> Grupo <span class=\"_ _0\"></span>clasifica como activos financieros a<span class=\"_ _27\"> </span></span></span></span></span>coste amortizado.<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>activos <span class=\"_ _3\"> </span>financieros <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>son <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mantiene <span class=\"_ _4\"></span>para <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>cobro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>efectivo<span class=\"_ _27\"> </span>contractuales <span class=\"_ _4\"></span>cuando <span class=\"_ _8\"></span>esos <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>presentan <span class=\"_ _4\"></span>solo <span class=\"_ _8\"></span>pagos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>principal <span class=\"_ _8\"></span>e <span class=\"_ _4\"></span>intereses, <span class=\"_ _4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>valoran <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>coste<span class=\"_ _27\"> </span>amortizado. Los <span class=\"_ _6\"></span>ingresos por <span class=\"_ _0\"></span>intereses de <span class=\"_ _6\"></span>estos activos <span class=\"_ _6\"></span>financieros se <span class=\"_ _0\"></span>incluyen en <span class=\"_ _6\"></span>los ingre<span class=\"_ _0\"></span>sos financieros <span class=\"_ _6\"></span>de acuerdo<span class=\"_ _27\"> </span>con el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _27\"> </span>Instrumentos de patrimonio<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _4\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>ma<span class=\"_ _1\"></span>ntiene <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span>propiedad, <span class=\"_ _4\"></span>fundamentalmente <span class=\"_ _4\"></span>instrumentos <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>neto, <span class=\"_ _4\"></span>que <span class=\"_ _9\"> </span>son<span class=\"_ _27\"> </span></span>valorados a valor razonable. Cuando <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>Direcci\u00f3n <span class=\"_ _5\"> </span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _5\"> </span>ha <span class=\"_ _5\"> </span>optado <span class=\"_ _9\"> </span>por <span class=\"_ _5\"> </span>presentar <span class=\"_ _9\"> </span>las <span class=\"_ _5\"> </span>ganancias <span class=\"_ _9\"> </span>y <span class=\"_ _5\"> </span>p\u00e9rdidas <span class=\"_ _9\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>el <span class=\"_ _5\"> </span>valor <span class=\"_ _9\"> </span>razonable <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>las<span class=\"_ _27\"> </span>inversiones <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>patrimonio <span class=\"_ _8\"></span>neto <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>otro <span class=\"_ _8\"></span>resultado <span class=\"_ _1\"></span>global, <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>posterioridad <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>reconocimiento <span class=\"_ _1\"></span>inicial, <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>instrumentos<span class=\"_ _27\"> </span>de patrimonio s<span class=\"_ _0\"></span>e valoran a <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor razonable, <span class=\"_ _0\"></span>reconociendo la <span class=\"_ _0\"></span>p\u00e9rdida o ganancia <span class=\"_ _6\"></span>en otro resultado gl<span class=\"_ _0\"></span>obal. Los importe<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>reconocidos en otro resultado global no <span class=\"_ _0\"></span>son objeto de reclasificaci\u00f3n a resultados, sin p<span class=\"_ _0\"></span>erjuicio de ser reclasificados <span class=\"_ _0\"></span>a<span class=\"_ _27\"> </span>reservas en el momento <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span><span class=\"ls7\">lugar<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>baja <span class=\"_ _3\"> </span><span class=\"ls5\">de</span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>instrumentos. </span></span></span></span></span></span></span></span></span></span>Los<span class=\"ls0\"> dividendos </span>de<span class=\"ls0\"> tales inversiones siguen reconoci\u00e9ndose  en el <span class=\"_ _8\"></span>resultado del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>como otros <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>cuando<span class=\"_ _27\"> </span></span>se<span class=\"ls0\"> establece<span class=\"_ _0\"></span> <span class=\"ls5\">el</span> derecho <span class=\"ls5\">del<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>Grupo a recibir l<span class=\"_ _0\"></span>os pagos.<span class=\"_ _27\"> </span></span></span></span>Las <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>\u00e9rdidas <span class=\"_ _3\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>alor <span class=\"_ _3\"> </span>(y <span class=\"_ _9\"> </span>reversiones <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>eterioro <span class=\"_ _3\"> </span>del <span class=\"_ _9\"> </span>valor) <span class=\"_ _3\"> </span>sobre <span class=\"_ _9\"> </span>inversiones <span class=\"_ _3\"> </span>en<span class=\"_ _27\"> </span>patrimonio neto valoradas a valor razonable<span class=\"_ _0\"></span> con cambios en otro resultado gl<span class=\"_ _0\"></span>obal no se presentan separadamente de<span class=\"_ _27\"> </span>otros cambios en el valor razonable.<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Desde 1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>enero de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>018 <span class=\"_ _0\"></span>el G<span class=\"_ _0\"></span>rupo eval\u00faa, <span class=\"_ _0\"></span>sobre una <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>spectiva, las <span class=\"_ _6\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>esperadas <span class=\"_ _0\"></span>asociadas<span class=\"_ _27\"> </span>con sus i<span class=\"_ _0\"></span>nstrumentos de d<span class=\"_ _0\"></span>euda contabilizados a <span class=\"_ _6\"></span>coste amortizado. E<span class=\"_ _0\"></span>l Grupo ut<span class=\"_ _0\"></span>iliza las solu<span class=\"_ _0\"></span>ciones pr\u00e1cticas per<span class=\"_ _0\"></span>mitidas<span class=\"_ _27\"> </span>por NIIF 9 <span class=\"_ _6\"></span>para valorar las p\u00e9r<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>idas crediticias <span class=\"_ _0\"></span>esperadas rel<span class=\"_ _0\"></span>acionadas con cuentas <span class=\"_ _6\"></span>comerciales mediante un <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>nfoque<span class=\"_ _27\"> </span>simplificado, <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>orma <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>elimina <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>evaluar <span class=\"_ _4\"></span>cuando <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>producido <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>umento <span class=\"_ _4\"></span>significativo <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>r\u00e9dito. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>enfoque <span class=\"_ _6\"></span>simplificado <span class=\"_ _6\"></span>exige <span class=\"_ _0\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>se <span class=\"_ _0\"></span>registren <span class=\"_ _6\"></span>desde <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>inicial<span class=\"_ _27\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar, <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span>termina <span class=\"_ _1\"></span><span class=\"ls7\">las</span> <span class=\"_ _8\"></span>p\u00e9rdidas c<span class=\"_ _1\"></span>rediticias <span class=\"_ _1\"></span>esperadas <span class=\"_ _8\"></span>como <span class=\"_ _1\"></span><span class=\"ls5\">una</span> <span class=\"_ _1\"></span>estimaci\u00f3n,<span class=\"_ _27\"> </span>ponderada <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"ls6\">de</span> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> pr<span class=\"_ _0\"></span>obabilidad, de dichas p\u00e9rdidas durante la vida esperada del instrumento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero.<span class=\"_ _27\"> </span></span></span></span></span>La soluci\u00f3n pr\u00e1ctica utilizada e<span class=\"_ _0\"></span>s el uso de una matriz de provi<span class=\"_ _0\"></span>siones basada en la segmentaci\u00f3n en gru<span class=\"_ _0\"></span>pos de activos<span class=\"_ _27\"> </span>homog\u00e9neos, ap<span class=\"_ _0\"></span>licando la <span class=\"_ _6\"></span>informaci\u00f3n hi<span class=\"_ _0\"></span>st\u00f3rica de <span class=\"_ _6\"></span>porcentajes de <span class=\"_ _6\"></span>impago para <span class=\"_ _6\"></span>dichos grup<span class=\"_ _0\"></span>os y <span class=\"_ _6\"></span>aplicando informaci\u00f3n<span class=\"_ _27\"> </span>razonable  sobre <span class=\"_ _5\"> </span>las  condiciones  econ\u00f3micas <span class=\"_ _5\"> </span>futuras.<span class=\"_ _1\"></span>  Los<span class=\"_ _0\"></span>  porcentajes <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e  i<span class=\"_ _0\"></span>mpago  se <span class=\"_ _5\"> </span>calculan  de <span class=\"_ _b\"> </span>acuerdo  a <span class=\"_ _5\"> </span>la<span class=\"_ _27\"> </span>experiencia <span class=\"_ _1\"></span>actual de <span class=\"_ _1\"></span>impago durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u00faltimo a\u00f1<span class=\"_ _1\"></span>o, al <span class=\"_ _1\"></span>ser un <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>muy <span class=\"_ _1\"></span>din\u00e1mico y <span class=\"_ _1\"></span>se a<span class=\"_ _1\"></span>justan por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferencias<span class=\"_ _27\"> </span>entre <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>condiciones <span class=\"_ _17\"> </span>econ\u00f3micas <span class=\"_ _17\"> </span>actuales <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>hist\u00f3ricas <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>c<span class=\"_ _1\"></span>onsiderando <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _17\"> </span>proyectada, <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>est\u00e1<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "Deterioro del valor de los activos no financieros<span class=\"_ _27\"> </span>El <span class=\"_ _4\"></span>Grupo <span class=\"_ _8\"></span>eval\u00faa, <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>cierre <span class=\"_ _8\"></span>del <span class=\"_ _3\"> </span>estado <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>situaci\u00f3n <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _4\"></span>consolidado, <span class=\"_ _4\"></span>si <span class=\"_ _8\"></span>exis<span class=\"_ _1\"></span>te <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span>g\u00fan <span class=\"_ _8\"></span>indicio <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>deterioro del valor d<span class=\"_ _1\"></span>e alg\u00fan activo concreto o Unidad <span class=\"_ _1\"></span>Generadora de Efectivo (UGE). <span class=\"_ _1\"></span>Si existiera tal indicio, o cu<span class=\"_ _1\"></span>ando<span class=\"_ _27\"> </span>se <span class=\"_ _1\"></span>requiere <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>prueba <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>deterioro <span class=\"_ _1\"></span>(caso <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>fondo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comercio), <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _1\"></span>estima <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span>recuperab<span class=\"_ _8\"></span>le <span class=\"_ _1\"></span>del<span class=\"_ _27\"> </span>activo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>UGE, <span class=\"_ _8\"></span>entendid<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>mayor <span class=\"_ _8\"></span>en<span class=\"_ _1\"></span>tre <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>activo <span class=\"_ _8\"></span>me<span class=\"_ _1\"></span>nos <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>venta <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>su<span class=\"_ _27\"> </span>valor <span class=\"ls5\">en</span> uso.<span class=\"_ _27\"> </span>En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso de <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>activo <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>nalizado <span class=\"_ _0\"></span>no <span class=\"_ _6\"></span>gen<span class=\"_ _1\"></span>ere <span class=\"_ _6\"></span>flu<span class=\"_ _1\"></span>jos <span class=\"_ _6\"></span>de caja <span class=\"_ _6\"></span>por s\u00ed <span class=\"_ _6\"></span>mismo ind<span class=\"_ _0\"></span>ependientemente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>activos<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>(caso<span class=\"_ _27\"> </span>del<span class=\"ls0\"> <span class=\"_ _1\"></span>fondo <span class=\"_ _8\"></span></span>de<span class=\"ls0\"> c<span class=\"_ _1\"></span>omercio), <span class=\"lsc\">se</span> <span class=\"_ _8\"></span>estima <span class=\"_ _1\"></span></span>el<span class=\"ls0\"> <span class=\"_ _8\"></span>valor <span class=\"_ _1\"></span>raz<span class=\"_ _1\"></span>onable <span class=\"_ _1\"></span>o <span class=\"_ _8\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span>uso <span class=\"_ _8\"></span></span>de<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _1\"></span>UGE <span class=\"_ _1\"></span></span>en<span class=\"ls0\"> <span class=\"_ _8\"></span></span>que<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"lsc\">se</span> <span class=\"_ _1\"></span>incluye <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>activo. <span class=\"_ _8\"></span>En <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>caso <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span></span>existir <span class=\"_ _4\"></span>p\u00e9rdidas <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>deterioro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>UGE, <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>primer <span class=\"_ _4\"></span>lugar, <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>reducir\u00e1 <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>libr<span class=\"_ _0\"></span>os <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>fondo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>comercio<span class=\"_ _27\"> </span>asignado <span class=\"_ _1\"></span>si l<span class=\"_ _1\"></span>o hubiere, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>ontinuaci\u00f3n el <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los d<span class=\"_ _1\"></span>em\u00e1s ac<span class=\"_ _1\"></span>tivos de <span class=\"_ _1\"></span>forma <span class=\"_ _1\"></span>proporcional a<span class=\"_ _1\"></span>l valor <span class=\"_ _1\"></span>en l<span class=\"_ _1\"></span>ibros de <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>un<span class=\"_ _8\"></span><span class=\"ls6\">o<span class=\"_ _27\"> </span></span>de ellos respecto a la <span class=\"_ _6\"></span>misma.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>recuperable <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>determina <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>mayor <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>enta<span class=\"_ _8\"></span> y <span class=\"ls5\">el<span class=\"_ _27\"> </span></span>valor <span class=\"ls5\">en</span> <span class=\"_ _0\"></span>uso. Para determinar <span class=\"ls5\">el</span> <span class=\"_ _0\"></span>valor recuperable <span class=\"ls5\">de</span> l<span class=\"_ _0\"></span>os activos sometidos a pruebas <span class=\"ls5\">de</span> d<span class=\"_ _0\"></span>eterioro, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>estima <span class=\"ls5\">el</span> valor<span class=\"_ _27\"> </span>actual <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>flujos <span class=\"_ _8\"></span>netos <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>caja<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>originados <span class=\"_ _8\"></span><span class=\"ls5\">por</span> <span class=\"_ _8\"></span>dicho <span class=\"_ _8\"></span>activo <span class=\"_ _8\"></span><span class=\"ls5\">o,</span> <span class=\"_ _4\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span><span class=\"lse\">su<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>caso, <span class=\"_ _8\"></span><span class=\"ls5\">por</span> <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>UGEs <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>asocian <span class=\"_ _4\"></span>lo<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>mismos. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>actualizar <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>flujos de <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>utiliza u<span class=\"_ _1\"></span>na tas<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>incluye<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ls7\">las</span> evaluaciones a<span class=\"_ _1\"></span>ctuales<span class=\"_ _27\"> </span>del<span class=\"ls0\"> m<span class=\"_ _0\"></span>ercado sobre <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> valor <span class=\"_ _6\"></span>temporal del d<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nero y <span class=\"_ _6\"></span>los riesgos <span class=\"_ _0\"></span>espec\u00edficos <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e cada unidad de <span class=\"_ _0\"></span>efectivo.<span class=\"_ _27\"> </span></span></span></span>Los<span class=\"ls0\"> <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>su<span class=\"_ _1\"></span>jetos <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>mortizaci\u00f3n <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>someten <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pruebas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>p\u00e9rdidas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _7\"></span>dete<span class=\"_ _1\"></span>rioro <span class=\"_ _6\"></span>siempre <span class=\"_ _7\"></span>que <span class=\"_ _6\"></span>al<span class=\"_ _1\"></span>g\u00fan <span class=\"_ _6\"></span>suceso o cambio<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>en las circunstancias indiquen que el valor contable pue<span class=\"_ _0\"></span>de no ser recuperable. Se reconoce una p\u00e9rdida<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>por <span class=\"_ _0\"></span>deterioro<span class=\"_ _27\"> </span>por<span class=\"ls0\"> <span class=\"ls6\">el<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>exceso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alor con<span class=\"_ _1\"></span>table <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span><span class=\"lse\">su</span> <span class=\"_ _1\"></span>importe rec<span class=\"_ _1\"></span>uperable, e<span class=\"_ _1\"></span>ntendido <span class=\"_ _1\"></span>este <span class=\"_ _4\"></span>como </span>el<span class=\"ls0\"> <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del<span class=\"_ _27\"> </span></span>activo <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>enos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>venta<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _0\"></span>valor <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> u<span class=\"_ _0\"></span>so, <span class=\"ls6\">el</span> <span class=\"_ _6\"></span>mayor <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> l<span class=\"_ _0\"></span>os dos.<span class=\"_ _0\"></span> A <span class=\"_ _6\"></span>efectos de evaluar <span class=\"_ _0\"></span>las p\u00e9rdidas <span class=\"_ _6\"></span><span class=\"ls5\">por<span class=\"ls0\"> det<span class=\"_ _0\"></span>erioro<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>del<span class=\"ls0\"> valor, <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> activos <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _0\"></span>agrupan <span class=\"ls5\">al</span> <span class=\"_ _6\"></span>niv<span class=\"_ _1\"></span>el m\u00e1<span class=\"_ _0\"></span>s bajo <span class=\"_ _0\"></span>para <span class=\"ls5\">el</span> <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">hay<span class=\"ls0\"> flujos de efectivo identificables por separado (activo<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span>individualmente <span class=\"_ _8\"></span>considerado <span class=\"_ _8\"></span>o <span class=\"_ _4\"></span>bien <span class=\"_ _8\"></span>unidades <span class=\"_ _8\"></span>g<span class=\"_ _1\"></span>eneradoras <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>pertenecen <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>activos, <span class=\"_ _4\"></span>UGEs). <span class=\"_ _8\"></span>Los<span class=\"_ _27\"> </span>activos <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>financieros, <span class=\"_ _1\"></span>distintos <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>fondo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>comercio, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>hubieran <span class=\"_ _1\"></span>sufrido <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>por <span class=\"_ _8\"></span>deterioro s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>someten <span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span>revisiones a cada fecha de balance por si se hubieran produ<span class=\"_ _0\"></span>cido reversiones de la<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>p\u00e9rdida.<span class=\"_ _27\"> </span>Una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _7\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span>terioro <span class=\"_ _7\"></span>reconocida <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"_ _7\"></span>ej<span class=\"_ _1\"></span>ercicios <span class=\"_ _7\"></span>anteriores <span class=\"_ _6\"></span>\u00fanicamente <span class=\"_ _7\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>revertir\u00e1 <span class=\"_ _7\"></span><span class=\"lse\">si<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>hubiera <span class=\"_ _7\"></span>producido <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>cambio<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>en <span class=\"_ _3\"> </span>las <span class=\"_ _9\"> </span>estimaciones <span class=\"_ _3\"> </span>utilizadas <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>dete<span class=\"_ _1\"></span>rminar <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>rec<span class=\"_ _1\"></span>uperable <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>activo <span class=\"_ _9\"> </span>desde <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>\u00fa<span class=\"_ _1\"></span>ltima<span class=\"_ _8\"></span> <span class=\"_ _4\"></span>p\u00e9rdida <span class=\"_ _4\"></span><span class=\"ls5\">por<span class=\"_ _27\"> </span></span>deterioro fue <span class=\"_ _6\"></span>reconocida. <span class=\"ls8\">Si</span> <span class=\"_ _6\"></span>\u00e9ste fuera <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> caso, <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor <span class=\"ls6\">en</span> <span class=\"_ _6\"></span>libros<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>activo <span class=\"lsc\">se</span> <span class=\"_ _6\"></span>incrementar\u00e1 hasta su valor recuperable,<span class=\"_ _27\"> </span></span></span></span></span>no <span class=\"_ _1\"></span>pudiendo exceder <span class=\"_ _1\"></span>el valor <span class=\"_ _1\"></span>en li<span class=\"_ _1\"></span>bros que s<span class=\"_ _1\"></span>e hu<span class=\"_ _1\"></span>biese registrado, n<span class=\"_ _1\"></span>eto de <span class=\"_ _1\"></span>amortizaci\u00f3n, de <span class=\"_ _1\"></span>no haberse <span class=\"_ _1\"></span>reconocido la<span class=\"_ _27\"> </span> p\u00e9rdida <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>eterioro <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>anteriores. <span class=\"_ _3\"> </span>Esta <span class=\"_ _9\"> </span>reversi\u00f3n <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>registrar\u00eda<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cuen<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _3\"> </span>y<span class=\"_ _27\"> </span> ganancias consolidada del <span class=\"_ _6\"></span>ejercicio.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "4.3. Arrendamientos<span class=\"ls9\">. </span>Activos por derecho de uso El <span class=\"_ _13\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>eval\u00faa<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>al  inicio <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"> </span>un  contrato, <span class=\"_ _13\"> </span>si  \u00e9ste <span class=\"_ _13\"> </span>conti<span class=\"_ _0\"></span>ene <span class=\"_ _13\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>arre<span class=\"_ _0\"></span>ndamiento. <span class=\"_ _13\"> </span>Un<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>c<span class=\"_ _1\"></span>ontrato <span class=\"_ _11\"> </span>es <span class=\"_ _13\"> </span>o <span class=\"_ _11\"> </span>contiene <span class=\"_ _13\"> </span>un<span class=\"_ _27\"> </span>arrendamiento, <span class=\"_ _1\"></span>si <span class=\"_ _8\"></span>otorga <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>derecho <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>controlar <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>uso <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _1\"></span>identificado <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>periodo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>empo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cambio<span class=\"_ _27\"> </span>de contrap<span class=\"_ _1\"></span>restaci\u00f3n. El periodo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>tiempo durante el <span class=\"_ _1\"></span>que el Grupo <span class=\"_ _1\"></span>utiliza un<span class=\"_ _1\"></span> activo, incluye lo<span class=\"_ _1\"></span>s periodos c<span class=\"_ _1\"></span>onsecutivos<span class=\"_ _27\"> </span>y <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>consecutivos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tiempo. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>reeval\u00faa <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>condiciones, <span class=\"_ _7\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>produce <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>modificaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contrato.<span class=\"_ _27\"> </span>El Grupo reconoce al comienzo del arrendamiento un activo por derecho de uso y un pasivo por<span class=\"_ _1\"></span> arrendamiento. El activo <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or d<span class=\"_ _0\"></span>erecho de <span class=\"_ _0\"></span>uso s<span class=\"_ _0\"></span>e compone d<span class=\"_ _0\"></span>el importe <span class=\"_ _6\"></span>del pasivo por <span class=\"_ _6\"></span>arrendamiento, cualquier <span class=\"_ _6\"></span>pago<span class=\"_ _1\"></span> por <span class=\"_ _6\"></span>arrendamiento<span class=\"_ _27\"> </span>realizado <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>anterioridad <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>comienzo, <span class=\"_ _8\"></span>menos <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>incentivos <span class=\"_ _8\"></span>recibidos, <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ostes <span class=\"_ _8\"></span>iniciales <span class=\"_ _1\"></span>directos<span class=\"_ _27\"> </span>incurridos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>es<span class=\"_ _1\"></span>timaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>desmantelamiento <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>restauraci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ncurrir, <span class=\"_ _6\"></span>seg\u00fan <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>indicado <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>pol\u00edtica<span class=\"_ _27\"> </span>contable de provisiones. El <span class=\"_ _8\"></span>Grupo <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>optado <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>no <span class=\"_ _4\"></span>aplicar <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>pol\u00edticas <span class=\"_ _8\"></span>contables <span class=\"_ _4\"></span>indicadas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>continuaci\u00f3n <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>arrendamientos <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orto<span class=\"_ _27\"> </span>plazo. <span class=\"_ _4\"></span>El <span class=\"_ _4\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>valora <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>pasivo <span class=\"_ _4\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>arrendamiento <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _3\"> </span>actual <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pagos <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>arrend<span class=\"_ _1\"></span>amiento <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>est\u00e9n<span class=\"_ _27\"> </span>pendientes <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>pago <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>comienzo. <span class=\"_ _4\"></span>El <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"></span>descuenta <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pagos <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>arrendamiento <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>inter\u00e9s<span class=\"_ _27\"> </span>incremental apropiado, salvo que pueda dete<span class=\"_ _1\"></span>rminar con fiabilidad el tipo de inter\u00e9s imp<span class=\"_ _0\"></span>l\u00edcito del arrendador.<span class=\"_ _27\"> </span>El<span class=\"ls0\"> plazo <span class=\"ls5\">del</span> arrendamiento se <span class=\"_ _4\"></span>determina <span class=\"_ _4\"></span>considerando <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>donde <span class=\"_ _4\"></span>el<span class=\"_ _1\"></span> arrendatario tiene <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>derecho <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>usar <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span></span>activo s<span class=\"_ _1\"></span>ubyacente, incluyendo <span class=\"_ _1\"></span>las re<span class=\"_ _1\"></span>novaciones cuando <span class=\"_ _1\"></span>exista u<span class=\"_ _1\"></span>na seguridad <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>de qu<span class=\"_ _1\"></span>e se <span class=\"_ _1\"></span>ejercer\u00e1 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>opci\u00f3n<span class=\"_ _27\"> </span>de <span class=\"_ _8\"></span>extender <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>arrendamiento<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Para <span class=\"_ _8\"></span>ello <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>considera <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>echos <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>circunstancias <span class=\"_ _8\"></span>relevantes <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>crean <span class=\"_ _8\"></span>un<span class=\"_ _27\"> </span>incentivo <span class=\"_ _4\"></span>econ\u00f3mico <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>ejer<span class=\"_ _0\"></span>cer <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>opci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>ren<span class=\"_ _0\"></span>ovaci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contrato. <span class=\"_ _4\"></span>Cuando <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>curran <span class=\"_ _4\"></span>eventos <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>cambios <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as<span class=\"_ _27\"> </span>circunstancias, la Sociedad podr\u00e1 revaluar el plazo. Los <span class=\"_ _4\"></span>pagos <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _4\"></span>arrendamiento<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>pendientes <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>componen <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>pa<span class=\"_ _1\"></span>gos <span class=\"_ _4\"></span>fijos<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>menos <span class=\"_ _8\"></span>cualquier <span class=\"_ _4\"></span>incentivo <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>cobrar, <span class=\"_ _4\"></span>los<span class=\"_ _27\"> </span>pagos variables q<span class=\"_ _0\"></span>ue dependen de u<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span> \u00edndice o<span class=\"_ _0\"></span> tasa, <span class=\"_ _0\"></span>valorados inicialmente por <span class=\"_ _6\"></span>el \u00edndice o t<span class=\"_ _0\"></span>asa aplicable <span class=\"_ _0\"></span>en la fe<span class=\"_ _0\"></span>cha de<span class=\"_ _27\"> </span>comienzo, <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>espera <span class=\"_ _4\"></span>pagar <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>garant\u00edas <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>residual, <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>precio <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>ejerci<span class=\"_ _8\"></span>cio <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>opci\u00f3n <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span>compra <span class=\"_ _9\"> </span>cuyo <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _9\"> </span>sea <span class=\"_ _9\"> </span>razonablemente <span class=\"_ _9\"> </span>cierto <span class=\"_ _9\"> </span>y <span class=\"_ _5\"> </span>los <span class=\"_ _9\"> </span>pagos <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _9\"> </span>indemnizaciones <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>cancelaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ontrato,<span class=\"_ _27\"> </span>siempre que el plazo de arrendamiento ref<span class=\"_ _0\"></span>leje el ejercicio<span class=\"_ _1\"></span> de la opci\u00f3n d<span class=\"_ _0\"></span>e cancelaci\u00f3n. El Grupo valora los activos por<span class=\"_ _27\"> </span>derecho <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>u<span class=\"_ _1\"></span>so <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>coste, <span class=\"_ _3\"> </span>menos <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>amortizaciones <span class=\"_ _4\"></span>y <span class=\"_ _4\"> </span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>deterioro <span class=\"_ _4\"> </span>acumul<span class=\"_ _1\"></span>adas, <span class=\"_ _4\"></span>ajustados <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>cualquier<span class=\"_ _27\"> </span>reestimaci\u00f3n <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>pasivo <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>arrendamiento. <span class=\"_ _13\"> </span>Los <span class=\"_ _13\"> </span>activos <span class=\"_ _13\"> </span>por <span class=\"_ _13\"> </span>derechos <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>uso <span class=\"_ _13\"> </span>se <span class=\"_ _13\"> </span>amortizan <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>plazo <span class=\"_ _13\"> </span>del<span class=\"_ _27\"> </span>arrendamiento estimado.<span class=\"_ _27\"> </span>El Grupo v<span class=\"_ _1\"></span>alora el pasivo <span class=\"_ _1\"></span>por arrendamiento i<span class=\"_ _1\"></span>ncrement\u00e1ndolo por el <span class=\"_ _1\"></span>gasto financiero devengado, disminuy\u00e9ndolo <span class=\"_ _1\"></span>por<span class=\"_ _27\"> </span>los <span class=\"_ _3\"> </span>pagos <span class=\"_ _3\"> </span>realizados <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>reestimando <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>contable <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>modificaciones <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>arre<span class=\"_ _1\"></span>ndamiento <span class=\"_ _4\"></span>o <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>reflejar <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as<span class=\"_ _27\"> </span>actualizaciones de los pagos fijos en sustancia.<span class=\"_ _27\"> </span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _0\"></span>registra <span class=\"_ _6\"></span>los p<span class=\"_ _0\"></span>agos <span class=\"_ _6\"></span>variables <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>han i<span class=\"_ _0\"></span>ncluido <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>icial <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pasivo <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>resultados<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>riodo<span class=\"_ _27\"> </span>en el que se producen los hechos que desencadenan su desembolso.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>reestima <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>por <span class=\"_ _8\"></span>arrendamiento <span class=\"_ _1\"></span>descontando <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>una <span class=\"_ _1\"></span>tasa <span class=\"_ _8\"></span>actualizada, <span class=\"_ _1\"></span>si<span class=\"_ _27\"> </span>se produce <span class=\"_ _6\"></span>un cambio <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n e<span class=\"_ _0\"></span>l plazo <span class=\"_ _6\"></span>de arrendamiento <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>un cambio <span class=\"_ _6\"></span>en la <span class=\"_ _0\"></span>expectativa <span class=\"_ _0\"></span>de ejer<span class=\"_ _0\"></span>cicio de <span class=\"_ _6\"></span>la opci\u00f3n d<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>ompra<span class=\"_ _27\"> </span>del activo subyacente.<span class=\"_ _27\"> </span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>reestima <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>pasivo <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>rrendamiento <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>roduce <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>cambio <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _1\"></span>esp<span class=\"_ _1\"></span>erados <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>pagar <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una<span class=\"_ _27\"> </span>garant\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>residual o<span class=\"_ _1\"></span> un <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _1\"></span>en el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00edndice o <span class=\"_ _1\"></span>tasa <span class=\"_ _1\"></span>utilizado <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>determinar <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>pagos, <span class=\"_ _1\"></span>incluyendo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>cambio<span class=\"_ _27\"> </span>para reflejar cambios en las rentas de mercado una vez se produce una revisi\u00f3n de las mismas.<span class=\"_ _27\"> </span>Operaciones de venta de activos con posterior arrendamient<span class=\"_ _0\"></span>o (Sale &amp; Leaseback)<span class=\"_ _27\"> </span>En <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>caso <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>operaciones <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>venta <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>activos <span class=\"_ _8\"></span>no <span class=\"_ _1\"></span>corrientes <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>arrendamiento <span class=\"_ _8\"></span>posterior <span class=\"_ _1\"></span>(Sale <span class=\"_ _8\"></span>&amp; <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>easeback) <span class=\"_ _1\"></span>estas<span class=\"_ _27\"> </span>son <span class=\"_ _4\"></span>registrada<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>marco <span class=\"_ _4\"></span>normativo <span class=\"_ _8\"></span>financiero <span class=\"_ _8\"></span>aplicable <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _8\"></span>dominante. <span class=\"_ _4\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>este <span class=\"_ _8\"></span>sentido,<span class=\"_ _27\"> </span>estas <span class=\"_ _6\"></span>transacciones <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>contabilizan <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>requerimientos <span class=\"_ _6\"></span>establecidos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>NIIF <span class=\"_ _7\"></span>15 <span class=\"_ _6\"></span>In<span class=\"_ _1\"></span>gresos <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontratos<span class=\"_ _27\"> </span>con <span class=\"_ _8\"></span>clientes <span class=\"_ _8\"></span>respecto <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>eva<span class=\"_ _0\"></span>luaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>transferencia <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>control, <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>NIIF <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>Arrendamientos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>relaci\u00f3n <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span>reconocimiento del derecho de uso y del pasivo por arrendamiento.<span class=\"_ _27\"> </span>Una  operaci\u00f3n  se  considera<span class=\"_ _0\"></span>  una  venta  \u00fanicamente  cuando  la <span class=\"_ _b\"> </span>transferencia  del  activo  cu<span class=\"_ _0\"></span>mple  los  criterios  de<span class=\"_ _27\"> </span>reconocimiento <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>ingresos <span class=\"_ _1\"></span>previstos <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>NIIF <span class=\"_ _1\"></span>15, <span class=\"_ _8\"></span>es <span class=\"_ _1\"></span>deci<span class=\"_ _1\"></span>r, <span class=\"_ _1\"></span>cuando <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>comprador<span class=\"_ _8\"></span><span class=\"ff8\">\u2011</span>arrendador <span class=\"_ _8\"></span>obtiene <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntrol <span class=\"_ _1\"></span>del<span class=\"_ _27\"> </span>activo. Para determinar si se produce dicha t<span class=\"_ _1\"></span>ransferencia, la Sociedad analiza los t\u00e9rminos contractuales, el g<span class=\"_ _1\"></span>rado de<span class=\"_ _27\"> </span>exposici\u00f3n a los riesgos y beneficios del activo, y cualquier restricci\u00f3n contractual relevante.<span class=\"_ _27\"> </span>Cuando la operaci\u00f3n <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>umple los cr<span class=\"_ _0\"></span>iterios de venta, <span class=\"_ _0\"></span>la transacci\u00f3n s<span class=\"_ _0\"></span>e registra siguiendo <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l enfoque de <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>edici\u00f3n parcial<span class=\"_ _27\"> </span>exigido <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>NIIF <span class=\"_ _8\"></span>16. <span class=\"_ _4\"></span>La <span class=\"_ _8\"></span>ganancia <span class=\"_ _4\"></span>o <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _4\"></span>der<span class=\"_ _0\"></span>ivada <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>enajenaci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>activo <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _4\"></span>\u00fanicamente <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>la<span class=\"_ _27\"> </span>medida <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>est\u00e1 <span class=\"_ _17\"> </span>relacionada <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>derechos <span class=\"_ _17\"> </span>transferidos <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>comprador<span class=\"ff8\">\u2011<span class=\"_ _1\"></span></span>arrendador. <span class=\"_ _17\"> </span>La <span class=\"_ _17\"> </span>parte <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la<span class=\"_ _27\"> </span>contraprestaci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>considera <span class=\"_ _8\"></span>asociada <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>derechos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>retiene <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>difiere <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>incorpora <span class=\"_ _8\"></span>al<span class=\"_ _27\"> </span>importe del activo por derecho de uso.<span class=\"_ _27\"> </span>El contrato de arrendamiento posterior se reconoce aplicando los criterios generales de la <span class=\"_ _0\"></span>NIIF 16. En particular:<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>valora <span class=\"_ _1\"></span>inicialmente <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>proporcional <span class=\"_ _8\"></span>del va<span class=\"_ _1\"></span>lor en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>libros <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>activo<span class=\"_ _27\"> </span>vendido que <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>orresponde <span class=\"_ _0\"></span>al derecho <span class=\"_ _6\"></span>de uso que <span class=\"_ _6\"></span>la Sociedad <span class=\"_ _6\"></span>retie<span class=\"_ _1\"></span>ne, <span class=\"_ _0\"></span>ajustado por <span class=\"_ _6\"></span>cualquier contraprestaci\u00f3n<span class=\"_ _27\"> </span>pagada o recibida relacionada con el arrendamiento.<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>pasivo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>arrendamiento se <span class=\"_ _1\"></span>reconoce <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el v<span class=\"_ _1\"></span>alor presente <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> los <span class=\"_ _1\"></span>pagos <span class=\"_ _1\"></span>futuros, <span class=\"_ _1\"></span>descontados utilizando<span class=\"_ _27\"> </span>el tipo <span class=\"_ _0\"></span>de inter\u00e9s <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>mpl\u00edcito en <span class=\"_ _6\"></span>el contrato <span class=\"_ _0\"></span>o, cuando <span class=\"_ _0\"></span>no pueda <span class=\"_ _6\"></span>dete<span class=\"_ _1\"></span>rminarse de<span class=\"_ _0\"></span> forma fi<span class=\"_ _0\"></span>able, el t<span class=\"_ _0\"></span>ipo incrementa<span class=\"_ _0\"></span>l<span class=\"_ _27\"> </span>de endeudamiento del Grupo.<span class=\"_ _27\"> </span>El activo por derecho de uso se amortiza a lo largo del plazo del arrendamiento, s<span class=\"_ _0\"></span>iguiendo el m\u00e9todo lineal, salvo que<span class=\"_ _27\"> </span>otro patr\u00f3n refleje de forma m\u00e1s fiel el consumo del beneficio econ\u00f3mico.<span class=\"_ _27\"> </span>Si <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>cumple <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>criterios <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>venta <span class=\"_ _1\"></span>conforme <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>NIIF <span class=\"_ _8\"></span>15, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>transferido <span class=\"_ _1\"></span>permanece <span class=\"_ _8\"></span>reconocido<span class=\"_ _27\"> </span>en <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>consolidado <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>contraprestaci\u00f3n <span class=\"_ _4\"></span>recibida <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registra <span class=\"_ _4\"></span>como <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>pasivo <span class=\"_ _8\"></span>financiero, <span class=\"_ _8\"></span>aplicando <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>NIIF <span class=\"_ _4\"></span>9<span class=\"_ _27\"> </span>Instrumentos Financieros, trat\u00e1ndose la operaci\u00f3n como un pr\u00e9stamo garantizado.<span class=\"_ _27\"> </span>ARRENDAMIENTOS FINANCIEROS El <span class=\"_ _5\"> </span>Grupo <span class=\"_ _b\"> </span>arrienda <span class=\"_ _9\"> </span>pri<span class=\"_ _1\"></span>ncipalmente <span class=\"_ _9\"> </span>i<span class=\"_ _1\"></span>nmuebles <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>onde <span class=\"_ _5\"> </span>desarrolla <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>actividad, <span class=\"_ _5\"> </span>as\u00ed <span class=\"_ _b\"> </span>como <span class=\"_ _5\"> </span>veh\u00edculos <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>elementos <span class=\"_ _b\"> </span>de transporte interno. V\u00e9ase a continuaci\u00f3n el detalle de los arrendamientos por aplicaci\u00f3n de la NIIF 16: 31.12.2025 31.12.2024 Clase de activ<span class=\"_ _0\"></span>o Activo por derecho<span class=\"_ _6\"></span> de uso Pasivo por arrendamiento<span class=\"_ _0\"></span> Activo por derecho<span class=\"_ _6\"></span> de uso Activo por derecho<span class=\"_ _6\"></span> de uso Construcciones 9.050 10.220 8.176 9.315 Elementos de tran<span class=\"_ _6\"></span>sporte 81<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>1<span class=\"ls3\">96</span> Total 9.131 10.325 8.342 9.511 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Clase de activ<span class=\"_ _0\"></span>o Amortizaci\u00f3n y<span class=\"_ _0\"></span> deterioro Intereses Salidas de efectivo Amortizaci\u00f3n y<span class=\"_ _0\"></span> deterioro Intereses Salidas de efectivo Construcciones 589<span class=\"ls0\"> </span>260<span class=\"ls0\"> </span>1.192 852<span class=\"ls0\"> </span>404<span class=\"ls0\"> </span>891<span class=\"ls0\"> </span>Equipos para pr<span class=\"_ _0\"></span>ocesos de informaci\u00f3n - - - 85<span class=\"ls0\"> </span>- 3 Elementos de tran<span class=\"_ _6\"></span>sporte 109<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>150<span class=\"ls0\"> </span>141<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>161<span class=\"ls0\"> </span>Total 698<span class=\"ls0\"> </span>319<span class=\"ls0\"> </span>1.342 1.078 454<span class=\"ls0\"> </span>1.055 V\u00e9ase a continuaci\u00f3n el movimiento por categor\u00eda de \u201cactivos por derecho de uso\u201d para los ejercicios 202<span class=\"_ _1\"></span><span class=\"ff1\">5 y 2024: </span>Clase de activ<span class=\"_ _0\"></span>o 31.12.2024 Altas Amortizaci\u00f3n y<span class=\"_ _0\"></span> deterioro 31.12.2025 Construcciones 8.176 1.463 (589<span class=\"ls0\">) </span>9.050 Elementos de tran<span class=\"_ _6\"></span>sporte 166<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>(109)<span class=\"ls0\"> </span>81<span class=\"ls0\"> </span>Total 8.342 1.487 (<span class=\"ls3\">698</span>) 9.131 Clase de activ<span class=\"_ _0\"></span>o 31.12.2023 Altas Amortizaci\u00f3n y<span class=\"_ _0\"></span> deterioro Bajas Diferencias de<span class=\"_ _0\"></span>  conversi\u00f3n 31.12.2024 Construcciones 8.143 360<span class=\"ls0\"> </span>(<span class=\"ls3\">924</span>) - 597<span class=\"ls0\"> </span>8.176 Equipos para pr<span class=\"_ _0\"></span>ocesos de informaci\u00f3n 19<span class=\"ls0\"> </span>- - (<span class=\"ls3\">19</span>) - - Elementos de tran<span class=\"_ _6\"></span>sporte 320<span class=\"ls0\"> </span>- (<span class=\"ls3\">154</span>) - - 166<span class=\"ls0\"> </span>Total 8.482 360<span class=\"ls0\"> </span>(1.078) (<span class=\"ls3\">19</span>) 597<span class=\"ls0\"> </span>8.342 Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>6 <span class=\"_ _6\"></span>de agosto <span class=\"_ _6\"></span>de 2<span class=\"_ _0\"></span>025, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _6\"></span>Nex<span class=\"_ _1\"></span>til <span class=\"_ _6\"></span>ha for<span class=\"_ _0\"></span>malizado, a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>sus filiales <span class=\"_ _6\"></span>portuguesas S<span class=\"_ _6\"></span>ICI 93 <span class=\"_ _6\"></span>y Pla<span class=\"_ _0\"></span>yvest, la venta d<span class=\"_ _0\"></span>e la to<span class=\"_ _0\"></span>talidad de s<span class=\"_ _0\"></span>us naves <span class=\"_ _6\"></span>prod<span class=\"_ _1\"></span>uctivas ubi<span class=\"_ _0\"></span>cadas en <span class=\"_ _0\"></span>el norte <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e Portugal, <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or un <span class=\"_ _6\"></span>importe total de <span class=\"_ _0\"></span>4,4 millones de <span class=\"_ _8\"></span>euros.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>D<span class=\"_ _0\"></span>icha <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>enta <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>conforme <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>contrato <span class=\"_ _4\"></span>suscrito <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>partes, <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>su<span class=\"_ _1\"></span>puesto <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>p\u00e9rdida <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>control <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>gesti\u00f3n corriente de los i<span class=\"_ _1\"></span>nmuebles transfiriendo al comprador los <span class=\"_ _1\"></span>riesgos y beneficios inherentes a <span class=\"_ _1\"></span>la propiedad del activo. <span class=\"_ _4\"></span><span class=\"ls6\">La </span>venta se h<span class=\"_ _1\"></span>a formalizado con <span class=\"_ _1\"></span>un acue<span class=\"_ _1\"></span>rdo de s<span class=\"_ _1\"></span>ale &amp; <span class=\"_ _1\"></span>leaseback sobre <span class=\"_ _1\"></span>las instalaciones por un <span class=\"_ _1\"></span>periodo inicial<span class=\"_ _8\"></span> obligatorio de <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>a\u00f1os, <span class=\"_ _1\"></span>renovable <span class=\"_ _1\"></span>autom\u00e1ticamente <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>periodos <span class=\"_ _1\"></span>sucesivos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>a\u00f1os, <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>garantiza la <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntinuidad ope<span class=\"_ _1\"></span>rativa de las filiales en sus actuales ubicaciones y refuerza la estabilidad y traza<span class=\"_ _0\"></span>bilidad de sus procesos productivos<span class=\"_ _8\"></span>.  A consecuencia del nuevo contrato de alquiler firmado<span class=\"_ _1\"></span>, con cuotas lineales de 315 miles de euros al a\u00f1o, el Grupo ha   reconocido <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>co<span class=\"_ _1\"></span>rrespondiente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>erecho <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>1.486 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>correspondiente obligaci\u00f3n por arren<span class=\"_ _1\"></span>damiento registrada en el pa<span class=\"_ _1\"></span>sivo consolidado adjunto po<span class=\"_ _1\"></span>r importe de <span class=\"_ _8\"></span>1.837 m<span class=\"_ _1\"></span>iles de euros <span class=\"_ _1\"></span>(1.565 miles de <span class=\"_ _1\"></span>euros bajo <span class=\"_ _1\"></span>el ep\u00edgrafe <span class=\"_ _1\"></span><span class=\"ff5\">\u201cacreedores<span class=\"_ _1\"></span></span> <span class=\"ff5\">por arrendamiento <span class=\"_ _1\"></span>financiero a <span class=\"_ _1\"></span>largo plazo\u201d<span class=\"_ _1\"></span></span>. El <span class=\"_ _1\"></span>reconocimiento d<span class=\"_ _1\"></span>e la baja del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>inmuebles <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>formalizaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contrato <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>compra<span class=\"_ _8\"></span>-venta, jun<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>reconocimiento <span class=\"_ _1\"></span>de los derechos<span class=\"_ _1\"></span> de uso <span class=\"_ _1\"></span>y obligaciones de <span class=\"_ _1\"></span>pago p<span class=\"_ _1\"></span>or arrendamiento, ha c<span class=\"_ _1\"></span>onllevado una <span class=\"_ _1\"></span>plusval\u00eda de <span class=\"_ _4\"></span>1.807 miles de <span class=\"_ _1\"></span>euros registrada <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _3\"> </span>cuenta <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>re<span class=\"_ _0\"></span>sultados <span class=\"_ _3\"> </span>consolidada <span class=\"_ _9\"> </span>adjunta <span class=\"_ _3\"> </span><span class=\"ff5\">en <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>ep\u00edgrafe <span class=\"_ _3\"> </span>\u201cOtros <span class=\"_ _9\"> </span>ingreso <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Explotaci\u00f3n\u201d</span>. <span class=\"_ _9\"> </span>Para <span class=\"_ _3\"> </span>la determinaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>ganancia <span class=\"_ _1\"></span>obtenida <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _1\"></span>considerado <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>activo, <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tasaci\u00f3n realizada por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>experto independiente, <span class=\"_ _1\"></span>por un <span class=\"_ _1\"></span>importe de <span class=\"_ _1\"></span>7.601 miles <span class=\"_ _1\"></span>de euros, <span class=\"_ _1\"></span>una tasa de <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span>del 16% y<span class=\"_ _1\"></span> un IPC en los pagos futuros del 1%. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "4.4 Instrumentos Financieros<span class=\"_ _27\"> </span>Clasificaci\u00f3n de instrumentos financieros<span class=\"_ _27\"> </span>A <span class=\"_ _4\"></span>efec<span class=\"_ _1\"></span>tos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>su <span class=\"_ _4\"></span>valoraci\u00f3n, <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>clasifica <span class=\"_ _4\"></span>los <span class=\"_ _3\"> </span>instrumentos <span class=\"_ _4\"> </span>financieros <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>las <span class=\"_ _3\"> </span>categor\u00edas <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>activos <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pasivos<span class=\"_ _27\"> </span>financieros <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>val<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>ra<span class=\"_ _1\"></span>zonable <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>cambios <span class=\"_ _8\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span>resultados, <span class=\"_ _8\"></span>separando <span class=\"_ _4\"></span>aquellos <span class=\"_ _8\"></span>designados <span class=\"_ _4\"></span>inicialmente <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>aquellos<span class=\"_ _27\"> </span>mantenidos <span class=\"_ _6\"></span>para <span class=\"_ _0\"></span>negociar <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>valorad<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>obligatoriamente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>resultados,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>activos <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pasivos<span class=\"_ _27\"> </span>financieros <span class=\"_ _9\"> </span>valorados <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>coste <span class=\"_ _9\"> </span>amortizado <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _9\"> </span>valorados <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>valor <span class=\"_ _b\"> </span>razonable <span class=\"_ _9\"> </span>con <span class=\"_ _3\"> </span>cambios <span class=\"_ _5\"> </span><span class=\"ls6\">en</span> <span class=\"_ _9\"> </span>otro<span class=\"_ _27\"> </span>resultado <span class=\"_ _6\"></span>global, <span class=\"_ _6\"></span>separando <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>instrumentos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>designados <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo ta<span class=\"_ _0\"></span>les, del <span class=\"_ _0\"></span>resto <span class=\"_ _0\"></span>de activos <span class=\"_ _6\"></span>financieros. La<span class=\"_ _27\"> </span></span></span>clasificaci\u00f3n  depende  del  model<span class=\"_ _1\"></span>o  de  negocio  del  Grupo <span class=\"_ _11\"> </span>para <span class=\"_ _11\"> </span>gestionar <span class=\"_ _11\"> </span>los  activos <span class=\"_ _11\"> </span>financieros  y <span class=\"_ _11\"> </span>los  t\u00e9rmin<span class=\"_ _1\"></span>os<span class=\"_ _27\"> </span>contractuales de los flujos de <span class=\"_ _6\"></span>efectivo.<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _1\"></span>Grupo clasifica <span class=\"_ _1\"></span><span class=\"ls5\">un</span> <span class=\"_ _1\"></span>activo <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>a coste <span class=\"_ _1\"></span>amortizado <span class=\"lsc\">si</span> <span class=\"lsc\">se</span> <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ntiene <span class=\"ls5\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _1\"></span>marco <span class=\"_ _1\"></span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span><span class=\"ls5\">un</span> <span class=\"_ _1\"></span>modelo <span class=\"_ _1\"></span><span class=\"ls5\">de</span> negocio <span class=\"_ _4\"></span>cuyo<span class=\"_ _27\"> </span></span>objetivo es <span class=\"_ _1\"></span>mantener activos<span class=\"_ _1\"></span> financieros para <span class=\"_ _1\"></span>obtener flujos d<span class=\"_ _1\"></span>e efectivo <span class=\"_ _1\"></span>contractuales y <span class=\"_ _1\"></span>las condiciones c<span class=\"_ _1\"></span>ontractuales<span class=\"_ _27\"> </span>del<span class=\"ls0\"> activo fi<span class=\"_ _0\"></span>nanciero dan lugar, <span class=\"ls5\">en</span> <span class=\"_ _6\"></span>fechas <span class=\"_ _1\"></span>especificadas, a fl<span class=\"_ _0\"></span>ujos <span class=\"ls5\">de</span> efectivo qu<span class=\"_ _0\"></span>e son \u00fanicamente <span class=\"_ _8\"></span>pagos <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>principal <span class=\"_ _8\"></span>e<span class=\"_ _27\"> </span></span>intereses sobre el importe del principal pendiente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>(UPPI).<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>clasifica <span class=\"_ _8\"></span><span class=\"ls6\">un</span> <span class=\"_ _8\"></span>activo<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>financiero <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>cambios <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _8\"></span>otro <span class=\"_ _8\"></span>resultado <span class=\"_ _8\"></span>glo<span class=\"_ _1\"></span>bal, <span class=\"_ _8\"></span><span class=\"lse\">si</span> <span class=\"_ _8\"></span><span class=\"lsc\">se</span> <span class=\"_ _8\"></span>mantiene <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span></span>marco <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>modelo <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>negocio <span class=\"_ _8\"></span>cu<span class=\"_ _1\"></span>yo <span class=\"_ _4\"></span>objetivo <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>alcanza <span class=\"_ _4\"></span>obteniendo <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>ontractuales <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>vendiend<span class=\"_ _0\"></span>o<span class=\"_ _27\"> </span>activos financieros y <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as condiciones <span class=\"_ _0\"></span>contractuales del activo <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero dan lugar, <span class=\"_ _0\"></span>en fechas espec<span class=\"_ _0\"></span>ificadas, a flujos <span class=\"_ _0\"></span>de<span class=\"_ _27\"> </span>efectivo que son UPPI.<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _0\"></span>modelo <span class=\"ls6\">de</span> <span class=\"_ _6\"></span>negocio <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> d<span class=\"_ _0\"></span>etermina p<span class=\"_ _0\"></span>or <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> personal <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>lave <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>Grupo y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span><span class=\"ls5\">un<span class=\"ls0\"> ni<span class=\"_ _0\"></span>vel <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>refleja <span class=\"_ _6\"></span><span class=\"lsb\">la<span class=\"ls0\"> forma <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue gestionan<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>conjuntamente grupos <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e activos f<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nancieros para <span class=\"_ _0\"></span>alcanzar un <span class=\"_ _0\"></span>objetivo de <span class=\"_ _6\"></span>ne<span class=\"_ _1\"></span>gocio concreto<span class=\"_ _0\"></span>. El modelo <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> negoci<span class=\"_ _0\"></span>o del<span class=\"_ _27\"> </span>Grupo representa la forma en que este gestiona sus activos financieros para generar fluj<span class=\"_ _0\"></span>os de<span class=\"_ _8\"></span> efectivo.<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>enmarcan <span class=\"_ _1\"></span>en <span class=\"_ _4\"></span>un <span class=\"_ _1\"></span>modelo <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>egocio <span class=\"_ _8\"></span>cuyo <span class=\"_ _8\"></span>objetivo <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>mantener <span class=\"_ _8\"></span>activos <span class=\"_ _4\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>percibir<span class=\"_ _27\"> </span>flujos de efectivo contractuales se <span class=\"_ _0\"></span>gestionan para generar flujos de efectivo e<span class=\"_ _0\"></span>n forma de cobros contractuales durant<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span>la <span class=\"_ _8\"></span>vida <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nstrumento. <span class=\"_ _4\"></span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _8\"></span>gestiona <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _8\"></span>mantenidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cartera <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>percibir <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sos <span class=\"_ _8\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>efectivo<span class=\"_ _27\"> </span>contractuales <span class=\"_ _4\"></span>concretos. <span class=\"_ _3\"> </span>Para <span class=\"_ _4\"></span>determinar <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>se <span class=\"_ _3\"> </span>obtienen <span class=\"_ _4\"></span>mediante <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>percepci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>efectivo <span class=\"_ _0\"></span>contractuales <span class=\"_ _6\"></span>de los <span class=\"_ _6\"></span>activos f<span class=\"_ _0\"></span>inancieros, el <span class=\"_ _6\"></span>Grupo c<span class=\"_ _0\"></span>onsidera <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>frecue<span class=\"_ _1\"></span>ncia, <span class=\"_ _6\"></span>el valor <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>alendario <span class=\"_ _6\"></span>de las <span class=\"_ _6\"></span>ventas<span class=\"_ _27\"> </span>en ejercicios anteriores, los motivos d<span class=\"_ _1\"></span>e esas ventas y las expectativas<span class=\"_ _8\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span>relaci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>actividad <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>futura. <span class=\"_ _7\"></span><span class=\"lsd\">No<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>obstante, <span class=\"_ _6\"></span><span class=\"ls7\">las<span class=\"ls0\"> ventas <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>s\u00ed m<span class=\"_ _0\"></span>ismas <span class=\"ls6\">no</span> <span class=\"_ _6\"></span>determinan <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>modelo <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>negocio <span class=\"_ _8\"></span>y, <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>ello<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>no <span class=\"_ _8\"></span>pueden <span class=\"_ _8\"></span>considerarse <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>forma<span class=\"_ _27\"> </span></span></span></span></span>aislada. <span class=\"_ _6\"></span>En <span class=\"_ _0\"></span>su <span class=\"_ _6\"></span>lugar, <span class=\"_ _6\"></span>es la <span class=\"_ _7\"></span>informaci\u00f3n <span class=\"_ _6\"></span>sobre<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>ventas <span class=\"_ _6\"></span>pasadas <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>sobre <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>expectativas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>ventas <span class=\"_ _6\"></span>futuras <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>o<span class=\"_ _1\"></span>frece<span class=\"_ _27\"> </span></span></span></span></span>datos indicativos del modo <span class=\"_ _1\"></span>de alc<span class=\"_ _1\"></span>anzar el<span class=\"_ _1\"></span> objetivo <span class=\"_ _1\"></span>declarado <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>que respecta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>gesti\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos<span class=\"_ _27\"> </span>financieros y, m\u00e1s espec\u00edficamente, el modo en que se obtienen los flujos de efectivo.<span class=\"_ _27\"> </span>Para <span class=\"_ _8\"></span><span class=\"ls7\">los</span> <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>valor<span class=\"_ _0\"></span>ados <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>valo<span class=\"_ _1\"></span>r <span class=\"_ _8\"></span>razonable, <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>ganancias <span class=\"_ _8\"></span><span class=\"lse\">se<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>rec<span class=\"_ _1\"></span>onocer\u00e1n <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span>resultados <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>en <span class=\"_ _3\"> </span>otro<span class=\"_ _27\"> </span>resultado <span class=\"_ _5\"> </span>global. <span class=\"_ _5\"> </span>Para <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>inversiones <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>instrumentos <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _5\"> </span>neto <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>no <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>m<span class=\"_ _1\"></span>antienen <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>negociar,<span class=\"_ _27\"> </span>dependen <span class=\"ls5\">de</span> <span class=\"_ _6\"></span><span class=\"lsc\">si<span class=\"ls0\"> <span class=\"ls5\">el</span> <span class=\"_ _0\"></span>Grupo <span class=\"ls5\">ha</span> he<span class=\"_ _0\"></span>cho una elecci\u00f3n irrevoc<span class=\"_ _0\"></span>able <span class=\"ls6\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _0\"></span>momento <span class=\"ls5\">de</span> reconocimien<span class=\"_ _0\"></span>to inicial <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>contabilizar<span class=\"_ _27\"> </span></span></span>las <span class=\"_ _9\"> </span>inversiones <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _9\"> </span>neto <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>valor <span class=\"_ _5\"> </span>razonable <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ambios <span class=\"_ _9\"> </span>en <span class=\"_ _5\"> </span>otro <span class=\"_ _5\"> </span>resultado <span class=\"_ _9\"> </span>global <span class=\"_ _9\"> </span>(VRORG).<span class=\"_ _8\"></span> <span class=\"_ _5\"> </span>El <span class=\"_ _9\"> </span>Grupo<span class=\"_ _27\"> </span>reclasifica las inversiones en deuda cuando y s\u00f3lo cuando <span class=\"_ _0\"></span>su modelo de negocio para gestionar esos activos cambia.<span class=\"_ _27\"> </span>Valoraci\u00f3n<span class=\"_ _27\"> </span>En el momento de recono<span class=\"_ _0\"></span>cimiento inicial, el Grupo valora<span class=\"_ _0\"></span> un activo financiero a su <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor razonable m\u00e1s, en el <span class=\"_ _0\"></span>caso de<span class=\"_ _27\"> </span>un <span class=\"_ _1\"></span>activo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>no <span class=\"_ _1\"></span>sea <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>cambios <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>resultados, <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>sea<span class=\"_ _1\"></span>n<span class=\"_ _27\"> </span>directamente atribuibles a la adquisici\u00f3n. Los costes de transacci\u00f3n de activos financieros a valor razonable con cambios en re<span class=\"_ _0\"></span>sultados se llevan a resultados.<span class=\"_ _27\"> </span>Para <span class=\"_ _0\"></span>determinar <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>pasiv<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>financie<span class=\"_ _1\"></span>ros, <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>utiliza<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"lsb\">la</span> <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">lo<span class=\"ls0\"> <span class=\"_ _6\"></span>posible d<span class=\"_ _1\"></span>atos <span class=\"ls5\">de<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>mercado. <span class=\"_ _4\"></span><span class=\"ls8\">En</span> <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span><span class=\"ls7\">los</span> <span class=\"_ _4\"></span>factores <span class=\"_ _4\"></span>ut<span class=\"_ _0\"></span>ilizados <span class=\"_ _4\"></span>para <span class=\"_ _8\"></span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>valo<span class=\"_ _1\"></span>raci\u00f3n, <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>valores <span class=\"_ _4\"></span>razonables <span class=\"_ _8\"></span><span class=\"lsc\">se</span> <span class=\"_ _8\"></span>jerarquizan <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>base <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>los<span class=\"_ _27\"> </span>siguientes niveles:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Nivel 1: precios de co<span class=\"_ _1\"></span>tizaci\u00f3n (no ajustados) dentro de mercados vigentes para activos o pasivos id\u00e9nticos a<span class=\"_ _27\"> </span></span>los que se est\u00e1n considerando.<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Nivel <span class=\"_ _4\"></span>2: <span class=\"_ _8\"></span>factores <span class=\"_ _4\"></span>distintos <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>precios <span class=\"_ _4\"></span>considerados <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>Nivel <span class=\"_ _4\"></span>l <span class=\"_ _8\"></span>que <span class=\"_ _4\"></span>procedan <span class=\"_ _8\"></span>directamente <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _4\"></span>o<span class=\"_ _27\"> </span></span>pasivo en cuesti\u00f3n, tales como aquellos que puedan derivar directamente del precio.<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Nivel 3: factores no basados en datos procedentes directamente del mercado.<span class=\"_ _27\"> </span></span>En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>factores <span class=\"_ _4\"></span>utilizados <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>determinaci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>razonable <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>pasivo <span class=\"_ _4\"></span>queden<span class=\"_ _27\"> </span>incluidos  en  distintos  niveles  de  jerarquizaci\u00f3n,  el  valor  razonable  se  determinara  en  su <span class=\"_ _13\"> </span>t<span class=\"_ _0\"></span>otalidad  en  base  al<span class=\"_ _27\"> </span>componente significativo situado en el menor nivel de <span class=\"_ _7\"></span>jerarqu\u00eda.<span class=\"_ _27\"> </span>Principios de compensaci\u00f3n<span class=\"_ _27\"> </span>Un<span class=\"ls0\"> <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>y un <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>financieros <span class=\"_ _7\"></span>son <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span><span class=\"ls6\">el<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span>derecho <span class=\"_ _6\"></span>exigible <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>egalmente<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>de<span class=\"ls0\"> <span class=\"_ _6\"></span>compensar <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>importes <span class=\"_ _0\"></span>reconocidos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span><span class=\"lsb\">la<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>intenci\u00f3n <span class=\"_ _0\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>liquidar <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _0\"></span>cantidad <span class=\"_ _6\"></span>neta <span class=\"_ _6\"></span>o de <span class=\"_ _6\"></span>realizar el <span class=\"_ _6\"></span>activo <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>ancelar<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span>el pasivo simult\u00e1neamente.<span class=\"_ _27\"> </span>Activos y pasivos financieros a valor razonable con cambios <span class=\"_ _0\"></span>en resultados<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>aquellos <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>clasifican <span class=\"_ _8\"></span>como<span class=\"_ _27\"> </span>mantenidos para negociar o han sido designados desde el momento de su reconocim<span class=\"_ _0\"></span>iento inicial.<span class=\"_ _27\"> </span>Un activo o pasivo financiero se clasifica como mantenido para negociar si:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Se adquiere o incurre principalmente con el objeto de venderlo o volver a c<span class=\"_ _0\"></span>omprarlo en un futuro inmediato.<span class=\"_ _27\"> </span></span>Con  posterioridad <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>su <span class=\"_ _11\"> </span>reconocimiento  i<span class=\"_ _1\"></span>nicial,  se <span class=\"_ _11\"> </span>reconocen  a <span class=\"_ _11\"> </span>valor <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>zonable  registrando  las  variaci<span class=\"_ _1\"></span>ones  en<span class=\"_ _27\"> </span>resultados. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>raz<span class=\"_ _0\"></span>onable <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>reduce <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"></span>incurrir <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>eventual<span class=\"_ _27\"> </span>venta o disposici\u00f3n por otra v\u00eda.<span class=\"_ _27\"> </span>El Grupo no reclasifica <span class=\"_ _0\"></span>ning\u00fan activo o pasi<span class=\"_ _0\"></span>vo financiero de o <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> esta categor\u00eda mientras <span class=\"_ _0\"></span>este reconocido en e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>alance<span class=\"_ _27\"> </span>consolidado.<span class=\"_ _27\"> </span>Activos financieros a coste amortizado<span class=\"_ _27\"> </span>Son <span class=\"_ _8\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obros <span class=\"_ _1\"></span>fijos <span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>determinables <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cotizan <span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"ls6\">un</span> <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>activo distintos<span class=\"_ _27\"> </span>de<span class=\"ls0\"> <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>quellos <span class=\"_ _6\"></span>clasificados <span class=\"_ _7\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>otras <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ategor\u00edas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>financieros. <span class=\"_ _6\"></span>Estos <span class=\"_ _6\"></span>activos <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>inicialmente <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor<span class=\"_ _27\"> </span></span></span></span></span></span>razonable, incluyendo <span class=\"_ _6\"></span>los costes de <span class=\"_ _6\"></span>transacci\u00f3n incurridos, y <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>valoran<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>osteriormente <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> coste <span class=\"_ _0\"></span>amortizado, <span class=\"_ _6\"></span>utilizando<span class=\"_ _27\"> </span></span></span></span></span>el<span class=\"ls0\"> m\u00e9todo <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> tipo </span>de<span class=\"_ _0\"></span><span class=\"ls0\"> inter\u00e9s ef<span class=\"_ _0\"></span>ectivo.<span class=\"_ _27\"> </span></span></span></span>Instrumentos de deuda<span class=\"_ _27\"> </span>La <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>posterior <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>instrumentos <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>deuda <span class=\"_ _8\"></span>depende <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>modelo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>negocio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _8\"></span>para <span class=\"_ _4\"></span>gestionar <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span>activo <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _4\"></span>caracter\u00edsticas <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>activo. <span class=\"_ _4\"></span>Los <span class=\"_ _8\"></span>i<span class=\"_ _1\"></span>nstrumentos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>deuda <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>Grupo<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>consisten,<span class=\"_ _27\"> </span>principalmente, <span class=\"ls5\">en</span> <span class=\"_ _6\"></span>deudores comerciales y <span class=\"_ _6\"></span>otras cuentas <span class=\"ls5\">por<span class=\"_ _0\"></span><span class=\"ls0\"> cobrar, <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> Grupo <span class=\"_ _0\"></span>clasifica como activos financieros a<span class=\"_ _27\"> </span></span></span></span></span>coste amortizado.<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>activos <span class=\"_ _3\"> </span>financieros <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>son <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mantiene <span class=\"_ _4\"></span>para <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>cobro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>efectivo<span class=\"_ _27\"> </span>contractuales <span class=\"_ _4\"></span>cuando <span class=\"_ _8\"></span>esos <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>presentan <span class=\"_ _4\"></span>solo <span class=\"_ _8\"></span>pagos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>principal <span class=\"_ _8\"></span>e <span class=\"_ _4\"></span>intereses, <span class=\"_ _4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>valoran <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>coste<span class=\"_ _27\"> </span>amortizado. Los <span class=\"_ _6\"></span>ingresos por <span class=\"_ _0\"></span>intereses de <span class=\"_ _6\"></span>estos activos <span class=\"_ _6\"></span>financieros se <span class=\"_ _0\"></span>incluyen en <span class=\"_ _6\"></span>los ingre<span class=\"_ _0\"></span>sos financieros <span class=\"_ _6\"></span>de acuerdo<span class=\"_ _27\"> </span>con el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _27\"> </span>Instrumentos de patrimonio<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _4\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>ma<span class=\"_ _1\"></span>ntiene <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span>propiedad, <span class=\"_ _4\"></span>fundamentalmente <span class=\"_ _4\"></span>instrumentos <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>neto, <span class=\"_ _4\"></span>que <span class=\"_ _9\"> </span>son<span class=\"_ _27\"> </span></span>valorados a valor razonable. Cuando <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>Direcci\u00f3n <span class=\"_ _5\"> </span>del <span class=\"_ _9\"> </span>Grupo <span class=\"_ _5\"> </span>ha <span class=\"_ _5\"> </span>optado <span class=\"_ _9\"> </span>por <span class=\"_ _5\"> </span>presentar <span class=\"_ _9\"> </span>las <span class=\"_ _5\"> </span>ganancias <span class=\"_ _9\"> </span>y <span class=\"_ _5\"> </span>p\u00e9rdidas <span class=\"_ _9\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>el <span class=\"_ _5\"> </span>valor <span class=\"_ _9\"> </span>razonable <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>las<span class=\"_ _27\"> </span>inversiones <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>patrimonio <span class=\"_ _8\"></span>neto <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>otro <span class=\"_ _8\"></span>resultado <span class=\"_ _1\"></span>global, <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>posterioridad <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>reconocimiento <span class=\"_ _1\"></span>inicial, <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>instrumentos<span class=\"_ _27\"> </span>de patrimonio s<span class=\"_ _0\"></span>e valoran a <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor razonable, <span class=\"_ _0\"></span>reconociendo la <span class=\"_ _0\"></span>p\u00e9rdida o ganancia <span class=\"_ _6\"></span>en otro resultado gl<span class=\"_ _0\"></span>obal. Los importe<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>reconocidos en otro resultado global no <span class=\"_ _0\"></span>son objeto de reclasificaci\u00f3n a resultados, sin p<span class=\"_ _0\"></span>erjuicio de ser reclasificados <span class=\"_ _0\"></span>a<span class=\"_ _27\"> </span>reservas en el momento <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span><span class=\"ls7\">lugar<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>baja <span class=\"_ _3\"> </span><span class=\"ls5\">de</span> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>instrumentos. </span></span></span></span></span></span></span></span></span></span>Los<span class=\"ls0\"> dividendos </span>de<span class=\"ls0\"> tales inversiones siguen reconoci\u00e9ndose  en el <span class=\"_ _8\"></span>resultado del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>como otros <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>cuando<span class=\"_ _27\"> </span></span>se<span class=\"ls0\"> establece<span class=\"_ _0\"></span> <span class=\"ls5\">el</span> derecho <span class=\"ls5\">del<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>Grupo a recibir l<span class=\"_ _0\"></span>os pagos.<span class=\"_ _27\"> </span></span></span></span>Las <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>\u00e9rdidas <span class=\"_ _3\"> </span>por <span class=\"_ _9\"> </span>deterioro <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>v<span class=\"_ _1\"></span>alor <span class=\"_ _3\"> </span>(y <span class=\"_ _9\"> </span>reversiones <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>eterioro <span class=\"_ _3\"> </span>del <span class=\"_ _9\"> </span>valor) <span class=\"_ _3\"> </span>sobre <span class=\"_ _9\"> </span>inversiones <span class=\"_ _3\"> </span>en<span class=\"_ _27\"> </span>patrimonio neto valoradas a valor razonable<span class=\"_ _0\"></span> con cambios en otro resultado gl<span class=\"_ _0\"></span>obal no se presentan separadamente de<span class=\"_ _27\"> </span>otros cambios en el valor razonable.<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Desde 1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>enero de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>018 <span class=\"_ _0\"></span>el G<span class=\"_ _0\"></span>rupo eval\u00faa, <span class=\"_ _0\"></span>sobre una <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>spectiva, las <span class=\"_ _6\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>esperadas <span class=\"_ _0\"></span>asociadas<span class=\"_ _27\"> </span>con sus i<span class=\"_ _0\"></span>nstrumentos de d<span class=\"_ _0\"></span>euda contabilizados a <span class=\"_ _6\"></span>coste amortizado. E<span class=\"_ _0\"></span>l Grupo ut<span class=\"_ _0\"></span>iliza las solu<span class=\"_ _0\"></span>ciones pr\u00e1cticas per<span class=\"_ _0\"></span>mitidas<span class=\"_ _27\"> </span>por NIIF 9 <span class=\"_ _6\"></span>para valorar las p\u00e9r<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>idas crediticias <span class=\"_ _0\"></span>esperadas rel<span class=\"_ _0\"></span>acionadas con cuentas <span class=\"_ _6\"></span>comerciales mediante un <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>nfoque<span class=\"_ _27\"> </span>simplificado, <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>orma <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>elimina <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>evaluar <span class=\"_ _4\"></span>cuando <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>producido <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>umento <span class=\"_ _4\"></span>significativo <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>r\u00e9dito. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>enfoque <span class=\"_ _6\"></span>simplificado <span class=\"_ _6\"></span>exige <span class=\"_ _0\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>se <span class=\"_ _0\"></span>registren <span class=\"_ _6\"></span>desde <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>inicial<span class=\"_ _27\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar, <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span>termina <span class=\"_ _1\"></span><span class=\"ls7\">las</span> <span class=\"_ _8\"></span>p\u00e9rdidas c<span class=\"_ _1\"></span>rediticias <span class=\"_ _1\"></span>esperadas <span class=\"_ _8\"></span>como <span class=\"_ _1\"></span><span class=\"ls5\">una</span> <span class=\"_ _1\"></span>estimaci\u00f3n,<span class=\"_ _27\"> </span>ponderada <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"ls6\">de</span> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> pr<span class=\"_ _0\"></span>obabilidad, de dichas p\u00e9rdidas durante la vida esperada del instrumento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero.<span class=\"_ _27\"> </span></span></span></span></span>La soluci\u00f3n pr\u00e1ctica utilizada e<span class=\"_ _0\"></span>s el uso de una matriz de provi<span class=\"_ _0\"></span>siones basada en la segmentaci\u00f3n en gru<span class=\"_ _0\"></span>pos de activos<span class=\"_ _27\"> </span>homog\u00e9neos, ap<span class=\"_ _0\"></span>licando la <span class=\"_ _6\"></span>informaci\u00f3n hi<span class=\"_ _0\"></span>st\u00f3rica de <span class=\"_ _6\"></span>porcentajes de <span class=\"_ _6\"></span>impago para <span class=\"_ _6\"></span>dichos grup<span class=\"_ _0\"></span>os y <span class=\"_ _6\"></span>aplicando informaci\u00f3n<span class=\"_ _27\"> </span>razonable  sobre <span class=\"_ _5\"> </span>las  condiciones  econ\u00f3micas <span class=\"_ _5\"> </span>futuras.<span class=\"_ _1\"></span>  Los<span class=\"_ _0\"></span>  porcentajes <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e  i<span class=\"_ _0\"></span>mpago  se <span class=\"_ _5\"> </span>calculan  de <span class=\"_ _b\"> </span>acuerdo  a <span class=\"_ _5\"> </span>la<span class=\"_ _27\"> </span>experiencia <span class=\"_ _1\"></span>actual de <span class=\"_ _1\"></span>impago durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u00faltimo a\u00f1<span class=\"_ _1\"></span>o, al <span class=\"_ _1\"></span>ser un <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>muy <span class=\"_ _1\"></span>din\u00e1mico y <span class=\"_ _1\"></span>se a<span class=\"_ _1\"></span>justan por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferencias<span class=\"_ _27\"> </span>entre <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>condiciones <span class=\"_ _17\"> </span>econ\u00f3micas <span class=\"_ _17\"> </span>actuales <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>hist\u00f3ricas <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>c<span class=\"_ _1\"></span>onsiderando <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _17\"> </span>proyectada, <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>est\u00e1<span class=\"_ _27\"> </span>Bajas de activos financieros<span class=\"_ _27\"> </span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _6\"></span>aplica los <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>aja <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>activos f<span class=\"_ _0\"></span>inancieros <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>una par<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>de un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>fin<span class=\"_ _1\"></span>anciero <span class=\"_ _6\"></span>o a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _6\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>g<span class=\"_ _1\"></span>rupo<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>similares <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _4\"></span>financiero <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>grupo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>similares.<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Los <span class=\"_ _4\"></span>activos<span class=\"_ _27\"> </span>financieros se dan <span class=\"_ _1\"></span>de baja contabl<span class=\"_ _1\"></span>e cuando los derechos <span class=\"_ _1\"></span>a recibir flujos de <span class=\"_ _1\"></span>efectivo relacionados con los <span class=\"_ _1\"></span>mismos han<span class=\"_ _27\"> </span>vencido <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>han <span class=\"_ _3\"> </span>transferido <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>traspasado <span class=\"_ _3\"> </span>sustancialmente <span class=\"_ _4\"></span>los <span class=\"_ _3\"> </span>riesgos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>beneficios <span class=\"_ _3\"> </span>derivados <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>su<span class=\"_ _27\"> </span>titularidad.<span class=\"_ _27\"> </span>Pasivos financieros<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>pasivos <span class=\"_ _4\"></span>financieros, <span class=\"_ _4\"></span>incluyendo <span class=\"_ _4\"></span>acreedores <span class=\"_ _4\"></span>comerciales <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>otras <span class=\"_ _4\"></span>cuentas <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pagar, <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>clasifican <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>valor<span class=\"_ _27\"> </span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>resulta<span class=\"_ _1\"></span>dos, <span class=\"_ _6\"></span>se re<span class=\"_ _0\"></span>conocen <span class=\"_ _0\"></span>inicialmente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _6\"></span>valor raz<span class=\"_ _0\"></span>onable, <span class=\"_ _6\"></span>meno<span class=\"_ _1\"></span>s, <span class=\"_ _6\"></span>en s<span class=\"_ _0\"></span>u <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>so, <span class=\"_ _6\"></span>los c<span class=\"_ _0\"></span>ostes<span class=\"_ _27\"> </span>de <span class=\"_ _4\"> </span>transacci\u00f3n <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>son <span class=\"_ _3\"> </span>directamente <span class=\"_ _3\"> </span>atribuibles <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>mismos. <span class=\"_ _3\"> </span>Con <span class=\"_ _4\"></span>posterioridad <span class=\"_ _3\"> </span>al <span class=\"_ _4\"></span>reconocimiento<span class=\"_ _27\"> </span>inicial, <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pasivos <span class=\"_ _4\"></span>clasificados <span class=\"_ _4\"></span>bajo <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sta <span class=\"_ _4\"></span>categor\u00eda <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>valoran <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>coste<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>utilizando <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>m\u00e9todo <span class=\"_ _4\"></span>de] <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"> </span>de<span class=\"_ _27\"> </span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>articipativos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>consideren <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _6\"></span>puente <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>futuras <span class=\"_ _6\"></span>ampliaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital<span class=\"_ _27\"> </span>se registran a coste.<span class=\"_ _27\"> </span>Bajas y modificaciones de pasivos financieros<span class=\"_ _27\"> </span>El Grupo da de <span class=\"_ _6\"></span>ba<span class=\"_ _1\"></span>ja un pasi<span class=\"_ _0\"></span>vo financiero o una <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>arte del mismo cu<span class=\"_ _0\"></span>ando ha cumplido co<span class=\"_ _0\"></span>n la obligaci\u00f3n contenid<span class=\"_ _0\"></span>a en el<span class=\"_ _27\"> </span>pasivo, o bie<span class=\"_ _1\"></span>n est\u00e1 legalmente di<span class=\"_ _1\"></span>spensado de la responsabilidad principal co<span class=\"_ _1\"></span>ntenida en el pasivo, <span class=\"_ _1\"></span>ya sea en <span class=\"_ _1\"></span>virtud de<span class=\"_ _27\"> </span>un proceso judicial o por el acreedor.<span class=\"_ _27\"> </span>El <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>considera <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _4\"></span>condiciones <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>sustancialmente <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>iferentes <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>valor <span class=\"_ _4\"> </span>actu<span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>efectivo<span class=\"_ _27\"> </span>descontados bajo las <span class=\"_ _0\"></span>nuevas condiciones, incluyendo <span class=\"_ _0\"></span>cualquier comisi\u00f3n pagada <span class=\"_ _0\"></span>neta de cualquier comisi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>recibida,<span class=\"_ _27\"> </span>y <span class=\"_ _1\"></span>utilizando <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>hacer <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>tipo <span class=\"_ _8\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> inter\u00e9s <span class=\"_ _8\"></span>efectivo <span class=\"_ _1\"></span>original, <span class=\"_ _1\"></span>difiere <span class=\"_ _1\"></span><span class=\"ls5\">al</span> <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span><span class=\"ls5\">10</span> por <span class=\"_ _1\"></span>ciento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor<span class=\"_ _27\"> </span>actual descontado <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los<span class=\"_ _1\"></span> fl<span class=\"_ _0\"></span>ujos <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>efectivo que <span class=\"_ _6\"></span>todav\u00eda resten <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> pasivo <span class=\"_ _6\"></span>financiero original.<span class=\"_ _27\"> </span></span></span></span></span>Si <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>intercambio <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>como una <span class=\"_ _6\"></span>cancelaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero <span class=\"_ _0\"></span>original, <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cos<span class=\"_ _1\"></span>tes <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>comisiones <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>reconocen<span class=\"_ _27\"> </span>en<span class=\"ls0\"> <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>consolidados<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>formando <span class=\"_ _7\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>misma. <span class=\"_ _7\"></span><span class=\"ls8\">En<span class=\"ls0\"> <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>contrario <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes o <span class=\"_ _6\"></span>comisiones <span class=\"_ _0\"></span>ajustan<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>contable <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>pasivo <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>amortizan <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>vida <span class=\"_ _4\"></span>restante <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>pasivo<span class=\"_ _27\"> </span>modificado.<span class=\"_ _27\"> </span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>diferencia <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>pasivo <span class=\"_ _8\"></span>financiero <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mismo <span class=\"_ _8\"></span>cancelado <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span>cedido <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>tercero <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>la <span class=\"_ _3\"> </span>contraprestaci\u00f3n <span class=\"_ _3\"> </span>pagada, <span class=\"_ _3\"> </span>incluida <span class=\"_ _3\"> </span>cualquier <span class=\"_ _3\"> </span>activo <span class=\"_ _3\"> </span>cedido <span class=\"_ _3\"> </span>diferente <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>pasivo<span class=\"_ _27\"> </span>asumido en resultados.<span class=\"_ _27\"> </span>En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>novaciones <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>bonos <span class=\"_ _4\"></span>convertibles <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>componente <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>califiquen <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>modificaci\u00f3n<span class=\"_ _27\"> </span>sustancial, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>calcular <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>deuda <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omponente <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>nuevo <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>nstrumento<span class=\"_ _27\"> </span>con los <span class=\"_ _0\"></span>valores en <span class=\"_ _6\"></span>li<span class=\"_ _1\"></span>bros de<span class=\"_ _0\"></span>l instrumento <span class=\"_ _0\"></span>antiguo en <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a f<span class=\"_ _0\"></span>echa de <span class=\"_ _0\"></span>modificaci\u00f3n se registran <span class=\"_ _0\"></span>como resultado fi<span class=\"_ _0\"></span>nanciero en<span class=\"_ _27\"> </span>el caso de la deuda y variaci\u00f3n patrimonial en el caso del componente del patrim<span class=\"_ _0\"></span>onio. Emisi\u00f3n y adquisici\u00f3n de instrumentos de patrimonio e instrumentos financieros<span class=\"_ _27\"> </span>En la <span class=\"_ _6\"></span>emis<span class=\"_ _1\"></span>i\u00f3n de <span class=\"_ _6\"></span>obligaciones convertibles, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ciedad r<span class=\"_ _0\"></span>econoce la <span class=\"_ _0\"></span>opci\u00f3n de <span class=\"_ _6\"></span>conversi\u00f3n como otr<span class=\"_ _0\"></span>os instrumento<span class=\"_ _0\"></span>s de<span class=\"_ _27\"> </span>patrimonio, en la medida en que no se califique como un instrumento financiero deri<span class=\"_ _0\"></span>vado. En la fecha en que se produce la conversi\u00f3n, la Sociedad da de baja el componente de pasivo con abono a la partida<span class=\"_ _27\"> </span>de capital y, <span class=\"_ _1\"></span>en su caso, a <span class=\"_ _1\"></span>la prima de e<span class=\"_ _1\"></span>misi\u00f3n. Adem\u00e1s, el componente original de <span class=\"_ _1\"></span>patrimonio neto se reclasifica a <span class=\"_ _1\"></span>la<span class=\"_ _27\"> </span>r\u00fabrica de prima de emisi\u00f3n. Si <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>acuerda <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ree<span class=\"_ _0\"></span>mbolso <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>las <span class=\"_ _13\"> </span>obligaciones,  la <span class=\"_ _13\"> </span>S<span class=\"_ _0\"></span>ociedad <span class=\"_ _11\"> </span>da <span class=\"_ _13\"> </span>de  baja <span class=\"_ _11\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>pasivo <span class=\"_ _11\"> </span>y<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>por <span class=\"_ _13\"> </span>diferencia  con <span class=\"_ _11\"> </span>la<span class=\"_ _27\"> </span>contraprestaci\u00f3n <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ntregada, <span class=\"_ _6\"></span>contabiliza <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>resultado <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>el margen <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _6\"></span>de re<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ultados<span class=\"_ _27\"> </span>consolidada. Del mismo modo, el componente original de patrimonio neto se reclasifica a una cuenta de reservas<span class=\"_ _1\"></span>.<span class=\"_ _27\"> </span>4.5. Existencias<span class=\"_ _27\"> </span>Las materias primas y auxiliares se valoran a coste est\u00e1ndar<span class=\"_ _0\"></span> corregido por las desviaciones entre \u00e9ste y el coste real,<span class=\"_ _27\"> </span>siguiendo el m\u00e9todo FIFO, o el valor de mercado si fuera inferior al coste de adquisici\u00f3n.<span class=\"_ _27\"> </span>Los <span class=\"_ _1\"></span>productos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>curso, <span class=\"_ _1\"></span>semiterminados <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>terminados <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>encue<span class=\"_ _1\"></span>ntran v<span class=\"_ _1\"></span>alorados <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>roducci\u00f3n, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>incluyen<span class=\"_ _27\"> </span>las<span class=\"ls0\"> <span class=\"_ _6\"></span>materias primas <span class=\"_ _0\"></span>incorporadas, <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>mano <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>obra directa, <span class=\"_ _6\"></span>as\u00ed como <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> costes <span class=\"_ _6\"></span>directos e <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ndirectos de fabricaci\u00f3n.<span class=\"_ _27\"> </span></span></span></span>Cuando <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>realizable <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>existencias <span class=\"_ _6\"></span>resulta <span class=\"_ _0\"></span>inferior a<span class=\"_ _6\"></span> su <span class=\"_ _6\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>su coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>roducci\u00f3n,<span class=\"_ _27\"> </span>se <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span>fect\u00faan <span class=\"_ _5\"> </span>las <span class=\"_ _b\"> </span>oportunas <span class=\"_ _5\"> </span>correcciones <span class=\"_ _5\"> </span>valorativas <span class=\"_ _b\"> </span>reconoci\u00e9ndolas <span class=\"_ _5\"> </span>como <span class=\"_ _b\"> </span>un <span class=\"_ _5\"> </span>gasto <span class=\"_ _b\"> </span>en  la <span class=\"_ _5\"> </span>cuenta  <span class=\"ls5\">de <span class=\"_ _9\"> </span></span>resultados<span class=\"_ _27\"> </span>4.6 Efectivo y otros activos l\u00edquidos equivalentes<span class=\"_ _27\"> </span>El efectivo <span class=\"_ _6\"></span>comprende tanto <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>caja como <span class=\"_ _6\"></span>los dep\u00f3sitos <span class=\"_ _6\"></span>bancarios a <span class=\"_ _6\"></span>la vista <span class=\"_ _6\"></span>y, adquisiciones <span class=\"_ _0\"></span>temporales <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>ctivos qu<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span>cumplen con todos los siguientes requisitos:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Son convertibles en efectivo.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>En el momento de su adquisici\u00f3n su vencimiento no era superior a tres <span class=\"_ _6\"></span>meses.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>No est\u00e1n sujetos a un riesgo significativo de cambio de valor.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Forman parte de la pol\u00edtica de gesti\u00f3n normal de tesorer\u00eda de<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span> Grupo.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los <span class=\"_ _1\"></span>equivalentes <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>son <span class=\"_ _8\"></span>inversiones <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>corto <span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>azo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gran <span class=\"_ _8\"></span>liquidez, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>f\u00e1<span class=\"_ _1\"></span>cilmente <span class=\"_ _1\"></span>convertibles<span class=\"_ _27\"> </span></span>en<span class=\"ls0\"> i<span class=\"_ _0\"></span>mportes determinados <span class=\"ls6\">de</span> <span class=\"_ _6\"></span>efectivo, estando <span class=\"_ _0\"></span>sujetos a <span class=\"_ _0\"></span><span class=\"ls6\">un<span class=\"ls0\"> riesgo <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>oco <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ignificativo <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>cambios <span class=\"ls5\">en</span> <span class=\"_ _6\"></span><span class=\"lse\">su<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor.<span class=\"_ _27\"> </span></span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-601": {
   "value": "Valoraci\u00f3n<span class=\"_ _27\"> </span> En el momento de recono<span class=\"_ _0\"></span>cimiento inicial, el Grupo valora<span class=\"_ _0\"></span> un activo financiero a su <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor razonable m\u00e1s, en el <span class=\"_ _0\"></span>caso de<span class=\"_ _27\"> </span> un <span class=\"_ _1\"></span>activo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>no <span class=\"_ _1\"></span>sea <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>cambios <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>resultados, <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>costes <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>sea<span class=\"_ _1\"></span>n<span class=\"_ _27\"> </span> directamente atribuibles a la adquisici\u00f3n.  Los costes de transacci\u00f3n de activos financieros a valor razonable con cambios en re<span class=\"_ _0\"></span>sultados se llevan a resultados.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> Para <span class=\"_ _0\"></span>determinar <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> a<span class=\"_ _0\"></span>ctivos <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>pasiv<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>financie<span class=\"_ _1\"></span>ros, <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>utiliza<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"lsb\">la</span> <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">lo<span class=\"ls0\"> <span class=\"_ _6\"></span>posible d<span class=\"_ _1\"></span>atos <span class=\"ls5\">de<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls7\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span>mercado. <span class=\"_ _4\"></span><span class=\"ls8\">En</span> <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span><span class=\"ls7\">los</span> <span class=\"_ _4\"></span>factores <span class=\"_ _4\"></span>ut<span class=\"_ _0\"></span>ilizados <span class=\"_ _4\"></span>para <span class=\"_ _8\"></span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>valo<span class=\"_ _1\"></span>raci\u00f3n, <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>valores <span class=\"_ _4\"></span>razonables <span class=\"_ _8\"></span><span class=\"lsc\">se</span> <span class=\"_ _8\"></span>jerarquizan <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>base <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>los<span class=\"_ _27\"> </span> siguientes niveles:<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Nivel 1: precios de co<span class=\"_ _1\"></span>tizaci\u00f3n (no ajustados) dentro de mercados vigentes para activos o pasivos id\u00e9nticos a<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>los que se est\u00e1n considerando.<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Nivel <span class=\"_ _4\"></span>2: <span class=\"_ _8\"></span>factores <span class=\"_ _4\"></span>distintos <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>precios <span class=\"_ _4\"></span>considerados <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>Nivel <span class=\"_ _4\"></span>l <span class=\"_ _8\"></span>que <span class=\"_ _4\"></span>procedan <span class=\"_ _8\"></span>directamente <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _4\"></span>o<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>pasivo en cuesti\u00f3n, tales como aquellos que puedan derivar directamente del precio.<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Nivel 3: factores no basados en datos procedentes directamente del mercado.<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>factores <span class=\"_ _4\"></span>utilizados <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>determinaci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>razonable <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>ac<span class=\"_ _1\"></span>tivo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>pasivo <span class=\"_ _4\"></span>queden<span class=\"_ _27\"> </span>incluidos  en  distintos  niveles  de  jerarquizaci\u00f3n,  el  valor  razonable  se  determinara  en  su <span class=\"_ _13\"> </span>t<span class=\"_ _0\"></span>otalidad  en  base  al<span class=\"_ _27\"> </span> componente significativo situado en el menor nivel de <span class=\"_ _7\"></span>jerarqu\u00eda.<span class=\"_ _27\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "Activos y pasivos financieros a valor razonable con cambios <span class=\"_ _0\"></span>en resultados<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>aquellos <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>clasifican <span class=\"_ _8\"></span>como<span class=\"_ _27\"> </span> mantenidos para negociar o han sido designados desde el momento de su reconocim<span class=\"_ _0\"></span>iento inicial.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> Un activo o pasivo financiero se clasifica como mantenido para negociar si:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Se adquiere o incurre principalmente con el objeto de venderlo o volver a c<span class=\"_ _0\"></span>omprarlo en un futuro inmediato.<span class=\"_ _27\"> </span></span>En <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>reconocimiento <span class=\"_ _8\"></span>inicial <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>cartera <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>identificados <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>gestionan<span class=\"_ _27\"> </span> conjuntamente y para la cual existe evidencia de un patr\u00f3n reciente de obtenci\u00f3n de beneficios a corto plazo,<span class=\"_ _1\"></span> o<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Es <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>derivado, <span class=\"_ _1\"></span>excepto un<span class=\"_ _1\"></span> deriv<span class=\"_ _1\"></span>ado q<span class=\"_ _1\"></span>ue haya <span class=\"_ _1\"></span>sido <span class=\"_ _1\"></span>designado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>instrumento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cobertura <span class=\"_ _1\"></span>y<span class=\"_ _8\"></span> c<span class=\"_ _1\"></span>umpla las<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>condiciones para ser eficaz y un derivado que sea un contra<span class=\"_ _0\"></span>to de garant\u00eda financiera.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> Los <span class=\"_ _4\"></span>activos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pasivos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>valor <span class=\"_ _4\"></span>razonable <span class=\"_ _4\"></span>con <span class=\"_ _4\"> </span>camb<span class=\"_ _1\"></span>ios <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>resultados <span class=\"_ _4\"></span>se <span class=\"_ _3\"> </span>reconocen <span class=\"_ _4\"></span>inicialmente <span class=\"_ _4\"></span>al <span class=\"_ _3\"> </span>valor<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> razonable. <span class=\"_ _7\"></span>Los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>transacci\u00f3n <span class=\"_ _7\"></span>directamente <span class=\"_ _7\"></span>atribuibles <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>compra <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>emisi\u00f3n <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>reconocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>gasto a <span class=\"_ _6\"></span>medida<span class=\"_ _27\"> </span></span></span></span></span></span></span><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls7\"><span class=\"ls0\"><span class=\"lse\"><span class=\"ls0\"> </span></span></span></span></span></span>que se <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>curren.<span class=\"_ _27\"> </span> Con  posterioridad <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>su <span class=\"_ _11\"> </span>reconocimiento  i<span class=\"_ _1\"></span>nicial,  se <span class=\"_ _11\"> </span>reconocen  a <span class=\"_ _11\"> </span>valor <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>zonable  registrando  las  variaci<span class=\"_ _1\"></span>ones  en<span class=\"_ _27\"> </span> resultados. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>raz<span class=\"_ _0\"></span>onable <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>reduce <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"></span>incurrir <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>eventual<span class=\"_ _27\"> </span> venta o disposici\u00f3n por otra v\u00eda.<span class=\"_ _27\"> </span>El Grupo no reclasifica <span class=\"_ _0\"></span>ning\u00fan activo o pasi<span class=\"_ _0\"></span>vo financiero de o <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> esta categor\u00eda mientras <span class=\"_ _0\"></span>este reconocido en e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>alance<span class=\"_ _27\"> </span>consolidado.<span class=\"_ _27\"> </span>Activos financieros a coste amortizado<span class=\"_ _27\"> </span>Son <span class=\"_ _8\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obros <span class=\"_ _1\"></span>fijos <span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>determinables <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cotizan <span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"ls6\">un</span> <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>activo distintos<span class=\"_ _27\"> </span>de<span class=\"ls0\"> <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>quellos <span class=\"_ _6\"></span>clasificados <span class=\"_ _7\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>otras <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ategor\u00edas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>financieros. <span class=\"_ _6\"></span>Estos <span class=\"_ _6\"></span>activos <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>inicialmente <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor<span class=\"_ _27\"> </span></span></span></span></span></span>razonable, incluyendo <span class=\"_ _6\"></span>los costes de <span class=\"_ _6\"></span>transacci\u00f3n incurridos, y <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>valoran<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>osteriormente <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> coste <span class=\"_ _0\"></span>amortizado, <span class=\"_ _6\"></span>utilizando<span class=\"_ _27\"> </span></span></span></span></span>el<span class=\"ls0\"> m\u00e9todo <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> tipo </span>de<span class=\"_ _0\"></span><span class=\"ls0\"> inter\u00e9s ef<span class=\"_ _0\"></span>ectivo.<span class=\"_ _27\"> </span></span></span></span>Instrumentos de deuda<span class=\"_ _27\"> </span>La <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>posterior <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>instrumentos <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>deuda <span class=\"_ _8\"></span>depende <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>modelo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>negocio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _8\"></span>para <span class=\"_ _4\"></span>gestionar <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span>activo <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _4\"></span>caracter\u00edsticas <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>activo. <span class=\"_ _4\"></span>Los <span class=\"_ _8\"></span>i<span class=\"_ _1\"></span>nstrumentos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>deuda <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>Grupo<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>consisten,<span class=\"_ _27\"> </span>principalmente, <span class=\"ls5\">en</span> <span class=\"_ _6\"></span>deudores comerciales y <span class=\"_ _6\"></span>otras cuentas <span class=\"ls5\">por<span class=\"_ _0\"></span><span class=\"ls0\"> cobrar, <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> Grupo <span class=\"_ _0\"></span>clasifica como activos financieros a<span class=\"_ _27\"> </span></span></span></span></span>coste amortizado.<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>activos <span class=\"_ _3\"> </span>financieros <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>son <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mantiene <span class=\"_ _4\"></span>para <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>cobro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>efectivo<span class=\"_ _27\"> </span>contractuales <span class=\"_ _4\"></span>cuando <span class=\"_ _8\"></span>esos <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>presentan <span class=\"_ _4\"></span>solo <span class=\"_ _8\"></span>pagos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>principal <span class=\"_ _8\"></span>e <span class=\"_ _4\"></span>intereses, <span class=\"_ _4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>valoran <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>coste<span class=\"_ _27\"> </span>amortizado. Los <span class=\"_ _6\"></span>ingresos por <span class=\"_ _0\"></span>intereses de <span class=\"_ _6\"></span>estos activos <span class=\"_ _6\"></span>financieros se <span class=\"_ _0\"></span>incluyen en <span class=\"_ _6\"></span>los ingre<span class=\"_ _0\"></span>sos financieros <span class=\"_ _6\"></span>de acuerdo<span class=\"_ _27\"> </span>con el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _27\"> </span>4.6 Efectivo y otros activos l\u00edquidos equivalentes<span class=\"_ _27\"> </span> El efectivo <span class=\"_ _6\"></span>comprende tanto <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>caja como <span class=\"_ _6\"></span>los dep\u00f3sitos <span class=\"_ _6\"></span>bancarios a <span class=\"_ _6\"></span>la vista <span class=\"_ _6\"></span>y, adquisiciones <span class=\"_ _0\"></span>temporales <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>ctivos qu<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span> cumplen con todos los siguientes requisitos:<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Son convertibles en efectivo.<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>En el momento de su adquisici\u00f3n su vencimiento no era superior a tres <span class=\"_ _6\"></span>meses.<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>No est\u00e1n sujetos a un riesgo significativo de cambio de valor.<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Forman parte de la pol\u00edtica de gesti\u00f3n normal de tesorer\u00eda de<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span> Grupo.<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los <span class=\"_ _1\"></span>equivalentes <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>son <span class=\"_ _8\"></span>inversiones <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>corto <span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>azo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gran <span class=\"_ _8\"></span>liquidez, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>f\u00e1<span class=\"_ _1\"></span>cilmente <span class=\"_ _1\"></span>convertibles<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>en<span class=\"ls0\"> i<span class=\"_ _0\"></span>mportes determinados <span class=\"ls6\">de</span> <span class=\"_ _6\"></span>efectivo, estando <span class=\"_ _0\"></span>sujetos a <span class=\"_ _0\"></span><span class=\"ls6\">un<span class=\"ls0\"> riesgo <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>oco <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ignificativo <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>cambios <span class=\"ls5\">en</span> <span class=\"_ _6\"></span><span class=\"lse\">su<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor.<span class=\"_ _27\"> </span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"lse\"><span class=\"ls0\"> </span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "Activos y pasivos financieros a valor razonable con cambios <span class=\"_ _0\"></span>en resultados<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>aquellos <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>clasifican <span class=\"_ _8\"></span>como<span class=\"_ _27\"> </span>mantenidos para negociar o han sido designados desde el momento de su reconocim<span class=\"_ _0\"></span>iento inicial.<span class=\"_ _27\"> </span>Un activo o pasivo financiero se clasifica como mantenido para negociar si:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Se adquiere o incurre principalmente con el objeto de venderlo o volver a c<span class=\"_ _0\"></span>omprarlo en un futuro inmediato.<span class=\"_ _27\"> </span></span>En <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>reconocimiento <span class=\"_ _8\"></span>inicial <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>cartera <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>identificados <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>gestionan<span class=\"_ _27\"> </span>conjuntamente y para la cual existe evidencia de un patr\u00f3n reciente de obtenci\u00f3n de beneficios a corto plazo,<span class=\"_ _1\"></span> o<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Es <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>derivado, <span class=\"_ _1\"></span>excepto un<span class=\"_ _1\"></span> deriv<span class=\"_ _1\"></span>ado q<span class=\"_ _1\"></span>ue haya <span class=\"_ _1\"></span>sido <span class=\"_ _1\"></span>designado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>instrumento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cobertura <span class=\"_ _1\"></span>y<span class=\"_ _8\"></span> c<span class=\"_ _1\"></span>umpla las<span class=\"_ _27\"> </span></span>condiciones para ser eficaz y un derivado que sea un contra<span class=\"_ _0\"></span>to de garant\u00eda financiera.<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>activos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pasivos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>valor <span class=\"_ _4\"></span>razonable <span class=\"_ _4\"></span>con <span class=\"_ _4\"> </span>camb<span class=\"_ _1\"></span>ios <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>resultados <span class=\"_ _4\"></span>se <span class=\"_ _3\"> </span>reconocen <span class=\"_ _4\"></span>inicialmente <span class=\"_ _4\"></span>al <span class=\"_ _3\"> </span>valor<span class=\"_ _27\"> </span>razonable. <span class=\"_ _7\"></span>Los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>transacci\u00f3n <span class=\"_ _7\"></span>directamente <span class=\"_ _7\"></span>atribuibles <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>compra <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>emisi\u00f3n <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>reconocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>gasto a <span class=\"_ _6\"></span>medida<span class=\"_ _27\"> </span></span></span></span></span></span></span>que se <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>curren.<span class=\"_ _27\"> </span>Con  posterioridad <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>su <span class=\"_ _11\"> </span>reconocimiento  i<span class=\"_ _1\"></span>nicial,  se <span class=\"_ _11\"> </span>reconocen  a <span class=\"_ _11\"> </span>valor <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>zonable  registrando  las  variaci<span class=\"_ _1\"></span>ones  en<span class=\"_ _27\"> </span>resultados. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>raz<span class=\"_ _0\"></span>onable <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>reduce <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"></span>incurrir <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>eventual<span class=\"_ _27\"> </span>venta o disposici\u00f3n por otra v\u00eda.<span class=\"_ _27\"> </span>El Grupo no reclasifica <span class=\"_ _0\"></span>ning\u00fan activo o pasi<span class=\"_ _0\"></span>vo financiero de o <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> esta categor\u00eda mientras <span class=\"_ _0\"></span>este reconocido en e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>alance<span class=\"_ _27\"> </span>consolidado.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "Activos y pasivos financieros a valor razonable con cambios <span class=\"_ _0\"></span>en resultados<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>aquellos <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>clasifican <span class=\"_ _8\"></span>como<span class=\"_ _27\"> </span>mantenidos para negociar o han sido designados desde el momento de su reconocim<span class=\"_ _0\"></span>iento inicial.<span class=\"_ _27\"> </span>Un activo o pasivo financiero se clasifica como mantenido para negociar si:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Se adquiere o incurre principalmente con el objeto de venderlo o volver a c<span class=\"_ _0\"></span>omprarlo en un futuro inmediato.<span class=\"_ _27\"> </span></span>En <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>reconocimiento <span class=\"_ _8\"></span>inicial <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>cartera <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>instrumentos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>identificados <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>gestionan<span class=\"_ _27\"> </span>conjuntamente y para la cual existe evidencia de un patr\u00f3n reciente de obtenci\u00f3n de beneficios a corto plazo,<span class=\"_ _1\"></span> o<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Es <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>derivado, <span class=\"_ _1\"></span>excepto un<span class=\"_ _1\"></span> deriv<span class=\"_ _1\"></span>ado q<span class=\"_ _1\"></span>ue haya <span class=\"_ _1\"></span>sido <span class=\"_ _1\"></span>designado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>instrumento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cobertura <span class=\"_ _1\"></span>y<span class=\"_ _8\"></span> c<span class=\"_ _1\"></span>umpla las<span class=\"_ _27\"> </span></span>condiciones para ser eficaz y un derivado que sea un contra<span class=\"_ _0\"></span>to de garant\u00eda financiera.<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>activos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pasivos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>valor <span class=\"_ _4\"></span>razonable <span class=\"_ _4\"></span>con <span class=\"_ _4\"> </span>camb<span class=\"_ _1\"></span>ios <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>resultados <span class=\"_ _4\"></span>se <span class=\"_ _3\"> </span>reconocen <span class=\"_ _4\"></span>inicialmente <span class=\"_ _4\"></span>al <span class=\"_ _3\"> </span>valor<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> razonable. <span class=\"_ _7\"></span>Los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>transacci\u00f3n <span class=\"_ _7\"></span>directamente <span class=\"_ _7\"></span>atribuibles <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>compra <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>emisi\u00f3n <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>reconocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>gasto a <span class=\"_ _6\"></span>medida<span class=\"_ _27\"> </span></span></span></span></span></span></span><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls7\"><span class=\"ls0\"><span class=\"lse\"><span class=\"ls0\"> </span></span></span></span></span></span>que se <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>curren.<span class=\"_ _27\"> </span>Con  posterioridad <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>su <span class=\"_ _11\"> </span>reconocimiento  i<span class=\"_ _1\"></span>nicial,  se <span class=\"_ _11\"> </span>reconocen  a <span class=\"_ _11\"> </span>valor <span class=\"_ _13\"> </span>r<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>zonable  registrando  las  variaci<span class=\"_ _1\"></span>ones  en<span class=\"_ _27\"> </span> resultados. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>raz<span class=\"_ _0\"></span>onable <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>reduce <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>pueda <span class=\"_ _8\"></span>incurrir <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _4\"></span>eventual<span class=\"_ _27\"> </span> venta o disposici\u00f3n por otra v\u00eda.<span class=\"_ _27\"> </span> El Grupo no reclasifica <span class=\"_ _0\"></span>ning\u00fan activo o pasi<span class=\"_ _0\"></span>vo financiero de o <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> esta categor\u00eda mientras <span class=\"_ _0\"></span>este reconocido en e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>alance<span class=\"_ _27\"> </span> consolidado.<span class=\"_ _27\"> </span>Emisi\u00f3n y adquisici\u00f3n de instrumentos de patrimonio e instrumentos financieros<span class=\"_ _27\"> </span> En la <span class=\"_ _6\"></span>emis<span class=\"_ _1\"></span>i\u00f3n de <span class=\"_ _6\"></span>obligaciones convertibles, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ciedad r<span class=\"_ _0\"></span>econoce la <span class=\"_ _0\"></span>opci\u00f3n de <span class=\"_ _6\"></span>conversi\u00f3n como otr<span class=\"_ _0\"></span>os instrumento<span class=\"_ _0\"></span>s de<span class=\"_ _27\"> </span>patrimonio, en la medida en que no se califique como un instrumento financiero deri<span class=\"_ _0\"></span>vado. <span class=\"_ _1\"></span> En la fecha en que se produce la conversi\u00f3n, la Sociedad da de baja el componente de pasivo con abono a la partida<span class=\"_ _27\"> </span> de capital y, <span class=\"_ _1\"></span>en su caso, a <span class=\"_ _1\"></span>la prima de e<span class=\"_ _1\"></span>misi\u00f3n. Adem\u00e1s, el componente original de <span class=\"_ _1\"></span>patrimonio neto se reclasifica a <span class=\"_ _1\"></span>la<span class=\"_ _27\"> </span> r\u00fabrica de prima de emisi\u00f3n.  Si <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>acuerda <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ree<span class=\"_ _0\"></span>mbolso <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>las <span class=\"_ _13\"> </span>obligaciones,  la <span class=\"_ _13\"> </span>S<span class=\"_ _0\"></span>ociedad <span class=\"_ _11\"> </span>da <span class=\"_ _13\"> </span>de  baja <span class=\"_ _11\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>pasivo <span class=\"_ _11\"> </span>y<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>por <span class=\"_ _13\"> </span>diferencia  con <span class=\"_ _11\"> </span>la<span class=\"_ _27\"> </span> contraprestaci\u00f3n <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ntregada, <span class=\"_ _6\"></span>contabiliza <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>resultado <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>el margen <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _6\"></span>de re<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ultados<span class=\"_ _27\"> </span> consolidada. Del mismo modo, el componente original de patrimonio neto se reclasifica a una cuenta de reservas<span class=\"_ _1\"></span>.<span class=\"_ _27\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-618": {
   "value": "Activos financieros a coste amortizado<span class=\"_ _27\"> </span>Son <span class=\"_ _8\"></span>activos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obros <span class=\"_ _1\"></span>fijos <span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>determinables <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cotizan <span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"ls6\">un</span> <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>activo distintos<span class=\"_ _27\"> </span>de<span class=\"ls0\"> <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>quellos <span class=\"_ _6\"></span>clasificados <span class=\"_ _7\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>otras <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ategor\u00edas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>activos <span class=\"_ _6\"></span>financieros. <span class=\"_ _6\"></span>Estos <span class=\"_ _6\"></span>activos <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _6\"></span>inicialmente <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor<span class=\"_ _27\"> </span></span></span></span></span></span>razonable, incluyendo <span class=\"_ _6\"></span>los costes de <span class=\"_ _6\"></span>transacci\u00f3n incurridos, y <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>valoran<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>osteriormente <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> coste <span class=\"_ _0\"></span>amortizado, <span class=\"_ _6\"></span>utilizando<span class=\"_ _27\"> </span></span></span></span></span>el<span class=\"ls0\"> m\u00e9todo <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> tipo </span>de<span class=\"_ _0\"></span><span class=\"ls0\"> inter\u00e9s ef<span class=\"_ _0\"></span>ectivo.<span class=\"_ _27\"> </span></span></span></span>Instrumentos de deuda<span class=\"_ _27\"> </span>La <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>posterior <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>instrumentos <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>deuda <span class=\"_ _8\"></span>depende <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>modelo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>negocio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _8\"></span>para <span class=\"_ _4\"></span>gestionar <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span>activo <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _4\"></span>caracter\u00edsticas <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>activo. <span class=\"_ _4\"></span>Los <span class=\"_ _8\"></span>i<span class=\"_ _1\"></span>nstrumentos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>deuda <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>Grupo<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>consisten,<span class=\"_ _27\"> </span>principalmente, <span class=\"ls5\">en</span> <span class=\"_ _6\"></span>deudores comerciales y <span class=\"_ _6\"></span>otras cuentas <span class=\"ls5\">por<span class=\"_ _0\"></span><span class=\"ls0\"> cobrar, <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> Grupo <span class=\"_ _0\"></span>clasifica como activos financieros a<span class=\"_ _27\"> </span></span></span></span></span>coste amortizado.<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>activos <span class=\"_ _3\"> </span>financieros <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>son <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mantiene <span class=\"_ _4\"></span>para <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>cobro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>efectivo<span class=\"_ _27\"> </span>contractuales <span class=\"_ _4\"></span>cuando <span class=\"_ _8\"></span>esos <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>presentan <span class=\"_ _4\"></span>solo <span class=\"_ _8\"></span>pagos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>principal <span class=\"_ _8\"></span>e <span class=\"_ _4\"></span>intereses, <span class=\"_ _4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>valoran <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>coste<span class=\"_ _27\"> </span>amortizado. Los <span class=\"_ _6\"></span>ingresos por <span class=\"_ _0\"></span>intereses de <span class=\"_ _6\"></span>estos activos <span class=\"_ _6\"></span>financieros se <span class=\"_ _0\"></span>incluyen en <span class=\"_ _6\"></span>los ingre<span class=\"_ _0\"></span>sos financieros <span class=\"_ _6\"></span>de acuerdo<span class=\"_ _27\"> </span>con el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "Deterioro de valor<span class=\"_ _27\"> </span>Desde 1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>enero de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>018 <span class=\"_ _0\"></span>el G<span class=\"_ _0\"></span>rupo eval\u00faa, <span class=\"_ _0\"></span>sobre una <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>spectiva, las <span class=\"_ _6\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>esperadas <span class=\"_ _0\"></span>asociadas<span class=\"_ _27\"> </span>con sus i<span class=\"_ _0\"></span>nstrumentos de d<span class=\"_ _0\"></span>euda contabilizados a <span class=\"_ _6\"></span>coste amortizado. E<span class=\"_ _0\"></span>l Grupo ut<span class=\"_ _0\"></span>iliza las solu<span class=\"_ _0\"></span>ciones pr\u00e1cticas per<span class=\"_ _0\"></span>mitidas<span class=\"_ _27\"> </span>por NIIF 9 <span class=\"_ _6\"></span>para valorar las p\u00e9r<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>idas crediticias <span class=\"_ _0\"></span>esperadas rel<span class=\"_ _0\"></span>acionadas con cuentas <span class=\"_ _6\"></span>comerciales mediante un <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>nfoque<span class=\"_ _27\"> </span>simplificado, <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>orma <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>elimina <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>evaluar <span class=\"_ _4\"></span>cuando <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>producido <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>umento <span class=\"_ _4\"></span>significativo <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>r\u00e9dito. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>enfoque <span class=\"_ _6\"></span>simplificado <span class=\"_ _6\"></span>exige <span class=\"_ _0\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>se <span class=\"_ _0\"></span>registren <span class=\"_ _6\"></span>desde <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>inicial<span class=\"_ _27\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar, <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span>termina <span class=\"_ _1\"></span><span class=\"ls7\">las</span> <span class=\"_ _8\"></span>p\u00e9rdidas c<span class=\"_ _1\"></span>rediticias <span class=\"_ _1\"></span>esperadas <span class=\"_ _8\"></span>como <span class=\"_ _1\"></span><span class=\"ls5\">una</span> <span class=\"_ _1\"></span>estimaci\u00f3n,<span class=\"_ _27\"> </span>ponderada <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"ls6\">de</span> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> pr<span class=\"_ _0\"></span>obabilidad, de dichas p\u00e9rdidas durante la vida esperada del instrumento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero.<span class=\"_ _27\"> </span></span></span></span></span>La soluci\u00f3n pr\u00e1ctica utilizada e<span class=\"_ _0\"></span>s el uso de una matriz de provi<span class=\"_ _0\"></span>siones basada en la segmentaci\u00f3n en gru<span class=\"_ _0\"></span>pos de activos<span class=\"_ _27\"> </span>homog\u00e9neos, ap<span class=\"_ _0\"></span>licando la <span class=\"_ _6\"></span>informaci\u00f3n hi<span class=\"_ _0\"></span>st\u00f3rica de <span class=\"_ _6\"></span>porcentajes de <span class=\"_ _6\"></span>impago para <span class=\"_ _6\"></span>dichos grup<span class=\"_ _0\"></span>os y <span class=\"_ _6\"></span>aplicando informaci\u00f3n<span class=\"_ _27\"> </span>razonable  sobre <span class=\"_ _5\"> </span>las  condiciones  econ\u00f3micas <span class=\"_ _5\"> </span>futuras.<span class=\"_ _1\"></span>  Los<span class=\"_ _0\"></span>  porcentajes <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e  i<span class=\"_ _0\"></span>mpago  se <span class=\"_ _5\"> </span>calculan  de <span class=\"_ _b\"> </span>acuerdo  a <span class=\"_ _5\"> </span>la<span class=\"_ _27\"> </span>experiencia <span class=\"_ _1\"></span>actual de <span class=\"_ _1\"></span>impago durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u00faltimo a\u00f1<span class=\"_ _1\"></span>o, al <span class=\"_ _1\"></span>ser un <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>muy <span class=\"_ _1\"></span>din\u00e1mico y <span class=\"_ _1\"></span>se a<span class=\"_ _1\"></span>justan por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferencias<span class=\"_ _27\"> </span>entre <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>condiciones <span class=\"_ _17\"> </span>econ\u00f3micas <span class=\"_ _17\"> </span>actuales <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>hist\u00f3ricas <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>c<span class=\"_ _1\"></span>onsiderando <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _17\"> </span>proyectada, <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>est\u00e1<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-619": {
   "value": "Deterioro de valor<span class=\"_ _27\"> </span>Desde 1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>enero de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>018 <span class=\"_ _0\"></span>el G<span class=\"_ _0\"></span>rupo eval\u00faa, <span class=\"_ _0\"></span>sobre una <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>spectiva, las <span class=\"_ _6\"></span>p\u00e9rdidas crediticias <span class=\"_ _0\"></span>esperadas <span class=\"_ _0\"></span>asociadas<span class=\"_ _27\"> </span>con sus i<span class=\"_ _0\"></span>nstrumentos de d<span class=\"_ _0\"></span>euda contabilizados a <span class=\"_ _6\"></span>coste amortizado. E<span class=\"_ _0\"></span>l Grupo ut<span class=\"_ _0\"></span>iliza las solu<span class=\"_ _0\"></span>ciones pr\u00e1cticas per<span class=\"_ _0\"></span>mitidas<span class=\"_ _27\"> </span>por NIIF 9 <span class=\"_ _6\"></span>para valorar las p\u00e9r<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>idas crediticias <span class=\"_ _0\"></span>esperadas rel<span class=\"_ _0\"></span>acionadas con cuentas <span class=\"_ _6\"></span>comerciales mediante un <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>nfoque<span class=\"_ _27\"> </span>simplificado, <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>orma <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>elimina <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>ecesidad <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>evaluar <span class=\"_ _4\"></span>cuando <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>producido <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>umento <span class=\"_ _4\"></span>significativo <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>r\u00e9dito. <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>enfoque <span class=\"_ _6\"></span>simplificado <span class=\"_ _6\"></span>exige <span class=\"_ _0\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>se <span class=\"_ _0\"></span>registren <span class=\"_ _6\"></span>desde <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>inicial<span class=\"_ _27\"> </span>de <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar, <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>odo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span>termina <span class=\"_ _1\"></span><span class=\"ls7\">las</span> <span class=\"_ _8\"></span>p\u00e9rdidas c<span class=\"_ _1\"></span>rediticias <span class=\"_ _1\"></span>esperadas <span class=\"_ _8\"></span>como <span class=\"_ _1\"></span><span class=\"ls5\">una</span> <span class=\"_ _1\"></span>estimaci\u00f3n,<span class=\"_ _27\"> </span>ponderada <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"ls6\">de</span> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> pr<span class=\"_ _0\"></span>obabilidad, de dichas p\u00e9rdidas durante la vida esperada del instrumento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero.<span class=\"_ _27\"> </span></span></span></span></span>La soluci\u00f3n pr\u00e1ctica utilizada e<span class=\"_ _0\"></span>s el uso de una matriz de provi<span class=\"_ _0\"></span>siones basada en la segmentaci\u00f3n en gru<span class=\"_ _0\"></span>pos de activos<span class=\"_ _27\"> </span>homog\u00e9neos, ap<span class=\"_ _0\"></span>licando la <span class=\"_ _6\"></span>informaci\u00f3n hi<span class=\"_ _0\"></span>st\u00f3rica de <span class=\"_ _6\"></span>porcentajes de <span class=\"_ _6\"></span>impago para <span class=\"_ _6\"></span>dichos grup<span class=\"_ _0\"></span>os y <span class=\"_ _6\"></span>aplicando informaci\u00f3n<span class=\"_ _27\"> </span>razonable  sobre <span class=\"_ _5\"> </span>las  condiciones  econ\u00f3micas <span class=\"_ _5\"> </span>futuras.<span class=\"_ _1\"></span>  Los<span class=\"_ _0\"></span>  porcentajes <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e  i<span class=\"_ _0\"></span>mpago  se <span class=\"_ _5\"> </span>calculan  de <span class=\"_ _b\"> </span>acuerdo  a <span class=\"_ _5\"> </span>la<span class=\"_ _27\"> </span>experiencia <span class=\"_ _1\"></span>actual de <span class=\"_ _1\"></span>impago durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>\u00faltimo a\u00f1<span class=\"_ _1\"></span>o, al <span class=\"_ _1\"></span>ser un <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>muy <span class=\"_ _1\"></span>din\u00e1mico y <span class=\"_ _1\"></span>se a<span class=\"_ _1\"></span>justan por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferencias<span class=\"_ _27\"> </span>entre <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>condiciones <span class=\"_ _17\"> </span>econ\u00f3micas <span class=\"_ _17\"> </span>actuales <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>hist\u00f3ricas <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>c<span class=\"_ _1\"></span>onsiderando <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _17\"> </span>proyectada, <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>est\u00e1<span class=\"_ _27\"> </span>Bajas de activos financieros<span class=\"_ _27\"> </span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _6\"></span>aplica los <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>aja <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>activos f<span class=\"_ _0\"></span>inancieros <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>una par<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>de un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>fin<span class=\"_ _1\"></span>anciero <span class=\"_ _6\"></span>o a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _6\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>g<span class=\"_ _1\"></span>rupo<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>similares <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _4\"></span>financiero <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>grupo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>similares.<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Los <span class=\"_ _4\"></span>activos<span class=\"_ _27\"> </span>financieros se dan <span class=\"_ _1\"></span>de baja contabl<span class=\"_ _1\"></span>e cuando los derechos <span class=\"_ _1\"></span>a recibir flujos de <span class=\"_ _1\"></span>efectivo relacionados con los <span class=\"_ _1\"></span>mismos han<span class=\"_ _27\"> </span>vencido <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>han <span class=\"_ _3\"> </span>transferido <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>traspasado <span class=\"_ _3\"> </span>sustancialmente <span class=\"_ _4\"></span>los <span class=\"_ _3\"> </span>riesgos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>beneficios <span class=\"_ _3\"> </span>derivados <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>su<span class=\"_ _27\"> </span>titularidad.<span class=\"_ _27\"> </span>Pasivos financieros<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>pasivos <span class=\"_ _4\"></span>financieros, <span class=\"_ _4\"></span>incluyendo <span class=\"_ _4\"></span>acreedores <span class=\"_ _4\"></span>comerciales <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>otras <span class=\"_ _4\"></span>cuentas <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pagar, <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>clasifican <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>valor<span class=\"_ _27\"> </span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>resulta<span class=\"_ _1\"></span>dos, <span class=\"_ _6\"></span>se re<span class=\"_ _0\"></span>conocen <span class=\"_ _0\"></span>inicialmente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _6\"></span>valor raz<span class=\"_ _0\"></span>onable, <span class=\"_ _6\"></span>meno<span class=\"_ _1\"></span>s, <span class=\"_ _6\"></span>en s<span class=\"_ _0\"></span>u <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>so, <span class=\"_ _6\"></span>los c<span class=\"_ _0\"></span>ostes<span class=\"_ _27\"> </span>de <span class=\"_ _4\"> </span>transacci\u00f3n <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>son <span class=\"_ _3\"> </span>directamente <span class=\"_ _3\"> </span>atribuibles <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>mismos. <span class=\"_ _3\"> </span>Con <span class=\"_ _4\"></span>posterioridad <span class=\"_ _3\"> </span>al <span class=\"_ _4\"></span>reconocimiento<span class=\"_ _27\"> </span>inicial, <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pasivos <span class=\"_ _4\"></span>clasificados <span class=\"_ _4\"></span>bajo <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sta <span class=\"_ _4\"></span>categor\u00eda <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>valoran <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>coste<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>utilizando <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>m\u00e9todo <span class=\"_ _4\"></span>de] <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"> </span>de<span class=\"_ _27\"> </span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>articipativos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>consideren <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _6\"></span>puente <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>futuras <span class=\"_ _6\"></span>ampliaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital<span class=\"_ _27\"> </span>se registran a coste.<span class=\"_ _27\"> </span>Bajas y modificaciones de pasivos financieros<span class=\"_ _27\"> </span>El Grupo da de <span class=\"_ _6\"></span>ba<span class=\"_ _1\"></span>ja un pasi<span class=\"_ _0\"></span>vo financiero o una <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>arte del mismo cu<span class=\"_ _0\"></span>ando ha cumplido co<span class=\"_ _0\"></span>n la obligaci\u00f3n contenid<span class=\"_ _0\"></span>a en el<span class=\"_ _27\"> </span>pasivo, o bie<span class=\"_ _1\"></span>n est\u00e1 legalmente di<span class=\"_ _1\"></span>spensado de la responsabilidad principal co<span class=\"_ _1\"></span>ntenida en el pasivo, <span class=\"_ _1\"></span>ya sea en <span class=\"_ _1\"></span>virtud de<span class=\"_ _27\"> </span>un proceso judicial o por el acreedor.<span class=\"_ _27\"> </span>El <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>considera <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _4\"></span>condiciones <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>sustancialmente <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>iferentes <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>valor <span class=\"_ _4\"> </span>actu<span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>efectivo<span class=\"_ _27\"> </span>descontados bajo las <span class=\"_ _0\"></span>nuevas condiciones, incluyendo <span class=\"_ _0\"></span>cualquier comisi\u00f3n pagada <span class=\"_ _0\"></span>neta de cualquier comisi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>recibida,<span class=\"_ _27\"> </span>y <span class=\"_ _1\"></span>utilizando <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>hacer <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>tipo <span class=\"_ _8\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> inter\u00e9s <span class=\"_ _8\"></span>efectivo <span class=\"_ _1\"></span>original, <span class=\"_ _1\"></span>difiere <span class=\"_ _1\"></span><span class=\"ls5\">al</span> <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span><span class=\"ls5\">10</span> por <span class=\"_ _1\"></span>ciento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor<span class=\"_ _27\"> </span>actual descontado <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los<span class=\"_ _1\"></span> fl<span class=\"_ _0\"></span>ujos <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>efectivo que <span class=\"_ _6\"></span>todav\u00eda resten <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> pasivo <span class=\"_ _6\"></span>financiero original.<span class=\"_ _27\"> </span></span></span></span></span>Si <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>intercambio <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>como una <span class=\"_ _6\"></span>cancelaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero <span class=\"_ _0\"></span>original, <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cos<span class=\"_ _1\"></span>tes <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>comisiones <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>reconocen<span class=\"_ _27\"> </span>en<span class=\"ls0\"> <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>consolidados<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>formando <span class=\"_ _7\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>misma. <span class=\"_ _7\"></span><span class=\"ls8\">En<span class=\"ls0\"> <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>contrario <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes o <span class=\"_ _6\"></span>comisiones <span class=\"_ _0\"></span>ajustan<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>contable <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>pasivo <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>amortizan <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>vida <span class=\"_ _4\"></span>restante <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>pasivo<span class=\"_ _27\"> </span>modificado.<span class=\"_ _27\"> </span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>diferencia <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>pasivo <span class=\"_ _8\"></span>financiero <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mismo <span class=\"_ _8\"></span>cancelado <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span>cedido <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>tercero <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>la <span class=\"_ _3\"> </span>contraprestaci\u00f3n <span class=\"_ _3\"> </span>pagada, <span class=\"_ _3\"> </span>incluida <span class=\"_ _3\"> </span>cualquier <span class=\"_ _3\"> </span>activo <span class=\"_ _3\"> </span>cedido <span class=\"_ _3\"> </span>diferente <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>pasivo<span class=\"_ _27\"> </span>asumido en resultados.<span class=\"_ _27\"> </span>En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>novaciones <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>bonos <span class=\"_ _4\"></span>convertibles <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>componente <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>califiquen <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>modificaci\u00f3n<span class=\"_ _27\"> </span>sustancial, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>calcular <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>deuda <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omponente <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>nuevo <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>nstrumento<span class=\"_ _27\"> </span>con los <span class=\"_ _0\"></span>valores en <span class=\"_ _6\"></span>li<span class=\"_ _1\"></span>bros de<span class=\"_ _0\"></span>l instrumento <span class=\"_ _0\"></span>antiguo en <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a f<span class=\"_ _0\"></span>echa de <span class=\"_ _0\"></span>modificaci\u00f3n se registran <span class=\"_ _0\"></span>como resultado fi<span class=\"_ _0\"></span>nanciero en<span class=\"_ _27\"> </span>el caso de la deuda y variaci\u00f3n patrimonial en el caso del componente del patrim<span class=\"_ _0\"></span>onio. Emisi\u00f3n y adquisici\u00f3n de instrumentos de patrimonio e instrumentos financieros<span class=\"_ _27\"> </span>En la <span class=\"_ _6\"></span>emis<span class=\"_ _1\"></span>i\u00f3n de <span class=\"_ _6\"></span>obligaciones convertibles, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ciedad r<span class=\"_ _0\"></span>econoce la <span class=\"_ _0\"></span>opci\u00f3n de <span class=\"_ _6\"></span>conversi\u00f3n como otr<span class=\"_ _0\"></span>os instrumento<span class=\"_ _0\"></span>s de<span class=\"_ _27\"> </span>patrimonio, en la medida en que no se califique como un instrumento financiero deri<span class=\"_ _0\"></span>vado. En la fecha en que se produce la conversi\u00f3n, la Sociedad da de baja el componente de pasivo con abono a la partida<span class=\"_ _27\"> </span>de capital y, <span class=\"_ _1\"></span>en su caso, a <span class=\"_ _1\"></span>la prima de e<span class=\"_ _1\"></span>misi\u00f3n. Adem\u00e1s, el componente original de <span class=\"_ _1\"></span>patrimonio neto se reclasifica a <span class=\"_ _1\"></span>la<span class=\"_ _27\"> </span>r\u00fabrica de prima de emisi\u00f3n. Si <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>acuerda <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ree<span class=\"_ _0\"></span>mbolso <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>las <span class=\"_ _13\"> </span>obligaciones,  la <span class=\"_ _13\"> </span>S<span class=\"_ _0\"></span>ociedad <span class=\"_ _11\"> </span>da <span class=\"_ _13\"> </span>de  baja <span class=\"_ _11\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>pasivo <span class=\"_ _11\"> </span>y<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>por <span class=\"_ _13\"> </span>diferencia  con <span class=\"_ _11\"> </span>la<span class=\"_ _27\"> </span>contraprestaci\u00f3n <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ntregada, <span class=\"_ _6\"></span>contabiliza <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>resultado <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>el margen <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _6\"></span>de re<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ultados<span class=\"_ _27\"> </span>consolidada. Del mismo modo, el componente original de patrimonio neto se reclasifica a una cuenta de reservas<span class=\"_ _1\"></span>.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "Bajas de activos financieros<span class=\"_ _27\"> </span> El <span class=\"_ _0\"></span>Grupo <span class=\"_ _6\"></span>aplica los <span class=\"_ _6\"></span>criterios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>aja <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>activos f<span class=\"_ _0\"></span>inancieros <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>una par<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>de un <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>fin<span class=\"_ _1\"></span>anciero <span class=\"_ _6\"></span>o a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _6\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>g<span class=\"_ _1\"></span>rupo<span class=\"_ _27\"> </span> de <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>similares <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>activo <span class=\"_ _4\"></span>financiero <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>grupo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>similares.<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Los <span class=\"_ _4\"></span>activos<span class=\"_ _27\"> </span> financieros se dan <span class=\"_ _1\"></span>de baja contabl<span class=\"_ _1\"></span>e cuando los derechos <span class=\"_ _1\"></span>a recibir flujos de <span class=\"_ _1\"></span>efectivo relacionados con los <span class=\"_ _1\"></span>mismos han<span class=\"_ _27\"> </span> vencido <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>han <span class=\"_ _3\"> </span>transferido <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>traspasado <span class=\"_ _3\"> </span>sustancialmente <span class=\"_ _4\"></span>los <span class=\"_ _3\"> </span>riesgos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>beneficios <span class=\"_ _3\"> </span>derivados <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>su<span class=\"_ _27\"> </span> titularidad.<span class=\"_ _27\"> </span> Pasivos financieros<span class=\"_ _27\"> </span> Los <span class=\"_ _4\"></span>pasivos <span class=\"_ _4\"></span>financieros, <span class=\"_ _4\"></span>incluyendo <span class=\"_ _4\"></span>acreedores <span class=\"_ _4\"></span>comerciales <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>otras <span class=\"_ _4\"></span>cuentas <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pagar, <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>clasifican <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>valor<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> razonable <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>resulta<span class=\"_ _1\"></span>dos, <span class=\"_ _6\"></span>se re<span class=\"_ _0\"></span>conocen <span class=\"_ _0\"></span>inicialmente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _6\"></span>valor raz<span class=\"_ _0\"></span>onable, <span class=\"_ _6\"></span>meno<span class=\"_ _1\"></span>s, <span class=\"_ _6\"></span>en s<span class=\"_ _0\"></span>u <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>so, <span class=\"_ _6\"></span>los c<span class=\"_ _0\"></span>ostes<span class=\"_ _27\"> </span> de <span class=\"_ _4\"> </span>transacci\u00f3n <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>son <span class=\"_ _3\"> </span>directamente <span class=\"_ _3\"> </span>atribuibles <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>mismos. <span class=\"_ _3\"> </span>Con <span class=\"_ _4\"></span>posterioridad <span class=\"_ _3\"> </span>al <span class=\"_ _4\"></span>reconocimiento<span class=\"_ _27\"> </span> inicial, <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pasivos <span class=\"_ _4\"></span>clasificados <span class=\"_ _4\"></span>bajo <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sta <span class=\"_ _4\"></span>categor\u00eda <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>valoran <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>coste<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>utilizando <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>m\u00e9todo <span class=\"_ _4\"></span>de] <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"> </span>de<span class=\"_ _27\"> </span> inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>articipativos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>consideren <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _6\"></span>puente <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>futuras <span class=\"_ _6\"></span>ampliaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital<span class=\"_ _27\"> </span> se registran a coste.<span class=\"_ _27\"> </span> Bajas y modificaciones de pasivos financieros<span class=\"_ _27\"> </span> El Grupo da de <span class=\"_ _6\"></span>ba<span class=\"_ _1\"></span>ja un pasi<span class=\"_ _0\"></span>vo financiero o una <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>arte del mismo cu<span class=\"_ _0\"></span>ando ha cumplido co<span class=\"_ _0\"></span>n la obligaci\u00f3n contenid<span class=\"_ _0\"></span>a en el<span class=\"_ _27\"> </span> pasivo, o bie<span class=\"_ _1\"></span>n est\u00e1 legalmente di<span class=\"_ _1\"></span>spensado de la responsabilidad principal co<span class=\"_ _1\"></span>ntenida en el pasivo, <span class=\"_ _1\"></span>ya sea en <span class=\"_ _1\"></span>virtud de<span class=\"_ _27\"> </span> un proceso judicial o por el acreedor.<span class=\"_ _27\"> </span> El <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>considera <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _4\"></span>condiciones <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>sustancialmente <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>iferentes <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>valor <span class=\"_ _4\"> </span>actu<span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>efectivo<span class=\"_ _27\"> </span> descontados bajo las <span class=\"_ _0\"></span>nuevas condiciones, incluyendo <span class=\"_ _0\"></span>cualquier comisi\u00f3n pagada <span class=\"_ _0\"></span>neta de cualquier comisi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>recibida,<span class=\"_ _27\"> </span> y <span class=\"_ _1\"></span>utilizando <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>hacer <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>tipo <span class=\"_ _8\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> inter\u00e9s <span class=\"_ _8\"></span>efectivo <span class=\"_ _1\"></span>original, <span class=\"_ _1\"></span>difiere <span class=\"_ _1\"></span><span class=\"ls5\">al</span> <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span><span class=\"ls5\">10</span> por <span class=\"_ _1\"></span>ciento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor<span class=\"_ _27\"> </span> actual descontado <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los<span class=\"_ _1\"></span> fl<span class=\"_ _0\"></span>ujos <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>efectivo que <span class=\"_ _6\"></span>todav\u00eda resten <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> pasivo <span class=\"_ _6\"></span>financiero original.<span class=\"_ _27\"> </span></span></span></span></span><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span>Si <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>intercambio <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>como una <span class=\"_ _6\"></span>cancelaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero <span class=\"_ _0\"></span>original, <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cos<span class=\"_ _1\"></span>tes <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>comisiones <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>reconocen<span class=\"_ _27\"> </span><span class=\"_ _8\"></span> en<span class=\"ls0\"> <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>consolidados<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>formando <span class=\"_ _7\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>misma. <span class=\"_ _7\"></span><span class=\"ls8\">En<span class=\"ls0\"> <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>contrario <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes o <span class=\"_ _6\"></span>comisiones <span class=\"_ _0\"></span>ajustan<span class=\"_ _27\"> </span></span></span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls7\"><span class=\"ls0\"><span class=\"ls8\"><span class=\"ls0\"> </span></span></span></span></span></span></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>contable <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>pasivo <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>amortizan <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>vida <span class=\"_ _4\"></span>restante <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>pasivo<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> modificado.<span class=\"_ _27\"> </span> El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>diferencia <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>pasivo <span class=\"_ _8\"></span>financiero <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mismo <span class=\"_ _8\"></span>cancelado <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span> cedido <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>tercero <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>la <span class=\"_ _3\"> </span>contraprestaci\u00f3n <span class=\"_ _3\"> </span>pagada, <span class=\"_ _3\"> </span>incluida <span class=\"_ _3\"> </span>cualquier <span class=\"_ _3\"> </span>activo <span class=\"_ _3\"> </span>cedido <span class=\"_ _3\"> </span>diferente <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>pasivo<span class=\"_ _27\"> </span> asumido en resultados.<span class=\"_ _27\"> </span> En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>novaciones <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>bonos <span class=\"_ _4\"></span>convertibles <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>componente <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>califiquen <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>modificaci\u00f3n<span class=\"_ _27\"> </span> sustancial, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>calcular <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>deuda <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omponente <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>nuevo <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>nstrumento<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> con los <span class=\"_ _0\"></span>valores en <span class=\"_ _6\"></span>li<span class=\"_ _1\"></span>bros de<span class=\"_ _0\"></span>l instrumento <span class=\"_ _0\"></span>antiguo en <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a f<span class=\"_ _0\"></span>echa de <span class=\"_ _0\"></span>modificaci\u00f3n se registran <span class=\"_ _0\"></span>como resultado fi<span class=\"_ _0\"></span>nanciero en<span class=\"_ _27\"> </span> el caso de la deuda y variaci\u00f3n patrimonial en el caso del componente del patrim<span class=\"_ _0\"></span>onio. <span class=\"_ _1\"></span> Emisi\u00f3n y adquisici\u00f3n de instrumentos de patrimonio e instrumentos financieros<span class=\"_ _27\"> </span> En la <span class=\"_ _6\"></span>emis<span class=\"_ _1\"></span>i\u00f3n de <span class=\"_ _6\"></span>obligaciones convertibles, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ciedad r<span class=\"_ _0\"></span>econoce la <span class=\"_ _0\"></span>opci\u00f3n de <span class=\"_ _6\"></span>conversi\u00f3n como otr<span class=\"_ _0\"></span>os instrumento<span class=\"_ _0\"></span>s de<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> patrimonio, en la medida en que no se califique como un instrumento financiero deri<span class=\"_ _0\"></span>vado. <span class=\"_ _1\"></span> En la fecha en que se produce la conversi\u00f3n, la Sociedad da de baja el componente de pasivo con abono a la partida<span class=\"_ _27\"> </span> de capital y, <span class=\"_ _1\"></span>en su caso, a <span class=\"_ _1\"></span>la prima de e<span class=\"_ _1\"></span>misi\u00f3n. Adem\u00e1s, el componente original de <span class=\"_ _1\"></span>patrimonio neto se reclasifica a <span class=\"_ _1\"></span>la<span class=\"_ _27\"> </span> r\u00fabrica de prima de emisi\u00f3n.  Si <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>acuerda <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ree<span class=\"_ _0\"></span>mbolso <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>las <span class=\"_ _13\"> </span>obligaciones,  la <span class=\"_ _13\"> </span>S<span class=\"_ _0\"></span>ociedad <span class=\"_ _11\"> </span>da <span class=\"_ _13\"> </span>de  baja <span class=\"_ _11\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>pasivo <span class=\"_ _11\"> </span>y<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>por <span class=\"_ _13\"> </span>diferencia  con <span class=\"_ _11\"> </span>la<span class=\"_ _27\"> </span> contraprestaci\u00f3n <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ntregada, <span class=\"_ _6\"></span>contabiliza <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>resultado <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>el margen <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _6\"></span>de re<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ultados<span class=\"_ _27\"> </span> consolidada. Del mismo modo, el componente original de patrimonio neto se reclasifica a una cuenta de reservas<span class=\"_ _1\"></span>.<span class=\"_ _27\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "Pasivos financieros<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>pasivos <span class=\"_ _4\"></span>financieros, <span class=\"_ _4\"></span>incluyendo <span class=\"_ _4\"></span>acreedores <span class=\"_ _4\"></span>comerciales <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>otras <span class=\"_ _4\"></span>cuentas <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pagar, <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>clasifican <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>valor<span class=\"_ _27\"> </span>razonable <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>resulta<span class=\"_ _1\"></span>dos, <span class=\"_ _6\"></span>se re<span class=\"_ _0\"></span>conocen <span class=\"_ _0\"></span>inicialmente <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _6\"></span>valor raz<span class=\"_ _0\"></span>onable, <span class=\"_ _6\"></span>meno<span class=\"_ _1\"></span>s, <span class=\"_ _6\"></span>en s<span class=\"_ _0\"></span>u <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>so, <span class=\"_ _6\"></span>los c<span class=\"_ _0\"></span>ostes<span class=\"_ _27\"> </span>de <span class=\"_ _4\"> </span>transacci\u00f3n <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>son <span class=\"_ _3\"> </span>directamente <span class=\"_ _3\"> </span>atribuibles <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>mismos. <span class=\"_ _3\"> </span>Con <span class=\"_ _4\"></span>posterioridad <span class=\"_ _3\"> </span>al <span class=\"_ _4\"></span>reconocimiento<span class=\"_ _27\"> </span>inicial, <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pasivos <span class=\"_ _4\"></span>clasificados <span class=\"_ _4\"></span>bajo <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sta <span class=\"_ _4\"></span>categor\u00eda <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>valoran <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>coste<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>utilizando <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>m\u00e9todo <span class=\"_ _4\"></span>de] <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"> </span>de<span class=\"_ _27\"> </span>inter\u00e9s <span class=\"_ _6\"></span>efectivo. <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>articipativos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>consideren <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _6\"></span>puente <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>futuras <span class=\"_ _6\"></span>ampliaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>capital<span class=\"_ _27\"> </span>se registran a coste.<span class=\"_ _27\"> </span>Bajas y modificaciones de pasivos financieros<span class=\"_ _27\"> </span>El Grupo da de <span class=\"_ _6\"></span>ba<span class=\"_ _1\"></span>ja un pasi<span class=\"_ _0\"></span>vo financiero o una <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>arte del mismo cu<span class=\"_ _0\"></span>ando ha cumplido co<span class=\"_ _0\"></span>n la obligaci\u00f3n contenid<span class=\"_ _0\"></span>a en el<span class=\"_ _27\"> </span>pasivo, o bie<span class=\"_ _1\"></span>n est\u00e1 legalmente di<span class=\"_ _1\"></span>spensado de la responsabilidad principal co<span class=\"_ _1\"></span>ntenida en el pasivo, <span class=\"_ _1\"></span>ya sea en <span class=\"_ _1\"></span>virtud de<span class=\"_ _27\"> </span>un proceso judicial o por el acreedor.<span class=\"_ _27\"> </span>El <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>considera <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _4\"></span>condiciones <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>sustancialmente <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>iferentes <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>valor <span class=\"_ _4\"> </span>actu<span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>efectivo<span class=\"_ _27\"> </span>descontados bajo las <span class=\"_ _0\"></span>nuevas condiciones, incluyendo <span class=\"_ _0\"></span>cualquier comisi\u00f3n pagada <span class=\"_ _0\"></span>neta de cualquier comisi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>recibida,<span class=\"_ _27\"> </span>y <span class=\"_ _1\"></span>utilizando <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>hacer <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>tipo <span class=\"_ _8\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> inter\u00e9s <span class=\"_ _8\"></span>efectivo <span class=\"_ _1\"></span>original, <span class=\"_ _1\"></span>difiere <span class=\"_ _1\"></span><span class=\"ls5\">al</span> <span class=\"_ _1\"></span>menos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span><span class=\"ls5\">10</span> por <span class=\"_ _1\"></span>ciento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valor<span class=\"_ _27\"> </span>actual descontado <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los<span class=\"_ _1\"></span> fl<span class=\"_ _0\"></span>ujos <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>efectivo que <span class=\"_ _6\"></span>todav\u00eda resten <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> pasivo <span class=\"_ _6\"></span>financiero original.<span class=\"_ _27\"> </span></span></span></span></span>Si <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>intercambio <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>como una <span class=\"_ _6\"></span>cancelaci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pasivo <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciero <span class=\"_ _0\"></span>original, <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cos<span class=\"_ _1\"></span>tes <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>comisiones <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>reconocen<span class=\"_ _27\"> </span>en<span class=\"ls0\"> <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>consolidados<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>formando <span class=\"_ _7\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>misma. <span class=\"_ _7\"></span><span class=\"ls8\">En<span class=\"ls0\"> <span class=\"_ _7\"></span>caso <span class=\"_ _7\"></span>contrario <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes o <span class=\"_ _6\"></span>comisiones <span class=\"_ _0\"></span>ajustan<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>contable <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>pasivo <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>amortizan <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>amortizado <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>vida <span class=\"_ _4\"></span>restante <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>pasivo<span class=\"_ _27\"> </span>modificado.<span class=\"_ _27\"> </span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>diferencia <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>contable <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>pasivo <span class=\"_ _8\"></span>financiero <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mismo <span class=\"_ _8\"></span>cancelado <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span>cedido <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>tercero <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>la <span class=\"_ _3\"> </span>contraprestaci\u00f3n <span class=\"_ _3\"> </span>pagada, <span class=\"_ _3\"> </span>incluida <span class=\"_ _3\"> </span>cualquier <span class=\"_ _3\"> </span>activo <span class=\"_ _3\"> </span>cedido <span class=\"_ _3\"> </span>diferente <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>pasivo<span class=\"_ _27\"> </span>asumido en resultados.<span class=\"_ _27\"> </span>En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>caso <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>novaciones <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>bonos <span class=\"_ _4\"></span>convertibles <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>componente <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>califiquen <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>modificaci\u00f3n<span class=\"_ _27\"> </span>sustancial, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>calcular <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>deuda <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>omponente <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>nuevo <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>nstrumento<span class=\"_ _27\"> </span>con los <span class=\"_ _0\"></span>valores en <span class=\"_ _6\"></span>li<span class=\"_ _1\"></span>bros de<span class=\"_ _0\"></span>l instrumento <span class=\"_ _0\"></span>antiguo en <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a f<span class=\"_ _0\"></span>echa de <span class=\"_ _0\"></span>modificaci\u00f3n se registran <span class=\"_ _0\"></span>como resultado fi<span class=\"_ _0\"></span>nanciero en<span class=\"_ _27\"> </span>el caso de la deuda y variaci\u00f3n patrimonial en el caso del componente del patrim<span class=\"_ _0\"></span>onio. Emisi\u00f3n y adquisici\u00f3n de instrumentos de patrimonio e instrumentos financieros<span class=\"_ _27\"> </span>En la <span class=\"_ _6\"></span>emis<span class=\"_ _1\"></span>i\u00f3n de <span class=\"_ _6\"></span>obligaciones convertibles, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ciedad r<span class=\"_ _0\"></span>econoce la <span class=\"_ _0\"></span>opci\u00f3n de <span class=\"_ _6\"></span>conversi\u00f3n como otr<span class=\"_ _0\"></span>os instrumento<span class=\"_ _0\"></span>s de<span class=\"_ _27\"> </span>patrimonio, en la medida en que no se califique como un instrumento financiero deri<span class=\"_ _0\"></span>vado. En la fecha en que se produce la conversi\u00f3n, la Sociedad da de baja el componente de pasivo con abono a la partida<span class=\"_ _27\"> </span>de capital y, <span class=\"_ _1\"></span>en su caso, a <span class=\"_ _1\"></span>la prima de e<span class=\"_ _1\"></span>misi\u00f3n. Adem\u00e1s, el componente original de <span class=\"_ _1\"></span>patrimonio neto se reclasifica a <span class=\"_ _1\"></span>la<span class=\"_ _27\"> </span>r\u00fabrica de prima de emisi\u00f3n. Si <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _11\"> </span>acuerda <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ree<span class=\"_ _0\"></span>mbolso <span class=\"_ _11\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>las <span class=\"_ _13\"> </span>obligaciones,  la <span class=\"_ _13\"> </span>S<span class=\"_ _0\"></span>ociedad <span class=\"_ _11\"> </span>da <span class=\"_ _13\"> </span>de  baja <span class=\"_ _11\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _11\"> </span>pasivo <span class=\"_ _11\"> </span>y<span class=\"_ _1\"></span>, <span class=\"_ _11\"> </span>por <span class=\"_ _13\"> </span>diferencia  con <span class=\"_ _11\"> </span>la<span class=\"_ _27\"> </span>contraprestaci\u00f3n <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ntregada, <span class=\"_ _6\"></span>contabiliza <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>resultado <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>el margen <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _6\"></span>de re<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ultados<span class=\"_ _27\"> </span>consolidada. Del mismo modo, el componente original de patrimonio neto se reclasifica a una cuenta de reservas<span class=\"_ _1\"></span>.<span class=\"_ _27\"> </span>4.5. Existencias<span class=\"_ _27\"> </span>Las materias primas y auxiliares se valoran a coste est\u00e1ndar<span class=\"_ _0\"></span> corregido por las desviaciones entre \u00e9ste y el coste real,<span class=\"_ _27\"> </span>siguiendo el m\u00e9todo FIFO, o el valor de mercado si fuera inferior al coste de adquisici\u00f3n.<span class=\"_ _27\"> </span>Los <span class=\"_ _1\"></span>productos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>curso, <span class=\"_ _1\"></span>semiterminados <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>terminados <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>encue<span class=\"_ _1\"></span>ntran v<span class=\"_ _1\"></span>alorados <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>roducci\u00f3n, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>incluyen<span class=\"_ _27\"> </span>las<span class=\"ls0\"> <span class=\"_ _6\"></span>materias primas <span class=\"_ _0\"></span>incorporadas, <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>mano <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>obra directa, <span class=\"_ _6\"></span>as\u00ed como <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> costes <span class=\"_ _6\"></span>directos e <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ndirectos de fabricaci\u00f3n.<span class=\"_ _27\"> </span></span></span></span>Cuando <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>realizable <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>existencias <span class=\"_ _6\"></span>resulta <span class=\"_ _0\"></span>inferior a<span class=\"_ _6\"></span> su <span class=\"_ _6\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>su coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>roducci\u00f3n,<span class=\"_ _27\"> </span>se <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span>fect\u00faan <span class=\"_ _5\"> </span>las <span class=\"_ _b\"> </span>oportunas <span class=\"_ _5\"> </span>correcciones <span class=\"_ _5\"> </span>valorativas <span class=\"_ _b\"> </span>reconoci\u00e9ndolas <span class=\"_ _5\"> </span>como <span class=\"_ _b\"> </span>un <span class=\"_ _5\"> </span>gasto <span class=\"_ _b\"> </span>en  la <span class=\"_ _5\"> </span>cuenta  <span class=\"ls5\">de <span class=\"_ _9\"> </span></span>resultados<span class=\"_ _27\"> </span>consolidada.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "4.5. Existencias<span class=\"_ _27\"> </span>Las materias primas y auxiliares se valoran a coste est\u00e1ndar<span class=\"_ _0\"></span> corregido por las desviaciones entre \u00e9ste y el coste real,<span class=\"_ _27\"> </span>siguiendo el m\u00e9todo FIFO, o el valor de mercado si fuera inferior al coste de adquisici\u00f3n.<span class=\"_ _27\"> </span>Los <span class=\"_ _1\"></span>productos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>curso, <span class=\"_ _1\"></span>semiterminados <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>terminados <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>encue<span class=\"_ _1\"></span>ntran v<span class=\"_ _1\"></span>alorados <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>roducci\u00f3n, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>incluyen<span class=\"_ _27\"> </span>las<span class=\"ls0\"> <span class=\"_ _6\"></span>materias primas <span class=\"_ _0\"></span>incorporadas, <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>mano <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>obra directa, <span class=\"_ _6\"></span>as\u00ed como <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> costes <span class=\"_ _6\"></span>directos e <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ndirectos de fabricaci\u00f3n.<span class=\"_ _27\"> </span></span></span></span>Cuando <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>realizable <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>existencias <span class=\"_ _6\"></span>resulta <span class=\"_ _0\"></span>inferior a<span class=\"_ _6\"></span> su <span class=\"_ _6\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>adquisici\u00f3n o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>su coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>roducci\u00f3n,<span class=\"_ _27\"> </span>se <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span>fect\u00faan <span class=\"_ _5\"> </span>las <span class=\"_ _b\"> </span>oportunas <span class=\"_ _5\"> </span>correcciones <span class=\"_ _5\"> </span>valorativas <span class=\"_ _b\"> </span>reconoci\u00e9ndolas <span class=\"_ _5\"> </span>como <span class=\"_ _b\"> </span>un <span class=\"_ _5\"> </span>gasto <span class=\"_ _b\"> </span>en  la <span class=\"_ _5\"> </span>cuenta  <span class=\"ls5\">de <span class=\"_ _9\"> </span></span>resultados<span class=\"_ _27\"> </span>consolidada.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-620": {
   "value": "4.6 Efectivo y otros activos l\u00edquidos equivalentes<span class=\"_ _27\"> </span>El efectivo <span class=\"_ _6\"></span>comprende tanto <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>caja como <span class=\"_ _6\"></span>los dep\u00f3sitos <span class=\"_ _6\"></span>bancarios a <span class=\"_ _6\"></span>la vista <span class=\"_ _6\"></span>y, adquisiciones <span class=\"_ _0\"></span>temporales <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>ctivos qu<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span>cumplen con todos los siguientes requisitos:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Son convertibles en efectivo.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>En el momento de su adquisici\u00f3n su vencimiento no era superior a tres <span class=\"_ _6\"></span>meses.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>No est\u00e1n sujetos a un riesgo significativo de cambio de valor.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Forman parte de la pol\u00edtica de gesti\u00f3n normal de tesorer\u00eda de<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span> Grupo.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los <span class=\"_ _1\"></span>equivalentes <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>efectivo <span class=\"_ _1\"></span>son <span class=\"_ _8\"></span>inversiones <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>corto <span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>azo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gran <span class=\"_ _8\"></span>liquidez, <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>son <span class=\"_ _1\"></span>f\u00e1<span class=\"_ _1\"></span>cilmente <span class=\"_ _1\"></span>convertibles<span class=\"_ _27\"> </span></span>en<span class=\"ls0\"> i<span class=\"_ _0\"></span>mportes determinados <span class=\"ls6\">de</span> <span class=\"_ _6\"></span>efectivo, estando <span class=\"_ _0\"></span>sujetos a <span class=\"_ _0\"></span><span class=\"ls6\">un<span class=\"ls0\"> riesgo <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>oco <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ignificativo <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>cambios <span class=\"ls5\">en</span> <span class=\"_ _6\"></span><span class=\"lse\">su<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor.<span class=\"_ _27\"> </span></span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "4.7. Transacciones en Moneda Extranjera<span class=\"_ _27\"> </span>La moneda de pre<span class=\"_ _0\"></span>sentaci\u00f3n del Grupo es <span class=\"_ _0\"></span>el euro. Consecuentemente, t<span class=\"_ _0\"></span>odos los saldos y <span class=\"_ _0\"></span>transacciones denominados<span class=\"_ _27\"> </span>en monedas diferentes al euro se consideran denominados en \u201cmoneda extranjera\u201d.<span class=\"_ _27\"> </span>La conversi\u00f3n a euros de los saldos en monedas extranjeras se realiza en dos fas<span class=\"_ _0\"></span>es consecutivas:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Conversi\u00f3n de la moneda extranjera a la moneda funcional de las filiales:<span class=\"_ _27\"> </span></span>Las <span class=\"_ _8\"></span>transacciones <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>oneda <span class=\"_ _8\"></span>extranjera <span class=\"_ _8\"></span>realizadas <span class=\"_ _1\"></span>por <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>entidades <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolidadas <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _1\"></span>inicialmente <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>sus<span class=\"_ _27\"> </span>respectivos <span class=\"_ _6\"></span>estados <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>contravalor <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>monedas <span class=\"_ _6\"></span>funcionales <span class=\"_ _6\"></span>resultante <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aplicar <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>tipos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cambio<span class=\"_ _27\"> </span>en <span class=\"_ _4\"></span>vigor <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>fechas <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>realizan <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>operaciones. <span class=\"_ _4\"></span>Posteriorme<span class=\"_ _0\"></span>nte, <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>efectos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>su <span class=\"_ _8\"></span>presentaci\u00f3n <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>su<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>cuentas  a<span class=\"_ _0\"></span>nuales <span class=\"_ _b\"> </span>individuales, <span class=\"_ _5\"> </span>las  entidades <span class=\"_ _5\"> </span>consolidadas<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>convierten <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _3\"> </span>m<span class=\"_ _1\"></span>onetarios <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>cobrar <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>pagar <span class=\"_ _9\"> </span><span class=\"ls6\">en<span class=\"_ _27\"> </span></span>monedas extranjeras a <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>us monedas funcionales <span class=\"_ _1\"></span>utilizando <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>pos d<span class=\"_ _1\"></span>e cambio<span class=\"_ _1\"></span> al <span class=\"_ _1\"></span>cierre <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>eje<span class=\"_ _1\"></span>rcicio. Las <span class=\"_ _1\"></span>diferencias<span class=\"_ _27\"> </span>de cambio se registran con cargo y/o abono a sus cuentas de p\u00e9rdidas y<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ganancias.<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Conversi\u00f3n a euros de los saldos mantenidos en las monedas funcionales de las filiales <span class=\"_ _0\"></span>cuya moneda<span class=\"_ _27\"> </span></span>funcional no es el euro.<span class=\"_ _27\"> </span>Los saldos de las cuentas anuales de las entidades consolidadas cuya moneda funcional e<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> distinta del euro se<span class=\"_ _27\"> </span>convierten a euros de la siguiente forma:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>monetarios <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>tilizando <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>tipo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>cambio <span class=\"_ _8\"></span>vigente <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>cierre <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>estados<span class=\"_ _27\"> </span></span>financieros consolidados y los activos y pasivos no monet<span class=\"_ _0\"></span>arios utilizando el tipo de cambio hist\u00f3rico.<span class=\"_ _27\"> </span>Las partidas de las cuentas de p\u00e9rdidas y ganancias utilizan<span class=\"_ _0\"></span>do el tipo de cambio hist\u00f3rico o, en su caso, un tipo de<span class=\"_ _27\"> </span>cambio medio para periodos no superiores a un mes de duraci\u00f3n<span class=\"_ _27\"> </span>En <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>consolidaci\u00f3n, <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>surgen <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conversi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>cualquier <span class=\"_ _8\"></span>inversi\u00f3n <span class=\"_ _1\"></span>neta <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>negocios<span class=\"_ _27\"> </span>en <span class=\"_ _5\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>extranjero, <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>deudas <span class=\"_ _9\"> </span>fi<span class=\"_ _1\"></span>nancieras <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>otros <span class=\"_ _b\"> </span>instrumentos <span class=\"_ _5\"> </span>financieros <span class=\"_ _b\"> </span>designados <span class=\"_ _5\"> </span>como  c<span class=\"_ _0\"></span>oberturas <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>estas<span class=\"_ _27\"> </span>inversiones, se reconocen como diferencias de conversi\u00f3n en el patrimonio neto del ejercicio.<span class=\"_ _1\"></span> Cuando un<span class=\"_ _0\"></span> negocio <span class=\"_ _6\"></span>en el <span class=\"_ _6\"></span>extranjero se <span class=\"_ _6\"></span>vende <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>paga <span class=\"_ _7\"></span>cualquier <span class=\"_ _6\"></span>deuda <span class=\"_ _7\"></span>financiera <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>forme <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _7\"></span>neta,<span class=\"_ _27\"> </span></span></span></span></span></span></span>las<span class=\"ls0\"> <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>cambio asociadas se reclasifican al resultado del ejercicio, como parte de la ganancia o p\u00e9rdida por<span class=\"_ _27\"> </span></span></span></span>la<span class=\"ls0\"> <span class=\"_ _18\"></span>venta<span class=\"_ _27\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "4.8. Impuesto sobre beneficios<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _3\"> </span>impuesto <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"> </span>beneficios <span class=\"_ _4\"> </span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span>regi<span class=\"_ _1\"></span>stra <span class=\"_ _4\"> </span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _4\"> </span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>cu<span class=\"_ _1\"></span>enta <span class=\"_ _3\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>ganancias <span class=\"_ _3\"> </span>consolidada <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>directamente <span class=\"_ _3\"> </span>en <span class=\"_ _5\"> </span>el<span class=\"_ _27\"> </span></span>patrimonio neto, <span class=\"_ _1\"></span>en funci\u00f3n de do<span class=\"_ _1\"></span>nde se encuentran c<span class=\"_ _1\"></span>ontabilizadas las ganancias <span class=\"_ _1\"></span>o p\u00e9rdidas <span class=\"_ _1\"></span>que lo ha<span class=\"_ _1\"></span>n originado.<span class=\"_ _8\"></span> <span class=\"ls8\">El<span class=\"_ _27\"> </span></span>gasto o in<span class=\"_ _0\"></span>greso <span class=\"ls5\">por<span class=\"_ _0\"></span><span class=\"ls0\"> impuesto <span class=\"_ _0\"></span>sobre beneficios <span class=\"_ _0\"></span>comprende <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>parte relativa <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> gasto <span class=\"_ _0\"></span>o ingreso <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>corriente<span class=\"_ _27\"> </span></span></span></span></span>y la parte correspondiente al gasto o ingreso por impuesto <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>iferido.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>impuesto co<span class=\"_ _1\"></span>rriente es <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cantidad que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>satisface como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de la<span class=\"_ _1\"></span>s liquidaciones <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>sobre<span class=\"_ _8\"></span> <span class=\"_ _0\"></span><span class=\"ls6\">el<span class=\"_ _27\"> </span></span>beneficio, <span class=\"_ _8\"></span>relativas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span><span class=\"ls5\">un</span> <span class=\"_ _8\"></span>ejercicio. <span class=\"_ _8\"></span><span class=\"ls5\">Las</span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ducciones <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>otras <span class=\"_ _8\"></span>ventajas <span class=\"_ _8\"></span>fiscales <span class=\"_ _4\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>cuota <span class=\"_ _8\"></span><span class=\"ls5\">del</span> <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>puesto, <span class=\"_ _4\"></span>excluidas <span class=\"_ _3\"> </span>las<span class=\"_ _27\"> </span>retenciones <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>pagos <span class=\"_ _9\"> </span>a <span class=\"_ _3\"> </span>cuenta, <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _3\"> </span>como <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _9\"> </span>fiscales <span class=\"_ _3\"> </span>compensables <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>ejercicios <span class=\"_ _9\"> </span>anteriores <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>aplicadas<span class=\"_ _27\"> </span>efectivamente en \u00e9ste, dan lugar a un menor importe del impuesto<span class=\"_ _1\"></span> <span class=\"_ _18\"></span>corriente.<span class=\"_ _27\"> </span>El gas<span class=\"_ _1\"></span>to o el<span class=\"_ _1\"></span> ingreso <span class=\"_ _1\"></span>por impuesto <span class=\"_ _1\"></span>diferido, se <span class=\"_ _1\"></span>reconoce mediante <span class=\"_ _1\"></span>el reconocimiento <span class=\"_ _1\"></span>y la <span class=\"_ _1\"></span>cancelaci\u00f3n de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos y<span class=\"_ _27\"> </span>pasivos por impuesto diferido. Estos <span class=\"_ _4\"></span>in<span class=\"_ _1\"></span>cluyen <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ferencias <span class=\"_ _4\"></span>temporarias <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>dentifican <span class=\"_ _4\"></span>como <span class=\"_ _3\"> </span>aquellos <span class=\"_ _4\"></span>importes <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>prev\u00e9n <span class=\"_ _3\"> </span>pagaderos <span class=\"_ _4\"></span>o<span class=\"_ _27\"> </span>recuperables <span class=\"_ _8\"></span>derivados <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>dife<span class=\"_ _1\"></span>rencias <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>importe<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>libros <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>fiscal, <span class=\"_ _8\"></span>as<span class=\"_ _1\"></span>\u00ed<span class=\"_ _27\"> </span>como <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>bases <span class=\"_ _6\"></span>imponibles <span class=\"_ _6\"></span>negativas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pendientes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>compensaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cr\u00e9ditos <span class=\"_ _7\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _6\"></span>deducciones <span class=\"_ _7\"></span>fiscales <span class=\"_ _6\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _6\"></span>aplicada<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span></span></span></span></span>fiscalmente. Dichos importes <span class=\"lsc\">se</span> <span class=\"_ _0\"></span>registran aplicando <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>diferencia <span class=\"_ _1\"></span>temporaria o <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>corresponda e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de gravamen <span class=\"_ _1\"></span>que<span class=\"_ _27\"> </span>se espera recuperar o liquidar.<span class=\"_ _27\"> </span>Se <span class=\"_ _b\"> </span>reconocen <span class=\"_ _5\"> </span>pasivos <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>impuestos <span class=\"_ _5\"> </span>diferidos <span class=\"_ _b\"> </span>para <span class=\"_ _b\"> </span>todas <span class=\"_ _5\"> </span>aquellas  d<span class=\"_ _0\"></span>iferencias <span class=\"_ _5\"> </span>temporarias  i<span class=\"_ _0\"></span>mponibles, <span class=\"_ _b\"> </span>excepto<span class=\"_ _27\"> </span>aquellas <span class=\"_ _8\"></span>derivadas <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>conocimiento <span class=\"_ _8\"></span>inicial <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>fondos <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>comercio <span class=\"_ _8\"></span>o <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>otros <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _8\"></span>operaci\u00f3n<span class=\"_ _27\"> </span>que <span class=\"_ _3\"> </span>no <span class=\"_ _9\"> </span>afecta <span class=\"_ _9\"> </span>ni <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>resultado <span class=\"_ _9\"> </span>fisc<span class=\"_ _1\"></span>al <span class=\"_ _3\"> </span>ni <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>resultado <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>ntable <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>no <span class=\"_ _3\"> </span>es <span class=\"_ _9\"> </span>una <span class=\"_ _3\"> </span>combinaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>negocios,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>as<span class=\"_ _1\"></span>\u00ed <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>las<span class=\"_ _27\"> </span>asociadas <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>inversiones <span class=\"_ _4\"> </span><span class=\"ls5\">en</span> <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>dependientes, <span class=\"_ _3\"> </span>asociadas <span class=\"_ _3\"> </span>y <span class=\"_ _4\"></span>negocios <span class=\"_ _4\"></span>conjuntos <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>puede<span class=\"_ _27\"> </span>controlar el momento de la reversi\u00f3n y es probable que no reviertan en un futur<span class=\"_ _0\"></span>o previsible.<span class=\"_ _27\"> </span>Por <span class=\"lsc\">su<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>parte, los<span class=\"_ _0\"></span> activos <span class=\"ls5\">por</span> <span class=\"_ _6\"></span>impue<span class=\"_ _1\"></span>stos diferidos <span class=\"_ _0\"></span>s\u00f3lo <span class=\"lsc\">se</span> rec<span class=\"_ _0\"></span>onocen <span class=\"ls5\">en</span> <span class=\"ls7\">la<span class=\"_ _6\"></span><span class=\"ls0\"> medi<span class=\"_ _1\"></span>da <span class=\"ls5\">en</span> <span class=\"_ _6\"></span>que <span class=\"lsc\">se</span> considere probable <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span></span></span></span></span>Grupo vaya a disponer de ganancias fiscales futuras contra las que poder hacerlos <span class=\"_ _7\"></span>efectivos.<span class=\"_ _27\"> </span>Los activos <span class=\"_ _0\"></span>y pasivos por <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>mpuestos diferidos <span class=\"_ _0\"></span>originados por <span class=\"_ _6\"></span>operaciones con cargos o <span class=\"_ _6\"></span>ab<span class=\"_ _1\"></span>onos directos <span class=\"_ _0\"></span>en cuentas d<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span>patrimonio, se contabilizan tambi\u00e9n con contrapartida en pa<span class=\"_ _0\"></span>trimonio neto.<span class=\"_ _27\"> </span>En <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>cie<span class=\"_ _1\"></span>rre <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconsideran <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r i<span class=\"_ _1\"></span>mpuestos d<span class=\"_ _1\"></span>iferidos <span class=\"_ _1\"></span>registrados, <span class=\"_ _1\"></span>efectu\u00e1ndose <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>oportunas<span class=\"_ _27\"> </span>correcciones a los mismos en la medida en que existan dudas sobre su recuperaci\u00f3n futura. Asimismo, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>cada <span class=\"_ _b\"> </span>cierre <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>sociedades <span class=\"_ _5\"> </span>integran<span class=\"_ _1\"></span>tes <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>Grupo <span class=\"_ _5\"> </span>eval\u00faan <span class=\"_ _5\"> </span>los <span class=\"_ _b\"> </span>activos <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _5\"> </span>impuestos <span class=\"_ _5\"> </span>diferidos <span class=\"_ _b\"> </span>no<span class=\"_ _27\"> </span>registrados <span class=\"_ _5\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _5\"> </span>balance <span class=\"_ _b\"> </span>y <span class=\"_ _9\"> </span>\u00e9<span class=\"_ _1\"></span>stos <span class=\"_ _5\"> </span>son <span class=\"_ _b\"> </span>objeto <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>re<span class=\"_ _1\"></span>conocimiento <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"> </span>medida <span class=\"_ _5\"> </span>en <span class=\"_ _b\"> </span>que <span class=\"_ _5\"> </span>pase <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span>ser <span class=\"_ _b\"> </span>probable <span class=\"_ _5\"> </span>su<span class=\"_ _27\"> </span>recuperaci\u00f3n con beneficios fiscales futuros.<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _4\"></span>activos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>pasivos <span class=\"_ _3\"> </span></span>por<span class=\"ls0\"> <span class=\"_ _4\"></span>impuesto <span class=\"_ _4\"></span>dife<span class=\"_ _1\"></span>rido <span class=\"_ _4\"></span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span>valoran <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>los <span class=\"_ _3\"> </span>tipos <span class=\"_ _3\"> </span></span>de<span class=\"ls0\"> <span class=\"_ _4\"></span>gravamen <span class=\"_ _3\"> </span>esperados <span class=\"_ _3\"> </span></span>en<span class=\"ls0\"> <span class=\"_ _3\"> </span></span>el<span class=\"ls0\"> <span class=\"_ _4\"></span>momento <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>u<span class=\"_ _27\"> </span></span>reversi\u00f3n, <span class=\"_ _7\"></span>se<span class=\"_ _1\"></span>g\u00fan <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>norma<span class=\"_ _1\"></span>tiva <span class=\"_ _6\"></span>vigente <span class=\"_ _7\"></span>aprobada, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>acuerdo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>racionalmente <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>espera recuperar o<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>pagar el activo o pasivo por impuesto dif<span class=\"_ _0\"></span>erido.<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>diferido <span class=\"_ _8\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>descuentan <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>clasifican <span class=\"_ _1\"></span>como <span class=\"_ _4\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>orrientes,<span class=\"_ _27\"> </span>independientemente de la fecha esperada de realizaci\u00f3n o li<span class=\"_ _0\"></span>quidaci\u00f3n.<span class=\"_ _27\"> </span>La <span class=\"_ _8\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _8\"></span>act\u00faa <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>abecera <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>g<span class=\"_ _1\"></span>rupo <span class=\"_ _8\"></span>fiscal <span class=\"_ _4\"></span>compuesto <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>Qualitat<span class=\"_ _8\"></span> T\u00e8cnica <span class=\"_ _1\"></span>Textil, S.L.U., <span class=\"_ _4\"></span>Tr<span class=\"_ _0\"></span>ipoli<span class=\"_ _27\"> </span>Investments, S.L.U.<span class=\"ls9\">, </span>Horizon Research Lab, S.L. y Horizon Galicia, S.L.U. El  resto <span class=\"_ _5\"> </span>de  sociedades <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"> </span>grupo  tributan <span class=\"_ _5\"> </span>por  el  c<span class=\"_ _0\"></span>itado <span class=\"_ _b\"> </span>impuesto  de <span class=\"_ _5\"> </span>forma<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>in<span class=\"_ _1\"></span>dividual. <span class=\"_ _9\"> </span><span class=\"ls5\">La</span> <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _9\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>resultados<span class=\"_ _27\"> </span>consolidada <span class=\"_ _13\"> </span>recoge  como  Impuesto  <span class=\"ls6\">de</span>  Sociedades  <span class=\"ls5\">el<span class=\"_ _0\"></span><span class=\"ls0\">  ingreso  o  gasto <span class=\"_ _13\"> </span>atribuido <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _5\"> </span>Sociedad  deriva<span class=\"_ _0\"></span>do  <span class=\"ls6\">de</span> <span class=\"_ _5\"> </span><span class=\"lsb\">la<span class=\"_ _27\"> </span></span></span></span>Consolidaci\u00f3n fiscal, habi\u00e9ndo<span class=\"_ _0\"></span>se realizado <span class=\"lsc\">su</span> <span class=\"_ _6\"></span>c\u00e1<span class=\"_ _1\"></span>lculo <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>eg\u00fan l<span class=\"_ _0\"></span>os criterios <span class=\"_ _8\"></span>establecidos <span class=\"_ _4\"></span>para <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>grupos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>sociedades<span class=\"_ _27\"> </span>con tributaci\u00f3n <span class=\"_ _6\"></span>consolidada.<span class=\"_ _27\"> </span>Compensaci\u00f3n y clasificaci\u00f3n<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _8\"></span>s\u00f3lo c<span class=\"_ _1\"></span>ompensa <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>corriente <span class=\"_ _1\"></span>si <span class=\"_ _8\"></span>existe <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>legal<span class=\"_ _27\"> </span>frente <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>autoridades <span class=\"_ _8\"></span>fiscales <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>intenci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>liquidar <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _4\"></span>deuda<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>resulten <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>su <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>neto <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>bien<span class=\"_ _27\"> </span>realizar los activos y liquidar las deudas de forma simult\u00e1nea.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s\u00f3lo <span class=\"_ _8\"></span>compensa <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>obre <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>ganancias <span class=\"_ _1\"></span>diferidos <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>existe <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>derecho <span class=\"_ _8\"></span>legal<span class=\"_ _27\"> </span>de <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _6\"></span>frente a <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>auto<span class=\"_ _1\"></span>ridades <span class=\"_ _6\"></span>fiscales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>dichos <span class=\"_ _6\"></span>activos y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>corresponden a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>isma <span class=\"_ _6\"></span>autoridad fisc<span class=\"_ _0\"></span>al,<span class=\"_ _27\"> </span>y <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>mismo <span class=\"_ _8\"></span>sujeto <span class=\"_ _4\"></span>pasivo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>bien <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>diferentes <span class=\"_ _8\"></span>sujetos <span class=\"_ _8\"></span>pasivos <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>pretenden <span class=\"_ _8\"></span>liquidar <span class=\"_ _8\"></span>o <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>alizar <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "4.8. Impuesto sobre beneficios<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _3\"> </span>impuesto <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"> </span>beneficios <span class=\"_ _4\"> </span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span>regi<span class=\"_ _1\"></span>stra <span class=\"_ _4\"> </span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _4\"> </span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>cu<span class=\"_ _1\"></span>enta <span class=\"_ _3\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>ganancias <span class=\"_ _3\"> </span>consolidada <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>directamente <span class=\"_ _3\"> </span>en <span class=\"_ _5\"> </span>el<span class=\"_ _27\"> </span></span>patrimonio neto, <span class=\"_ _1\"></span>en funci\u00f3n de do<span class=\"_ _1\"></span>nde se encuentran c<span class=\"_ _1\"></span>ontabilizadas las ganancias <span class=\"_ _1\"></span>o p\u00e9rdidas <span class=\"_ _1\"></span>que lo ha<span class=\"_ _1\"></span>n originado.<span class=\"_ _8\"></span> <span class=\"ls8\">El<span class=\"_ _27\"> </span></span>gasto o in<span class=\"_ _0\"></span>greso <span class=\"ls5\">por<span class=\"_ _0\"></span><span class=\"ls0\"> impuesto <span class=\"_ _0\"></span>sobre beneficios <span class=\"_ _0\"></span>comprende <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>parte relativa <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> gasto <span class=\"_ _0\"></span>o ingreso <span class=\"_ _0\"></span>por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>corriente<span class=\"_ _27\"> </span></span></span></span></span>y la parte correspondiente al gasto o ingreso por impuesto <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>iferido.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>impuesto co<span class=\"_ _1\"></span>rriente es <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cantidad que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>satisface como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de la<span class=\"_ _1\"></span>s liquidaciones <span class=\"_ _1\"></span>fiscales <span class=\"_ _1\"></span>sobre<span class=\"_ _8\"></span> <span class=\"_ _0\"></span><span class=\"ls6\">el<span class=\"_ _27\"> </span></span>beneficio, <span class=\"_ _8\"></span>relativas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span><span class=\"ls5\">un</span> <span class=\"_ _8\"></span>ejercicio. <span class=\"_ _8\"></span><span class=\"ls5\">Las</span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ducciones <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>otras <span class=\"_ _8\"></span>ventajas <span class=\"_ _8\"></span>fiscales <span class=\"_ _4\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>cuota <span class=\"_ _8\"></span><span class=\"ls5\">del</span> <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>puesto, <span class=\"_ _4\"></span>excluidas <span class=\"_ _3\"> </span>las<span class=\"_ _27\"> </span>retenciones <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>pagos <span class=\"_ _9\"> </span>a <span class=\"_ _3\"> </span>cuenta, <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _3\"> </span>como <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>p\u00e9rdidas <span class=\"_ _9\"> </span>fiscales <span class=\"_ _3\"> </span>compensables <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>ejercicios <span class=\"_ _9\"> </span>anteriores <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>aplicadas<span class=\"_ _27\"> </span>efectivamente en \u00e9ste, dan lugar a un menor importe del impuesto<span class=\"_ _1\"></span> <span class=\"_ _18\"></span>corriente.<span class=\"_ _27\"> </span>El gas<span class=\"_ _1\"></span>to o el<span class=\"_ _1\"></span> ingreso <span class=\"_ _1\"></span>por impuesto <span class=\"_ _1\"></span>diferido, se <span class=\"_ _1\"></span>reconoce mediante <span class=\"_ _1\"></span>el reconocimiento <span class=\"_ _1\"></span>y la <span class=\"_ _1\"></span>cancelaci\u00f3n de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos y<span class=\"_ _27\"> </span>pasivos por impuesto diferido. Estos <span class=\"_ _4\"></span>in<span class=\"_ _1\"></span>cluyen <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ferencias <span class=\"_ _4\"></span>temporarias <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>dentifican <span class=\"_ _4\"></span>como <span class=\"_ _3\"> </span>aquellos <span class=\"_ _4\"></span>importes <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>prev\u00e9n <span class=\"_ _3\"> </span>pagaderos <span class=\"_ _4\"></span>o<span class=\"_ _27\"> </span>recuperables <span class=\"_ _8\"></span>derivados <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>dife<span class=\"_ _1\"></span>rencias <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>importe<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>libros <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>los <span class=\"_ _4\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>su <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>fiscal, <span class=\"_ _8\"></span>as<span class=\"_ _1\"></span>\u00ed<span class=\"_ _27\"> </span>como <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>bases <span class=\"_ _6\"></span>imponibles <span class=\"_ _6\"></span>negativas<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pendientes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>compensaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>cr\u00e9ditos <span class=\"_ _7\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _6\"></span>deducciones <span class=\"_ _7\"></span>fiscales <span class=\"_ _6\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _6\"></span>aplicada<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span></span></span></span></span>fiscalmente. Dichos importes <span class=\"lsc\">se</span> <span class=\"_ _0\"></span>registran aplicando <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>diferencia <span class=\"_ _1\"></span>temporaria o <span class=\"_ _1\"></span>cr\u00e9dito <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>corresponda e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de gravamen <span class=\"_ _1\"></span>que<span class=\"_ _27\"> </span>se espera recuperar o liquidar.<span class=\"_ _27\"> </span>Se <span class=\"_ _b\"> </span>reconocen <span class=\"_ _5\"> </span>pasivos <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>impuestos <span class=\"_ _5\"> </span>diferidos <span class=\"_ _b\"> </span>para <span class=\"_ _b\"> </span>todas <span class=\"_ _5\"> </span>aquellas  d<span class=\"_ _0\"></span>iferencias <span class=\"_ _5\"> </span>temporarias  i<span class=\"_ _0\"></span>mponibles, <span class=\"_ _b\"> </span>excepto<span class=\"_ _27\"> </span>aquellas <span class=\"_ _8\"></span>derivadas <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>conocimiento <span class=\"_ _8\"></span>inicial <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>fondos <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>comercio <span class=\"_ _8\"></span>o <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>otros <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _8\"></span>operaci\u00f3n<span class=\"_ _27\"> </span>que <span class=\"_ _3\"> </span>no <span class=\"_ _9\"> </span>afecta <span class=\"_ _9\"> </span>ni <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>resultado <span class=\"_ _9\"> </span>fisc<span class=\"_ _1\"></span>al <span class=\"_ _3\"> </span>ni <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>resultado <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>ntable <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>no <span class=\"_ _3\"> </span>es <span class=\"_ _9\"> </span>una <span class=\"_ _3\"> </span>combinaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>negocios,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>as<span class=\"_ _1\"></span>\u00ed <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>las<span class=\"_ _27\"> </span>asociadas <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>inversiones <span class=\"_ _4\"> </span><span class=\"ls5\">en</span> <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>dependientes, <span class=\"_ _3\"> </span>asociadas <span class=\"_ _3\"> </span>y <span class=\"_ _4\"></span>negocios <span class=\"_ _4\"></span>conjuntos <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>puede<span class=\"_ _27\"> </span>controlar el momento de la reversi\u00f3n y es probable que no reviertan en un futur<span class=\"_ _0\"></span>o previsible.<span class=\"_ _27\"> </span>Por <span class=\"lsc\">su<span class=\"_ _6\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span>parte, los<span class=\"_ _0\"></span> activos <span class=\"ls5\">por</span> <span class=\"_ _6\"></span>impue<span class=\"_ _1\"></span>stos diferidos <span class=\"_ _0\"></span>s\u00f3lo <span class=\"lsc\">se</span> rec<span class=\"_ _0\"></span>onocen <span class=\"ls5\">en</span> <span class=\"ls7\">la<span class=\"_ _6\"></span><span class=\"ls0\"> medi<span class=\"_ _1\"></span>da <span class=\"ls5\">en</span> <span class=\"_ _6\"></span>que <span class=\"lsc\">se</span> considere probable <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span></span></span></span></span>Grupo vaya a disponer de ganancias fiscales futuras contra las que poder hacerlos <span class=\"_ _7\"></span>efectivos.<span class=\"_ _27\"> </span>Los activos <span class=\"_ _0\"></span>y pasivos por <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>mpuestos diferidos <span class=\"_ _0\"></span>originados por <span class=\"_ _6\"></span>operaciones con cargos o <span class=\"_ _6\"></span>ab<span class=\"_ _1\"></span>onos directos <span class=\"_ _0\"></span>en cuentas d<span class=\"_ _0\"></span>e<span class=\"_ _27\"> </span>patrimonio, se contabilizan tambi\u00e9n con contrapartida en pa<span class=\"_ _0\"></span>trimonio neto.<span class=\"_ _27\"> </span>En <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>cie<span class=\"_ _1\"></span>rre <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconsideran <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>r i<span class=\"_ _1\"></span>mpuestos d<span class=\"_ _1\"></span>iferidos <span class=\"_ _1\"></span>registrados, <span class=\"_ _1\"></span>efectu\u00e1ndose <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>oportunas<span class=\"_ _27\"> </span>correcciones a los mismos en la medida en que existan dudas sobre su recuperaci\u00f3n futura. Asimismo, <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>cada <span class=\"_ _b\"> </span>cierre <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>sociedades <span class=\"_ _5\"> </span>integran<span class=\"_ _1\"></span>tes <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>Grupo <span class=\"_ _5\"> </span>eval\u00faan <span class=\"_ _5\"> </span>los <span class=\"_ _b\"> </span>activos <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _5\"> </span>impuestos <span class=\"_ _5\"> </span>diferidos <span class=\"_ _b\"> </span>no<span class=\"_ _27\"> </span>registrados <span class=\"_ _5\"> </span>en <span class=\"_ _b\"> </span>el <span class=\"_ _5\"> </span>balance <span class=\"_ _b\"> </span>y <span class=\"_ _9\"> </span>\u00e9<span class=\"_ _1\"></span>stos <span class=\"_ _5\"> </span>son <span class=\"_ _b\"> </span>objeto <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>re<span class=\"_ _1\"></span>conocimiento <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"> </span>medida <span class=\"_ _5\"> </span>en <span class=\"_ _b\"> </span>que <span class=\"_ _5\"> </span>pase <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span>ser <span class=\"_ _b\"> </span>probable <span class=\"_ _5\"> </span>su<span class=\"_ _27\"> </span>recuperaci\u00f3n con beneficios fiscales futuros.<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _4\"></span>activos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>pasivos <span class=\"_ _3\"> </span></span>por<span class=\"ls0\"> <span class=\"_ _4\"></span>impuesto <span class=\"_ _4\"></span>dife<span class=\"_ _1\"></span>rido <span class=\"_ _4\"></span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span>valoran <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>los <span class=\"_ _3\"> </span>tipos <span class=\"_ _3\"> </span></span>de<span class=\"ls0\"> <span class=\"_ _4\"></span>gravamen <span class=\"_ _3\"> </span>esperados <span class=\"_ _3\"> </span></span>en<span class=\"ls0\"> <span class=\"_ _3\"> </span></span>el<span class=\"ls0\"> <span class=\"_ _4\"></span>momento <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>u<span class=\"_ _27\"> </span></span>reversi\u00f3n, <span class=\"_ _7\"></span>se<span class=\"_ _1\"></span>g\u00fan <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>norma<span class=\"_ _1\"></span>tiva <span class=\"_ _6\"></span>vigente <span class=\"_ _7\"></span>aprobada, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>acuerdo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>forma <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>racionalmente <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>espera recuperar o<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>pagar el activo o pasivo por impuesto dif<span class=\"_ _0\"></span>erido.<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>diferido <span class=\"_ _8\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>descuentan <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>clasifican <span class=\"_ _1\"></span>como <span class=\"_ _4\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>orrientes,<span class=\"_ _27\"> </span>independientemente de la fecha esperada de realizaci\u00f3n o li<span class=\"_ _0\"></span>quidaci\u00f3n.<span class=\"_ _27\"> </span>La <span class=\"_ _8\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _8\"></span>act\u00faa <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>abecera <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>g<span class=\"_ _1\"></span>rupo <span class=\"_ _8\"></span>fiscal <span class=\"_ _4\"></span>compuesto <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>Qualitat<span class=\"_ _8\"></span> T\u00e8cnica <span class=\"_ _1\"></span>Textil, S.L.U., <span class=\"_ _4\"></span>Tr<span class=\"_ _0\"></span>ipoli<span class=\"_ _27\"> </span>Investments, S.L.U.<span class=\"ls9\">, </span>Horizon Research Lab, S.L. y Horizon Galicia, S.L.U. El  resto <span class=\"_ _5\"> </span>de  sociedades <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _b\"> </span>grupo  tributan <span class=\"_ _5\"> </span>por  el  c<span class=\"_ _0\"></span>itado <span class=\"_ _b\"> </span>impuesto  de <span class=\"_ _5\"> </span>forma<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>in<span class=\"_ _1\"></span>dividual. <span class=\"_ _9\"> </span><span class=\"ls5\">La</span> <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _9\"> </span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>resultados<span class=\"_ _27\"> </span>consolidada <span class=\"_ _13\"> </span>recoge  como  Impuesto  <span class=\"ls6\">de</span>  Sociedades  <span class=\"ls5\">el<span class=\"_ _0\"></span><span class=\"ls0\">  ingreso  o  gasto <span class=\"_ _13\"> </span>atribuido <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span><span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _5\"> </span>Sociedad  deriva<span class=\"_ _0\"></span>do  <span class=\"ls6\">de</span> <span class=\"_ _5\"> </span><span class=\"lsb\">la<span class=\"_ _27\"> </span></span></span></span>Consolidaci\u00f3n fiscal, habi\u00e9ndo<span class=\"_ _0\"></span>se realizado <span class=\"lsc\">su</span> <span class=\"_ _6\"></span>c\u00e1<span class=\"_ _1\"></span>lculo <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>eg\u00fan l<span class=\"_ _0\"></span>os criterios <span class=\"_ _8\"></span>establecidos <span class=\"_ _4\"></span>para <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>grupos <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>sociedades<span class=\"_ _27\"> </span>con tributaci\u00f3n <span class=\"_ _6\"></span>consolidada.<span class=\"_ _27\"> </span>Compensaci\u00f3n y clasificaci\u00f3n<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>Grupo <span class=\"_ _8\"></span>s\u00f3lo c<span class=\"_ _1\"></span>ompensa <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>sobre <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>corriente <span class=\"_ _1\"></span>si <span class=\"_ _8\"></span>existe <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>legal<span class=\"_ _27\"> </span>frente <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>autoridades <span class=\"_ _8\"></span>fiscales <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>intenci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>liquidar <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _4\"></span>deuda<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>resulten <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>su <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>neto <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>bien<span class=\"_ _27\"> </span>realizar los activos y liquidar las deudas de forma simult\u00e1nea.<span class=\"_ _27\"> </span>El <span class=\"_ _1\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s\u00f3lo <span class=\"_ _8\"></span>compensa <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>impuesto <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>obre <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>ganancias <span class=\"_ _1\"></span>diferidos <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>existe <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>derecho <span class=\"_ _8\"></span>legal<span class=\"_ _27\"> </span>de <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _6\"></span>frente a <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>auto<span class=\"_ _1\"></span>ridades <span class=\"_ _6\"></span>fiscales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>dichos <span class=\"_ _6\"></span>activos y <span class=\"_ _6\"></span>pasivos <span class=\"_ _6\"></span>corresponden a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>isma <span class=\"_ _6\"></span>autoridad fisc<span class=\"_ _0\"></span>al,<span class=\"_ _27\"> </span>y <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>mismo <span class=\"_ _8\"></span>sujeto <span class=\"_ _4\"></span>pasivo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>bien <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>diferentes <span class=\"_ _8\"></span>sujetos <span class=\"_ _8\"></span>pasivos <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>pretenden <span class=\"_ _8\"></span>liquidar <span class=\"_ _8\"></span>o <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>alizar <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos<span class=\"_ _27\"> </span>fiscales <span class=\"_ _8\"></span>corrientes <span class=\"_ _1\"></span>por <span class=\"_ _8\"></span>su <span class=\"_ _1\"></span>importe <span class=\"_ _8\"></span>neto <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>realizar <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>liquidar <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>simult\u00e1neamente, <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cada <span class=\"_ _8\"></span>uno <span class=\"_ _1\"></span>de<span class=\"_ _27\"> </span>los <span class=\"_ _5\"> </span>ejercicios <span class=\"_ _9\"> </span>futuros <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>los <span class=\"_ _9\"> </span>que <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>espera <span class=\"_ _9\"> </span>liquidar <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>recuperar <span class=\"_ _5\"> </span>importes <span class=\"_ _9\"> </span>significativos <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>activos <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>pasivos <span class=\"_ _5\"> </span>por<span class=\"_ _27\"> </span>impuestos diferidos.<span class=\"_ _27\"> </span>Los activos y pasivos por impuestos diferidos se reconocen e<span class=\"_ _0\"></span>n estado de situaci\u00f3n financiera consolidado como<span class=\"_ _27\"> </span>activos o pasivos no corrientes, independientemente de la fecha de esperada de real<span class=\"_ _0\"></span>izaci\u00f3n o liquidaci\u00f3n.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "4.10. Ingresos y gastos<span class=\"_ _27\"> </span> De <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>principio de <span class=\"_ _1\"></span>devengo, l<span class=\"_ _1\"></span>os i<span class=\"_ _1\"></span>ngresos y <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>se registran <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>ocurren, con <span class=\"_ _1\"></span>independencia de<span class=\"_ _1\"></span> la<span class=\"_ _27\"> </span> fecha de su cobro o de su pago.<span class=\"_ _27\"> </span> Los ingresos ordinarios por la <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>enta de bienes o servicios se<span class=\"_ _0\"></span> reconocen por un importe que<span class=\"_ _0\"></span> refleja la contraprestaci\u00f3n<span class=\"_ _27\"> </span> que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo espera <span class=\"_ _1\"></span>tener <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>recibir <span class=\"_ _1\"></span>a cambio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>transferir <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>o se<span class=\"_ _1\"></span>rvicios a <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>cliente, <span class=\"_ _1\"></span>en el<span class=\"_ _1\"></span> momento <span class=\"_ _1\"></span>en<span class=\"_ _27\"> </span> que el cliente obtiene el control de los bienes o servicios prestados.  La contraprestaci\u00f3n que se compromete en un contrato con un cliente <span class=\"_ _0\"></span>puede incluir importes fijos, importes variables,<span class=\"_ _27\"> </span> o <span class=\"_ _4\"></span>am<span class=\"_ _1\"></span>bos. <span class=\"_ _4\"></span>El <span class=\"_ _3\"> </span>importe <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>contraprestaci\u00f3n <span class=\"_ _3\"> </span>puede <span class=\"_ _4\"></span>varia<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>debido <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>descuentos, <span class=\"_ _4\"> </span>reembolsos, <span class=\"_ _3\"> </span>incentivos, <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>rimas <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span> desempe\u00f1o, penalizaciones u otros elementos similares.  S\u00f3lo se <span class=\"_ _1\"></span>incluye una c<span class=\"_ _1\"></span>ontraprestaci\u00f3n contingente en <span class=\"_ _1\"></span>el precio d<span class=\"_ _1\"></span>e la tra<span class=\"_ _1\"></span>nsacci\u00f3n cuando es altame<span class=\"_ _1\"></span>nte probable que <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span> importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ingresos <span class=\"_ _8\"></span>ordinarios <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>futuras <span class=\"_ _8\"></span>reversiones <span class=\"_ _8\"></span>significativas. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>ingresos<span class=\"_ _27\"> </span> ordinarios <span class=\"_ _9\"> </span>se <span class=\"_ _3\"> </span>presentan<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>netos <span class=\"_ _3\"> </span>del <span class=\"_ _9\"> </span>impuesto <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>obre <span class=\"_ _3\"> </span>valor <span class=\"_ _9\"> </span>a\u00f1adido <span class=\"_ _9\"> </span>y <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cualquier <span class=\"_ _3\"> </span>otro <span class=\"_ _9\"> </span>importe <span class=\"_ _3\"> </span>o <span class=\"_ _9\"> </span>impuesto, <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>en<span class=\"_ _27\"> </span> sustancia corresponda a cantidades recibidas por cuenta de terceros.<span class=\"_ _27\"> </span> Ventas de bienes<span class=\"_ _27\"> </span> Los <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rdinarios <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tisface l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>obligaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>esempe\u00f1o<span class=\"_ _27\"> </span><span class=\"_ _8\"></span> mediante <span class=\"ls7\">la</span> <span class=\"_ _1\"></span>transferencia <span class=\"ls5\">de</span> <span class=\"_ _1\"></span>los bienes <span class=\"_ _1\"></span>comprometidos <span class=\"_ _1\"></span><span class=\"ls5\">al</span> cliente. <span class=\"_ _1\"></span><span class=\"lsd\">Un</span> <span class=\"_ _1\"></span>activo <span class=\"lsc\">se</span> <span class=\"_ _1\"></span>transfiere cuando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>cliente <span class=\"_ _1\"></span>obtiene<span class=\"_ _1\"></span> <span class=\"ls6\">el<span class=\"_ _27\"> </span></span> control <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>ese <span class=\"_ _8\"></span>activo. <span class=\"_ _4\"></span><span class=\"ls8\">Al</span> <span class=\"_ _4\"></span>evaluar <span class=\"_ _4\"></span><span class=\"ls7\">la<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>satisfacci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>obligaci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>desempe\u00f1o, <span class=\"_ _8\"></span><span class=\"ls5\">el</span> <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>considera <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>si<span class=\"_ _1\"></span>guientes<span class=\"_ _27\"> </span></span></span><span class=\"ls7\"><span class=\"ls0\"> </span></span>indicadores de la transferencia de control, que incluyen, pero no se limitan a los siguientes:<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El Grupo tiene un derecho presente al pago por el activo<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente tiene el derecho legal al <span class=\"_ _1\"></span>activo<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El Grupo ha transferido la posesi\u00f3n f\u00edsica del <span class=\"_ _6\"></span>ac<span class=\"_ _1\"></span>tivo<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente tiene los riesgos y recompensas significativos de la propiedad de<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span> activo<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente ha aceptado el activo<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>Como <span class=\"_ _1\"></span><span class=\"ls5\">es</span> pr\u00e1ctica <span class=\"_ _1\"></span>habitual <span class=\"ls5\">en</span> <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>sector, <span class=\"_ _1\"></span>algunos <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>han suscrito c<span class=\"_ _1\"></span>ontratos <span class=\"_ _1\"></span>con <span class=\"ls5\">el</span> <span class=\"_ _8\"></span>Grupo <span class=\"ls5\">por</span> compras <span class=\"_ _1\"></span>que <span class=\"_ _4\"></span>tienen<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> derecho <span class=\"_ _6\"></span>a un <span class=\"_ _6\"></span>descuento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>recio <span class=\"_ _6\"></span>basado e<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>ntidad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>compra <span class=\"_ _0\"></span>m\u00ednima, <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>descuentos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>olumen <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>compra<span class=\"_ _27\"> </span> o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>descuentos <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>pronto <span class=\"_ _6\"></span>pago. <span class=\"_ _6\"></span>Estos <span class=\"_ _6\"></span>descuentos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontabilizan <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>reducci\u00f3n <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"lsb\">las<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>ventas <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobrar<span class=\"_ _27\"> </span></span></span><span class=\"lsb\"><span class=\"ls0\"> </span></span>en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>mismo <span class=\"_ _7\"></span>mes <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>facturan <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>combinaci\u00f3n d<span class=\"_ _0\"></span>e los <span class=\"_ _6\"></span>datos de <span class=\"_ _0\"></span>compras reales <span class=\"_ _6\"></span>del cliente<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"lse\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>y la experiencia hist\u00f3rica cuando los datos de compras reales del cliente se conocen m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>delante.<span class=\"_ _27\"> </span> Prestaci\u00f3n de servicios<span class=\"_ _27\"> </span> Los ingresos ordinarios derivados de la pre<span class=\"_ _0\"></span>staci\u00f3n de servicios se reconocen considerando el grado de realizaci<span class=\"_ _0\"></span>\u00f3n de<span class=\"_ _27\"> </span> la prestaci\u00f3n a la fecha de cierre cuando el resultado de la misma puede ser estimado <span class=\"_ _0\"></span>con fiabilidad.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> Esta <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ircunstancia <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> produce <span class=\"_ _6\"></span>cuando <span class=\"ls5\">el<span class=\"_ _6\"></span><span class=\"ls0\"> importe <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> los <span class=\"_ _6\"></span>ingresos<span class=\"_ _1\"></span>; <span class=\"_ _0\"></span><span class=\"ls6\">el<span class=\"ls0\"> grado <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> rea<span class=\"_ _0\"></span>lizaci\u00f3n; los <span class=\"_ _6\"></span>costes y<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>incurridos y<span class=\"_ _1\"></span> los<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span><span class=\"lsc\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span>pendientes <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>incurrir <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>ueden <span class=\"_ _8\"></span>ser <span class=\"_ _4\"></span>valorados <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>fiabilidad <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>es <span class=\"_ _8\"></span>probable <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reciban <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>beneficios <span class=\"_ _8\"></span>econ\u00f3micos<span class=\"_ _27\"> </span> derivados <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>prestaci\u00f3n <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ervicio. <span class=\"_ _9\"> </span><span class=\"ls8\">En</span> <span class=\"_ _8\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>restaciones <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>servicios <span class=\"_ _8\"></span>cuyo <span class=\"_ _8\"></span>resultado <span class=\"_ _4\"></span>final <span class=\"_ _8\"></span><span class=\"ls5\">no</span> <span class=\"_ _8\"></span>puede <span class=\"_ _4\"></span>ser<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> estimado <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>fiabilidad, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>\u00f3lo <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>hasta <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>l\u00edmite de<span class=\"_ _0\"></span> los<span class=\"_ _0\"></span> ga<span class=\"_ _0\"></span>stos reconoci<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>recuperables.<span class=\"_ _27\"> </span> ngresos por intereses<span class=\"_ _27\"> </span> Los<span class=\"ls0\"> <span class=\"_ _0\"></span>ingresos por <span class=\"_ _6\"></span>intereses <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> reconocen us<span class=\"_ _0\"></span>ando <span class=\"ls5\">el</span> <span class=\"_ _6\"></span>m\u00e9todo d<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l tipo <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> inter\u00e9s <span class=\"_ _6\"></span>efectivo. </span></span></span></span></span><span class=\"ls0\"><span class=\"lsc\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span></span>Cuando <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cobrar <span class=\"_ _4\"></span>sufre <span class=\"_ _4\"></span>p\u00e9rdida <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>deterioro <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>alor, <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>reduce <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>contable <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>importe<span class=\"_ _27\"> </span> recuperable, descontando los flujos futuros de efectivo estimados al tipo de inter\u00e9s efectivo original del instrumento, y<span class=\"_ _27\"> </span> contin\u00faa llevando el descuento como menos ingreso por intereses.<span class=\"_ _27\"> </span> Los ingresos por i<span class=\"_ _0\"></span>ntereses de pr\u00e9stamos <span class=\"_ _0\"></span>que hayan sufr<span class=\"_ _0\"></span>ido p\u00e9rdidas por de<span class=\"_ _0\"></span>terioro del valor <span class=\"_ _0\"></span>se reconocen utilizando <span class=\"_ _0\"></span>el<span class=\"_ _27\"> </span> m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _27\"> </span> Coste por <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>tereses<span class=\"_ _27\"> </span> Los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>generales <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _8\"></span>directamente <span class=\"_ _8\"></span>atribuibles <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onstrucci\u00f3n <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span> producci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _6\"></span>aptos, <span class=\"_ _6\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _6\"></span>aquellos <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>necesariamente <span class=\"_ _6\"></span>requieren <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tiempo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sustancial <span class=\"_ _6\"></span>antes<span class=\"_ _27\"> </span> de <span class=\"_ _1\"></span>estar <span class=\"_ _1\"></span>preparados <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el uso <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> venta, <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>\u00f1aden al <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>esos <span class=\"_ _1\"></span>activos,<span class=\"_ _8\"></span> hasta <span class=\"ls5\">que</span> llega <span class=\"ls6\">el</span> momento<span class=\"_ _27\"> </span> en<span class=\"ls0\"> <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos e<span class=\"_ _0\"></span>st\u00e1n sust<span class=\"_ _0\"></span>ancialmente preparados <span class=\"_ _6\"></span>para <span class=\"ls5\">el<span class=\"_ _0\"></span><span class=\"ls0\"> uso <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _0\"></span>se pretende o la venta.<span class=\"_ _27\"> </span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span></span>Los ingreso<span class=\"_ _0\"></span>s financieros <span class=\"_ _6\"></span>obtenidos por <span class=\"_ _6\"></span>la inversi\u00f3n <span class=\"_ _6\"></span>temporal de <span class=\"_ _6\"></span>los pr\u00e9stamos <span class=\"_ _0\"></span>espec\u00edficos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la espera <span class=\"_ _6\"></span>de su <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>en lo<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span> activos aptos se deducen de los costes por intereses susceptibles de <span class=\"_ _0\"></span>capitalizaci\u00f3n.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> El resto de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-602": {
   "value": "4.10. Ingresos y gastos<span class=\"_ _27\"> </span> De <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>principio de <span class=\"_ _1\"></span>devengo, l<span class=\"_ _1\"></span>os i<span class=\"_ _1\"></span>ngresos y <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>se registran <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>ocurren, con <span class=\"_ _1\"></span>independencia de<span class=\"_ _1\"></span> la<span class=\"_ _27\"> </span> fecha de su cobro o de su pago.<span class=\"_ _27\"> </span> Los ingresos ordinarios por la <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>enta de bienes o servicios se<span class=\"_ _0\"></span> reconocen por un importe que<span class=\"_ _0\"></span> refleja la contraprestaci\u00f3n<span class=\"_ _27\"> </span> que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo espera <span class=\"_ _1\"></span>tener <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>recibir <span class=\"_ _1\"></span>a cambio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>transferir <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>o se<span class=\"_ _1\"></span>rvicios a <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>cliente, <span class=\"_ _1\"></span>en el<span class=\"_ _1\"></span> momento <span class=\"_ _1\"></span>en<span class=\"_ _27\"> </span> que el cliente obtiene el control de los bienes o servicios prestados.  La contraprestaci\u00f3n que se compromete en un contrato con un cliente <span class=\"_ _0\"></span>puede incluir importes fijos, importes variables,<span class=\"_ _27\"> </span> o <span class=\"_ _4\"></span>am<span class=\"_ _1\"></span>bos. <span class=\"_ _4\"></span>El <span class=\"_ _3\"> </span>importe <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>contraprestaci\u00f3n <span class=\"_ _3\"> </span>puede <span class=\"_ _4\"></span>varia<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>debido <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>descuentos, <span class=\"_ _4\"> </span>reembolsos, <span class=\"_ _3\"> </span>incentivos, <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>rimas <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span> desempe\u00f1o, penalizaciones u otros elementos similares.  S\u00f3lo se <span class=\"_ _1\"></span>incluye una c<span class=\"_ _1\"></span>ontraprestaci\u00f3n contingente en <span class=\"_ _1\"></span>el precio d<span class=\"_ _1\"></span>e la tra<span class=\"_ _1\"></span>nsacci\u00f3n cuando es altame<span class=\"_ _1\"></span>nte probable que <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span> importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ingresos <span class=\"_ _8\"></span>ordinarios <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>futuras <span class=\"_ _8\"></span>reversiones <span class=\"_ _8\"></span>significativas. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>ingresos<span class=\"_ _27\"> </span> ordinarios <span class=\"_ _9\"> </span>se <span class=\"_ _3\"> </span>presentan<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>netos <span class=\"_ _3\"> </span>del <span class=\"_ _9\"> </span>impuesto <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>obre <span class=\"_ _3\"> </span>valor <span class=\"_ _9\"> </span>a\u00f1adido <span class=\"_ _9\"> </span>y <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cualquier <span class=\"_ _3\"> </span>otro <span class=\"_ _9\"> </span>importe <span class=\"_ _3\"> </span>o <span class=\"_ _9\"> </span>impuesto, <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>en<span class=\"_ _27\"> </span> sustancia corresponda a cantidades recibidas por cuenta de terceros.<span class=\"_ _27\"> </span> Ventas de bienes<span class=\"_ _27\"> </span> Los <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rdinarios <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tisface l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>obligaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>esempe\u00f1o<span class=\"_ _27\"> </span><span class=\"_ _8\"></span> mediante <span class=\"ls7\">la</span> <span class=\"_ _1\"></span>transferencia <span class=\"ls5\">de</span> <span class=\"_ _1\"></span>los bienes <span class=\"_ _1\"></span>comprometidos <span class=\"_ _1\"></span><span class=\"ls5\">al</span> cliente. <span class=\"_ _1\"></span><span class=\"lsd\">Un</span> <span class=\"_ _1\"></span>activo <span class=\"lsc\">se</span> <span class=\"_ _1\"></span>transfiere cuando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>cliente <span class=\"_ _1\"></span>obtiene<span class=\"_ _1\"></span> <span class=\"ls6\">el<span class=\"_ _27\"> </span></span> control <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>ese <span class=\"_ _8\"></span>activo. <span class=\"_ _4\"></span><span class=\"ls8\">Al</span> <span class=\"_ _4\"></span>evaluar <span class=\"_ _4\"></span><span class=\"ls7\">la<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>satisfacci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>obligaci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>desempe\u00f1o, <span class=\"_ _8\"></span><span class=\"ls5\">el</span> <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>considera <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>si<span class=\"_ _1\"></span>guientes<span class=\"_ _27\"> </span></span></span><span class=\"ls7\"><span class=\"ls0\"> </span></span>indicadores de la transferencia de control, que incluyen, pero no se limitan a los siguientes:<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El Grupo tiene un derecho presente al pago por el activo<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente tiene el derecho legal al <span class=\"_ _1\"></span>activo<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El Grupo ha transferido la posesi\u00f3n f\u00edsica del <span class=\"_ _6\"></span>ac<span class=\"_ _1\"></span>tivo<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente tiene los riesgos y recompensas significativos de la propiedad de<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span> activo<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente ha aceptado el activo<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>Como <span class=\"_ _1\"></span><span class=\"ls5\">es</span> pr\u00e1ctica <span class=\"_ _1\"></span>habitual <span class=\"ls5\">en</span> <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>sector, <span class=\"_ _1\"></span>algunos <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>han suscrito c<span class=\"_ _1\"></span>ontratos <span class=\"_ _1\"></span>con <span class=\"ls5\">el</span> <span class=\"_ _8\"></span>Grupo <span class=\"ls5\">por</span> compras <span class=\"_ _1\"></span>que <span class=\"_ _4\"></span>tienen<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> derecho <span class=\"_ _6\"></span>a un <span class=\"_ _6\"></span>descuento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>recio <span class=\"_ _6\"></span>basado e<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>ntidad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>compra <span class=\"_ _0\"></span>m\u00ednima, <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>descuentos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>olumen <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>compra<span class=\"_ _27\"> </span> o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>descuentos <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>pronto <span class=\"_ _6\"></span>pago. <span class=\"_ _6\"></span>Estos <span class=\"_ _6\"></span>descuentos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontabilizan <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>reducci\u00f3n <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"lsb\">las<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>ventas <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobrar<span class=\"_ _27\"> </span></span></span><span class=\"lsb\"><span class=\"ls0\"> </span></span>en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>mismo <span class=\"_ _7\"></span>mes <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>facturan <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>combinaci\u00f3n d<span class=\"_ _0\"></span>e los <span class=\"_ _6\"></span>datos de <span class=\"_ _0\"></span>compras reales <span class=\"_ _6\"></span>del cliente<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"lse\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>y la experiencia hist\u00f3rica cuando los datos de compras reales del cliente se conocen m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>delante.<span class=\"_ _27\"> </span> Prestaci\u00f3n de servicios<span class=\"_ _27\"> </span> Los ingresos ordinarios derivados de la pre<span class=\"_ _0\"></span>staci\u00f3n de servicios se reconocen considerando el grado de realizaci<span class=\"_ _0\"></span>\u00f3n de<span class=\"_ _27\"> </span> la prestaci\u00f3n a la fecha de cierre cuando el resultado de la misma puede ser estimado <span class=\"_ _0\"></span>con fiabilidad.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> Esta <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ircunstancia <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> produce <span class=\"_ _6\"></span>cuando <span class=\"ls5\">el<span class=\"_ _6\"></span><span class=\"ls0\"> importe <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> los <span class=\"_ _6\"></span>ingresos<span class=\"_ _1\"></span>; <span class=\"_ _0\"></span><span class=\"ls6\">el<span class=\"ls0\"> grado <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> rea<span class=\"_ _0\"></span>lizaci\u00f3n; los <span class=\"_ _6\"></span>costes y<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>incurridos y<span class=\"_ _1\"></span> los<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span><span class=\"lsc\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span>pendientes <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>incurrir <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>ueden <span class=\"_ _8\"></span>ser <span class=\"_ _4\"></span>valorados <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>fiabilidad <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>es <span class=\"_ _8\"></span>probable <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reciban <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>beneficios <span class=\"_ _8\"></span>econ\u00f3micos<span class=\"_ _27\"> </span> derivados <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>prestaci\u00f3n <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ervicio. <span class=\"_ _9\"> </span><span class=\"ls8\">En</span> <span class=\"_ _8\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>restaciones <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>servicios <span class=\"_ _8\"></span>cuyo <span class=\"_ _8\"></span>resultado <span class=\"_ _4\"></span>final <span class=\"_ _8\"></span><span class=\"ls5\">no</span> <span class=\"_ _8\"></span>puede <span class=\"_ _4\"></span>ser<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> estimado <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>fiabilidad, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>\u00f3lo <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>hasta <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>l\u00edmite de<span class=\"_ _0\"></span> los<span class=\"_ _0\"></span> ga<span class=\"_ _0\"></span>stos reconoci<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>recuperables.<span class=\"_ _27\"> </span> I<span class=\"_ _27\"> </span>ngresos por intereses<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> <span class=\"_ _0\"></span>ingresos por <span class=\"_ _6\"></span>intereses <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> reconocen us<span class=\"_ _0\"></span>ando <span class=\"ls5\">el</span> <span class=\"_ _6\"></span>m\u00e9todo d<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l tipo <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> inter\u00e9s <span class=\"_ _6\"></span>efectivo. </span></span></span></span></span>Cuando <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cobrar <span class=\"_ _4\"></span>sufre <span class=\"_ _4\"></span>p\u00e9rdida <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>deterioro <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>alor, <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>reduce <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>valor <span class=\"_ _4\"></span>contable <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>importe<span class=\"_ _27\"> </span>recuperable, descontando los flujos futuros de efectivo estimados al tipo de inter\u00e9s efectivo original del instrumento, y<span class=\"_ _27\"> </span>contin\u00faa llevando el descuento como menos ingreso por intereses.<span class=\"_ _27\"> </span>Los ingresos por i<span class=\"_ _0\"></span>ntereses de pr\u00e9stamos <span class=\"_ _0\"></span>que hayan sufr<span class=\"_ _0\"></span>ido p\u00e9rdidas por de<span class=\"_ _0\"></span>terioro del valor <span class=\"_ _0\"></span>se reconocen utilizando <span class=\"_ _0\"></span>el<span class=\"_ _27\"> </span>m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _27\"> </span>Coste por <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>tereses<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>generales <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _8\"></span>directamente <span class=\"_ _8\"></span>atribuibles <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onstrucci\u00f3n <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span>producci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _6\"></span>aptos, <span class=\"_ _6\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _6\"></span>aquellos <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>necesariamente <span class=\"_ _6\"></span>requieren <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tiempo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sustancial <span class=\"_ _6\"></span>antes<span class=\"_ _27\"> </span>de <span class=\"_ _1\"></span>estar <span class=\"_ _1\"></span>preparados <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el uso <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> venta, <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>\u00f1aden al <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>esos <span class=\"_ _1\"></span>activos,<span class=\"_ _8\"></span> hasta <span class=\"ls5\">que</span> llega <span class=\"ls6\">el</span> momento<span class=\"_ _27\"> </span>en<span class=\"ls0\"> <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos e<span class=\"_ _0\"></span>st\u00e1n sust<span class=\"_ _0\"></span>ancialmente preparados <span class=\"_ _6\"></span>para <span class=\"ls5\">el<span class=\"_ _0\"></span><span class=\"ls0\"> uso <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _0\"></span>se pretende o la venta.<span class=\"_ _27\"> </span></span></span></span></span></span>Los ingreso<span class=\"_ _0\"></span>s financieros <span class=\"_ _6\"></span>obtenidos por <span class=\"_ _6\"></span>la inversi\u00f3n <span class=\"_ _6\"></span>temporal de <span class=\"_ _6\"></span>los pr\u00e9stamos <span class=\"_ _0\"></span>espec\u00edficos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la espera <span class=\"_ _6\"></span>de su <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>en lo<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>activos aptos se deducen de los costes por intereses susceptibles de <span class=\"_ _0\"></span>capitalizaci\u00f3n.<span class=\"_ _27\"> </span>El resto de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-621": {
   "value": "4.10. Ingresos y gastos<span class=\"_ _27\"> </span>De <span class=\"_ _1\"></span>acuerdo con <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>principio de <span class=\"_ _1\"></span>devengo, l<span class=\"_ _1\"></span>os i<span class=\"_ _1\"></span>ngresos y <span class=\"_ _1\"></span>gastos <span class=\"_ _1\"></span>se registran <span class=\"_ _1\"></span>cuando <span class=\"_ _1\"></span>ocurren, con <span class=\"_ _1\"></span>independencia de<span class=\"_ _1\"></span> la<span class=\"_ _27\"> </span>fecha de su cobro o de su pago.<span class=\"_ _27\"> </span>Los ingresos ordinarios por la <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>enta de bienes o servicios se<span class=\"_ _0\"></span> reconocen por un importe que<span class=\"_ _0\"></span> refleja la contraprestaci\u00f3n<span class=\"_ _27\"> </span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo espera <span class=\"_ _1\"></span>tener <span class=\"_ _1\"></span>derecho <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>recibir <span class=\"_ _1\"></span>a cambio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>transferir <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>o se<span class=\"_ _1\"></span>rvicios a <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>cliente, <span class=\"_ _1\"></span>en el<span class=\"_ _1\"></span> momento <span class=\"_ _1\"></span>en<span class=\"_ _27\"> </span>que el cliente obtiene el control de los bienes o servicios prestados. La contraprestaci\u00f3n que se compromete en un contrato con un cliente <span class=\"_ _0\"></span>puede incluir importes fijos, importes variables,<span class=\"_ _27\"> </span>o <span class=\"_ _4\"></span>am<span class=\"_ _1\"></span>bos. <span class=\"_ _4\"></span>El <span class=\"_ _3\"> </span>importe <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>contraprestaci\u00f3n <span class=\"_ _3\"> </span>puede <span class=\"_ _4\"></span>varia<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>debido <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>descuentos, <span class=\"_ _4\"> </span>reembolsos, <span class=\"_ _3\"> </span>incentivos, <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>rimas <span class=\"_ _4\"></span>de<span class=\"_ _27\"> </span>desempe\u00f1o, penalizaciones u otros elementos similares. S\u00f3lo se <span class=\"_ _1\"></span>incluye una c<span class=\"_ _1\"></span>ontraprestaci\u00f3n contingente en <span class=\"_ _1\"></span>el precio d<span class=\"_ _1\"></span>e la tra<span class=\"_ _1\"></span>nsacci\u00f3n cuando es altame<span class=\"_ _1\"></span>nte probable que <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ingresos <span class=\"_ _8\"></span>ordinarios <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>futuras <span class=\"_ _8\"></span>reversiones <span class=\"_ _8\"></span>significativas. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>ingresos<span class=\"_ _27\"> </span>ordinarios <span class=\"_ _9\"> </span>se <span class=\"_ _3\"> </span>presentan<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>netos <span class=\"_ _3\"> </span>del <span class=\"_ _9\"> </span>impuesto <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>obre <span class=\"_ _3\"> </span>valor <span class=\"_ _9\"> </span>a\u00f1adido <span class=\"_ _9\"> </span>y <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>cualquier <span class=\"_ _3\"> </span>otro <span class=\"_ _9\"> </span>importe <span class=\"_ _3\"> </span>o <span class=\"_ _9\"> </span>impuesto, <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>en<span class=\"_ _27\"> </span>sustancia corresponda a cantidades recibidas por cuenta de terceros.<span class=\"_ _27\"> </span>Ventas de bienes<span class=\"_ _27\"> </span>Los <span class=\"_ _1\"></span>ingresos <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rdinarios <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>venta <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bienes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>reconocen <span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>tisface l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>obligaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>esempe\u00f1o<span class=\"_ _27\"> </span>mediante <span class=\"ls7\">la</span> <span class=\"_ _1\"></span>transferencia <span class=\"ls5\">de</span> <span class=\"_ _1\"></span>los bienes <span class=\"_ _1\"></span>comprometidos <span class=\"_ _1\"></span><span class=\"ls5\">al</span> cliente. <span class=\"_ _1\"></span><span class=\"lsd\">Un</span> <span class=\"_ _1\"></span>activo <span class=\"lsc\">se</span> <span class=\"_ _1\"></span>transfiere cuando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>cliente <span class=\"_ _1\"></span>obtiene<span class=\"_ _1\"></span> <span class=\"ls6\">el<span class=\"_ _27\"> </span></span>control <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>ese <span class=\"_ _8\"></span>activo. <span class=\"_ _4\"></span><span class=\"ls8\">Al</span> <span class=\"_ _4\"></span>evaluar <span class=\"_ _4\"></span><span class=\"ls7\">la<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>satisfacci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>obligaci\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>desempe\u00f1o, <span class=\"_ _8\"></span><span class=\"ls5\">el</span> <span class=\"_ _4\"></span>Grupo <span class=\"_ _3\"> </span>considera <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>si<span class=\"_ _1\"></span>guientes<span class=\"_ _27\"> </span></span></span>indicadores de la transferencia de control, que incluyen, pero no se limitan a los siguientes:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El Grupo tiene un derecho presente al pago por el activo<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente tiene el derecho legal al <span class=\"_ _1\"></span>activo<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El Grupo ha transferido la posesi\u00f3n f\u00edsica del <span class=\"_ _6\"></span>ac<span class=\"_ _1\"></span>tivo<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente tiene los riesgos y recompensas significativos de la propiedad de<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span> activo<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El cliente ha aceptado el activo<span class=\"_ _27\"> </span></span>Como <span class=\"_ _1\"></span><span class=\"ls5\">es</span> pr\u00e1ctica <span class=\"_ _1\"></span>habitual <span class=\"ls5\">en</span> <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _1\"></span>sector, <span class=\"_ _1\"></span>algunos <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>han suscrito c<span class=\"_ _1\"></span>ontratos <span class=\"_ _1\"></span>con <span class=\"ls5\">el</span> <span class=\"_ _8\"></span>Grupo <span class=\"ls5\">por</span> compras <span class=\"_ _1\"></span>que <span class=\"_ _4\"></span>tienen<span class=\"_ _27\"> </span>derecho <span class=\"_ _6\"></span>a un <span class=\"_ _6\"></span>descuento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>recio <span class=\"_ _6\"></span>basado e<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>ntidad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>compra <span class=\"_ _0\"></span>m\u00ednima, <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>descuentos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>olumen <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>compra<span class=\"_ _27\"> </span>o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>descuentos <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>pronto <span class=\"_ _6\"></span>pago. <span class=\"_ _6\"></span>Estos <span class=\"_ _6\"></span>descuentos <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontabilizan <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>reducci\u00f3n <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"lsb\">las<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>ventas <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobrar<span class=\"_ _27\"> </span></span></span>en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>mismo <span class=\"_ _7\"></span>mes <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>facturan <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>combinaci\u00f3n d<span class=\"_ _0\"></span>e los <span class=\"_ _6\"></span>datos de <span class=\"_ _0\"></span>compras reales <span class=\"_ _6\"></span>del cliente<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>y la experiencia hist\u00f3rica cuando los datos de compras reales del cliente se conocen m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>delante.<span class=\"_ _27\"> </span>Prestaci\u00f3n de servicios<span class=\"_ _27\"> </span>Los ingresos ordinarios derivados de la pre<span class=\"_ _0\"></span>staci\u00f3n de servicios se reconocen considerando el grado de realizaci<span class=\"_ _0\"></span>\u00f3n de<span class=\"_ _27\"> </span>la prestaci\u00f3n a la fecha de cierre cuando el resultado de la misma puede ser estimado <span class=\"_ _0\"></span>con fiabilidad.<span class=\"_ _27\"> </span>Esta <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ircunstancia <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> produce <span class=\"_ _6\"></span>cuando <span class=\"ls5\">el<span class=\"_ _6\"></span><span class=\"ls0\"> importe <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> los <span class=\"_ _6\"></span>ingresos<span class=\"_ _1\"></span>; <span class=\"_ _0\"></span><span class=\"ls6\">el<span class=\"ls0\"> grado <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> rea<span class=\"_ _0\"></span>lizaci\u00f3n; los <span class=\"_ _6\"></span>costes y<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>incurridos y<span class=\"_ _1\"></span> los<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>pendientes <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>incurrir <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>ueden <span class=\"_ _8\"></span>ser <span class=\"_ _4\"></span>valorados <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>fiabilidad <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>es <span class=\"_ _8\"></span>probable <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reciban <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>beneficios <span class=\"_ _8\"></span>econ\u00f3micos<span class=\"_ _27\"> </span>derivados <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>prestaci\u00f3n <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ervicio. <span class=\"_ _9\"> </span><span class=\"ls8\">En</span> <span class=\"_ _8\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>restaciones <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>servicios <span class=\"_ _8\"></span>cuyo <span class=\"_ _8\"></span>resultado <span class=\"_ _4\"></span>final <span class=\"_ _8\"></span><span class=\"ls5\">no</span> <span class=\"_ _8\"></span>puede <span class=\"_ _4\"></span>ser<span class=\"_ _27\"> </span>estimado <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>fiabilidad, <span class=\"_ _7\"></span>los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>\u00f3lo <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>hasta <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>l\u00edmite de<span class=\"_ _0\"></span> los<span class=\"_ _0\"></span> ga<span class=\"_ _0\"></span>stos reconoci<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>son<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>recuperables.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-596": {
   "value": "Coste por <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>tereses<span class=\"_ _27\"> </span> Los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>generales <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _8\"></span>directamente <span class=\"_ _8\"></span>atribuibles <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onstrucci\u00f3n <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span> producci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _6\"></span>aptos, <span class=\"_ _6\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _6\"></span>aquellos <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>necesariamente <span class=\"_ _6\"></span>requieren <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tiempo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sustancial <span class=\"_ _6\"></span>antes<span class=\"_ _27\"> </span> de <span class=\"_ _1\"></span>estar <span class=\"_ _1\"></span>preparados <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el uso <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> venta, <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>\u00f1aden al <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>esos <span class=\"_ _1\"></span>activos,<span class=\"_ _8\"></span> hasta <span class=\"ls5\">que</span> llega <span class=\"ls6\">el</span> momento<span class=\"_ _27\"> </span> en<span class=\"ls0\"> <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos e<span class=\"_ _0\"></span>st\u00e1n sust<span class=\"_ _0\"></span>ancialmente preparados <span class=\"_ _6\"></span>para <span class=\"ls5\">el<span class=\"_ _0\"></span><span class=\"ls0\"> uso <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _0\"></span>se pretende o la venta.<span class=\"_ _27\"> </span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span></span>Los ingreso<span class=\"_ _0\"></span>s financieros <span class=\"_ _6\"></span>obtenidos por <span class=\"_ _6\"></span>la inversi\u00f3n <span class=\"_ _6\"></span>temporal de <span class=\"_ _6\"></span>los pr\u00e9stamos <span class=\"_ _0\"></span>espec\u00edficos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la espera <span class=\"_ _6\"></span>de su <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>en lo<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span> activos aptos se deducen de los costes por intereses susceptibles de <span class=\"_ _0\"></span>capitalizaci\u00f3n.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> El resto de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-608": {
   "value": "Coste por <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>tereses<span class=\"_ _27\"> </span> Los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>generales <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _8\"></span>directamente <span class=\"_ _8\"></span>atribuibles <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onstrucci\u00f3n <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span> producci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _6\"></span>aptos, <span class=\"_ _6\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _6\"></span>aquellos <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>necesariamente <span class=\"_ _6\"></span>requieren <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tiempo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sustancial <span class=\"_ _6\"></span>antes<span class=\"_ _27\"> </span> de <span class=\"_ _1\"></span>estar <span class=\"_ _1\"></span>preparados <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el uso <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> venta, <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>\u00f1aden al <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>esos <span class=\"_ _1\"></span>activos,<span class=\"_ _8\"></span> hasta <span class=\"ls5\">que</span> llega <span class=\"ls6\">el</span> momento<span class=\"_ _27\"> </span> en<span class=\"ls0\"> <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos e<span class=\"_ _0\"></span>st\u00e1n sust<span class=\"_ _0\"></span>ancialmente preparados <span class=\"_ _6\"></span>para <span class=\"ls5\">el<span class=\"_ _0\"></span><span class=\"ls0\"> uso <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _0\"></span>se pretende o la venta.<span class=\"_ _27\"> </span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span></span>Los ingreso<span class=\"_ _0\"></span>s financieros <span class=\"_ _6\"></span>obtenidos por <span class=\"_ _6\"></span>la inversi\u00f3n <span class=\"_ _6\"></span>temporal de <span class=\"_ _6\"></span>los pr\u00e9stamos <span class=\"_ _0\"></span>espec\u00edficos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la espera <span class=\"_ _6\"></span>de su <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>en lo<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span> activos aptos se deducen de los costes por intereses susceptibles de <span class=\"_ _0\"></span>capitalizaci\u00f3n.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> El resto de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "Coste por <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>tereses<span class=\"_ _27\"> </span> Los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>generales <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _8\"></span>directamente <span class=\"_ _8\"></span>atribuibles <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onstrucci\u00f3n <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span> producci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _6\"></span>aptos, <span class=\"_ _6\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _6\"></span>aquellos <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>necesariamente <span class=\"_ _6\"></span>requieren <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tiempo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sustancial <span class=\"_ _6\"></span>antes<span class=\"_ _27\"> </span> de <span class=\"_ _1\"></span>estar <span class=\"_ _1\"></span>preparados <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el uso <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> venta, <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>\u00f1aden al <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>esos <span class=\"_ _1\"></span>activos,<span class=\"_ _8\"></span> hasta <span class=\"ls5\">que</span> llega <span class=\"ls6\">el</span> momento<span class=\"_ _27\"> </span> en<span class=\"ls0\"> <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos e<span class=\"_ _0\"></span>st\u00e1n sust<span class=\"_ _0\"></span>ancialmente preparados <span class=\"_ _6\"></span>para <span class=\"ls5\">el<span class=\"_ _0\"></span><span class=\"ls0\"> uso <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _0\"></span>se pretende o la venta.<span class=\"_ _27\"> </span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"> </span></span></span></span></span>Los ingreso<span class=\"_ _0\"></span>s financieros <span class=\"_ _6\"></span>obtenidos por <span class=\"_ _6\"></span>la inversi\u00f3n <span class=\"_ _6\"></span>temporal de <span class=\"_ _6\"></span>los pr\u00e9stamos <span class=\"_ _0\"></span>espec\u00edficos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la espera <span class=\"_ _6\"></span>de su <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>en lo<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span> activos aptos se deducen de los costes por intereses susceptibles de <span class=\"_ _0\"></span>capitalizaci\u00f3n.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> El resto de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "Coste por <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span>tereses<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>intereses <span class=\"_ _8\"></span>generales <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>sean <span class=\"_ _8\"></span>directamente <span class=\"_ _8\"></span>atribuibles <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onstrucci\u00f3n <span class=\"_ _8\"></span>o<span class=\"_ _27\"> </span>producci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _6\"></span>aptos, <span class=\"_ _6\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _6\"></span>aquellos <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>necesariamente <span class=\"_ _6\"></span>requieren <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tiempo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sustancial <span class=\"_ _6\"></span>antes<span class=\"_ _27\"> </span>de <span class=\"_ _1\"></span>estar <span class=\"_ _1\"></span>preparados <span class=\"_ _1\"></span>para<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el uso <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> venta, <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>\u00f1aden al <span class=\"_ _1\"></span>coste <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>esos <span class=\"_ _1\"></span>activos,<span class=\"_ _8\"></span> hasta <span class=\"ls5\">que</span> llega <span class=\"ls6\">el</span> momento<span class=\"_ _27\"> </span>en<span class=\"ls0\"> <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos e<span class=\"_ _0\"></span>st\u00e1n sust<span class=\"_ _0\"></span>ancialmente preparados <span class=\"_ _6\"></span>para <span class=\"ls5\">el<span class=\"_ _0\"></span><span class=\"ls0\"> uso <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _0\"></span>se pretende o la venta.<span class=\"_ _27\"> </span></span></span></span></span></span>Los ingreso<span class=\"_ _0\"></span>s financieros <span class=\"_ _6\"></span>obtenidos por <span class=\"_ _6\"></span>la inversi\u00f3n <span class=\"_ _6\"></span>temporal de <span class=\"_ _6\"></span>los pr\u00e9stamos <span class=\"_ _0\"></span>espec\u00edficos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la espera <span class=\"_ _6\"></span>de su <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>en lo<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>activos aptos se deducen de los costes por intereses susceptibles de <span class=\"_ _0\"></span>capitalizaci\u00f3n.<span class=\"_ _27\"> </span>El resto de los costes por intereses se reconoce en resultados en el ejercicio en que se incurre en ellos.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "4.11. Provisiones y Contingencias<span class=\"_ _27\"> </span>En la formulaci\u00f3n de estas cuentas anuales consolidadas, los administradores diferencian<span class=\"_ _0\"></span> entre:<span class=\"_ _27\"> </span>Provisiones<span class=\"_ _27\"> </span>Entendidas  como <span class=\"_ _11\"> </span>aquellos  pasivos <span class=\"_ _11\"> </span>q<span class=\"_ _1\"></span>ue  cubren  obligaciones  presentes <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>fe<span class=\"_ _1\"></span>cha  del  balance  su<span class=\"_ _1\"></span>rgidas  como<span class=\"_ _27\"> </span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sucesos <span class=\"_ _1\"></span>pasados <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pueden <span class=\"_ _1\"></span>derivarse <span class=\"_ _1\"></span>perjuicios <span class=\"_ _1\"></span>patrimoniales de <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>materializaci\u00f3n<span class=\"_ _27\"> </span>para el Grupo, cuyo importe y momento de cancelaci\u00f3n son indeterminados.<span class=\"_ _27\"> </span>Dichos <span class=\"_ _5\"> </span>saldos <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>registran <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span><span class=\"ls5\">el</span> <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>actual <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>m\u00e1s <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>bable <span class=\"_ _4\"></span><span class=\"ls5\">que</span> <span class=\"_ _3\"> </span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span>estima <span class=\"_ _3\"> </span><span class=\"ls5\">que</span> <span class=\"_ _3\"> </span><span class=\"ls6\">el<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _9\"> </span>tendr\u00e1 <span class=\"_ _4\"></span><span class=\"ls5\">que<span class=\"_ _27\"> </span></span>desembolsar para cancelar la obligaci\u00f3n.<span class=\"_ _27\"> </span>Cuando <span class=\"_ _1\"></span>se trata <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisiones con <span class=\"_ _1\"></span>vencimiento inferior <span class=\"_ _1\"></span>o igual <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>un a\u00f1o, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el efecto <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>no es <span class=\"_ _1\"></span>significativo, no<span class=\"_ _27\"> </span>se <span class=\"_ _4\"> </span>lleva <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>cabo <span class=\"_ _3\"> </span>ning\u00fan <span class=\"_ _4\"></span>tipo <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>descuento. <span class=\"_ _3\"> </span>Las <span class=\"_ _4\"></span>provisiones <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>revisan <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ada<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>balance <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>son<span class=\"_ _27\"> </span>ajustadas <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> o<span class=\"_ _0\"></span>bjetivo <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>reflejar <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> m<span class=\"_ _0\"></span>ejor <span class=\"_ _6\"></span>estimaci\u00f3n a<span class=\"_ _0\"></span>ctual <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>sivo <span class=\"_ _6\"></span>correspondiente en cada momento.<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span>Las<span class=\"ls0\"> <span class=\"_ _6\"></span>compensaciones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>recibir <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">un<span class=\"ls0\"> <span class=\"_ _6\"></span>terc<span class=\"_ _1\"></span>ero <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span>momento <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>liquidar<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>provisiones <span class=\"_ _6\"></span><span class=\"lse\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>reco<span class=\"_ _1\"></span>nocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>un activ<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>sin<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>minorar <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>importe <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>provisi\u00f3n, <span class=\"_ _7\"></span>siempre <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span><span class=\"ls6\">no<span class=\"ls0\"> <span class=\"_ _7\"></span>existan <span class=\"_ _6\"></span>dudas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _7\"></span>dicho<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>reembolso <span class=\"_ _6\"></span><span class=\"lsc\">va<span class=\"ls0\"> <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>ser <span class=\"_ _6\"></span>recibido, <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>exceder<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>del importe de la obligaci\u00f3n registrada. Cuando <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>xiste <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>v\u00ednculo <span class=\"_ _0\"></span>legal <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>contractual <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>xteriorizaci\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _7\"></span>riesgo, <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span>virtud <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>cual <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span><span class=\"ls6\">no<span class=\"ls0\"> <span class=\"_ _7\"></span>est\u00e9 <span class=\"_ _7\"></span>obligada<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span>a <span class=\"_ _6\"></span>responder <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>mismo, <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>importe de dicha compensaci\u00f3n se deduce del importe de la <span class=\"_ _6\"></span>provisi\u00f3n.<span class=\"_ _27\"> </span></span></span></span></span>Pasivos Contingentes<span class=\"_ _27\"> </span>Bajo <span class=\"_ _8\"></span>este <span class=\"_ _4\"></span>concepto, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>incluyen <span class=\"_ _4\"></span>aquellas <span class=\"_ _8\"></span>obligaciones <span class=\"_ _8\"></span>posibles, <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>urgidas <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>onsecuencia <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>suc<span class=\"_ _0\"></span>esos <span class=\"_ _4\"></span>pa<span class=\"_ _0\"></span>sados,<span class=\"_ _27\"> </span>cuya ma<span class=\"_ _1\"></span>terializaci\u00f3n est\u00e1 co<span class=\"_ _1\"></span>ndicionada a <span class=\"_ _1\"></span>que o<span class=\"_ _1\"></span>curra, o <span class=\"_ _1\"></span>no, uno <span class=\"_ _1\"></span>o m<span class=\"_ _1\"></span>\u00e1s eventos <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>independientes de <span class=\"_ _1\"></span>la voluntad<span class=\"_ _27\"> </span>del <span class=\"_ _8\"></span>Grupo. <span class=\"_ _4\"></span>El <span class=\"_ _1\"></span>balance <span class=\"_ _8\"></span>co<span class=\"_ _1\"></span>nsolidado <span class=\"_ _8\"></span>adjunto, <span class=\"_ _8\"></span>recoge <span class=\"_ _8\"></span>todas <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>ovisiones <span class=\"_ _8\"></span>significativas <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>respecto <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>cuales <span class=\"_ _8\"></span>se<span class=\"_ _27\"> </span>estima <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>probable <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>te<span class=\"_ _1\"></span>nga <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>atender <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>obligaci\u00f3n. <span class=\"_ _4\"></span>Los <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>asivos <span class=\"_ _4\"></span>contingentes <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>reconocen <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l<span class=\"_ _27\"> </span>balance <span class=\"_ _1\"></span>de si<span class=\"_ _1\"></span>tuaci\u00f3n, sino <span class=\"_ _1\"></span>que s<span class=\"_ _1\"></span>e info<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span> sobre <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>mismos, <span class=\"_ _1\"></span>conforme <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>requerimientos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>normativa contable<span class=\"_ _27\"> </span>(Nota 21<span class=\"ls11\">).<span class=\"_ _27\"> </span></span>Las pro<span class=\"_ _0\"></span>visiones q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se c<span class=\"_ _0\"></span>uantifican tenien<span class=\"_ _0\"></span>do en<span class=\"_ _0\"></span> cons<span class=\"_ _0\"></span>ideraci\u00f3n la<span class=\"_ _0\"></span> mejor<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nformaci\u00f3n d<span class=\"_ _0\"></span>isponible s<span class=\"_ _0\"></span>obre l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>consecuencias<span class=\"_ _27\"> </span>del<span class=\"ls0\"> <span class=\"_ _9\"> </span>suceso <span class=\"_ _5\"> </span></span>que<span class=\"ls0\"> <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>origina. <span class=\"_ _9\"> </span>S</span>on<span class=\"ls0\"> <span class=\"_ _5\"> </span>reestimadas <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ocasi\u00f3n <span class=\"_ _5\"> </span></span>de<span class=\"ls0\"> <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ada <span class=\"_ _5\"> </span>cierre <span class=\"_ _9\"> </span>contable,<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span><span class=\"lse\">se<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>utilizan  para <span class=\"_ _5\"> </span>afrontar <span class=\"_ _b\"> </span>las<span class=\"_ _27\"> </span></span>obligaciones <span class=\"_ _3\"> </span>espec<span class=\"_ _1\"></span>\u00edficas <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>las <span class=\"_ _9\"> </span>cuales <span class=\"_ _3\"> </span>fue<span class=\"_ _1\"></span>ron <span class=\"_ _3\"> </span>originalmente <span class=\"_ _9\"> </span>reconocidas, <span class=\"_ _3\"> </span>procedi\u00e9ndose <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>su <span class=\"_ _9\"> </span>reversi\u00f3n, <span class=\"_ _9\"> </span>total <span class=\"_ _3\"> </span>o<span class=\"_ _27\"> </span>parcial, cuando dichas obligaciones dejan de existir o<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>disminuyen.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-622": {
   "value": "4.11. Provisiones y Contingencias<span class=\"_ _27\"> </span>En la formulaci\u00f3n de estas cuentas anuales consolidadas, los administradores diferencian<span class=\"_ _0\"></span> entre:<span class=\"_ _27\"> </span>Provisiones<span class=\"_ _27\"> </span>Entendidas  como <span class=\"_ _11\"> </span>aquellos  pasivos <span class=\"_ _11\"> </span>q<span class=\"_ _1\"></span>ue  cubren  obligaciones  presentes <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>fe<span class=\"_ _1\"></span>cha  del  balance  su<span class=\"_ _1\"></span>rgidas  como<span class=\"_ _27\"> </span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>sucesos <span class=\"_ _1\"></span>pasados <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pueden <span class=\"_ _1\"></span>derivarse <span class=\"_ _1\"></span>perjuicios <span class=\"_ _1\"></span>patrimoniales de <span class=\"_ _1\"></span>probable <span class=\"_ _1\"></span>materializaci\u00f3n<span class=\"_ _27\"> </span>para el Grupo, cuyo importe y momento de cancelaci\u00f3n son indeterminados.<span class=\"_ _27\"> </span>Dichos <span class=\"_ _5\"> </span>saldos <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>registran <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span><span class=\"ls5\">el</span> <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>actual <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>m\u00e1s <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>bable <span class=\"_ _4\"></span><span class=\"ls5\">que</span> <span class=\"_ _3\"> </span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span>estima <span class=\"_ _3\"> </span><span class=\"ls5\">que</span> <span class=\"_ _3\"> </span><span class=\"ls6\">el<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _9\"> </span>tendr\u00e1 <span class=\"_ _4\"></span><span class=\"ls5\">que<span class=\"_ _27\"> </span></span>desembolsar para cancelar la obligaci\u00f3n.<span class=\"_ _27\"> </span>Cuando <span class=\"_ _1\"></span>se trata <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provisiones con <span class=\"_ _1\"></span>vencimiento inferior <span class=\"_ _1\"></span>o igual <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>un a\u00f1o, <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el efecto <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>no es <span class=\"_ _1\"></span>significativo, no<span class=\"_ _27\"> </span>se <span class=\"_ _4\"> </span>lleva <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>cabo <span class=\"_ _3\"> </span>ning\u00fan <span class=\"_ _4\"></span>tipo <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>descuento. <span class=\"_ _3\"> </span>Las <span class=\"_ _4\"></span>provisiones <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>revisan <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ada<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>balance <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>son<span class=\"_ _27\"> </span>ajustadas <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> o<span class=\"_ _0\"></span>bjetivo <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>reflejar <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> m<span class=\"_ _0\"></span>ejor <span class=\"_ _6\"></span>estimaci\u00f3n a<span class=\"_ _0\"></span>ctual <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>sivo <span class=\"_ _6\"></span>correspondiente en cada momento.<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span>Las<span class=\"ls0\"> <span class=\"_ _6\"></span>compensaciones <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>recibir <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">un<span class=\"ls0\"> <span class=\"_ _6\"></span>terc<span class=\"_ _1\"></span>ero <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span>momento <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>liquidar<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>provisiones <span class=\"_ _6\"></span><span class=\"lse\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>reco<span class=\"_ _1\"></span>nocen <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>un activ<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>sin<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>minorar <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>importe <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>provisi\u00f3n, <span class=\"_ _7\"></span>siempre <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span><span class=\"ls6\">no<span class=\"ls0\"> <span class=\"_ _7\"></span>existan <span class=\"_ _6\"></span>dudas <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _7\"></span>dicho<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>reembolso <span class=\"_ _6\"></span><span class=\"lsc\">va<span class=\"ls0\"> <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>ser <span class=\"_ _6\"></span>recibido, <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>exceder<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>del importe de la obligaci\u00f3n registrada. Cuando <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>xiste <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>v\u00ednculo <span class=\"_ _0\"></span>legal <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>contractual <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>xteriorizaci\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _7\"></span>riesgo, <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span>virtud <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>cual <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>Sociedad <span class=\"_ _6\"></span><span class=\"ls6\">no<span class=\"ls0\"> <span class=\"_ _7\"></span>est\u00e9 <span class=\"_ _7\"></span>obligada<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span>a <span class=\"_ _6\"></span>responder <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>mismo, <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>importe de dicha compensaci\u00f3n se deduce del importe de la <span class=\"_ _6\"></span>provisi\u00f3n.<span class=\"_ _27\"> </span></span></span></span></span>Pasivos Contingentes<span class=\"_ _27\"> </span>Bajo <span class=\"_ _8\"></span>este <span class=\"_ _4\"></span>concepto, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>incluyen <span class=\"_ _4\"></span>aquellas <span class=\"_ _8\"></span>obligaciones <span class=\"_ _8\"></span>posibles, <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>urgidas <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>onsecuencia <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>suc<span class=\"_ _0\"></span>esos <span class=\"_ _4\"></span>pa<span class=\"_ _0\"></span>sados,<span class=\"_ _27\"> </span>cuya ma<span class=\"_ _1\"></span>terializaci\u00f3n est\u00e1 co<span class=\"_ _1\"></span>ndicionada a <span class=\"_ _1\"></span>que o<span class=\"_ _1\"></span>curra, o <span class=\"_ _1\"></span>no, uno <span class=\"_ _1\"></span>o m<span class=\"_ _1\"></span>\u00e1s eventos <span class=\"_ _1\"></span>futuros <span class=\"_ _1\"></span>independientes de <span class=\"_ _1\"></span>la voluntad<span class=\"_ _27\"> </span>del <span class=\"_ _8\"></span>Grupo. <span class=\"_ _4\"></span>El <span class=\"_ _1\"></span>balance <span class=\"_ _8\"></span>co<span class=\"_ _1\"></span>nsolidado <span class=\"_ _8\"></span>adjunto, <span class=\"_ _8\"></span>recoge <span class=\"_ _8\"></span>todas <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>ovisiones <span class=\"_ _8\"></span>significativas <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>respecto <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>cuales <span class=\"_ _8\"></span>se<span class=\"_ _27\"> </span>estima <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>probable <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>te<span class=\"_ _1\"></span>nga <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>atender <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>obligaci\u00f3n. <span class=\"_ _4\"></span>Los <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>asivos <span class=\"_ _4\"></span>contingentes <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>reconocen <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l<span class=\"_ _27\"> </span>balance <span class=\"_ _1\"></span>de si<span class=\"_ _1\"></span>tuaci\u00f3n, sino <span class=\"_ _1\"></span>que s<span class=\"_ _1\"></span>e info<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span> sobre <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>mismos, <span class=\"_ _1\"></span>conforme <span class=\"_ _1\"></span>a los <span class=\"_ _1\"></span>requerimientos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>normativa contable<span class=\"_ _27\"> </span>(Nota 21<span class=\"ls11\">).<span class=\"_ _27\"> </span></span>Las pro<span class=\"_ _0\"></span>visiones q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>se c<span class=\"_ _0\"></span>uantifican tenien<span class=\"_ _0\"></span>do en<span class=\"_ _0\"></span> cons<span class=\"_ _0\"></span>ideraci\u00f3n la<span class=\"_ _0\"></span> mejor<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nformaci\u00f3n d<span class=\"_ _0\"></span>isponible s<span class=\"_ _0\"></span>obre l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>consecuencias<span class=\"_ _27\"> </span>del<span class=\"ls0\"> <span class=\"_ _9\"> </span>suceso <span class=\"_ _5\"> </span></span>que<span class=\"ls0\"> <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>origina. <span class=\"_ _9\"> </span>S</span>on<span class=\"ls0\"> <span class=\"_ _5\"> </span>reestimadas <span class=\"_ _9\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>ocasi\u00f3n <span class=\"_ _5\"> </span></span>de<span class=\"ls0\"> <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>ada <span class=\"_ _5\"> </span>cierre <span class=\"_ _9\"> </span>contable,<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span><span class=\"lse\">se<span class=\"_ _1\"></span></span> <span class=\"_ _9\"> </span>utilizan  para <span class=\"_ _5\"> </span>afrontar <span class=\"_ _b\"> </span>las<span class=\"_ _27\"> </span></span>obligaciones <span class=\"_ _3\"> </span>espec<span class=\"_ _1\"></span>\u00edficas <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>las <span class=\"_ _9\"> </span>cuales <span class=\"_ _3\"> </span>fue<span class=\"_ _1\"></span>ron <span class=\"_ _3\"> </span>originalmente <span class=\"_ _9\"> </span>reconocidas, <span class=\"_ _3\"> </span>procedi\u00e9ndose <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>su <span class=\"_ _9\"> </span>reversi\u00f3n, <span class=\"_ _9\"> </span>total <span class=\"_ _3\"> </span>o<span class=\"_ _27\"> </span>parcial, cuando dichas obligaciones dejan de existir o<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>disminuyen.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-603": {
   "value": "4.12. Informaci\u00f3n sobre medio ambiente<span class=\"_ _27\"> </span>Los <span class=\"_ _4\"></span>gastos <span class=\"_ _4\"></span>relacionados <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>reducci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>impacto <span class=\"_ _8\"></span>medioam<span class=\"_ _1\"></span>biental, <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>s\u00ed <span class=\"_ _4\"></span>como <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>protecci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>mejora <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>medio<span class=\"_ _27\"> </span>ambiente, <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _0\"></span>registran <span class=\"_ _6\"></span>conforme <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span><span class=\"lsc\">su<span class=\"ls0\"> <span class=\"_ _6\"></span>naturaleza <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"lsb\">la<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>cuenta <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>ganancias conso<span class=\"_ _0\"></span>lidada del ejer<span class=\"_ _0\"></span>cicio en que<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>se<span class=\"ls0\"> producen.<span class=\"_ _27\"> </span></span>Los<span class=\"ls0\"> activos destinados a l<span class=\"_ _1\"></span>as citadas actividades <span class=\"lsc\">se</span> <span class=\"_ _0\"></span>clasifican <span class=\"ls5\">en</span> <span class=\"ls5\">el</span> ep\u00edgrafe correspondiente <span class=\"ls5\">del</span> inmovilizado<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>material<span class=\"_ _27\"> </span></span>y se valoran por su preci<span class=\"_ _1\"></span>o de adquisici\u00f3n o coste de producci\u00f3n, neto de l<span class=\"_ _1\"></span>a correspondiente amortizaci\u00f3n acumulada,<span class=\"_ _27\"> </span>calculada <span class=\"_ _0\"></span>en funci\u00f3n <span class=\"_ _6\"></span>de su <span class=\"_ _6\"></span>vida \u00fatil <span class=\"_ _0\"></span>y, en <span class=\"_ _6\"></span>su caso, <span class=\"_ _6\"></span>del importe <span class=\"_ _6\"></span>acumulado por <span class=\"_ _6\"></span>las correcciones <span class=\"_ _6\"></span>valo<span class=\"_ _1\"></span>rativas <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>eterio<span class=\"_ _8\"></span><span class=\"ls11\">ro<span class=\"_ _27\"> </span></span>reconocidas.<span class=\"_ _27\"> </span>Por <span class=\"_ _10\"> </span>lo <span class=\"_ _10\"> </span>que <span class=\"_ _f\"> </span>respecta <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>las <span class=\"_ _10\"> </span>posibles <span class=\"_ _10\"> </span>contingencias <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>materia <span class=\"_ _10\"> </span>medi<span class=\"_ _1\"></span>oambiental <span class=\"_ _13\"> </span>p<span class=\"_ _1\"></span>udieran <span class=\"_ _10\"> </span>producirse, <span class=\"_ _10\"> </span>los<span class=\"_ _27\"> </span>Administradores <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _4\"></span>consideran <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>\u00e9stas <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>encuentran <span class=\"_ _4\"></span>suficientemente <span class=\"_ _4\"></span>cubiertas <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>las<span class=\"_ _27\"> </span>p\u00f3lizas de seguro que tienen suscritas.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-623": {
   "value": "4.13. Indemnizaciones por cese<span class=\"_ _27\"> </span>Las indemnizaciones por<span class=\"_ _0\"></span> cese se <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>gan a <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os empleados <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo consecuencia <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e la <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>ecisi\u00f3n del <span class=\"_ _0\"></span>Grupo de r<span class=\"_ _6\"></span>esci<span class=\"_ _1\"></span>ndir<span class=\"_ _8\"></span> <span class=\"_ _6\"></span><span class=\"lse\">su<span class=\"_ _27\"> </span></span>contrato <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>trabajo antes <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span><span class=\"lsb\">la</span> <span class=\"_ _8\"></span><span class=\"ls5\">edad</span> <span class=\"_ _1\"></span>normal <span class=\"_ _1\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>jubilaci\u00f3n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uando <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>empleado acepta <span class=\"_ _8\"></span>renunciar <span class=\"_ _8\"></span>voluntariamente <span class=\"_ _8\"></span>a<span class=\"_ _27\"> </span>cambio de esas prestaciones. El Grupo <span class=\"_ _1\"></span>reconoce estas prestaciones c<span class=\"_ _1\"></span>uando se ha c<span class=\"_ _1\"></span>omprometido<span class=\"_ _1\"></span> <span class=\"ls5\">de</span> forma <span class=\"_ _0\"></span>demostrable a cesar <span class=\"ls5\">en</span> <span class=\"_ _6\"></span><span class=\"lsc\">su<span class=\"ls0\"> empleo a <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"_ _27\"> </span></span></span></span>trabajadores <span class=\"ls6\">de</span> <span class=\"_ _0\"></span>acuerdo con <span class=\"_ _6\"></span><span class=\"ls6\">un<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ls5\">plan<span class=\"ls0\"> <span class=\"_ _0\"></span>formal detallado sin po<span class=\"_ _0\"></span>sibilidad de retirada o <span class=\"_ _0\"></span>a proporcionar i<span class=\"_ _0\"></span>ndemnizaciones por<span class=\"_ _27\"> </span></span></span></span></span>cese <span class=\"_ _0\"></span>como <span class=\"_ _6\"></span>consecuencia <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>una oferta <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>animar a <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>renuncia <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>oluntaria. <span class=\"_ _6\"></span>Las pr<span class=\"_ _0\"></span>estaciones <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>no s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>van <span class=\"_ _6\"></span>a pagar<span class=\"_ _27\"> </span>en los doce meses siguientes a la fecha del balance se descuentan a su valor <span class=\"_ _0\"></span>actual.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "4.14 Combinaciones de negocios<span class=\"_ _27\"> </span>Las<span class=\"ls0\"> <span class=\"_ _6\"></span>combinaciones <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>negocios <span class=\"ls5\">en</span> <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>adquiere <span class=\"ls6\">el</span> <span class=\"_ _6\"></span>control <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>varios n<span class=\"_ _0\"></span>egocios <span class=\"_ _6\"></span>mediante l<span class=\"_ _1\"></span>a fusi\u00f3n<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>o <span class=\"_ _8\"></span>escisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>varias <span class=\"_ _8\"></span>empresas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>adquisici\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>dos <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>elementos <span class=\"_ _8\"></span>patrimoniales <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>empresa <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una<span class=\"_ _27\"> </span>parte <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>constituya <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _8\"></span>negocios, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>m\u00e9todo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>supone <span class=\"_ _8\"></span>contabilizar, <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>la<span class=\"_ _27\"> </span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ad<span class=\"_ _1\"></span>quisici\u00f3n, <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>identificables <span class=\"_ _8\"></span>adquiridos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>asumidos <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable, <span class=\"_ _8\"></span>siempre <span class=\"_ _8\"></span>y<span class=\"_ _27\"> </span>cuando \u00e9ste pueda ser medido con <span class=\"_ _6\"></span>fiabilidad.<span class=\"_ _27\"> </span>La diferencia entre el c<span class=\"_ _1\"></span>oste de la combinaci\u00f3n de n<span class=\"_ _1\"></span>egocios y el valor de <span class=\"_ _1\"></span>los activos identificables adquiridos menos <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span>de los pasivos <span class=\"_ _0\"></span>asumidos se registra <span class=\"_ _0\"></span>como fondo de <span class=\"_ _0\"></span>comercio, en el <span class=\"_ _6\"></span>caso en que sea <span class=\"_ _0\"></span>positiva, o como <span class=\"_ _6\"></span>un ingreso en la<span class=\"_ _27\"> </span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>nancias, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>caso <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>sea <span class=\"_ _1\"></span>negativa.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>as combinaciones <span class=\"ls5\">de</span> negocios para las que <span class=\"ls5\">en</span> <span class=\"ls7\">la<span class=\"_ _27\"> </span></span>fecha <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">ha<span class=\"ls0\"> <span class=\"_ _6\"></span>concluido <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>proceso de <span class=\"_ _7\"></span>valoraci\u00f3n <span class=\"_ _7\"></span>necesario <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>aplicar <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span>m\u00e9<span class=\"_ _1\"></span>todo <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>adquisici\u00f3n<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>se<span class=\"ls0\"> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontabilizan <span class=\"_ _6\"></span>utilizando <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lores <span class=\"_ _6\"></span>provisionales. </span>Estos <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>eben <span class=\"_ _1\"></span>ser <span class=\"_ _1\"></span>ajustados <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>a\u00f1o <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>ajustes <span class=\"_ _1\"></span>que<span class=\"_ _4\"></span> <span class=\"lse\">se<span class=\"_ _27\"> </span></span>reconozcan <span class=\"_ _5\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _5\"> </span>completar <span class=\"_ _5\"> </span><span class=\"lsb\">la</span>  contabilizac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _b\"> </span>inicial <span class=\"_ _5\"> </span><span class=\"lse\">se<span class=\"_ _1\"></span></span> <span class=\"_ _b\"> </span>realizan <span class=\"_ _b\"> </span><span class=\"ls5\">de</span> <span class=\"_ _5\"> </span>forma <span class=\"_ _b\"> </span>retroactiva, <span class=\"_ _5\"> </span><span class=\"ls5\">de<span class=\"_ _1\"></span></span> <span class=\"_ _5\"> </span>forma <span class=\"_ _5\"> </span><span class=\"ls5\">que</span>  l<span class=\"_ _0\"></span>os  valores<span class=\"_ _27\"> </span>resultantes <span class=\"_ _6\"></span>sean los <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se d<span class=\"_ _0\"></span>erivar\u00edan <span class=\"_ _6\"></span>de haber <span class=\"_ _6\"></span>tenido <span class=\"_ _6\"></span>inicialmente d<span class=\"_ _0\"></span>icha <span class=\"_ _0\"></span>informaci\u00f3n, <span class=\"_ _6\"></span>ajust\u00e1ndose, <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>tan<span class=\"_ _1\"></span>to, <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>cifras<span class=\"_ _27\"> </span>comparativas.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-604": {
   "value": "4.14 Combinaciones de negocios<span class=\"_ _27\"> </span>Las<span class=\"ls0\"> <span class=\"_ _6\"></span>combinaciones <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>negocios <span class=\"ls5\">en</span> <span class=\"_ _7\"></span>las <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>adquiere <span class=\"ls6\">el</span> <span class=\"_ _6\"></span>control <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>varios n<span class=\"_ _0\"></span>egocios <span class=\"_ _6\"></span>mediante l<span class=\"_ _1\"></span>a fusi\u00f3n<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>o <span class=\"_ _8\"></span>escisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>varias <span class=\"_ _8\"></span>empresas <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>adquisici\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>dos <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>elementos <span class=\"_ _8\"></span>patrimoniales <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>empresa <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una<span class=\"_ _27\"> </span>parte <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>constituya <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _8\"></span>negocios, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>m\u00e9todo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>adquisici\u00f3n, <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>supone <span class=\"_ _8\"></span>contabilizar, <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>la<span class=\"_ _27\"> </span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ad<span class=\"_ _1\"></span>quisici\u00f3n, <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>identificables <span class=\"_ _8\"></span>adquiridos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>asumidos <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable, <span class=\"_ _8\"></span>siempre <span class=\"_ _8\"></span>y<span class=\"_ _27\"> </span>cuando \u00e9ste pueda ser medido con <span class=\"_ _6\"></span>fiabilidad.<span class=\"_ _27\"> </span>La diferencia entre el c<span class=\"_ _1\"></span>oste de la combinaci\u00f3n de n<span class=\"_ _1\"></span>egocios y el valor de <span class=\"_ _1\"></span>los activos identificables adquiridos menos <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span>de los pasivos <span class=\"_ _0\"></span>asumidos se registra <span class=\"_ _0\"></span>como fondo de <span class=\"_ _0\"></span>comercio, en el <span class=\"_ _6\"></span>caso en que sea <span class=\"_ _0\"></span>positiva, o como <span class=\"_ _6\"></span>un ingreso en la<span class=\"_ _27\"> </span>cuenta <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>nancias, <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>caso <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>sea <span class=\"_ _1\"></span>negativa.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>as combinaciones <span class=\"ls5\">de</span> negocios para las que <span class=\"ls5\">en</span> <span class=\"ls7\">la<span class=\"_ _27\"> </span></span>fecha <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>ci<span class=\"_ _1\"></span>erre <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">ha<span class=\"ls0\"> <span class=\"_ _6\"></span>concluido <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>proceso de <span class=\"_ _7\"></span>valoraci\u00f3n <span class=\"_ _7\"></span>necesario <span class=\"_ _6\"></span>para <span class=\"_ _7\"></span>aplicar <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span>m\u00e9<span class=\"_ _1\"></span>todo <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>adquisici\u00f3n<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>se<span class=\"ls0\"> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ontabilizan <span class=\"_ _6\"></span>utilizando <span class=\"_ _7\"></span>va<span class=\"_ _1\"></span>lores <span class=\"_ _6\"></span>provisionales. </span>Estos <span class=\"_ _1\"></span>valores <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>eben <span class=\"_ _1\"></span>ser <span class=\"_ _1\"></span>ajustados <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>a\u00f1o <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>adquisici\u00f3n. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>ajustes <span class=\"_ _1\"></span>que<span class=\"_ _4\"></span> <span class=\"lse\">se<span class=\"_ _27\"> </span></span>reconozcan <span class=\"_ _5\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _5\"> </span>completar <span class=\"_ _5\"> </span><span class=\"lsb\">la</span>  contabilizac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _b\"> </span>inicial <span class=\"_ _5\"> </span><span class=\"lse\">se<span class=\"_ _1\"></span></span> <span class=\"_ _b\"> </span>realizan <span class=\"_ _b\"> </span><span class=\"ls5\">de</span> <span class=\"_ _5\"> </span>forma <span class=\"_ _b\"> </span>retroactiva, <span class=\"_ _5\"> </span><span class=\"ls5\">de<span class=\"_ _1\"></span></span> <span class=\"_ _5\"> </span>forma <span class=\"_ _5\"> </span><span class=\"ls5\">que</span>  l<span class=\"_ _0\"></span>os  valores<span class=\"_ _27\"> </span>resultantes <span class=\"_ _6\"></span>sean los <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se d<span class=\"_ _0\"></span>erivar\u00edan <span class=\"_ _6\"></span>de haber <span class=\"_ _6\"></span>tenido <span class=\"_ _6\"></span>inicialmente d<span class=\"_ _0\"></span>icha <span class=\"_ _0\"></span>informaci\u00f3n, <span class=\"_ _6\"></span>ajust\u00e1ndose, <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>tan<span class=\"_ _1\"></span>to, <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>cifras<span class=\"_ _27\"> </span>comparativas.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-624": {
   "value": "4.15. Operaciones con partes vinculadas<span class=\"_ _27\"> </span>Las<span class=\"ls0\">  transacciones  c<span class=\"_ _0\"></span>on  partes  vinculadas  <span class=\"lse\">se</span>  contabilizan  <span class=\"ls5\">de</span>  acuerdo <span class=\"_ _b\"> </span>con  las  norma<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>  <span class=\"ls5\">de</span>  valoraci\u00f3n <span class=\"_ _b\"> </span>detalladas<span class=\"_ _27\"> </span></span>anteriormente. Los <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>recios <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>operacione<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>re<span class=\"_ _1\"></span>alizadas <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>artes <span class=\"_ _8\"></span>vinculadas <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>enc<span class=\"_ _0\"></span>uentran <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>decuadamente <span class=\"_ _8\"></span>soportados, <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>lo<span class=\"_ _27\"> </span>que <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>Administradores <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Soci<span class=\"_ _1\"></span>edad <span class=\"_ _1\"></span>dominante <span class=\"_ _1\"></span>consideran <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>existen <span class=\"_ _8\"></span>riesgos <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>pudieran <span class=\"_ _1\"></span>originar <span class=\"_ _8\"></span>pasivos<span class=\"_ _27\"> </span>fiscales significativos.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "4.16. Activos no corrientes y grupos enajenables de elementos mantenidos para la <span class=\"_ _6\"></span>venta<span class=\"_ _27\"> </span>Los <span class=\"_ _1\"></span>activos<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>corrientes <span class=\"_ _8\"></span>(o g<span class=\"_ _1\"></span>rupos <span class=\"_ _1\"></span>enajenables <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>elementos) <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifican <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo m<span class=\"_ _1\"></span>antenidos <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>venta <span class=\"_ _1\"></span>cuando<span class=\"_ _27\"> </span>se considera <span class=\"_ _0\"></span>que su<span class=\"_ _0\"></span> valor cont<span class=\"_ _0\"></span>able se <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>a a <span class=\"_ _6\"></span>re<span class=\"_ _1\"></span>cuperar a<span class=\"_ _0\"></span> trav\u00e9s de <span class=\"_ _6\"></span>una operaci\u00f3n d<span class=\"_ _0\"></span>e venta <span class=\"_ _0\"></span>en vez<span class=\"_ _0\"></span> de a<span class=\"_ _0\"></span> trav\u00e9s <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>uso<span class=\"_ _27\"> </span>continuado.  Esta  condici\u00f3n <span class=\"_ _5\"> </span>se  considera  cumplida  \u00fan<span class=\"_ _0\"></span>icamente  cuando  l<span class=\"_ _0\"></span>a  venta  e<span class=\"_ _0\"></span>s  altamente  probable, <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span>  est\u00e1<span class=\"_ _27\"> </span>disponible <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>enta <span class=\"_ _6\"></span>inmediata <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>con<span class=\"_ _1\"></span>dici\u00f3n <span class=\"_ _6\"></span>actual <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>previsiblemente <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>completar\u00e1 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>lazo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _6\"></span>desde<span class=\"_ _27\"> </span>la fecha de clasificaci\u00f3n.<span class=\"_ _27\"> </span>Estos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>resentan valorados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>enor i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable m<span class=\"_ _1\"></span>inorado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>los<span class=\"_ _27\"> </span>costes necesarios para su enajenaci\u00f3n y no est\u00e1n sujetos a <span class=\"_ _0\"></span>amortizaci\u00f3n.<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> pasivos <span class=\"_ _1\"></span>vinculados <span class=\"lsc\">se</span> clasifican<span class=\"_ _1\"></span> <span class=\"ls6\">en<span class=\"_ _1\"></span></span> </span>el<span class=\"ls0\"> <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span><span class=\"ff5\">\u201cPasivos</span> <span class=\"_ _1\"></span>vinculados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>activos </span>no<span class=\"ls0\"> <span class=\"_ _1\"></span>corrientes <span class=\"_ _1\"></span>mantenidos <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>la<span class=\"_ _27\"> </span></span>venta\u201d.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "4.16. Activos no corrientes y grupos enajenables de elementos mantenidos para la <span class=\"_ _6\"></span>venta<span class=\"_ _27\"> </span>Los <span class=\"_ _1\"></span>activos<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>corrientes <span class=\"_ _8\"></span>(o g<span class=\"_ _1\"></span>rupos <span class=\"_ _1\"></span>enajenables <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>elementos) <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>clasifican <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo m<span class=\"_ _1\"></span>antenidos <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>venta <span class=\"_ _1\"></span>cuando<span class=\"_ _27\"> </span>se considera <span class=\"_ _0\"></span>que su<span class=\"_ _0\"></span> valor cont<span class=\"_ _0\"></span>able se <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>a a <span class=\"_ _6\"></span>re<span class=\"_ _1\"></span>cuperar a<span class=\"_ _0\"></span> trav\u00e9s de <span class=\"_ _6\"></span>una operaci\u00f3n d<span class=\"_ _0\"></span>e venta <span class=\"_ _0\"></span>en vez<span class=\"_ _0\"></span> de a<span class=\"_ _0\"></span> trav\u00e9s <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>uso<span class=\"_ _27\"> </span>continuado.  Esta  condici\u00f3n <span class=\"_ _5\"> </span>se  considera  cumplida  \u00fan<span class=\"_ _0\"></span>icamente  cuando  l<span class=\"_ _0\"></span>a  venta  e<span class=\"_ _0\"></span>s  altamente  probable, <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span>  est\u00e1<span class=\"_ _27\"> </span>disponible <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>enta <span class=\"_ _6\"></span>inmediata <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>con<span class=\"_ _1\"></span>dici\u00f3n <span class=\"_ _6\"></span>actual <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>previsiblemente <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>completar\u00e1 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>lazo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _6\"></span>desde<span class=\"_ _27\"> </span>la fecha de clasificaci\u00f3n.<span class=\"_ _27\"> </span>Estos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>resentan valorados <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>enor i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>contable <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable m<span class=\"_ _1\"></span>inorado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>los<span class=\"_ _27\"> </span>costes necesarios para su enajenaci\u00f3n y no est\u00e1n sujetos a <span class=\"_ _0\"></span>amortizaci\u00f3n.<span class=\"_ _27\"> </span>Los<span class=\"ls0\"> pasivos <span class=\"_ _1\"></span>vinculados <span class=\"lsc\">se</span> clasifican<span class=\"_ _1\"></span> <span class=\"ls6\">en<span class=\"_ _1\"></span></span> </span>el<span class=\"ls0\"> <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span><span class=\"ff5\">\u201cPasivos</span> <span class=\"_ _1\"></span>vinculados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>activos </span>no<span class=\"ls0\"> <span class=\"_ _1\"></span>corrientes <span class=\"_ _1\"></span>mantenidos <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>la<span class=\"_ _27\"> </span></span>venta\u201d.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-605": {
   "value": "4.17. Beneficios por acci\u00f3n<span class=\"_ _27\"> </span> El beneficio b<span class=\"_ _1\"></span>\u00e1sico por acci\u00f3n se <span class=\"_ _1\"></span>calcula como el<span class=\"_ _1\"></span> cociente entre <span class=\"_ _1\"></span>el beneficio ne<span class=\"_ _1\"></span>to del per\u00edodo atribuible a<span class=\"_ _1\"></span> la Sociedad<span class=\"_ _27\"> </span> dominante <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>n\u00famero <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>ponderado <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>acciones <span class=\"_ _4\"></span>ordinarias <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>circulaci\u00f3n <span class=\"_ _4\"></span>durante <span class=\"_ _4\"></span>dicho <span class=\"_ _4\"></span>per\u00edodo, <span class=\"_ _4\"> </span>exclui<span class=\"_ _1\"></span>do <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span> n\u00famero medio de las acciones propias mantenidas a lo largo del mismo.<span class=\"_ _27\"> </span> Por su parte, <span class=\"_ _0\"></span>el beneficio d<span class=\"_ _0\"></span>iluido por acci\u00f3n <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e calcula c<span class=\"_ _0\"></span>omo el cociente <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ntre el r<span class=\"_ _0\"></span>esultado neto del <span class=\"_ _0\"></span>per\u00edodo atribuible a<span class=\"_ _27\"> </span><span class=\"_ _6\"></span> los <span class=\"_ _3\"> </span>accionistas <span class=\"_ _3\"> </span>ordinarios <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>n\u00famero <span class=\"_ _3\"> </span>medio <span class=\"_ _3\"> </span>ponderado <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>acciones <span class=\"_ _3\"> </span>ordinarias <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>circulaci\u00f3n <span class=\"_ _3\"> </span>durante <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>per\u00edodo<span class=\"_ _27\"> </span> ajustado <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>promedio <span class=\"_ _6\"></span>ponderado <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>acci<span class=\"_ _1\"></span>ones <span class=\"_ _7\"></span>o<span class=\"_ _1\"></span>rdinarias <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>er\u00edan <span class=\"_ _7\"></span>em<span class=\"_ _1\"></span>itidas <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>onvirtieran <span class=\"_ _6\"></span>todas <span class=\"_ _6\"></span>las <span class=\"_ _7\"></span>acci<span class=\"_ _1\"></span>ones<span class=\"_ _27\"> </span> ordinarias potenciales en acciones ordinarias de la Sociedad dominante.  A estos efectos, <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e considera <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue la conversi<span class=\"_ _0\"></span>\u00f3n tiene lugar <span class=\"_ _0\"></span>al comienzo <span class=\"_ _0\"></span>del per\u00edodo o <span class=\"_ _0\"></span>en el momento <span class=\"_ _0\"></span>de la emisi\u00f3n d<span class=\"_ _6\"></span>e<span class=\"_ _27\"> </span> las acciones ordinarias potenciales si \u00e9stas se hubiesen puesto en circulaci\u00f3n durante el pr<span class=\"_ _0\"></span>opio per\u00edodo (Nota <span class=\"_ _8\"></span><span class=\"ls5\">11<span class=\"ls11\">).<span class=\"_ _27\"> </span></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "5.<span class=\"ls0\"> <span class=\"_ _1a\"> </span>Pol\u00edtica y Gesti\u00f3n de Riesgos<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>Como <span class=\"_ _13\"> </span>cualquier <span class=\"_ _13\"> </span>gr<span class=\"_ _0\"></span>upo <span class=\"_ _13\"> </span>industrial <span class=\"_ _13\"> </span>interna<span class=\"_ _0\"></span>cional, <span class=\"_ _13\"> </span>las <span class=\"_ _13\"> </span>actividades <span class=\"_ _11\"> </span>del <span class=\"_ _13\"> </span>Grupo <span class=\"_ _13\"> </span>est\u00e1n <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>xpuestas <span class=\"_ _13\"> </span>a <span class=\"_ _11\"> </span>diversos <span class=\"_ _13\"> </span>riesgos<span class=\"_ _27\"> </span> financieros: rie<span class=\"_ _0\"></span>sgo de <span class=\"_ _6\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s, rie<span class=\"_ _0\"></span>sgo de <span class=\"_ _6\"></span>tipo de <span class=\"_ _6\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _0\"></span>y riesgo <span class=\"_ _6\"></span>de liquidez, <span class=\"_ _6\"></span>entre otros. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>programa de <span class=\"_ _6\"></span>gesti\u00f3n<span class=\"_ _27\"> </span> del riesgo global <span class=\"_ _1\"></span>del Grupo se ce<span class=\"_ _1\"></span>ntra en la incertidumbre de los m<span class=\"_ _1\"></span>ercados financieros y trata de <span class=\"_ _1\"></span>minimizar los efectos<span class=\"_ _27\"> </span> potenciales adversos sobre la rentabilidad financiera.<span class=\"_ _27\"> </span> El <span class=\"_ _4\"></span>sistema <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>control <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>iesgos <span class=\"_ _4\"></span>finan<span class=\"_ _0\"></span>cieros <span class=\"_ _4\"></span>est\u00e1 <span class=\"_ _8\"></span>g<span class=\"_ _1\"></span>estionado <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Dir<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _4\"></span>Financiera <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>arreglo <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>l\u00edticas<span class=\"_ _27\"> </span> aprobadas por el Consejo de Administraci\u00f3n. Dichas pol\u00edticas han sido actualizadas durante el a\u00f1o 2025.<span class=\"_ _27\"> </span> Los <span class=\"_ _3\"> </span>principios <span class=\"_ _3\"> </span>b\u00e1sicos <span class=\"_ _9\"> </span>definidos <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>es<span class=\"_ _1\"></span>tablecimiento <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>pol\u00edtica <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>gesti\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>riesgos <span class=\"_ _3\"> </span>m\u00e1s<span class=\"_ _27\"> </span> significativos son los siguientes:<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Cumplir con las normas de buen gobierno corporativo.<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Cada negocio y \u00e1rea corporativa <span class=\"_ _1\"></span>define:<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>o<span class=\"ff1\"> <span class=\"_ _1b\"> </span>Los mercados y productos en los que puede operar en funci\u00f3n de los conocimient<span class=\"_ _0\"></span>os y capacidades<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>suficientes para asegurar una gesti\u00f3n eficaz del<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>riesgo.<span class=\"_ _27\"> </span> o<span class=\"ff1\"> <span class=\"_ _1b\"> </span>Operadores autorizados.<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los negocios y \u00e1reas corporativas establecen para cada mer<span class=\"_ _0\"></span>cado en el que operan su predisposici\u00f3n al<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>riesgo de forma coherente con la estrategia <span class=\"_ _0\"></span>definida.<span class=\"_ _27\"> </span> Los<span class=\"ls0\"> principales <span class=\"_ _1\"></span>instrumentos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>Grupo Nex<span class=\"_ _1\"></span>til<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>corresponden <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>convertibles <span class=\"_ _8\"></span>emitidas, <span class=\"_ _1\"></span><span class=\"lsb\">lo<span class=\"lse\">s<span class=\"_ _27\"> </span></span></span></span><span class=\"ls0\"><span class=\"lsb\"><span class=\"lse\"> </span></span></span>bonos emitidos <span class=\"_ _1\"></span>por Playvest en 2023<span class=\"_ _1\"></span>, pr\u00e9stamos c<span class=\"_ _1\"></span>on entidades financieras, p\u00f3lizas de cr\u00e9dito<span class=\"_ _1\"></span>, descuento de efectos,<span class=\"_ _27\"> </span> anticipos de exportaci\u00f3n y efectiv<span class=\"ls5\">o.<span class=\"_ _27\"> </span></span> El Grupo Nextil no mantiene en vigor ning\u00fan contrato deriva<span class=\"_ _0\"></span>do para la cobertura del riesgo de tipo de inter\u00e9s o<span class=\"_ _1\"></span> tipo <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"_ _27\"> </span></span><span class=\"ls5\"><span class=\"ls0\"> </span></span>cambio. <span class=\"_ _4\"></span><span class=\"ls6\">La</span> <span class=\"_ _4\"></span>pol\u00edtica <span class=\"_ _4\"></span><span class=\"ls5\">del</span> <span class=\"_ _4\"></span>Grupo, <span class=\"_ _8\"></span>mantenida <span class=\"_ _4\"></span>durante <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>\u00faltimos <span class=\"_ _4\"></span>ejercicios, <span class=\"_ _4\"></span><span class=\"ls6\">es</span> <span class=\"_ _4\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls5\">no</span> <span class=\"_ _4\"></span>negociaci\u00f3n <span class=\"_ _4\"></span>con <span class=\"_ _3\"> </span>instrumentos<span class=\"_ _27\"> </span> financieros.<span class=\"_ _27\"> </span> 5.1. Riesgo de cr\u00e9dito<span class=\"_ _27\"> </span> El<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>instaurada <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>pol\u00edtica<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>nivel <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>riesgo <span class=\"_ _7\"></span><span class=\"ls5\">es<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>g<span class=\"_ _1\"></span>estionada <span class=\"_ _6\"></span>en e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>cu<span class=\"_ _1\"></span>rso<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls7\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"_ _0\"></span> </span></span></span></span></span></span></span></span></span>normal <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>actividades, <span class=\"_ _6\"></span>encontr\u00e1ndose <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>debidamente <span class=\"_ _6\"></span>controlado <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diversas<span class=\"_ _27\"> </span> pol\u00edticas y l\u00edmites de riesgo en las que se establece los requisitos relativos <span class=\"_ _18\"></span><span class=\"ls6\">a:<span class=\"_ _27\"> </span></span><span class=\"ls6\"><span class=\"ls0\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Adecuaci\u00f3n del contrato a la operaci\u00f3n realizada<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Calidad crediticia interna o externa suficiente de la contraparte<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Garant\u00edas adicionales en los casos necesarios (cartas de cr\u00e9dito, avales, etc.) y<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Limitaci\u00f3n de los costes de insolvencia y del coste financiero <span class=\"_ _0\"></span>derivado de la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>morosidad.<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>Partiendo <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>definici\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito, <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _6\"></span>aquel <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>tener <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>con\u00f3mica <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>consecuencia<span class=\"_ _27\"> </span> de que<span class=\"_ _1\"></span> una de<span class=\"_ _1\"></span> las <span class=\"_ _1\"></span>partes contratantes <span class=\"_ _1\"></span>deje de c<span class=\"_ _1\"></span>umplir con <span class=\"_ _1\"></span>sus ob<span class=\"_ _1\"></span>ligaciones y produzca, <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>otra <span class=\"_ _1\"></span>parte, una <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> financiera, el <span class=\"_ _0\"></span>importe que <span class=\"_ _0\"></span>mejor representa <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _7\"></span>m\u00e1xima <span class=\"_ _7\"></span><span class=\"ls5\">al<span class=\"ls0\"> <span class=\"_ _6\"></span>riesgo <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls6\">el<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>orresponder\u00eda <span class=\"_ _7\"></span>con<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ls7\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"lse\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span>el<span class=\"ls0\"> <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>aquellos saldos de clientes no cubiertos por la<span class=\"_ _0\"></span>s diferentes p\u00f3lizas de seguros contratadas por el<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Grupo.<span class=\"_ _27\"> </span></span></span></span><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"> </span></span></span>A 31 de di<span class=\"_ _0\"></span>ciembre de 2025 y 2<span class=\"_ _0\"></span>024 y antes de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsiderar las <span class=\"_ _0\"></span>garant\u00edas y seguros contrat<span class=\"_ _0\"></span>ados indicados m\u00e1s ad<span class=\"_ _0\"></span>elante,<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> la<span class=\"ls0\"> exposici\u00f3n m\u00e1xima <span class=\"ls5\">al</span> riesgo <span class=\"ls5\">de</span> cr\u00e9dito corresponde <span class=\"ls6\">al</span> valor razonable <span class=\"ls5\">de</span> los activos financ<span class=\"_ _1\"></span>ieros mantenidos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>Grupo.<span class=\"_ _27\"> </span>Fundamentalmente <span class=\"_ _4\"></span>debido <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>composici\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>cartera <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>junto <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>pol\u00edtica <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>control <span class=\"_ _4\"></span>inte<span class=\"_ _1\"></span>rna <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>cr\u00e9ditos <span class=\"_ _4\"></span>y gesti\u00f3n de cobros exhaustiva, no se<span class=\"_ _1\"></span> han registrado situaciones de insolvencias relevantes a 31 de diciembre de 202<span class=\"_ _1\"></span>5 y 2024. Las filiales portuguesas renovaron sus seguros de cr\u00e9dito para los ejercicios <span class=\"ls5\">202</span>5 y 2024. Concentraci\u00f3n del Riesgo de Cr\u00e9dito En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2<span class=\"_ _0\"></span>025, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cinco <span class=\"_ _0\"></span>clientes m\u00e1s <span class=\"_ _6\"></span>representativos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>han <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>upuesto <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l 77<span class=\"ls12\">% <span class=\"_ _7\"></span><span class=\"ls0\">d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>nsolidadas </span></span>(un 78% en 2024). El <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>liente <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _8\"></span>significativo <span class=\"_ _1\"></span>corresponde <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Unidad <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Prenda <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span><span class=\"ls6\">55<span class=\"ls12\">% <span class=\"_ _8\"></span></span></span>de <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>ventas <span class=\"_ _1\"></span>consolidadas <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>ejercicio (un <span class=\"_ _4\"></span>68% <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>2024)<span class=\"ls9\">. <span class=\"_ _4\"></span></span>A<span class=\"_ _0\"></span>simismo, <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>liente <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>Unidad <span class=\"_ _8\"></span>de <span class=\"_ _3\"> </span>Tejido <span class=\"_ _8\"></span>representa <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>11<span class=\"_ _1\"></span>% <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>ventas <span class=\"_ _4\"></span>consolidadas <span class=\"_ _8\"></span>del ejercicio 2025 Ning\u00fan otro<span class=\"_ _1\"></span> cliente, individualmente,<span class=\"_ _1\"></span> concentra v<span class=\"_ _1\"></span>entas superiores <span class=\"_ _1\"></span><span class=\"ls6\">al</span> <span class=\"ls5\">10%</span> <span class=\"ls6\">de<span class=\"_ _1\"></span></span> <span class=\"ls7\">las</span> <span class=\"_ _1\"></span>ventas <span class=\"ls6\">del<span class=\"_ _1\"></span></span> Grupo <span class=\"_ _1\"></span>durante el <span class=\"_ _8\"></span>ejercicio 2025.<span class=\"ls0\"> </span>Exposici\u00f3n a riesgo de cr\u00e9dito Seg\u00fan <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha <span class=\"_ _9\"> </span>i<span class=\"_ _1\"></span>ndicado <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>p<span class=\"_ _1\"></span>ol\u00edtica <span class=\"_ _5\"> </span>contable <span class=\"_ _5\"> </span>sobre <span class=\"_ _5\"> </span>deterioro <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>valor, <span class=\"_ _5\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _5\"> </span>tiene <span class=\"_ _5\"> </span>m\u00e9todos <span class=\"_ _5\"> </span>diferentes <span class=\"_ _b\"> </span>para<span class=\"_ _0\"></span> determinar <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado global de los deudores comerciales<span class=\"ls9\">. </span> El valor <span class=\"_ _6\"></span>bruto<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>e los <span class=\"_ _6\"></span>ac<span class=\"_ _1\"></span>tivos fin<span class=\"_ _0\"></span>ancieros por <span class=\"_ _0\"></span>categor\u00edas <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>se ha i<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>dicado <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>pol\u00edticas <span class=\"_ _0\"></span>contables, es <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo s<span class=\"_ _0\"></span>igue:<span class=\"_ _8\"></span>  Tasa esperada<span class=\"_ _0\"></span> de p\u00e9rdida en por<span class=\"_ _0\"></span>centaje Deudores comerciales No vencido 1%<span class=\"ls0\"> </span>12.897 Vencido menos de<span class=\"_ _0\"></span> 30 d\u00edas 2%<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>De 30 a 60 d\u00edas 10%<span class=\"ls0\"> </span>95<span class=\"ls0\"> </span>De 60 a 90 d\u00edas 25%<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>De 90 a 120 d<span class=\"_ _0\"></span>\u00edas 35%<span class=\"ls0\"> </span>97<span class=\"ls0\"> </span>De 120 a 180 d<span class=\"_ _0\"></span>\u00edas 50%<span class=\"ls0\"> </span>- M\u00e1s de 180 d\u00edas 50%<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>Saldo al 31 de<span class=\"_ _0\"></span> diciembre de 202<span class=\"_ _0\"></span>5 2%<span class=\"ls0\"> </span>13.375 No vencido 2%<span class=\"ls0\"> </span>1.833 Vencido menos de<span class=\"_ _0\"></span> 30 d\u00edas 25%<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>De 30 a 60 d\u00edas 27%<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>De 60 a 90 d\u00edas 2%<span class=\"ls0\"> </span>2 De 90 a 120 d<span class=\"_ _0\"></span>\u00edas 78%<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>De 120 a 180 d<span class=\"_ _0\"></span>\u00edas 15%<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>M\u00e1s de 180 d\u00edas 27%<span class=\"ls0\"> </span>592<span class=\"ls0\"> </span>Saldo al 31 de<span class=\"_ _0\"></span> diciembre de 202<span class=\"_ _0\"></span>4 4%<span class=\"ls0\"> </span>2.867 5.2. Riesgo de tipo de inter\u00e9s Las <span class=\"_ _8\"></span>variaciones <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>tipos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _8\"></span>modifican <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>aquellos <span class=\"_ _1\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>devengan <span class=\"_ _8\"></span>un tipo de inter\u00e9s fijo. El <span class=\"_ _0\"></span>objetivo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>gesti<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _6\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>riesgo de <span class=\"_ _6\"></span>tipos <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _0\"></span>es <span class=\"_ _6\"></span>alcanzar un <span class=\"_ _6\"></span>equilibrio e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la e<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>tructura <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>que<span class=\"_ _8\"></span> <span class=\"_ _7\"></span>permita minimizar <span class=\"_ _4\"></span><span class=\"ls5\">el</span> <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>deuda <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span><span class=\"ls5\">el</span> <span class=\"_ _4\"></span>horizonte <span class=\"_ _4\"></span>plurianual <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span><span class=\"ls5\">una</span> <span class=\"_ _4\"></span>volatilidad <span class=\"_ _4\"></span>reducida <span class=\"_ _4\"></span><span class=\"ls6\">en</span> <span class=\"_ _4\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>cuenta <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>p\u00e9rdidas <span class=\"_ _9\"> </span>y<span class=\"_ _1\"></span> ganancias. La<span class=\"ls0\"> <span class=\"_ _6\"></span>fi<span class=\"_ _1\"></span>nanciaci\u00f3n <span class=\"_ _0\"></span>externa <span class=\"_ _0\"></span><span class=\"lsc\">se<span class=\"ls0\"> <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>asa <span class=\"_ _6\"></span>principa<span class=\"_ _1\"></span>lmente <span class=\"_ _0\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>deudas mantenida<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con <span class=\"ls6\">el</span> <span class=\"_ _6\"></span>accionis<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>mayoritario <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>la Sociedad </span></span></span></span></span>dominante <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Grupo, <span class=\"_ _5\"> </span>as\u00ed <span class=\"_ _b\"> </span>como  e<span class=\"_ _0\"></span>n <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>contrato <span class=\"_ _5\"> </span>de  cr\u00e9dito<span class=\"_ _6\"></span>  revolving<span class=\"_ _1\"></span><span class=\"ls13\">,  </span>en <span class=\"_ _5\"> </span>pr\u00e9stamos  con <span class=\"_ _5\"> </span>entidades <span class=\"_ _b\"> </span>financieras  <span class=\"lse\">y </span>obligaciones <span class=\"_ _1\"></span>convertibles <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>acciones<span class=\"_ _1\"></span><span class=\"ls9\">. <span class=\"_ _1\"></span></span>Una <span class=\"_ _1\"></span>parte <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>financiaci\u00f3n <span class=\"_ _1\"></span>devenga <span class=\"_ _8\"></span>tipos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>variables <span class=\"_ _1\"></span>referenciados normalmente al Euribor. En <span class=\"_ _9\"> </span>este <span class=\"_ _9\"> </span>sentido, <span class=\"_ _3\"> </span>subidas <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>Euribor<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>implicar\u00edan <span class=\"_ _9\"> </span>un <span class=\"_ _3\"> </span>mayor <span class=\"_ _9\"> </span>coste <span class=\"_ _9\"> </span>financiero <span class=\"_ _9\"> </span>para <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>Grupo. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>consecuencia,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span><span class=\"lsb\">los</span> resultados y <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _0\"></span>efectivo <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"lsc\">se<span class=\"ls0\"> e<span class=\"_ _0\"></span>ncuentran <span class=\"_ _6\"></span>ex<span class=\"_ _1\"></span>puestos <span class=\"_ _6\"></span>a <span class=\"ls7\">las</span> <span class=\"_ _7\"></span>variaciones <span class=\"ls6\">de</span> <span class=\"_ _6\"></span>los tipos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s de <span class=\"_ _6\"></span>mercado. </span></span></span></span></span></span>El Grupo ha <span class=\"_ _0\"></span>estimado que <span class=\"_ _0\"></span>un incremento de <span class=\"_ _6\"></span>5<span class=\"_ _1\"></span>0 puntos b\u00e1<span class=\"_ _0\"></span>sicos en los <span class=\"_ _0\"></span>tipos de i<span class=\"_ _0\"></span>nter\u00e9s de mercado s<span class=\"_ _0\"></span>upondr\u00eda un cost<span class=\"_ _0\"></span>e adicional anual de <span class=\"ls5\">224</span> miles de euros aproximadamente (116 miles de euros en 2024<span class=\"lsa\">).</span> 5.3. Riesgo de tipo de cambio El Grupo no tiene importes s<span class=\"_ _0\"></span>ignificativos en moneda distinta <span class=\"_ _0\"></span>de la moneda funcional de <span class=\"_ _0\"></span>cada sociedad.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Por <span class=\"_ _6\"></span>otra <span class=\"_ _6\"></span>parte, el<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>posee <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>negocios <span class=\"ls5\">en</span> <span class=\"_ _7\"></span><span class=\"ls6\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>extranjero <span class=\"_ _0\"></span>(Guatemala<span class=\"lsa\">),</span> <span class=\"_ _6\"></span>cuyos <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>netos <span class=\"_ _6\"></span>est\u00e1n <span class=\"_ _6\"></span>expuestos <span class=\"_ _6\"></span><span class=\"ls6\">al<span class=\"ls0\"> <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cambio. <span class=\"ls8\">El<span class=\"_ _1\"></span></span> riesgo <span class=\"ls6\">de</span> <span class=\"_ _1\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>sobre l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>netos <span class=\"ls5\">de</span> <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>operaciones <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _1\"></span>ex<span class=\"_ _1\"></span>tranjero <span class=\"ls5\">del</span> <span class=\"_ _1\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"lse\">se<span class=\"_ _27\"> </span></span>gestiona, principalmente, <span class=\"_ _0\"></span>mediante recursos ajenos denominados en las correspondientes monedas<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>xtranjeras.<span class=\"_ _27\"> </span>A 31 de diciembre de 2025 y 2024, el Grupo no tiene formalizado ning\u00fan contrato de cobertura.<span class=\"_ _27\"> </span>5.4. Riesgo de mercado<span class=\"_ _27\"> </span>El <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mercado <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>precios <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>mercado, <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>ejemplo, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>pos <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>cambio,<span class=\"_ _27\"> </span>tipos <span class=\"_ _6\"></span>de i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>precios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>patrimonio, <span class=\"_ _6\"></span>afecten <span class=\"_ _6\"></span>a l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nstrumentos<span class=\"_ _27\"> </span>financieros que mantiene.<span class=\"_ _27\"> </span>El <span class=\"_ _8\"></span>objetivo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>gesti\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>riesgo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>mercado <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>administrar <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>controlar <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>exposiciones <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>es<span class=\"_ _1\"></span>te <span class=\"_ _8\"></span>riesgo<span class=\"_ _27\"> </span>dentro de unos par\u00e1metros razonables y al mismo tiempo optimizar la rentabilidad.<span class=\"_ _27\"> </span>Las <span class=\"_ _8\"></span>sociedades <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>po <span class=\"_ _8\"></span>operan <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>pa\u00edse<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>egmentos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>diferenciados, <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>que <span class=\"_ _4\"></span>representa<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>nivel <span class=\"_ _1\"></span>de<span class=\"_ _27\"> </span>diversificaci\u00f3n que contribuye a reducir el riesgo de mercado.<span class=\"_ _27\"> </span>Nextil <span class=\"_ _4\"></span>Elastic <span class=\"_ _1\"></span>Fabrics <span class=\"_ _8\"></span>opera <span class=\"_ _1\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>Estados<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Unidos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ertos <span class=\"_ _8\"></span>pa\u00edses <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Centroam\u00e9rica<span class=\"ls9\">. <span class=\"_ _8\"></span></span>Mientras <span class=\"_ _8\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>SICI <span class=\"_ _8\"></span>son<span class=\"_ _27\"> </span>compa\u00f1\u00edas con presencia global e internacional, con lo que n<span class=\"_ _0\"></span>o dependen de un s\u00f3lo<span class=\"_ _1\"></span> mercado.<span class=\"_ _27\"> </span>Dad<span class=\"_ _6\"></span>o la<span class=\"_ _0\"></span> c<span class=\"_ _6\"></span>oyun<span class=\"_ _6\"></span>tura<span class=\"_ _0\"></span> a<span class=\"_ _6\"></span>ctua<span class=\"_ _6\"></span>l de<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ubi<span class=\"_ _6\"></span>da <span class=\"_ _0\"></span>gen<span class=\"_ _6\"></span>era<span class=\"_ _0\"></span>liz<span class=\"_ _6\"></span>ada <span class=\"_ _6\"></span>de p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ci<span class=\"_ _6\"></span>os q<span class=\"_ _6\"></span>ue af<span class=\"_ _6\"></span>ect<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>mane<span class=\"_ _6\"></span>ra <span class=\"_ _0\"></span>esp<span class=\"_ _6\"></span>eci<span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>al G<span class=\"_ _6\"></span>rup<span class=\"_ _0\"></span>o e<span class=\"_ _6\"></span>n lo<span class=\"_ _0\"></span> q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>res<span class=\"_ _0\"></span>pe<span class=\"_ _6\"></span>cta a<span class=\"_ _27\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>mat<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ias<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>pri<span class=\"_ _6\"></span>mas, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>en<span class=\"_ _6\"></span>erg\u00ed<span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>lo<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ansp<span class=\"_ _6\"></span>orte<span class=\"_ _6\"></span>s, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _0\"></span>upo<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rea<span class=\"_ _0\"></span>liz<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>seg<span class=\"_ _0\"></span>ui<span class=\"_ _6\"></span>mien<span class=\"_ _0\"></span>to <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>uo <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>evo<span class=\"_ _6\"></span>luc<span class=\"_ _0\"></span>i\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>dife<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _27\"> </span>pre<span class=\"_ _6\"></span>cio<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _6\"></span> el <span class=\"_ _6\"></span>fin <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>der<span class=\"_ _6\"></span> re<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>rl<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> en<span class=\"_ _6\"></span> el<span class=\"_ _0\"></span> cl<span class=\"_ _6\"></span>ien<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>in<span class=\"_ _6\"></span>al. 5.5. Riesgo de liquidez<span class=\"_ _27\"> </span>El Grupo realiza una gesti\u00f3n activa del riesgo de liquidez con el objetiv<span class=\"_ _0\"></span>o de conseguir recursos financieros suficientes<span class=\"_ _27\"> </span>a trav\u00e9s de facilidades de cr\u00e9dito aportadas por diversas entidades financieras <span class=\"_ _0\"></span>externas.<span class=\"_ _27\"> </span>La<span class=\"ls0\"> <span class=\"_ _1\"></span>Direcci\u00f3n <span class=\"_ _1\"></span></span>del<span class=\"ls0\"> <span class=\"_ _1\"></span>Grupo re<span class=\"_ _1\"></span>aliza </span>un<span class=\"ls0\"> <span class=\"_ _1\"></span>seguimiento </span>de<span class=\"ls0\"> <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>previsiones <span class=\"_ _1\"></span></span>de<span class=\"ls0\"> re<span class=\"_ _1\"></span>serva <span class=\"_ _1\"></span></span>de<span class=\"ls0\"> liquidez del m<span class=\"_ _1\"></span>ismo <span class=\"_ _1\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los<span class=\"_ _27\"> </span></span>flujos <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span>efectivo <span class=\"_ _8\"></span>esperados, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>fin <span class=\"_ _1\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>asegurar <span class=\"_ _1\"></span><span class=\"ls5\">que</span> <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>suficiente <span class=\"_ _8\"></span>efectivo <span class=\"_ _8\"></span>para <span class=\"_ _1\"></span>cumplir <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>necesidades<span class=\"_ _27\"> </span>operativas.<span class=\"_ _27\"> </span>El ob<span class=\"_ _0\"></span>jetivo del <span class=\"_ _6\"></span>Grupo es <span class=\"_ _6\"></span>mantener un <span class=\"_ _6\"></span>equilibrio entre <span class=\"_ _6\"></span>la flexibilidad, <span class=\"_ _6\"></span>plazos y <span class=\"_ _6\"></span>condiciones de <span class=\"_ _0\"></span>las f<span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>entes <span class=\"_ _0\"></span>de fina<span class=\"_ _0\"></span>nciaci\u00f3n<span class=\"_ _27\"> </span>contratadas en funci\u00f3n de las necesidades previstas a corto, medio y largo plazo. Durante el ejercicio 2025 se han llevado a cabo <span class=\"_ _1\"></span>8 ampliaciones de capital que han fortalecido el patrimonio neto de la<span class=\"_ _27\"> </span>sociedad dominante en 13.787 miles euros (ver Nota 11<span class=\"ls11\">).<span class=\"_ _1\"></span></span> A lo <span class=\"_ _0\"></span>largo del <span class=\"_ _0\"></span>ejercicio 2025 <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>emitido y a<span class=\"_ _0\"></span>dmitido en e<span class=\"_ _0\"></span>l MARF <span class=\"_ _0\"></span>(Mercado Alternativo <span class=\"_ _0\"></span>de Renta F<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ja) un <span class=\"_ _0\"></span>Programa de<span class=\"_ _27\"> </span>Pagar\u00e9s <span class=\"ff5\">\u201cProg<span class=\"_ _1\"></span>rama de Pagar\u00e9s Nexti<span class=\"_ _1\"></span>l 2025\u201d <span class=\"_ _1\"></span></span>por importe <span class=\"_ _1\"></span>total de 50<span class=\"_ _1\"></span> millones de <span class=\"_ _1\"></span>euros. A cierre <span class=\"_ _1\"></span>del ejercicio 2025, se<span class=\"_ _27\"> </span>han <span class=\"_ _8\"></span>dispuesto <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>9.2<span class=\"_ _1\"></span>00 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>gar\u00e9s <span class=\"_ _8\"></span>(Ver <span class=\"_ _8\"></span>Nota <span class=\"_ _4\"></span>13)<span class=\"_ _1\"></span>. <span class=\"_ _8\"></span>Dicho <span class=\"_ _4\"></span>Pr<span class=\"_ _0\"></span>ograma <span class=\"_ _8\"></span>permite <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>compa\u00f1\u00eda<span class=\"_ _27\"> </span>financiera su capital circulante y las necesidades operativas asociadas a sus negocios.<span class=\"_ _27\"> </span>Por <span class=\"_ _4\"></span>\u00faltimo, <span class=\"_ _4\"></span>citar <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>cuenta <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>p\u00f3lizas <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cr\u00e9dito <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>l\u00ednea<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financiaci\u00f3n <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _4\"></span>plazo <span class=\"_ _4\"></span>concedidas <span class=\"_ _4\"></span>por<span class=\"_ _27\"> </span>diversas <span class=\"_ _3\"> </span>entidades <span class=\"_ _3\"> </span>financieras <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>dispuestas <span class=\"_ _3\"> </span>\u00edntegramente <span class=\"_ _4\"></span>(Ver <span class=\"_ _3\"> </span>Nota<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>1<span class=\"_ _1\"></span>3). <span class=\"_ _3\"> </span>Los <span class=\"_ _3\"> </span>Administradores <span class=\"_ _3\"> </span>consideran <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>las<span class=\"_ _27\"> </span>citadas p\u00f3lizas ser\u00e1n renovadas sin incidencias durante el ejercicio 2025.<span class=\"_ _27\"> </span>5.6 Gesti\u00f3n de capital<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _4\"></span>objetivo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>gesti\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>capital <span class=\"_ _4\"></span><span class=\"ls6\">es<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span>asegurar <span class=\"_ _4\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>disponibilidad <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>suficiente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>capital <span class=\"_ _4\"> </span>para <span class=\"_ _9\"> </span>g<span class=\"_ _1\"></span>arantizar <span class=\"_ _9\"> </span>la<span class=\"_ _27\"> </span></span>continuidad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>negocio, <span class=\"_ _8\"></span>al <span class=\"_ _1\"></span>tiempo <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>ofrecer u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>rentabilidad <span class=\"_ _1\"></span>adecuada <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>accionistas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>retenci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho<span class=\"_ _27\"> </span>capital.<span class=\"_ _27\"> </span>En relaci\u00f3n a la consecuci\u00f3n del objetivo de ofrecer una rentabilidad adecuada a los accionistas, la gesti\u00f3n del Grupo<span class=\"_ _27\"> </span>est\u00e1 <span class=\"_ _1\"></span>enfocada <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mejorar <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>resultados c<span class=\"_ _1\"></span>onsolidados <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>limi<span class=\"_ _1\"></span>tar <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>recurso <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>capital m<span class=\"_ _1\"></span>ediante <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>utilizaci\u00f3n<span class=\"_ _27\"> </span>de <span class=\"_ _6\"></span>fuentes <span class=\"_ _0\"></span>alternativas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>financiaci\u00f3n, <span class=\"_ _0\"></span>entre <span class=\"_ _6\"></span>ellas, <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _6\"></span>bancaria. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>imitaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>Dominante<span class=\"_ _27\"> </span>para repartir dividendos se describen en la Nota 11 <span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "5.1. Riesgo de cr\u00e9dito<span class=\"_ _27\"> </span> El<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>instaurada <span class=\"_ _7\"></span>una <span class=\"_ _6\"></span>pol\u00edtica<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>nivel <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>y <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>riesgo <span class=\"_ _7\"></span><span class=\"ls5\">es<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>g<span class=\"_ _1\"></span>estionada <span class=\"_ _6\"></span>en e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>cu<span class=\"_ _1\"></span>rso<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls7\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"_ _0\"></span> </span></span></span></span></span></span></span></span></span>normal <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>actividades, <span class=\"_ _6\"></span>encontr\u00e1ndose <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>debidamente <span class=\"_ _6\"></span>controlado <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diversas<span class=\"_ _27\"> </span> pol\u00edticas y l\u00edmites de riesgo en las que se establece los requisitos relativos <span class=\"_ _18\"></span><span class=\"ls6\">a:<span class=\"_ _27\"> </span></span><span class=\"ls6\"><span class=\"ls0\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Adecuaci\u00f3n del contrato a la operaci\u00f3n realizada<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Calidad crediticia interna o externa suficiente de la contraparte<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Garant\u00edas adicionales en los casos necesarios (cartas de cr\u00e9dito, avales, etc.) y<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Limitaci\u00f3n de los costes de insolvencia y del coste financiero <span class=\"_ _0\"></span>derivado de la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>morosidad.<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>Partiendo <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>definici\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>riesgo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito, <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _6\"></span>aquel <span class=\"_ _6\"></span>riesgo <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>tener <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>con\u00f3mica <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>consecuencia<span class=\"_ _27\"> </span> de que<span class=\"_ _1\"></span> una de<span class=\"_ _1\"></span> las <span class=\"_ _1\"></span>partes contratantes <span class=\"_ _1\"></span>deje de c<span class=\"_ _1\"></span>umplir con <span class=\"_ _1\"></span>sus ob<span class=\"_ _1\"></span>ligaciones y produzca, <span class=\"_ _1\"></span>en la <span class=\"_ _1\"></span>otra <span class=\"_ _1\"></span>parte, una <span class=\"_ _1\"></span>p\u00e9rdida<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> financiera, el <span class=\"_ _0\"></span>importe que <span class=\"_ _0\"></span>mejor representa <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>exposici\u00f3n <span class=\"_ _7\"></span>m\u00e1xima <span class=\"_ _7\"></span><span class=\"ls5\">al<span class=\"ls0\"> <span class=\"_ _6\"></span>riesgo <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls6\">el<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>Grupo <span class=\"_ _7\"></span><span class=\"lse\">se<span class=\"ls0\"> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>orresponder\u00eda <span class=\"_ _7\"></span>con<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span><span class=\"ls7\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"lse\"><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span></span></span></span>el<span class=\"ls0\"> <span class=\"_ _7\"></span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>aquellos saldos de clientes no cubiertos por la<span class=\"_ _0\"></span>s diferentes p\u00f3lizas de seguros contratadas por el<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Grupo.<span class=\"_ _27\"> </span></span></span></span><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"> </span></span></span>A 31 de di<span class=\"_ _0\"></span>ciembre de 2025 y 2<span class=\"_ _0\"></span>024 y antes de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsiderar las <span class=\"_ _0\"></span>garant\u00edas y seguros contrat<span class=\"_ _0\"></span>ados indicados m\u00e1s ad<span class=\"_ _0\"></span>elante,<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> la<span class=\"ls0\"> exposici\u00f3n m\u00e1xima <span class=\"ls5\">al</span> riesgo <span class=\"ls5\">de</span> cr\u00e9dito corresponde <span class=\"ls6\">al</span> valor razonable <span class=\"ls5\">de</span> los activos financ<span class=\"_ _1\"></span>ieros mantenidos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>Grupo.<span class=\"_ _27\"> </span> Fundamentalmente <span class=\"_ _4\"></span>debido <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>composici\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>cartera <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>junto <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>pol\u00edtica <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>control <span class=\"_ _4\"></span>inte<span class=\"_ _1\"></span>rna <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>cr\u00e9ditos <span class=\"_ _4\"></span>y gesti\u00f3n de cobros exhaustiva, no se<span class=\"_ _1\"></span> han registrado situaciones de insolvencias relevantes a 31 de diciembre de 202<span class=\"_ _1\"></span>5 y 2024. Las filiales portuguesas renovaron sus seguros de cr\u00e9dito para los ejercicios <span class=\"ls5\">202</span>5 y 2024. Concentraci\u00f3n del Riesgo de Cr\u00e9dito En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio 2<span class=\"_ _0\"></span>025, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cinco <span class=\"_ _0\"></span>clientes m\u00e1s <span class=\"_ _6\"></span>representativos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>han <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>upuesto <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l 77<span class=\"ls12\">% <span class=\"_ _7\"></span><span class=\"ls0\">d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>entas <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>nsolidadas </span></span>(un 78% en 2024). El <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>liente <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _8\"></span>significativo <span class=\"_ _1\"></span>corresponde <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Unidad <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Prenda <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span><span class=\"ls6\">55<span class=\"ls12\">% <span class=\"_ _8\"></span></span></span>de <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>ventas <span class=\"_ _1\"></span>consolidadas <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>ejercicio (un <span class=\"_ _4\"></span>68% <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>2024)<span class=\"ls9\">. <span class=\"_ _4\"></span></span>A<span class=\"_ _0\"></span>simismo, <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>liente <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>Unidad <span class=\"_ _8\"></span>de <span class=\"_ _3\"> </span>Tejido <span class=\"_ _8\"></span>representa <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>11<span class=\"_ _1\"></span>% <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>ventas <span class=\"_ _4\"></span>consolidadas <span class=\"_ _8\"></span>del ejercicio 2025 Ning\u00fan otro<span class=\"_ _1\"></span> cliente, individualmente,<span class=\"_ _1\"></span> concentra v<span class=\"_ _1\"></span>entas superiores <span class=\"_ _1\"></span><span class=\"ls6\">al</span> <span class=\"ls5\">10%</span> <span class=\"ls6\">de<span class=\"_ _1\"></span></span> <span class=\"ls7\">las</span> <span class=\"_ _1\"></span>ventas <span class=\"ls6\">del<span class=\"_ _1\"></span></span> Grupo <span class=\"_ _1\"></span>durante el <span class=\"_ _8\"></span>ejercicio 2025.<span class=\"ls0\"> </span>Exposici\u00f3n a riesgo de cr\u00e9dito Seg\u00fan <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha <span class=\"_ _9\"> </span>i<span class=\"_ _1\"></span>ndicado <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>p<span class=\"_ _1\"></span>ol\u00edtica <span class=\"_ _5\"> </span>contable <span class=\"_ _5\"> </span>sobre <span class=\"_ _5\"> </span>deterioro <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>valor, <span class=\"_ _5\"> </span>el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _5\"> </span>tiene <span class=\"_ _5\"> </span>m\u00e9todos <span class=\"_ _5\"> </span>diferentes <span class=\"_ _b\"> </span>para<span class=\"_ _0\"></span> determinar <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>esperadas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>financieros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otro <span class=\"_ _6\"></span>resultado global de los deudores comerciales<span class=\"ls9\">. </span> El valor <span class=\"_ _6\"></span>bruto<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>e los <span class=\"_ _6\"></span>ac<span class=\"_ _1\"></span>tivos fin<span class=\"_ _0\"></span>ancieros por <span class=\"_ _0\"></span>categor\u00edas <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>se ha i<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>dicado <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>pol\u00edticas <span class=\"_ _0\"></span>contables, es <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo s<span class=\"_ _0\"></span>igue:<span class=\"_ _8\"></span>  Tasa esperada<span class=\"_ _0\"></span> de p\u00e9rdida en por<span class=\"_ _0\"></span>centaje Deudores comerciales No vencido 1%<span class=\"ls0\"> </span>12.897 Vencido menos de<span class=\"_ _0\"></span> 30 d\u00edas 2%<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>De 30 a 60 d\u00edas 10%<span class=\"ls0\"> </span>95<span class=\"ls0\"> </span>De 60 a 90 d\u00edas 25%<span class=\"ls0\"> </span>106<span class=\"ls0\"> </span>De 90 a 120 d<span class=\"_ _0\"></span>\u00edas 35%<span class=\"ls0\"> </span>97<span class=\"ls0\"> </span>De 120 a 180 d<span class=\"_ _0\"></span>\u00edas 50%<span class=\"ls0\"> </span>- M\u00e1s de 180 d\u00edas 50%<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>Saldo al 31 de<span class=\"_ _0\"></span> diciembre de 202<span class=\"_ _0\"></span>5 2%<span class=\"ls0\"> </span>13.375 No vencido 2%<span class=\"ls0\"> </span>1.833 Vencido menos de<span class=\"_ _0\"></span> 30 d\u00edas 25%<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>De 30 a 60 d\u00edas 27%<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>De 60 a 90 d\u00edas 2%<span class=\"ls0\"> </span>2 De 90 a 120 d<span class=\"_ _0\"></span>\u00edas 78%<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>De 120 a 180 d<span class=\"_ _0\"></span>\u00edas 15%<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>M\u00e1s de 180 d\u00edas 27%<span class=\"ls0\"> </span>592<span class=\"ls0\"> </span>Saldo al 31 de<span class=\"_ _0\"></span> diciembre de 202<span class=\"_ _0\"></span>4 4%<span class=\"ls0\"> </span>2.867 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-625": {
   "value": "5.4. Riesgo de mercado<span class=\"_ _27\"> </span> El <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mercado <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>precios <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>mercado, <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>ejemplo, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>pos <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>cambio,<span class=\"_ _27\"> </span> tipos <span class=\"_ _6\"></span>de i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>precios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>instrumentos <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>patrimonio, <span class=\"_ _6\"></span>afecten <span class=\"_ _6\"></span>a l<span class=\"_ _0\"></span>os <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>valor <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nstrumentos<span class=\"_ _27\"> </span> financieros que mantiene.<span class=\"_ _27\"> </span>El <span class=\"_ _8\"></span>objetivo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>gesti\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>riesgo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>mercado <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>administrar <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>controlar <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>exposiciones <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>es<span class=\"_ _1\"></span>te <span class=\"_ _8\"></span>riesgo<span class=\"_ _27\"> </span> dentro de unos par\u00e1metros razonables y al mismo tiempo optimizar la rentabilidad.<span class=\"_ _27\"> </span>Las <span class=\"_ _8\"></span>sociedades <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>Gru<span class=\"_ _0\"></span>po <span class=\"_ _8\"></span>operan <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>pa\u00edse<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>egmentos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>diferenciados, <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>que <span class=\"_ _4\"></span>representa<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>nivel <span class=\"_ _1\"></span>de<span class=\"_ _27\"> </span> diversificaci\u00f3n que contribuye a reducir el riesgo de mercado.<span class=\"_ _27\"> </span> Nextil <span class=\"_ _4\"></span>Elastic <span class=\"_ _1\"></span>Fabrics <span class=\"_ _8\"></span>opera <span class=\"_ _1\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>Estados<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Unidos <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ertos <span class=\"_ _8\"></span>pa\u00edses <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Centroam\u00e9rica<span class=\"ls9\">. <span class=\"_ _8\"></span></span>Mientras <span class=\"_ _8\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>SICI <span class=\"_ _8\"></span>son<span class=\"_ _27\"> </span> compa\u00f1\u00edas con presencia global e internacional, con lo que n<span class=\"_ _0\"></span>o dependen de un s\u00f3lo<span class=\"_ _1\"></span> mercado.<span class=\"_ _27\"> </span> Dad<span class=\"_ _6\"></span>o la<span class=\"_ _0\"></span> c<span class=\"_ _6\"></span>oyun<span class=\"_ _6\"></span>tura<span class=\"_ _0\"></span> a<span class=\"_ _6\"></span>ctua<span class=\"_ _6\"></span>l de<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ubi<span class=\"_ _6\"></span>da <span class=\"_ _0\"></span>gen<span class=\"_ _6\"></span>era<span class=\"_ _0\"></span>liz<span class=\"_ _6\"></span>ada <span class=\"_ _6\"></span>de p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ci<span class=\"_ _6\"></span>os q<span class=\"_ _6\"></span>ue af<span class=\"_ _6\"></span>ect<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>mane<span class=\"_ _6\"></span>ra <span class=\"_ _0\"></span>esp<span class=\"_ _6\"></span>eci<span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>al G<span class=\"_ _6\"></span>rup<span class=\"_ _0\"></span>o e<span class=\"_ _6\"></span>n lo<span class=\"_ _0\"></span> q<span class=\"_ _0\"></span>ue <span class=\"_ _6\"></span>res<span class=\"_ _0\"></span>pe<span class=\"_ _6\"></span>cta a<span class=\"_ _27\"> </span><span class=\"_ _6\"></span> la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>mat<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ias<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>pri<span class=\"_ _6\"></span>mas, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>en<span class=\"_ _6\"></span>erg\u00ed<span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>y <span class=\"_ _6\"></span>lo<span class=\"_ _6\"></span>s <span class=\"_ _6\"></span>tr<span class=\"_ _6\"></span>ansp<span class=\"_ _6\"></span>orte<span class=\"_ _6\"></span>s, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Gr<span class=\"_ _0\"></span>upo<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rea<span class=\"_ _0\"></span>liz<span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>seg<span class=\"_ _0\"></span>ui<span class=\"_ _6\"></span>mien<span class=\"_ _0\"></span>to <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>uo <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>evo<span class=\"_ _6\"></span>luc<span class=\"_ _0\"></span>i\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>dife<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _27\"> </span><span class=\"_ _6\"></span> pre<span class=\"_ _6\"></span>cio<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _6\"></span> el <span class=\"_ _6\"></span>fin <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>der<span class=\"_ _6\"></span> re<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>rl<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> en<span class=\"_ _6\"></span> el<span class=\"_ _0\"></span> cl<span class=\"_ _6\"></span>ien<span class=\"_ _6\"></span>te f<span class=\"_ _0\"></span>in<span class=\"_ _6\"></span>al. <span class=\"_ _6\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "5.5. Riesgo de liquidez<span class=\"_ _27\"> </span> El Grupo realiza una gesti\u00f3n activa del riesgo de liquidez con el objetiv<span class=\"_ _0\"></span>o de conseguir recursos financieros suficientes<span class=\"_ _27\"> </span> a trav\u00e9s de facilidades de cr\u00e9dito aportadas por diversas entidades financieras <span class=\"_ _0\"></span>externas.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> La<span class=\"ls0\"> <span class=\"_ _1\"></span>Direcci\u00f3n <span class=\"_ _1\"></span></span>del<span class=\"ls0\"> <span class=\"_ _1\"></span>Grupo re<span class=\"_ _1\"></span>aliza </span>un<span class=\"ls0\"> <span class=\"_ _1\"></span>seguimiento </span>de<span class=\"ls0\"> <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>previsiones <span class=\"_ _1\"></span></span>de<span class=\"ls0\"> re<span class=\"_ _1\"></span>serva <span class=\"_ _1\"></span></span>de<span class=\"ls0\"> liquidez del m<span class=\"_ _1\"></span>ismo <span class=\"_ _1\"></span><span class=\"ls6\">en</span> <span class=\"_ _1\"></span>funci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>los<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>flujos <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _1\"></span>efectivo <span class=\"_ _8\"></span>esperados, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>fin <span class=\"_ _1\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> <span class=\"_ _8\"></span>asegurar <span class=\"_ _1\"></span><span class=\"ls5\">que</span> <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>uenta <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>suficiente <span class=\"_ _8\"></span>efectivo <span class=\"_ _8\"></span>para <span class=\"_ _1\"></span>cumplir <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>necesidades<span class=\"_ _27\"> </span> operativas.<span class=\"_ _27\"> </span>El ob<span class=\"_ _0\"></span>jetivo del <span class=\"_ _6\"></span>Grupo es <span class=\"_ _6\"></span>mantener un <span class=\"_ _6\"></span>equilibrio entre <span class=\"_ _6\"></span>la flexibilidad, <span class=\"_ _6\"></span>plazos y <span class=\"_ _6\"></span>condiciones de <span class=\"_ _0\"></span>las f<span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>entes <span class=\"_ _0\"></span>de fina<span class=\"_ _0\"></span>nciaci\u00f3n<span class=\"_ _27\"> </span> contratadas en funci\u00f3n de las necesidades previstas a corto, medio y largo plazo.  Durante el ejercicio 2025 se han llevado a cabo <span class=\"_ _1\"></span>8 ampliaciones de capital que han fortalecido el patrimonio neto de la<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> sociedad dominante en 13.787 miles euros (ver Nota 11<span class=\"ls11\">).<span class=\"_ _1\"></span></span>  A lo <span class=\"_ _0\"></span>largo del <span class=\"_ _0\"></span>ejercicio 2025 <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>emitido y a<span class=\"_ _0\"></span>dmitido en e<span class=\"_ _0\"></span>l MARF <span class=\"_ _0\"></span>(Mercado Alternativo <span class=\"_ _0\"></span>de Renta F<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ja) un <span class=\"_ _0\"></span>Programa de<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> Pagar\u00e9s <span class=\"ff5\">\u201cProg<span class=\"_ _1\"></span>rama de Pagar\u00e9s Nexti<span class=\"_ _1\"></span>l 2025\u201d <span class=\"_ _1\"></span></span>por importe <span class=\"_ _1\"></span>total de 50<span class=\"_ _1\"></span> millones de <span class=\"_ _1\"></span>euros. A cierre <span class=\"_ _1\"></span>del ejercicio 2025, se<span class=\"_ _27\"> </span> han <span class=\"_ _8\"></span>dispuesto <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>9.2<span class=\"_ _1\"></span>00 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>gar\u00e9s <span class=\"_ _8\"></span>(Ver <span class=\"_ _8\"></span>Nota <span class=\"_ _4\"></span>13)<span class=\"_ _1\"></span>. <span class=\"_ _8\"></span>Dicho <span class=\"_ _4\"></span>Pr<span class=\"_ _0\"></span>ograma <span class=\"_ _8\"></span>permite <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>compa\u00f1\u00eda<span class=\"_ _27\"> </span> financiera su capital circulante y las necesidades operativas asociadas a sus negocios.<span class=\"_ _27\"> </span> Por <span class=\"_ _4\"></span>\u00faltimo, <span class=\"_ _4\"></span>citar <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>cuenta <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>p\u00f3lizas <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cr\u00e9dito <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>l\u00ednea<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financiaci\u00f3n <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _4\"></span>plazo <span class=\"_ _4\"></span>concedidas <span class=\"_ _4\"></span>por<span class=\"_ _27\"> </span> diversas <span class=\"_ _3\"> </span>entidades <span class=\"_ _3\"> </span>financieras <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>dispuestas <span class=\"_ _3\"> </span>\u00edntegramente <span class=\"_ _4\"></span>(Ver <span class=\"_ _3\"> </span>Nota<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>1<span class=\"_ _1\"></span>3). <span class=\"_ _3\"> </span>Los <span class=\"_ _3\"> </span>Administradores <span class=\"_ _3\"> </span>consideran <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>las<span class=\"_ _27\"> </span> citadas p\u00f3lizas ser\u00e1n renovadas sin incidencias durante el ejercicio 2025",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "Pagar\u00e9s <span class=\"ff5\">\u201cProg<span class=\"_ _1\"></span>rama de Pagar\u00e9s Nexti<span class=\"_ _1\"></span>l 2025\u201d <span class=\"_ _1\"></span></span>por importe <span class=\"_ _1\"></span>total de 50<span class=\"_ _1\"></span> millones de <span class=\"_ _1\"></span>euros. A cierre <span class=\"_ _1\"></span>del ejercicio 2025, se<span class=\"_ _27\"> </span>han <span class=\"_ _8\"></span>dispuesto <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>9.2<span class=\"_ _1\"></span>00 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>gar\u00e9s <span class=\"_ _8\"></span>(Ver <span class=\"_ _8\"></span>Nota <span class=\"_ _4\"></span>13)<span class=\"_ _1\"></span>. <span class=\"_ _8\"></span>Dicho <span class=\"_ _4\"></span>Pr<span class=\"_ _0\"></span>ograma <span class=\"_ _8\"></span>permite <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>compa\u00f1\u00eda<span class=\"_ _27\"> </span>financiera su capital circulante y las necesidades operativas asociadas a sus negocios.<span class=\"_ _27\"> </span>Por <span class=\"_ _4\"></span>\u00faltimo, <span class=\"_ _4\"></span>citar <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>cuenta <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>p\u00f3lizas <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cr\u00e9dito <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>l\u00ednea<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>financiaci\u00f3n <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _4\"></span>plazo <span class=\"_ _4\"></span>concedidas <span class=\"_ _4\"></span>por<span class=\"_ _27\"> </span>diversas <span class=\"_ _3\"> </span>entidades <span class=\"_ _3\"> </span>financieras <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>dispuestas <span class=\"_ _3\"> </span>\u00edntegramente <span class=\"_ _4\"></span>(Ver <span class=\"_ _3\"> </span>Nota<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>1<span class=\"_ _1\"></span>3). <span class=\"_ _3\"> </span>Los <span class=\"_ _3\"> </span>Administradores <span class=\"_ _3\"> </span>consideran <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>las<span class=\"_ _27\"> </span>citadas p\u00f3lizas ser\u00e1n renovadas sin incidencias durante el ejercicio 2025.<span class=\"_ _27\"> </span>5.6 Gesti\u00f3n de capital<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _4\"></span>objetivo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span><span class=\"ls7\">la</span> <span class=\"_ _8\"></span>gesti\u00f3n <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>capital <span class=\"_ _4\"></span><span class=\"ls6\">es<span class=\"_ _1\"></span></span> <span class=\"_ _4\"></span>asegurar <span class=\"_ _4\"></span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>disponibilidad <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>suficiente<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>capital <span class=\"_ _4\"> </span>para <span class=\"_ _9\"> </span>g<span class=\"_ _1\"></span>arantizar <span class=\"_ _9\"> </span>la<span class=\"_ _27\"> </span></span>continuidad <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>negocio, <span class=\"_ _8\"></span>al <span class=\"_ _1\"></span>tiempo <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>ofrecer u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>rentabilidad <span class=\"_ _1\"></span>adecuada <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>accionistas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>retenci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicho<span class=\"_ _27\"> </span>capital.<span class=\"_ _27\"> </span>En relaci\u00f3n a la consecuci\u00f3n del objetivo de ofrecer una rentabilidad adecuada a los accionistas, la gesti\u00f3n del Grupo<span class=\"_ _27\"> </span>est\u00e1 <span class=\"_ _1\"></span>enfocada <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mejorar <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>resultados c<span class=\"_ _1\"></span>onsolidados <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>limi<span class=\"_ _1\"></span>tar <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>recurso <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>capital m<span class=\"_ _1\"></span>ediante <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>utilizaci\u00f3n<span class=\"_ _27\"> </span>de <span class=\"_ _6\"></span>fuentes <span class=\"_ _0\"></span>alternativas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>financiaci\u00f3n, <span class=\"_ _0\"></span>entre <span class=\"_ _6\"></span>ellas, <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _6\"></span>bancaria. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>imitaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>Dominante<span class=\"_ _27\"> </span>para repartir dividendos se describen en la Nota 11 <span class=\"_ _1c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "6. Inmovilizado Intangible<span class=\"_ _27\"> </span>La <span class=\"_ _1\"></span>composici\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>movimiento <span class=\"_ _1\"></span>habi<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferentes <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>este ep<span class=\"_ _1\"></span>\u00edgrafe, <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>finalizado<span class=\"_ _27\"> </span>el 31 de diciembre de 2025 y 2024, ha sido el siguiente:<span class=\"_ _27\"> </span>Composici\u00f3n y movimiento en el ejercicio anual finalizado al 31 de diciembre de 202<span class=\"_ _1\"></span>5<span class=\"_ _27\"> </span>Saldo inicialAltas<span class=\"_ _27\"> </span>Bajas<span class=\"_ _27\"> </span>Traspasos<span class=\"_ _27\"> </span>Diferencias<span class=\"_ _27\"> </span>de   conversi\u00f3n<span class=\"_ _27\"> </span>Saldo final<span class=\"_ _27\"> </span>Coste<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>369<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(147)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>222<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>2.239<span class=\"_ _27\"> </span>4.241<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>6.480<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>456<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>455<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>201<span class=\"_ _27\"> </span>(23)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(2)<span class=\"_ _27\"> </span>520<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>10.407<span class=\"_ _27\"> </span>1.487<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>11.894<span class=\"_ _27\"> </span>Concesiones<span class=\"_ _27\"> </span>Administrativa<span class=\"_ _0\"></span>s / Otro<span class=\"_ _27\"> </span>inmovilizado intangible<span class=\"_ _27\"> </span>350<span class=\"_ _27\"> </span>1 - -<span class=\"_ _27\"> </span>(38)<span class=\"_ _27\"> </span>313<span class=\"_ _27\"> </span>25.021<span class=\"_ _27\"> </span>5.930<span class=\"_ _27\"> </span>(170)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(41)<span class=\"_ _27\"> </span>30.740<span class=\"_ _27\"> </span>Amortizaci\u00f3n<span class=\"_ _27\"> </span>acumulada<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(222)<span class=\"_ _27\"> </span>(80)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>(304)<span class=\"_ _27\"> </span>(609)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(316)<span class=\"_ _27\"> </span>(108)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(424)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>(7.485)<span class=\"_ _27\"> </span>(569)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(8.054)<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>(187)<span class=\"_ _27\"> </span>(72)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>3<span class=\"_ _27\"> </span>12<span class=\"_ _27\"> </span>(244)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(1.862)<span class=\"_ _27\"> </span>(698)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(2.560)<span class=\"_ _27\"> </span>Otro inmovilizado<span class=\"_ _27\"> </span>intangible<span class=\"_ _27\"> </span>(150)<span class=\"_ _27\"> </span>(60)<span class=\"_ _27\"> </span>28<span class=\"_ _27\"> </span>- 15<span class=\"_ _27\"> </span>(167)<span class=\"_ _27\"> </span>(10.222)<span class=\"_ _27\"> </span>(1.587)<span class=\"_ _27\"> </span>28<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(277)<span class=\"_ _27\"> </span>(12.058)<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes (105)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(105)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(203) - - - -<span class=\"_ _27\"> </span>(203)<span class=\"_ _27\"> </span>(1.350)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.350)<span class=\"_ _27\"> </span>Valor neto con<span class=\"_ _0\"></span>table<span class=\"_ _27\"> </span>13.449<span class=\"_ _27\"> </span>4.039<span class=\"_ _27\"> </span>(142)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(14)<span class=\"_ _27\"> </span>17.332<span class=\"_ _27\"> </span>Composici\u00f3n y movimiento en el ejercicio anual finalizado al 31 de diciembre de 202<span class=\"_ _1\"></span>4<span class=\"_ _27\"> </span>Saldo inicialAltas<span class=\"_ _27\"> </span>Bajas<span class=\"_ _27\"> </span>Traspasos<span class=\"_ _27\"> </span>Diferencias<span class=\"_ _27\"> </span>de   conversi\u00f3n<span class=\"_ _27\"> </span>Saldo final<span class=\"_ _27\"> </span>Coste<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>369<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>369<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>1.023<span class=\"_ _27\"> </span>1.216<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>2.239<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>470<span class=\"_ _27\"> </span>5<span class=\"_ _27\"> </span>(15)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(4)<span class=\"_ _27\"> </span>456<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>327<span class=\"_ _27\"> </span>17<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>9.874<span class=\"_ _27\"> </span>533<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>10.407<span class=\"_ _27\"> </span>Concesiones<span class=\"_ _27\"> </span>Administrativa<span class=\"_ _0\"></span>s / Otro<span class=\"_ _27\"> </span>inmovilizado intangible<span class=\"_ _27\"> </span>4<span class=\"_ _27\"> </span>348<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(2)<span class=\"_ _27\"> </span>350<span class=\"_ _27\"> </span>22.923<span class=\"_ _27\"> </span>2.119<span class=\"_ _27\"> </span>(15)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(6)<span class=\"_ _27\"> </span>25.021<span class=\"_ _27\"> </span>Amortizaci\u00f3n<span class=\"_ _27\"> </span>acumulada<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(70)<span class=\"_ _27\"> </span>(82)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(70)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(222)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(325)<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>10<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>2<span class=\"_ _27\"> </span>(316)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>(6.858)<span class=\"_ _27\"> </span>(697)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>70<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(7.485)<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>(123)<span class=\"_ _27\"> </span>(64)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(187)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(1.270)<span class=\"_ _27\"> </span>(592)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.862)<span class=\"_ _27\"> </span>Otro inmovilizado<span class=\"_ _27\"> </span>intangible<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>(149)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(150)<span class=\"_ _27\"> </span>(8.647)<span class=\"_ _27\"> </span>(1.587)<span class=\"_ _27\"> </span>10<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>2<span class=\"_ _27\"> </span>(10.222)<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes (105)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(105)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(122)<span class=\"_ _27\"> </span>(81)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(203)<span class=\"_ _27\"> </span>(1.269)<span class=\"_ _27\"> </span>(81)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.350)<span class=\"_ _27\"> </span>Valor neto con<span class=\"_ _0\"></span>table<span class=\"_ _27\"> </span>13.007<span class=\"_ _27\"> </span>451<span class=\"_ _27\"> </span>(5)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(4)<span class=\"_ _27\"> </span>13.449<span class=\"_ _27\"> </span>Los <span class=\"_ _9\"> </span>principales <span class=\"_ _5\"> </span>importes <span class=\"_ _9\"> </span>consignados <span class=\"_ _5\"> </span>bajo <span class=\"_ _9\"> </span>este <span class=\"_ _5\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>corresponden <span class=\"_ _9\"> </span>principalmente <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>carteras <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>clientes<span class=\"_ _27\"> </span>registradas en<span class=\"_ _1\"></span> los p<span class=\"_ _1\"></span>rocesos de combinaci\u00f3n <span class=\"_ _1\"></span>de negocios <span class=\"_ _1\"></span>en ejercicios <span class=\"_ _1\"></span>anteriores, as\u00ed <span class=\"_ _1\"></span>como a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>fondos de <span class=\"_ _1\"></span>comercio<span class=\"_ _27\"> </span>surgidos en<span class=\"_ _0\"></span> dichas <span class=\"_ _6\"></span>combinaciones<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>negocio, l<span class=\"_ _0\"></span>os activ<span class=\"_ _0\"></span>os por<span class=\"_ _0\"></span> derecho <span class=\"_ _6\"></span>de uso <span class=\"_ _6\"></span>y a <span class=\"_ _6\"></span>los gastos <span class=\"_ _6\"></span>de desarrollo <span class=\"_ _0\"></span>capitalizado<span class=\"_ _27\"> </span>en los dos \u00faltimos ejercicios. La<span class=\"ls0\"> <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>negocios <span class=\"_ _7\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>noviembre <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>2018 <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _7\"></span>grupo <span class=\"_ _7\"></span>SICI, <span class=\"_ _7\"></span>gener\u00f3 <span class=\"_ _7\"></span><span class=\"ls5\">una<span class=\"ls0\"> <span class=\"_ _7\"></span>lista <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>cl<span class=\"_ _1\"></span>ientes <span class=\"_ _7\"></span>valorada e<span class=\"_ _0\"></span>n 10.779 <span class=\"_ _6\"></span>miles<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>de euros como parte de la asignaci\u00f3n del precio pagado por<span class=\"_ _0\"></span> dicho grupo a los activos y pasivos adquiridos.<span class=\"_ _27\"> </span>El detalle de lo<span class=\"_ _0\"></span>s fondos de <span class=\"_ _0\"></span>comercio y el v<span class=\"_ _0\"></span>alor neto contable<span class=\"_ _6\"></span> de las carteras de <span class=\"_ _0\"></span>clientes por UGE <span class=\"_ _0\"></span>a 31 de diciembre <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e 202<span class=\"ls0\">5 y 2024 es como sigue: </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>UGE<span class=\"ff1\"> </span>Fondo de comercio Cartera de clientes Fondo de comercio Cartera de clientes SICI 93 Braga, <span class=\"_ _0\"></span>S.A. (Grupo SICI)<span class=\"_ _0\"></span> - 2.393 147<span class=\"ls0\"> </span>3.266 Keupe Unipessoa<span class=\"_ _0\"></span>l, LDA (Grupo<span class=\"_ _0\"></span> SICI) 222<span class=\"ls0\"> </span>- 222<span class=\"ls0\"> </span>- Total 222<span class=\"ls0\"> </span>2.393<span class=\"ls0\"> </span>369<span class=\"ls0\"> </span>3.266 La industria textil <span class=\"_ _0\"></span>es la segund<span class=\"_ _0\"></span>a m\u00e1s contaminante del <span class=\"_ _0\"></span>mundo, dentro de l<span class=\"_ _0\"></span>a cual el <span class=\"_ _0\"></span>proceso de tintado repre<span class=\"_ _0\"></span>senta gran parte <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>huella <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>carbono <span class=\"_ _4\"></span>emitida. <span class=\"_ _3\"> </span>El <span class=\"_ _4\"></span>20% <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"> </span>aguas <span class=\"_ _4\"> </span>res<span class=\"_ _1\"></span>iduales <span class=\"_ _4\"></span>contaminadas <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>planeta <span class=\"_ _3\"> </span>pertenecen <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la industria <span class=\"_ _9\"> </span>tex<span class=\"_ _1\"></span>til, <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _5\"> </span>como <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>10% <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>emisiones <span class=\"_ _9\"> </span>globales <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>carbono.<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>El<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>Grupo <span class=\"_ _5\"> </span>Nextil <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>trav\u00e9s <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>su <span class=\"_ _5\"> </span>unidad NextGreen<span class=\"_ _27\"> </span>\u00ae <span class=\"_ _4\"></span>est\u00e1 <span class=\"_ _8\"></span>enfocado <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>procesos <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _4\"></span>industrial <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>tejido <span class=\"_ _8\"></span>desde <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>perspectiva <span class=\"_ _4\"></span>100% <span class=\"_ _8\"></span>sostenible. Para e<span class=\"_ _0\"></span>llo se <span class=\"_ _6\"></span>est\u00e1 investigan<span class=\"_ _0\"></span>do en <span class=\"_ _6\"></span>procesos <span class=\"_ _0\"></span>con fibras t<span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>talmente r<span class=\"_ _0\"></span>ecicladas <span class=\"lsc\">y <span class=\"_ _6\"></span><span class=\"ls0\">tintadas <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>uso d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la tecnolog\u00eda<span class=\"_ _0\"></span> </span></span>Greendyes<span class=\"_ _27\"> </span>\u00ae<span class=\"_ _27\"> </span>. <span class=\"_ _6\"></span>Ello impli<span class=\"_ _0\"></span>ca s<span class=\"_ _0\"></span>ometer <span class=\"_ _0\"></span>a la <span class=\"_ _6\"></span>tela <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un pr<span class=\"_ _0\"></span>oceso <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>tintura, con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>\u00ednima <span class=\"_ _6\"></span>huella<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>h\u00eddrica y <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>carbono. Se <span class=\"_ _0\"></span>utiliza para <span class=\"_ _8\"></span>ello <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>procedimiento <span class=\"_ _8\"></span>revolucionario <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>permite <span class=\"_ _8\"></span>reducir <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>impacto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>planeta <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>v\u00e9s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>reducido <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>de recursos, y consecuentemente de costes.  Este proceso de desarrollo <span class=\"ls6\">de<span class=\"_ _1\"></span></span> tintes basados en pigmentos naturales (p<span class=\"_ _1\"></span>royecto Greendyes<span class=\"_ _27\"> </span>\u00ae ) junto a la elaboraci\u00f3n e prendas <span class=\"_ _1\"></span>100% <span class=\"_ _1\"></span>sostenibles <span class=\"_ _8\"></span>(proyecto <span class=\"_ _1\"></span>NextGreen \u00ae<span class=\"_ _27\"> </span>) <span class=\"_ _1\"></span>permite <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>grupo <span class=\"_ _8\"></span>situarse <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vanguardia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>sostenibilidad <span class=\"_ _1\"></span>en la producci\u00f3n de tejido<span class=\"_ _0\"></span>s y prendas. La investigaci\u00f3n est\u00e1 sien<span class=\"_ _0\"></span>do llevada a cabo por la filial Horizon Research <span class=\"_ _0\"></span>mientras que <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedad<span class=\"ls5\">es</span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>grupo, <span class=\"_ _6\"></span>SICI <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>Nextil <span class=\"_ _6\"></span>Elastic <span class=\"_ _6\"></span>Fabrics <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>enc<span class=\"_ _1\"></span>uentra <span class=\"_ _6\"></span>desarrollando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>procesos <span class=\"_ _6\"></span>de <span class=\"ls9\">te<span class=\"_ _0\"></span><span class=\"ls0\">jido <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>acabado </span></span>para <span class=\"_ _9\"> </span>diferentes <span class=\"_ _5\"> </span>componentes. <span class=\"_ _9\"> </span>Duran<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>2024 <span class=\"_ _5\"> </span>y <span class=\"_ _9\"> </span>2025 <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>ha <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>rocedido <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>capitalizar <span class=\"_ _5\"> </span>los <span class=\"_ _9\"> </span>costes <span class=\"_ _5\"> </span>incurridos asociados con dicho proyecto.  As\u00ed, <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>ejercicio <span class=\"_ _8\"></span>2025, <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>consolidado <span class=\"_ _4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>desarrollo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>tecnolog\u00eda <span class=\"_ _8\"></span>Greendyes\u00ae, <span class=\"_ _4\"></span>completando <span class=\"_ _8\"></span>la caracterizaci\u00f3n <span class=\"_ _6\"></span>qu\u00edmica <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>igmento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>confirmando <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>clasificaci\u00f3n <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>soluci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>base <span class=\"_ _7\"></span>natural, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>validando sus <span class=\"_ _1\"></span>prestaciones en <span class=\"_ _1\"></span>t\u00e9rminos de <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>toxic<span class=\"_ _1\"></span>idad conforme <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>REACH y <span class=\"_ _1\"></span>sus si<span class=\"_ _1\"></span>gnificativos ahorros <span class=\"_ _1\"></span>de agua y energ\u00eda frente a los procesos de tintura convencionales. Adicionalmente, <span class=\"_ _5\"> </span>durante <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _5\"> </span>ejercicio <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha <span class=\"_ _5\"> </span>obtenido <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>certificaci\u00f3n <span class=\"_ _5\"> </span>ZDHC <span class=\"_ _5\"> </span>Nivel <span class=\"_ _b\"> </span>I <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>arios <span class=\"_ _5\"> </span>pigmentos, <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha desarrollado <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>nueva <span class=\"_ _8\"></span>formulaci\u00f3n <span class=\"_ _8\"></span>l\u00edquida <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>ampl\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _8\"></span>relevante <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ngo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>maquinaria <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>puede utilizarse <span class=\"_ _0\"></span>Greendyes<span class=\"_ _27\"> </span>\u00ae<span class=\"_ _27\"> </span>, <span class=\"_ _6\"></span>y se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>lo<span class=\"_ _1\"></span>grado <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>concesi\u00f3n y <span class=\"_ _6\"></span>registro <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>Patente Europ<span class=\"_ _0\"></span>ea Uni<span class=\"_ _0\"></span>taria <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>protege <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>tecnolog\u00eda<span class=\"_ _0\"></span> Greendyes <span class=\"_ _4\"></span>(pigmentos <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>procedimiento <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>aplicaci\u00f3n), <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>onsolidando <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>protecci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>soluci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>incipales mercados de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a Uni\u00f3n <span class=\"_ _0\"></span>Europea. El <span class=\"_ _0\"></span>Grupo contin\u00faa tra<span class=\"_ _0\"></span>bajando en l<span class=\"_ _0\"></span>a obtenci\u00f3n <span class=\"_ _0\"></span>de nuevas <span class=\"_ _6\"></span>certificacio<span class=\"_ _1\"></span>nes qu<span class=\"_ _0\"></span>e refuercen<span class=\"_ _0\"></span> y <span class=\"_ _6\"></span>validen <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ventajas <span class=\"_ _6\"></span>t\u00e9cnicas, <span class=\"_ _6\"></span>medioambientales <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omerciales <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>soluci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tintura.<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Por <span class=\"_ _6\"></span>estos <span class=\"_ _6\"></span>motivos <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo ha considerado conveniente la activaci\u00f3n <span class=\"ff5\">ba<span class=\"_ _1\"></span>jo el ep\u00edgrafe \u201cDesarrollo\u201d </span><span class=\"ls5\">de 1.918</span> miles de euros de este proyecto en el<span class=\"_ _0\"></span> ejercicio <span class=\"_ _6\"></span>2025 (999 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de e<span class=\"_ _6\"></span>uros en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2024)<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Los <span class=\"_ _6\"></span>mismos <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>encuentran <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>curso, <span class=\"_ _6\"></span>estim\u00e1n<span class=\"_ _1\"></span>dose <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omienzo de su amortizaci\u00f3n una vez concluyan los mismo y comience su explotaci\u00f3n prevista en el <span class=\"_ _0\"></span>ejercicio<span class=\"_ _8\"></span> 2026. Adicionalmente en <span class=\"_ _1\"></span>el c<span class=\"_ _1\"></span>itado ep\u00edgrafe se<span class=\"_ _1\"></span> incluyen por <span class=\"_ _1\"></span>importe de 2.<span class=\"_ _1\"></span><span class=\"ls5\">331</span> miles de <span class=\"_ _1\"></span>euros los cos<span class=\"_ _1\"></span>tes incurridos durante <span class=\"_ _1\"></span>el ejercicio 2025 po<span class=\"_ _1\"></span>r la filial guatemalteca en <span class=\"_ _1\"></span>la generaci\u00f3n de nuevos d<span class=\"_ _1\"></span>ise\u00f1os de telas que los c<span class=\"_ _1\"></span>lientes de la pl<span class=\"_ _1\"></span>anta han solicitado para la ampliaci\u00f3n del portfolio de telas ofrecidas por la sociedad. El <span class=\"_ _6\"></span>impacto <span class=\"_ _6\"></span>asociado <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>incurridos <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>apitalizados, <span class=\"_ _6\"></span>fundamentalmente <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>ersonal, <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>provisionamientos <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>otros gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>explotaci\u00f3n, <span class=\"_ _1\"></span>soportados <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ociedades fi<span class=\"_ _1\"></span>liales <span class=\"_ _1\"></span>han s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>registrados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201ctrabajos <span class=\"_ _1\"></span>realizados por <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>empresa para <span class=\"_ _6\"></span><span class=\"ff5\">su <span class=\"_ _6\"></span>activo\u201d <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la cuen<span class=\"_ _0\"></span>ta d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>resultados <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _6\"></span>2025 por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importe <span class=\"_ _6\"></span>de 2<span class=\"_ _0\"></span>.486 <span class=\"_ _0\"></span>miles <span class=\"_ _6\"></span>de eur<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>(3.522 </span>miles de euros en 2024). Elementos totalmente amortizados y en uso El <span class=\"_ _6\"></span>imp<span class=\"_ _1\"></span>orte <span class=\"_ _6\"></span>bruto <span class=\"_ _6\"></span>de lo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span>ementos <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _6\"></span>intangible <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _6\"></span>to<span class=\"_ _1\"></span>talmente <span class=\"_ _6\"></span>amortizados <span class=\"_ _6\"></span>que, <span class=\"_ _6\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>diciembre de 2024 y al 31 de diciembre de 2024, segu\u00edan en uso, se desglosa a continuaci\u00f3n en euros: Coste 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Aplicaciones <span class=\"_ _0\"></span>Inform\u00e1ticas 356<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>Total 356<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>El<span class=\"ls0\"> <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span><span class=\"ls5\">no</span> <span class=\"_ _8\"></span>mantiene <span class=\"_ _4\"></span>bienes <span class=\"_ _8\"></span><span class=\"ls5\">del</span> <span class=\"_ _4\"></span>inmovilizado <span class=\"_ _4\"></span>intangible <span class=\"_ _3\"> </span>significativos <span class=\"_ _4\"></span>situado <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>xtranjero, <span class=\"_ _8\"></span>a <span class=\"_ _4\"> </span>excepci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>las </span>carteras de clientes <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>urgidas en las <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ombinaciones de <span class=\"_ _0\"></span>negocios de E<span class=\"_ _0\"></span>FA y Grupo <span class=\"_ _0\"></span>SICI 93<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Braga (fusionada con Keupe<span class=\"_ _0\"></span> Unipessoal, LDA) y Nextil Elastics Fabrics, S.A. Los<span class=\"ls0\"> <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span>intangibles <span class=\"_ _8\"></span></span>del<span class=\"ls0\"> <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span></span>no<span class=\"ls0\"> <span class=\"_ _8\"></span>est\u00e1n<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>afectos <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>garan<span class=\"_ _0\"></span>t\u00edas <span class=\"_ _4\"></span><span class=\"ls5\">ni</span> <span class=\"_ _4\"></span>existen <span class=\"_ _8\"></span>compromisos <span class=\"_ _4\"></span><span class=\"ls6\">de</span> <span class=\"_ _4\"></span>adquisici\u00f3n <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>cierre <span class=\"_ _9\"> </span>del </span>presente e<span class=\"_ _6\"></span>j<span class=\"_ _1\"></span>ercicio <span class=\"_ _0\"></span>ni <span class=\"_ _6\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>anterior, <span class=\"_ _0\"></span>distintos d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>indicados <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>presente m<span class=\"_ _0\"></span>emoria <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsolidada <span class=\"_ _6\"></span>respecto <span class=\"_ _0\"></span>de lo<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>ctivos de la sociedad americana. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "6. Inmovilizado Intangible<span class=\"_ _27\"> </span>La <span class=\"_ _1\"></span>composici\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>movimiento <span class=\"_ _1\"></span>habi<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferentes <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>este ep<span class=\"_ _1\"></span>\u00edgrafe, <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>finalizado<span class=\"_ _27\"> </span>el 31 de diciembre de 2025 y 2024, ha sido el siguiente:<span class=\"_ _27\"> </span>Composici\u00f3n y movimiento en el ejercicio anual finalizado al 31 de diciembre de 202<span class=\"_ _1\"></span>5<span class=\"_ _27\"> </span>Saldo inicialAltas<span class=\"_ _27\"> </span>Bajas<span class=\"_ _27\"> </span>Traspasos<span class=\"_ _27\"> </span>Diferencias<span class=\"_ _27\"> </span>de   conversi\u00f3n<span class=\"_ _27\"> </span>Saldo final<span class=\"_ _27\"> </span>Coste<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>369<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(147)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>222<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>2.239<span class=\"_ _27\"> </span>4.241<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>6.480<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>456<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>455<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>201<span class=\"_ _27\"> </span>(23)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(2)<span class=\"_ _27\"> </span>520<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>10.407<span class=\"_ _27\"> </span>1.487<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>11.894<span class=\"_ _27\"> </span>Concesiones<span class=\"_ _27\"> </span>Administrativa<span class=\"_ _0\"></span>s / Otro<span class=\"_ _27\"> </span>inmovilizado intangible<span class=\"_ _27\"> </span>350<span class=\"_ _27\"> </span>1 - -<span class=\"_ _27\"> </span>(38)<span class=\"_ _27\"> </span>313<span class=\"_ _27\"> </span>25.021<span class=\"_ _27\"> </span>5.930<span class=\"_ _27\"> </span>(170)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(41)<span class=\"_ _27\"> </span>30.740<span class=\"_ _27\"> </span>Amortizaci\u00f3n<span class=\"_ _27\"> </span>acumulada<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(222)<span class=\"_ _27\"> </span>(80)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>(304)<span class=\"_ _27\"> </span>(609)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(316)<span class=\"_ _27\"> </span>(108)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(424)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>(7.485)<span class=\"_ _27\"> </span>(569)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(8.054)<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>(187)<span class=\"_ _27\"> </span>(72)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>3<span class=\"_ _27\"> </span>12<span class=\"_ _27\"> </span>(244)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(1.862)<span class=\"_ _27\"> </span>(698)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(2.560)<span class=\"_ _27\"> </span>Otro inmovilizado<span class=\"_ _27\"> </span>intangible<span class=\"_ _27\"> </span>(150)<span class=\"_ _27\"> </span>(60)<span class=\"_ _27\"> </span>28<span class=\"_ _27\"> </span>- 15<span class=\"_ _27\"> </span>(167)<span class=\"_ _27\"> </span>(10.222)<span class=\"_ _27\"> </span>(1.587)<span class=\"_ _27\"> </span>28<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(277)<span class=\"_ _27\"> </span>(12.058)<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes (105)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(105)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(203) - - - -<span class=\"_ _27\"> </span>(203)<span class=\"_ _27\"> </span>(1.350)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.350)<span class=\"_ _27\"> </span>Valor neto con<span class=\"_ _0\"></span>table<span class=\"_ _27\"> </span>13.449<span class=\"_ _27\"> </span>4.039<span class=\"_ _27\"> </span>(142)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(14)<span class=\"_ _27\"> </span>17.332<span class=\"_ _27\"> </span>Composici\u00f3n y movimiento en el ejercicio anual finalizado al 31 de diciembre de 202<span class=\"_ _1\"></span>4<span class=\"_ _27\"> </span>Saldo inicialAltas<span class=\"_ _27\"> </span>Bajas<span class=\"_ _27\"> </span>Traspasos<span class=\"_ _27\"> </span>Diferencias<span class=\"_ _27\"> </span>de   conversi\u00f3n<span class=\"_ _27\"> </span>Saldo final<span class=\"_ _27\"> </span>Coste<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>369<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>369<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>1.023<span class=\"_ _27\"> </span>1.216<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>2.239<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>470<span class=\"_ _27\"> </span>5<span class=\"_ _27\"> </span>(15)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(4)<span class=\"_ _27\"> </span>456<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>327<span class=\"_ _27\"> </span>17<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>9.874<span class=\"_ _27\"> </span>533<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>10.407<span class=\"_ _27\"> </span>Concesiones<span class=\"_ _27\"> </span>Administrativa<span class=\"_ _0\"></span>s / Otro<span class=\"_ _27\"> </span>inmovilizado intangible<span class=\"_ _27\"> </span>4<span class=\"_ _27\"> </span>348<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(2)<span class=\"_ _27\"> </span>350<span class=\"_ _27\"> </span>22.923<span class=\"_ _27\"> </span>2.119<span class=\"_ _27\"> </span>(15)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(6)<span class=\"_ _27\"> </span>25.021<span class=\"_ _27\"> </span>Amortizaci\u00f3n<span class=\"_ _27\"> </span>acumulada<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(70)<span class=\"_ _27\"> </span>(82)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(70)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(222)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(325)<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>10<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>2<span class=\"_ _27\"> </span>(316)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>(6.858)<span class=\"_ _27\"> </span>(697)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>70<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(7.485)<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>(123)<span class=\"_ _27\"> </span>(64)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(187)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(1.270)<span class=\"_ _27\"> </span>(592)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.862)<span class=\"_ _27\"> </span>Otro inmovilizado<span class=\"_ _27\"> </span>intangible<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>(149)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(150)<span class=\"_ _27\"> </span>(8.647)<span class=\"_ _27\"> </span>(1.587)<span class=\"_ _27\"> </span>10<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>2<span class=\"_ _27\"> </span>(10.222)<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes (105)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(105)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(122)<span class=\"_ _27\"> </span>(81)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(203)<span class=\"_ _27\"> </span>(1.269)<span class=\"_ _27\"> </span>(81)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.350)<span class=\"_ _27\"> </span>Valor neto con<span class=\"_ _0\"></span>table<span class=\"_ _27\"> </span>13.007<span class=\"_ _27\"> </span>451<span class=\"_ _27\"> </span>(5)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(4)<span class=\"_ _27\"> </span>13.449<span class=\"_ _27\"> </span>Los <span class=\"_ _9\"> </span>principales <span class=\"_ _5\"> </span>importes <span class=\"_ _9\"> </span>consignados <span class=\"_ _5\"> </span>bajo <span class=\"_ _9\"> </span>este <span class=\"_ _5\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>corresponden <span class=\"_ _9\"> </span>principalmente <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>carteras <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>clientes<span class=\"_ _27\"> </span>registradas en<span class=\"_ _1\"></span> los p<span class=\"_ _1\"></span>rocesos de combinaci\u00f3n <span class=\"_ _1\"></span>de negocios <span class=\"_ _1\"></span>en ejercicios <span class=\"_ _1\"></span>anteriores, as\u00ed <span class=\"_ _1\"></span>como a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>fondos de <span class=\"_ _1\"></span>comercio<span class=\"_ _27\"> </span>surgidos en<span class=\"_ _0\"></span> dichas <span class=\"_ _6\"></span>combinaciones<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>negocio, l<span class=\"_ _0\"></span>os activ<span class=\"_ _0\"></span>os por<span class=\"_ _0\"></span> derecho <span class=\"_ _6\"></span>de uso <span class=\"_ _6\"></span>y a <span class=\"_ _6\"></span>los gastos <span class=\"_ _6\"></span>de desarrollo <span class=\"_ _0\"></span>capitalizado<span class=\"_ _27\"> </span>en los dos \u00faltimos ejercicios. La<span class=\"ls0\"> <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>negocios <span class=\"_ _7\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>noviembre <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>2018 <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _7\"></span>grupo <span class=\"_ _7\"></span>SICI, <span class=\"_ _7\"></span>gener\u00f3 <span class=\"_ _7\"></span><span class=\"ls5\">una<span class=\"ls0\"> <span class=\"_ _7\"></span>lista <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>cl<span class=\"_ _1\"></span>ientes <span class=\"_ _7\"></span>valorada e<span class=\"_ _0\"></span>n 10.779 <span class=\"_ _6\"></span>miles<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>de euros como parte de la asignaci\u00f3n del precio pagado por<span class=\"_ _0\"></span> dicho grupo a los activos y pasivos adquiridos.<span class=\"_ _27\"> </span>El detalle de lo<span class=\"_ _0\"></span>s fondos de <span class=\"_ _0\"></span>comercio y el v<span class=\"_ _0\"></span>alor neto contable<span class=\"_ _6\"></span> de las carteras de <span class=\"_ _0\"></span>clientes por UGE <span class=\"_ _0\"></span>a 31 de diciembre <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e 202<span class=\"ls0\">5 y 2024 es como sigue: </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>UGE<span class=\"ff1\"> </span>Fondo de comercio Cartera de clientes Fondo de comercio Cartera de clientes SICI 93 Braga, <span class=\"_ _0\"></span>S.A. (Grupo SICI)<span class=\"_ _0\"></span> - 2.393 147<span class=\"ls0\"> </span>3.266 Keupe Unipessoa<span class=\"_ _0\"></span>l, LDA (Grupo<span class=\"_ _0\"></span> SICI) 222<span class=\"ls0\"> </span>- 222<span class=\"ls0\"> </span>- Total 222<span class=\"ls0\"> </span>2.393<span class=\"ls0\"> </span>369<span class=\"ls0\"> </span>3.266 La industria textil <span class=\"_ _0\"></span>es la segund<span class=\"_ _0\"></span>a m\u00e1s contaminante del <span class=\"_ _0\"></span>mundo, dentro de l<span class=\"_ _0\"></span>a cual el <span class=\"_ _0\"></span>proceso de tintado repre<span class=\"_ _0\"></span>senta gran parte <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>huella <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>carbono <span class=\"_ _4\"></span>emitida. <span class=\"_ _3\"> </span>El <span class=\"_ _4\"></span>20% <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"> </span>aguas <span class=\"_ _4\"> </span>res<span class=\"_ _1\"></span>iduales <span class=\"_ _4\"></span>contaminadas <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>planeta <span class=\"_ _3\"> </span>pertenecen <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la industria <span class=\"_ _9\"> </span>tex<span class=\"_ _1\"></span>til, <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _5\"> </span>como <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>10% <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>emisiones <span class=\"_ _9\"> </span>globales <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>carbono.<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>El<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>Grupo <span class=\"_ _5\"> </span>Nextil <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>trav\u00e9s <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>su <span class=\"_ _5\"> </span>unidad NextGreen<span class=\"_ _27\"> </span>\u00ae <span class=\"_ _4\"></span>est\u00e1 <span class=\"_ _8\"></span>enfocado <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>procesos <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _4\"></span>industrial <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>tejido <span class=\"_ _8\"></span>desde <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>perspectiva <span class=\"_ _4\"></span>100% <span class=\"_ _8\"></span>sostenible. Para e<span class=\"_ _0\"></span>llo se <span class=\"_ _6\"></span>est\u00e1 investigan<span class=\"_ _0\"></span>do en <span class=\"_ _6\"></span>procesos <span class=\"_ _0\"></span>con fibras t<span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>talmente r<span class=\"_ _0\"></span>ecicladas <span class=\"lsc\">y <span class=\"_ _6\"></span><span class=\"ls0\">tintadas <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>uso d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la tecnolog\u00eda<span class=\"_ _0\"></span> </span></span>Greendyes<span class=\"_ _27\"> </span>\u00ae<span class=\"_ _27\"> </span>. <span class=\"_ _6\"></span>Ello impli<span class=\"_ _0\"></span>ca s<span class=\"_ _0\"></span>ometer <span class=\"_ _0\"></span>a la <span class=\"_ _6\"></span>tela <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un pr<span class=\"_ _0\"></span>oceso <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>tintura, con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>\u00ednima <span class=\"_ _6\"></span>huella<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>h\u00eddrica y <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>carbono. Se <span class=\"_ _0\"></span>utiliza para <span class=\"_ _8\"></span>ello <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>procedimiento <span class=\"_ _8\"></span>revolucionario <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>permite <span class=\"_ _8\"></span>reducir <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>impacto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>planeta <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>v\u00e9s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>reducido <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>de recursos, y consecuentemente de costes.  Este proceso de desarrollo <span class=\"ls6\">de<span class=\"_ _1\"></span></span> tintes basados en pigmentos naturales (p<span class=\"_ _1\"></span>royecto Greendyes<span class=\"_ _27\"> </span>\u00ae ) junto a la elaboraci\u00f3n e prendas <span class=\"_ _1\"></span>100% <span class=\"_ _1\"></span>sostenibles <span class=\"_ _8\"></span>(proyecto <span class=\"_ _1\"></span>NextGreen \u00ae<span class=\"_ _27\"> </span>) <span class=\"_ _1\"></span>permite <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>grupo <span class=\"_ _8\"></span>situarse <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vanguardia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>sostenibilidad <span class=\"_ _1\"></span>en la producci\u00f3n de tejido<span class=\"_ _0\"></span>s y prendas. La investigaci\u00f3n est\u00e1 sien<span class=\"_ _0\"></span>do llevada a cabo por la filial Horizon Research <span class=\"_ _0\"></span>mientras que <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedad<span class=\"ls5\">es</span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>grupo, <span class=\"_ _6\"></span>SICI <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>Nextil <span class=\"_ _6\"></span>Elastic <span class=\"_ _6\"></span>Fabrics <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>enc<span class=\"_ _1\"></span>uentra <span class=\"_ _6\"></span>desarrollando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>procesos <span class=\"_ _6\"></span>de <span class=\"ls9\">te<span class=\"_ _0\"></span><span class=\"ls0\">jido <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>acabado </span></span>para <span class=\"_ _9\"> </span>diferentes <span class=\"_ _5\"> </span>componentes. <span class=\"_ _9\"> </span>Duran<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>2024 <span class=\"_ _5\"> </span>y <span class=\"_ _9\"> </span>2025 <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>ha <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>rocedido <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>capitalizar <span class=\"_ _5\"> </span>los <span class=\"_ _9\"> </span>costes <span class=\"_ _5\"> </span>incurridos asociados con dicho proyecto.  As\u00ed, <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>ejercicio <span class=\"_ _8\"></span>2025, <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>consolidado <span class=\"_ _4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>desarrollo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>tecnolog\u00eda <span class=\"_ _8\"></span>Greendyes\u00ae, <span class=\"_ _4\"></span>completando <span class=\"_ _8\"></span>la caracterizaci\u00f3n <span class=\"_ _6\"></span>qu\u00edmica <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>igmento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>confirmando <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>clasificaci\u00f3n <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>soluci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>base <span class=\"_ _7\"></span>natural, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>validando sus <span class=\"_ _1\"></span>prestaciones en <span class=\"_ _1\"></span>t\u00e9rminos de <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>toxic<span class=\"_ _1\"></span>idad conforme <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>REACH y <span class=\"_ _1\"></span>sus si<span class=\"_ _1\"></span>gnificativos ahorros <span class=\"_ _1\"></span>de agua y energ\u00eda frente a los procesos de tintura convencionales. Adicionalmente, <span class=\"_ _5\"> </span>durante <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _5\"> </span>ejercicio <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha <span class=\"_ _5\"> </span>obtenido <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>certificaci\u00f3n <span class=\"_ _5\"> </span>ZDHC <span class=\"_ _5\"> </span>Nivel <span class=\"_ _b\"> </span>I <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>arios <span class=\"_ _5\"> </span>pigmentos, <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha desarrollado <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>nueva <span class=\"_ _8\"></span>formulaci\u00f3n <span class=\"_ _8\"></span>l\u00edquida <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>ampl\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _8\"></span>relevante <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ngo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>maquinaria <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>puede utilizarse <span class=\"_ _0\"></span>Greendyes<span class=\"_ _27\"> </span>\u00ae<span class=\"_ _27\"> </span>, <span class=\"_ _6\"></span>y se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>lo<span class=\"_ _1\"></span>grado <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>concesi\u00f3n y <span class=\"_ _6\"></span>registro <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>Patente Europ<span class=\"_ _0\"></span>ea Uni<span class=\"_ _0\"></span>taria <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>protege <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>tecnolog\u00eda<span class=\"_ _0\"></span> Greendyes <span class=\"_ _4\"></span>(pigmentos <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>procedimiento <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>aplicaci\u00f3n), <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>onsolidando <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>protecci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>soluci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>incipales mercados de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a Uni\u00f3n <span class=\"_ _0\"></span>Europea. El <span class=\"_ _0\"></span>Grupo contin\u00faa tra<span class=\"_ _0\"></span>bajando en l<span class=\"_ _0\"></span>a obtenci\u00f3n <span class=\"_ _0\"></span>de nuevas <span class=\"_ _6\"></span>certificacio<span class=\"_ _1\"></span>nes qu<span class=\"_ _0\"></span>e refuercen<span class=\"_ _0\"></span> y <span class=\"_ _6\"></span>validen <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ventajas <span class=\"_ _6\"></span>t\u00e9cnicas, <span class=\"_ _6\"></span>medioambientales <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omerciales <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>soluci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tintura.<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Por <span class=\"_ _6\"></span>estos <span class=\"_ _6\"></span>motivos <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo ha considerado conveniente la activaci\u00f3n <span class=\"ff5\">ba<span class=\"_ _1\"></span>jo el ep\u00edgrafe \u201cDesarrollo\u201d </span><span class=\"ls5\">de 1.918</span> miles de euros de este proyecto en el<span class=\"_ _0\"></span> ejercicio <span class=\"_ _6\"></span>2025 (999 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de e<span class=\"_ _6\"></span>uros en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2024)<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Los <span class=\"_ _6\"></span>mismos <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>encuentran <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>curso, <span class=\"_ _6\"></span>estim\u00e1n<span class=\"_ _1\"></span>dose <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omienzo de su amortizaci\u00f3n una vez concluyan los mismo y comience su explotaci\u00f3n prevista en el <span class=\"_ _0\"></span>ejercicio<span class=\"_ _8\"></span> 2026. Adicionalmente en <span class=\"_ _1\"></span>el c<span class=\"_ _1\"></span>itado ep\u00edgrafe se<span class=\"_ _1\"></span> incluyen por <span class=\"_ _1\"></span>importe de 2.<span class=\"_ _1\"></span><span class=\"ls5\">331</span> miles de <span class=\"_ _1\"></span>euros los cos<span class=\"_ _1\"></span>tes incurridos durante <span class=\"_ _1\"></span>el ejercicio 2025 po<span class=\"_ _1\"></span>r la filial guatemalteca en <span class=\"_ _1\"></span>la generaci\u00f3n de nuevos d<span class=\"_ _1\"></span>ise\u00f1os de telas que los c<span class=\"_ _1\"></span>lientes de la pl<span class=\"_ _1\"></span>anta han solicitado para la ampliaci\u00f3n del portfolio de telas ofrecidas por la sociedad. El <span class=\"_ _6\"></span>impacto <span class=\"_ _6\"></span>asociado <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>incurridos <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>apitalizados, <span class=\"_ _6\"></span>fundamentalmente <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>ersonal, <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>provisionamientos <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>otros gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>explotaci\u00f3n, <span class=\"_ _1\"></span>soportados <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ociedades fi<span class=\"_ _1\"></span>liales <span class=\"_ _1\"></span>han s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>registrados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201ctrabajos <span class=\"_ _1\"></span>realizados por <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>empresa para <span class=\"_ _6\"></span><span class=\"ff5\">su <span class=\"_ _6\"></span>activo\u201d <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la cuen<span class=\"_ _0\"></span>ta d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>resultados <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _6\"></span>2025 por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importe <span class=\"_ _6\"></span>de 2<span class=\"_ _0\"></span>.486 <span class=\"_ _0\"></span>miles <span class=\"_ _6\"></span>de eur<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>(3.522 </span>miles de euros en 2024). Elementos totalmente amortizados y en uso El <span class=\"_ _6\"></span>imp<span class=\"_ _1\"></span>orte <span class=\"_ _6\"></span>bruto <span class=\"_ _6\"></span>de lo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span>ementos <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _6\"></span>intangible <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _6\"></span>to<span class=\"_ _1\"></span>talmente <span class=\"_ _6\"></span>amortizados <span class=\"_ _6\"></span>que, <span class=\"_ _6\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>diciembre de 2024 y al 31 de diciembre de 2024, segu\u00edan en uso, se desglosa a continuaci\u00f3n en euros: Coste 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Aplicaciones <span class=\"_ _0\"></span>Inform\u00e1ticas 356<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>Total 356<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>El<span class=\"ls0\"> <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span><span class=\"ls5\">no</span> <span class=\"_ _8\"></span>mantiene <span class=\"_ _4\"></span>bienes <span class=\"_ _8\"></span><span class=\"ls5\">del</span> <span class=\"_ _4\"></span>inmovilizado <span class=\"_ _4\"></span>intangible <span class=\"_ _3\"> </span>significativos <span class=\"_ _4\"></span>situado <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>xtranjero, <span class=\"_ _8\"></span>a <span class=\"_ _4\"> </span>excepci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>las </span>carteras de clientes <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>urgidas en las <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ombinaciones de <span class=\"_ _0\"></span>negocios de E<span class=\"_ _0\"></span>FA y Grupo <span class=\"_ _0\"></span>SICI 93<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Braga (fusionada con Keupe<span class=\"_ _0\"></span> Unipessoal, LDA) y Nextil Elastics Fabrics, S.A. 7<span class=\"ls14\">. </span>Inmovilizado<span class=\"_ _1\"></span> Material<span class=\"_ _27\"> </span> La<span class=\"ls0\"> <span class=\"_ _7\"></span>composic<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>mo<span class=\"_ _0\"></span>vimiento <span class=\"_ _7\"></span>h<span class=\"_ _0\"></span>abido <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _18\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>diferente<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>cuentas <span class=\"_ _1d\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _1d\"></span>este <span class=\"_ _1d\"></span>ep\u00edg<span class=\"_ _1\"></span>rafe, <span class=\"_ _1d\"></span>durante <span class=\"_ _1d\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _1d\"></span>ejercicios <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>nuales <span class=\"_ _6\"></span>finalizados<span class=\"_ _27\"> </span></span></span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls5\"><span class=\"ls0\"><span class=\"ls7\"><span class=\"ls0\"> </span></span></span></span></span></span></span>el 31 de diciembre de 2025 y a 31 de diciembre de <span class=\"ls5\">20</span>24, ha sido el <span class=\"_ _6\"></span>siguiente:<span class=\"_ _27\"> </span> Composici\u00f3n y movimiento en el ejercicio anual finalizado al 31 de dici<span class=\"_ _0\"></span>embre de 202<span class=\"_ _1\"></span>5<span class=\"_ _27\"> </span> Saldo inicial Altas<span class=\"_ _27\"> </span> Bajas<span class=\"_ _27\"> </span> Traspasos<span class=\"_ _27\"> </span> Diferencias de <span class=\"_ _0\"></span>   conversi\u00f3n<span class=\"_ _27\"> </span> Saldo final<span class=\"_ _27\"> </span> Coste<span class=\"_ _27\"> </span> Terrenos y bienes<span class=\"_ _0\"></span> naturales<span class=\"_ _27\"> </span> 755<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (634)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(121)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> Construcciones<span class=\"_ _27\"> </span> 3.997<span class=\"_ _27\"> </span> 10<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1.566)<span class=\"_ _27\"> </span> 208<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(732)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>1.917<span class=\"_ _27\"> </span> Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span> 636<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>19<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>0<span class=\"_ _27\"> </span> 22<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(71)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>606<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Maquinaria<span class=\"_ _27\"> </span> 23.733<span class=\"_ _27\"> </span> 1.753<span class=\"_ _27\"> </span> (266)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>499<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(823)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>24.896<span class=\"_ _27\"> </span> Utillaje<span class=\"_ _27\"> </span> 142<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 0<span class=\"_ _27\"> </span> (28)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 114<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otras instalacion<span class=\"_ _0\"></span>es<span class=\"_ _27\"> </span> 1.773<span class=\"_ _27\"> </span> 29<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(182)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(198)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>1.421<span class=\"_ _27\"> </span> Mobiliario<span class=\"_ _27\"> </span> 413<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>16<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(6)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(5)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>417<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Equipos para pr<span class=\"_ _0\"></span>ocesos de<span class=\"_ _27\"> </span> informaci\u00f3n<span class=\"_ _27\"> </span> 246<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>9<span class=\"_ _27\"> </span> (156)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>0<span class=\"_ _27\"> </span> (25)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>74<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Elementos de tran<span class=\"_ _6\"></span>sporte<span class=\"_ _27\"> </span> 149<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (20)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(19)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 110<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span> 218<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>54<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>0<span class=\"_ _27\"> </span> (22)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(11)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>239<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Construcciones en<span class=\"_ _0\"></span> curso<span class=\"_ _27\"> </span> 32<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (48)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>64<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 48<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Maquinaria en mon<span class=\"_ _0\"></span>taje<span class=\"_ _27\"> </span> 7<span class=\"_ _27\"> </span> 2.086<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (64)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 2.029   <span class=\"ls0\">TOTAL COST<span class=\"_ _6\"></span>E<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>32.101<span class=\"_ _27\"> </span> 3.976<span class=\"_ _27\"> </span> (2.873)<span class=\"_ _27\"> </span> 335<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1.668)<span class=\"_ _27\"> </span> 31.871<span class=\"_ _27\"> </span> Amortizaci\u00f3n acu<span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>ulada<span class=\"_ _27\"> </span> Construcciones<span class=\"_ _27\"> </span> (148)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(98)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>84<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(242)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (404)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span> (83)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(24)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 1<span class=\"_ _27\"> </span> 8<span class=\"_ _27\"> </span> (98)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Maquinaria<span class=\"_ _27\"> </span> (6.789)<span class=\"_ _27\"> </span> (1.802)<span class=\"_ _27\"> </span> 2<span class=\"_ _27\"> </span> 8<span class=\"_ _27\"> </span> (222)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(8.803)<span class=\"_ _27\"> </span> Utillaje<span class=\"_ _27\"> </span> (148)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(3)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (151)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otras instalacion<span class=\"_ _0\"></span>es<span class=\"_ _27\"> </span> (1.766)<span class=\"_ _27\"> </span> (2)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (12)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (1.780)<span class=\"_ _27\"> </span> Mobiliario<span class=\"_ _27\"> </span> (328)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(22)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>1<span class=\"_ _27\"> </span> (6)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>1<span class=\"_ _27\"> </span> (354)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Equipos para pr<span class=\"_ _0\"></span>ocesos de<span class=\"_ _27\"> </span> informaci\u00f3n<span class=\"_ _27\"> </span> (21)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(54)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (5)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(9)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(89)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Elementos de tran<span class=\"_ _6\"></span>sporte<span class=\"_ _27\"> </span> (49)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(3)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>20<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(83)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (115)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span> (43)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(10)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 4<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (49)<span class=\"ls0\"> </span> <span class=\"ff2\">TOTAL AM. AC<span class=\"_ _0\"></span>UMLD.<span class=\"_ _27\"> </span></span><span class=\"ff2\"><span class=\"ff1\"> </span></span>(9.375)<span class=\"_ _27\"> </span> (2.018)<span class=\"_ _27\"> </span> 107<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(335)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(222)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(11.843)<span class=\"_ _27\"> </span> Deterioro de valor<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> Maquinaria<span class=\"_ _27\"> </span> (9)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(9)<span class=\"ls0\"> </span> <span class=\"ff2\">TOTAL DETERIORO<span class=\"_ _27\"> </span></span><span class=\"ff2\"><span class=\"_ _6\"></span><span class=\"ff1\"> </span></span>(9)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (9)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>TOTAL Valor neto<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>contable<span class=\"_ _0\"></span><span class=\"ff1\"> </span>22.717<span class=\"_ _27\"> </span> 1.958<span class=\"_ _27\"> </span> (2.766)<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (1.890)<span class=\"_ _27\"> </span> 20.019<span class=\"_ _27\"> </span>Composici\u00f3n y movimiento en el ejercicio anual finalizado al 31 de dici<span class=\"_ _0\"></span>embre de 2024<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> Saldo inicial Altas<span class=\"_ _27\"> </span> Bajas<span class=\"_ _27\"> </span> Traspasos<span class=\"_ _27\"> </span> Diferencias de <span class=\"_ _0\"></span>   conversi\u00f3n<span class=\"_ _27\"> </span> Saldo final<span class=\"_ _27\"> </span> Coste<span class=\"_ _27\"> </span> Terrenos y bienes<span class=\"_ _0\"></span> naturales<span class=\"_ _27\"> </span> 833<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (78)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 755<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Construcciones<span class=\"_ _27\"> </span> 2.041<span class=\"_ _27\"> </span> 577<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(225)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>1.604<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 3.997<span class=\"_ _27\"> </span> Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span> 357<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>77<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>0<span class=\"_ _27\"> </span> 222<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(20)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>636<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Maquinaria<span class=\"_ _27\"> </span> 8.258<span class=\"_ _27\"> </span> 408<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(85)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>15.182<span class=\"_ _27\"> </span> (30)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>23.733<span class=\"_ _27\"> </span> Utillaje<span class=\"_ _27\"> </span> 142<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>0<span class=\"_ _27\"> </span> 0<span class=\"_ _27\"> </span> 0<span class=\"_ _27\"> </span> 0<span class=\"_ _27\"> </span> 142<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otras instalacion<span class=\"_ _0\"></span>es<span class=\"_ _27\"> </span> 1.766<span class=\"_ _27\"> </span> 7<span class=\"_ _27\"> </span> 0<span class=\"_ _27\"> </span> 0<span class=\"_ _27\"> </span> 0<span class=\"_ _27\"> </span> 1.773<span class=\"_ _27\"> </span> Mobiliario<span class=\"_ _27\"> </span> 377<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>35<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(19)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>21<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>413<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Equipos para pr<span class=\"_ _0\"></span>ocesos de<span class=\"_ _27\"> </span> informaci\u00f3n<span class=\"_ _27\"> </span> 35<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>36<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>0<span class=\"_ _27\"> </span> 176<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>246<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Elementos de tran<span class=\"_ _6\"></span>sporte<span class=\"_ _27\"> </span> 159<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>2<span class=\"_ _27\"> </span> (12)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 149<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span> 130<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>10<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(3)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>81<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 218<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Construcciones en<span class=\"_ _0\"></span> curso<span class=\"_ _27\"> </span> 641<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>74<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>0<span class=\"_ _27\"> </span> (683)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 32<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas en<span class=\"_ _27\"> </span> montaje<span class=\"_ _27\"> </span> 672<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>2.806<span class=\"_ _27\"> </span> (2)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(3.471)<span class=\"_ _27\"> </span> (5)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> Maquinaria en mon<span class=\"_ _0\"></span>taje<span class=\"_ _27\"> </span> 7.351<span class=\"_ _27\"> </span> 2.780<span class=\"_ _27\"> </span> (1)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(9.616)<span class=\"_ _27\"> </span> (507)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>7<span class=\"_ _27\"> </span> Anticipos para<span class=\"_ _27\"> </span> inmovilizacione<span class=\"_ _0\"></span>s materiales<span class=\"_ _27\"> </span> 1.135<span class=\"_ _27\"> </span> 2.423<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (3.516)<span class=\"_ _27\"> </span> (42)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-   <span class=\"ls0\">TOTAL COST<span class=\"_ _6\"></span>E<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>23.897<span class=\"_ _27\"> </span> 9.235<span class=\"_ _27\"> </span> (425)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (606)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>32.101<span class=\"_ _27\"> </span> Amortizaci\u00f3n acu<span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>ulada<span class=\"_ _27\"> </span> Construcciones<span class=\"_ _27\"> </span> (73)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(75)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (148)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span> (63)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(23)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 3<span class=\"_ _27\"> </span> (83)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Maquinaria<span class=\"_ _27\"> </span> (6.447)<span class=\"_ _27\"> </span> (363)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 18<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3<span class=\"_ _27\"> </span> (6.789)<span class=\"_ _27\"> </span> Utillaje<span class=\"_ _27\"> </span> (142)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(6)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (148)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otras instalacion<span class=\"_ _0\"></span>es<span class=\"_ _27\"> </span> (1.766)<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (1.766)<span class=\"_ _27\"> </span> Mobiliario<span class=\"_ _27\"> </span> (302)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(27)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>19<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(18)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (328)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Equipos para pr<span class=\"_ _0\"></span>ocesos de<span class=\"_ _27\"> </span> informaci\u00f3n<span class=\"_ _27\"> </span> (18)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(3)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (21)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Elementos de tran<span class=\"_ _6\"></span>sporte<span class=\"_ _27\"> </span> (52)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(3)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>6<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (49)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span> (45)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>0<span class=\"_ _27\"> </span> 2<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (43)<span class=\"ls0\"> </span> <span class=\"ff2\">TOTAL AM. AC<span class=\"_ _0\"></span>UMLD.<span class=\"_ _27\"> </span></span><span class=\"ff2\"><span class=\"ff1\"> </span></span>(8.908)<span class=\"_ _27\"> </span> (500)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>27<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 6<span class=\"_ _27\"> </span> (9.375)<span class=\"_ _27\"> </span> Deterioro de valor<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> Maquinaria<span class=\"_ _27\"> </span> (9)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(9)<span class=\"ls0\"> </span> <span class=\"ff2\">TOTAL DETERIORO<span class=\"_ _27\"> </span></span><span class=\"ff2\"><span class=\"_ _6\"></span><span class=\"ff1\"> </span></span>(9)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (9)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>TOTAL Valor neto<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>contable<span class=\"_ _0\"></span><span class=\"ff1\"> </span>14.980<span class=\"_ _27\"> </span> 9.280<span class=\"_ _27\"> </span> (398)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (600)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>22.717<span class=\"_ _27\"> </span> Durante  el <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span>jercicio  2025  se<span class=\"_ _0\"></span>  ha <span class=\"_ _b\"> </span>continuado  invirtiendo <span class=\"_ _5\"> </span>muy<span class=\"_ _1\"></span>  int<span class=\"_ _0\"></span>ensamente  en <span class=\"_ _5\"> </span>l<span class=\"_ _1\"></span>a  plant<span class=\"_ _0\"></span>a  del <span class=\"_ _b\"> </span>grupo  en <span class=\"_ _b\"> </span>Fraijanes<span class=\"_ _27\"> </span> (Guatemala) <span class=\"_ _6\"></span>perteneciente <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>sociedad <span class=\"_ _6\"></span>Nextil <span class=\"_ _7\"></span>El<span class=\"_ _1\"></span>astics <span class=\"_ _7\"></span>Fa<span class=\"_ _1\"></span>brics. <span class=\"_ _0\"></span>De <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>sta <span class=\"_ _6\"></span>manera <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>altas <span class=\"_ _7\"></span>registradas <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>significativas<span class=\"_ _27\"> </span> corresponden a dicha filial por impo<span class=\"_ _1\"></span>rte de 3.3<span class=\"ls5\">57</span> miles de eur<span class=\"_ _0\"></span>os.<span class=\"_ _27\"> </span> Asimismo, <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>consecuencia <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>operaci\u00f3n <span class=\"_ _8\"></span>realizada <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>6 <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>ag<span class=\"_ _1\"></span>osto <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>2025 <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>filiales <span class=\"_ _4\"></span>portuguesas <span class=\"_ _8\"></span>SICI <span class=\"_ _4\"></span>93 <span class=\"_ _4\"></span>y<span class=\"_ _27\"> </span> Playvest, correspondiente a<span class=\"_ _1\"></span> la v<span class=\"_ _1\"></span>enta de <span class=\"_ _1\"></span>sus naves <span class=\"_ _1\"></span>industriales, por u<span class=\"_ _1\"></span>n importe <span class=\"_ _1\"></span>global de<span class=\"_ _8\"></span> 4,4 m<span class=\"_ _1\"></span>illones de eu<span class=\"_ _1\"></span>ros, se ha<span class=\"_ _27\"> </span> procedido a dar de baja los correspondientes activos y su amortizaci\u00f3n acumulada (ver Nota 6 anteiror).  Elementos totalmente amortizados y en uso<span class=\"_ _27\"> </span> El valor bruto de los elementos del inmovilizado material del <span class=\"_ _0\"></span>Grupo totalmente amortizados que al 31 de diciembre de<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> 20<span class=\"ls0\">25 y a 31 de diciembre de 2024 segu\u00edan en uso, se desglosa a continuaci\u00f3n en euros:<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>Coste<span class=\"_ _27\"> </span> 202<span class=\"ls0\">5<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">4<span class=\"_ _27\"> </span></span><span class=\"ls0\"> </span>Construcciones<span class=\"_ _27\"> </span> 135<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>432<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span> 34<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>180<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Maquinaria y utilla<span class=\"_ _0\"></span>je<span class=\"_ _27\"> </span> 3.227<span class=\"_ _27\"> </span> 2.888<span class=\"_ _27\"> </span> Mobiliario<span class=\"_ _27\"> </span> 278<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>263<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Elementos de tran<span class=\"_ _6\"></span>sporte<span class=\"_ _27\"> </span> 72<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>92<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span> 93<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>83<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Total<span class=\"_ _27\"> </span> 3.839<span class=\"_ _27\"> </span> 3.938<span class=\"_ _27\"> </span> 18.5. Amortizaci\u00f3n del inmovilizado  El detalle del gasto por amortizaciones para los ejercicios <span class=\"ls6\">20</span>25 <span class=\"_ _1\"></span>y 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Inmovilizado ma<span class=\"_ _0\"></span>terial 2.018 473<span class=\"ls0\"> </span>Inmovilizado intangib<span class=\"_ _6\"></span>le<span class=\"_ _1\"></span> 1.<span class=\"ls0\">5</span>87<span class=\"ls0\"> </span>1.658 3.605<span class=\"ls0\"> </span>2.131 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-610": {
   "value": "6. Inmovilizado Intangible<span class=\"_ _27\"> </span>La <span class=\"_ _1\"></span>composici\u00f3n <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>movimiento <span class=\"_ _1\"></span>habi<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferentes <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>este ep<span class=\"_ _1\"></span>\u00edgrafe, <span class=\"_ _1\"></span>durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>anual <span class=\"_ _1\"></span>finalizado<span class=\"_ _27\"> </span>el 31 de diciembre de 2025 y 2024, ha sido el siguiente:<span class=\"_ _27\"> </span>Composici\u00f3n y movimiento en el ejercicio anual finalizado al 31 de diciembre de 202<span class=\"_ _1\"></span>5<span class=\"_ _27\"> </span>Saldo inicialAltas<span class=\"_ _27\"> </span>Bajas<span class=\"_ _27\"> </span>Traspasos<span class=\"_ _27\"> </span>Diferencias<span class=\"_ _27\"> </span>de   conversi\u00f3n<span class=\"_ _27\"> </span>Saldo final<span class=\"_ _27\"> </span>Coste<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>369<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(147)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>222<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>2.239<span class=\"_ _27\"> </span>4.241<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>6.480<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>456<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>455<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>201<span class=\"_ _27\"> </span>(23)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(2)<span class=\"_ _27\"> </span>520<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>10.407<span class=\"_ _27\"> </span>1.487<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>11.894<span class=\"_ _27\"> </span>Concesiones<span class=\"_ _27\"> </span>Administrativa<span class=\"_ _0\"></span>s / Otro<span class=\"_ _27\"> </span>inmovilizado intangible<span class=\"_ _27\"> </span>350<span class=\"_ _27\"> </span>1 - -<span class=\"_ _27\"> </span>(38)<span class=\"_ _27\"> </span>313<span class=\"_ _27\"> </span>25.021<span class=\"_ _27\"> </span>5.930<span class=\"_ _27\"> </span>(170)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(41)<span class=\"_ _27\"> </span>30.740<span class=\"_ _27\"> </span>Amortizaci\u00f3n<span class=\"_ _27\"> </span>acumulada<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(222)<span class=\"_ _27\"> </span>(80)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>(304)<span class=\"_ _27\"> </span>(609)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(316)<span class=\"_ _27\"> </span>(108)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(424)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>(7.485)<span class=\"_ _27\"> </span>(569)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(8.054)<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>(187)<span class=\"_ _27\"> </span>(72)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>3<span class=\"_ _27\"> </span>12<span class=\"_ _27\"> </span>(244)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(1.862)<span class=\"_ _27\"> </span>(698)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(2.560)<span class=\"_ _27\"> </span>Otro inmovilizado<span class=\"_ _27\"> </span>intangible<span class=\"_ _27\"> </span>(150)<span class=\"_ _27\"> </span>(60)<span class=\"_ _27\"> </span>28<span class=\"_ _27\"> </span>- 15<span class=\"_ _27\"> </span>(167)<span class=\"_ _27\"> </span>(10.222)<span class=\"_ _27\"> </span>(1.587)<span class=\"_ _27\"> </span>28<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(277)<span class=\"_ _27\"> </span>(12.058)<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes (105)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(105)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(203) - - - -<span class=\"_ _27\"> </span>(203)<span class=\"_ _27\"> </span>(1.350)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.350)<span class=\"_ _27\"> </span>Valor neto con<span class=\"_ _0\"></span>table<span class=\"_ _27\"> </span>13.449<span class=\"_ _27\"> </span>4.039<span class=\"_ _27\"> </span>(142)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(14)<span class=\"_ _27\"> </span>17.332<span class=\"_ _27\"> </span>Composici\u00f3n y movimiento en el ejercicio anual finalizado al 31 de diciembre de 202<span class=\"_ _1\"></span>4<span class=\"_ _27\"> </span>Saldo inicialAltas<span class=\"_ _27\"> </span>Bajas<span class=\"_ _27\"> </span>Traspasos<span class=\"_ _27\"> </span>Diferencias<span class=\"_ _27\"> </span>de   conversi\u00f3n<span class=\"_ _27\"> </span>Saldo final<span class=\"_ _27\"> </span>Coste<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>369<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>369<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>1.023<span class=\"_ _27\"> </span>1.216<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>2.239<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>470<span class=\"_ _27\"> </span>5<span class=\"_ _27\"> </span>(15)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(4)<span class=\"_ _27\"> </span>456<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>10.856<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>327<span class=\"_ _27\"> </span>17<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>9.874<span class=\"_ _27\"> </span>533<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>10.407<span class=\"_ _27\"> </span>Concesiones<span class=\"_ _27\"> </span>Administrativa<span class=\"_ _0\"></span>s / Otro<span class=\"_ _27\"> </span>inmovilizado intangible<span class=\"_ _27\"> </span>4<span class=\"_ _27\"> </span>348<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(2)<span class=\"_ _27\"> </span>350<span class=\"_ _27\"> </span>22.923<span class=\"_ _27\"> </span>2.119<span class=\"_ _27\"> </span>(15)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(6)<span class=\"_ _27\"> </span>25.021<span class=\"_ _27\"> </span>Amortizaci\u00f3n<span class=\"_ _27\"> </span>acumulada<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(70)<span class=\"_ _27\"> </span>(82)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(70)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(222)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(325)<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>10<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>2<span class=\"_ _27\"> </span>(316)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes<span class=\"_ _27\"> </span>(6.858)<span class=\"_ _27\"> </span>(697)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>70<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(7.485)<span class=\"_ _27\"> </span>Aplicaciones<span class=\"_ _27\"> </span>inform\u00e1ticas<span class=\"_ _27\"> </span>(123)<span class=\"_ _27\"> </span>(64)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(187)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(1.270)<span class=\"_ _27\"> </span>(592)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.862)<span class=\"_ _27\"> </span>Otro inmovilizado<span class=\"_ _27\"> </span>intangible<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>(149)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(150)<span class=\"_ _27\"> </span>(8.647)<span class=\"_ _27\"> </span>(1.587)<span class=\"_ _27\"> </span>10<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>2<span class=\"_ _27\"> </span>(10.222)<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Fondo de comer<span class=\"_ _0\"></span>cio de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>Desarrollo<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(908)<span class=\"_ _27\"> </span>Patentes, licenc<span class=\"_ _0\"></span>ias,<span class=\"_ _27\"> </span>marcas<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(134)<span class=\"_ _27\"> </span>Cartera de clien<span class=\"_ _0\"></span>tes (105)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(105)<span class=\"_ _27\"> </span>Activos por der<span class=\"_ _0\"></span>echos de<span class=\"_ _27\"> </span>uso<span class=\"_ _27\"> </span>(122)<span class=\"_ _27\"> </span>(81)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(203)<span class=\"_ _27\"> </span>(1.269)<span class=\"_ _27\"> </span>(81)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.350)<span class=\"_ _27\"> </span>Valor neto con<span class=\"_ _0\"></span>table<span class=\"_ _27\"> </span>13.007<span class=\"_ _27\"> </span>451<span class=\"_ _27\"> </span>(5)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(4)<span class=\"_ _27\"> </span>13.449<span class=\"_ _27\"> </span>Los <span class=\"_ _9\"> </span>principales <span class=\"_ _5\"> </span>importes <span class=\"_ _9\"> </span>consignados <span class=\"_ _5\"> </span>bajo <span class=\"_ _9\"> </span>este <span class=\"_ _5\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>corresponden <span class=\"_ _9\"> </span>principalmente <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>carteras <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>clientes<span class=\"_ _27\"> </span>registradas en<span class=\"_ _1\"></span> los p<span class=\"_ _1\"></span>rocesos de combinaci\u00f3n <span class=\"_ _1\"></span>de negocios <span class=\"_ _1\"></span>en ejercicios <span class=\"_ _1\"></span>anteriores, as\u00ed <span class=\"_ _1\"></span>como a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>fondos de <span class=\"_ _1\"></span>comercio<span class=\"_ _27\"> </span>surgidos en<span class=\"_ _0\"></span> dichas <span class=\"_ _6\"></span>combinaciones<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>negocio, l<span class=\"_ _0\"></span>os activ<span class=\"_ _0\"></span>os por<span class=\"_ _0\"></span> derecho <span class=\"_ _6\"></span>de uso <span class=\"_ _6\"></span>y a <span class=\"_ _6\"></span>los gastos <span class=\"_ _6\"></span>de desarrollo <span class=\"_ _0\"></span>capitalizado<span class=\"_ _27\"> </span>en los dos \u00faltimos ejercicios. La<span class=\"ls0\"> <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>negocios <span class=\"_ _7\"></span><span class=\"ls6\">en<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>noviembre <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>2018 <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _7\"></span>grupo <span class=\"_ _7\"></span>SICI, <span class=\"_ _7\"></span>gener\u00f3 <span class=\"_ _7\"></span><span class=\"ls5\">una<span class=\"ls0\"> <span class=\"_ _7\"></span>lista <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>cl<span class=\"_ _1\"></span>ientes <span class=\"_ _7\"></span>valorada e<span class=\"_ _0\"></span>n 10.779 <span class=\"_ _6\"></span>miles<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>de euros como parte de la asignaci\u00f3n del precio pagado por<span class=\"_ _0\"></span> dicho grupo a los activos y pasivos adquiridos.<span class=\"_ _27\"> </span>El detalle de lo<span class=\"_ _0\"></span>s fondos de <span class=\"_ _0\"></span>comercio y el v<span class=\"_ _0\"></span>alor neto contable<span class=\"_ _6\"></span> de las carteras de <span class=\"_ _0\"></span>clientes por UGE <span class=\"_ _0\"></span>a 31 de diciembre <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e 202<span class=\"ls0\">5 y 2024 es como sigue: </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>UGE<span class=\"ff1\"> </span>Fondo de comercio Cartera de clientes Fondo de comercio Cartera de clientes SICI 93 Braga, <span class=\"_ _0\"></span>S.A. (Grupo SICI)<span class=\"_ _0\"></span> - 2.393 147<span class=\"ls0\"> </span>3.266 Keupe Unipessoa<span class=\"_ _0\"></span>l, LDA (Grupo<span class=\"_ _0\"></span> SICI) 222<span class=\"ls0\"> </span>- 222<span class=\"ls0\"> </span>- Total 222<span class=\"ls0\"> </span>2.393<span class=\"ls0\"> </span>369<span class=\"ls0\"> </span>3.266 La industria textil <span class=\"_ _0\"></span>es la segund<span class=\"_ _0\"></span>a m\u00e1s contaminante del <span class=\"_ _0\"></span>mundo, dentro de l<span class=\"_ _0\"></span>a cual el <span class=\"_ _0\"></span>proceso de tintado repre<span class=\"_ _0\"></span>senta gran parte <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"></span>huella <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>carbono <span class=\"_ _4\"></span>emitida. <span class=\"_ _3\"> </span>El <span class=\"_ _4\"></span>20% <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"> </span>aguas <span class=\"_ _4\"> </span>res<span class=\"_ _1\"></span>iduales <span class=\"_ _4\"></span>contaminadas <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>planeta <span class=\"_ _3\"> </span>pertenecen <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la industria <span class=\"_ _9\"> </span>tex<span class=\"_ _1\"></span>til, <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _5\"> </span>como <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>10% <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>emisiones <span class=\"_ _9\"> </span>globales <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>carbono.<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>El<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>Grupo <span class=\"_ _5\"> </span>Nextil <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>trav\u00e9s <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>su <span class=\"_ _5\"> </span>unidad NextGreen<span class=\"_ _27\"> </span>\u00ae <span class=\"_ _4\"></span>est\u00e1 <span class=\"_ _8\"></span>enfocado <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>procesos <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>producci\u00f3n <span class=\"_ _4\"></span>industrial <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>tejido <span class=\"_ _8\"></span>desde <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>perspectiva <span class=\"_ _4\"></span>100% <span class=\"_ _8\"></span>sostenible. Para e<span class=\"_ _0\"></span>llo se <span class=\"_ _6\"></span>est\u00e1 investigan<span class=\"_ _0\"></span>do en <span class=\"_ _6\"></span>procesos <span class=\"_ _0\"></span>con fibras t<span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>talmente r<span class=\"_ _0\"></span>ecicladas <span class=\"lsc\">y <span class=\"_ _6\"></span><span class=\"ls0\">tintadas <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>uso d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la tecnolog\u00eda<span class=\"_ _0\"></span> </span></span>Greendyes<span class=\"_ _27\"> </span>\u00ae<span class=\"_ _27\"> </span>. <span class=\"_ _6\"></span>Ello impli<span class=\"_ _0\"></span>ca s<span class=\"_ _0\"></span>ometer <span class=\"_ _0\"></span>a la <span class=\"_ _6\"></span>tela <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un pr<span class=\"_ _0\"></span>oceso <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>tintura, con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>\u00ednima <span class=\"_ _6\"></span>huella<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>h\u00eddrica y <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>carbono. Se <span class=\"_ _0\"></span>utiliza para <span class=\"_ _8\"></span>ello <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>procedimiento <span class=\"_ _8\"></span>revolucionario <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>permite <span class=\"_ _8\"></span>reducir <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>impacto <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>planeta <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>v\u00e9s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>reducido <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>de recursos, y consecuentemente de costes.  Este proceso de desarrollo <span class=\"ls6\">de<span class=\"_ _1\"></span></span> tintes basados en pigmentos naturales (p<span class=\"_ _1\"></span>royecto Greendyes<span class=\"_ _27\"> </span>\u00ae ) junto a la elaboraci\u00f3n e prendas <span class=\"_ _1\"></span>100% <span class=\"_ _1\"></span>sostenibles <span class=\"_ _8\"></span>(proyecto <span class=\"_ _1\"></span>NextGreen \u00ae<span class=\"_ _27\"> </span>) <span class=\"_ _1\"></span>permite <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>grupo <span class=\"_ _8\"></span>situarse <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vanguardia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>sostenibilidad <span class=\"_ _1\"></span>en la producci\u00f3n de tejido<span class=\"_ _0\"></span>s y prendas. La investigaci\u00f3n est\u00e1 sien<span class=\"_ _0\"></span>do llevada a cabo por la filial Horizon Research <span class=\"_ _0\"></span>mientras que <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedad<span class=\"ls5\">es</span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>grupo, <span class=\"_ _6\"></span>SICI <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>Nextil <span class=\"_ _6\"></span>Elastic <span class=\"_ _6\"></span>Fabrics <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>enc<span class=\"_ _1\"></span>uentra <span class=\"_ _6\"></span>desarrollando <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>procesos <span class=\"_ _6\"></span>de <span class=\"ls9\">te<span class=\"_ _0\"></span><span class=\"ls0\">jido <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>acabado </span></span>para <span class=\"_ _9\"> </span>diferentes <span class=\"_ _5\"> </span>componentes. <span class=\"_ _9\"> </span>Duran<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>2024 <span class=\"_ _5\"> </span>y <span class=\"_ _9\"> </span>2025 <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>ha <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>rocedido <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>capitalizar <span class=\"_ _5\"> </span>los <span class=\"_ _9\"> </span>costes <span class=\"_ _5\"> </span>incurridos asociados con dicho proyecto.  As\u00ed, <span class=\"_ _4\"></span>durante <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>ejercicio <span class=\"_ _8\"></span>2025, <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>consolidado <span class=\"_ _4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>desarrollo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>tecnolog\u00eda <span class=\"_ _8\"></span>Greendyes\u00ae, <span class=\"_ _4\"></span>completando <span class=\"_ _8\"></span>la caracterizaci\u00f3n <span class=\"_ _6\"></span>qu\u00edmica <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>igmento <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>confirmando <span class=\"_ _7\"></span>su <span class=\"_ _6\"></span>clasificaci\u00f3n <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>soluci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>base <span class=\"_ _7\"></span>natural, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>validando sus <span class=\"_ _1\"></span>prestaciones en <span class=\"_ _1\"></span>t\u00e9rminos de <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>toxic<span class=\"_ _1\"></span>idad conforme <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>REACH y <span class=\"_ _1\"></span>sus si<span class=\"_ _1\"></span>gnificativos ahorros <span class=\"_ _1\"></span>de agua y energ\u00eda frente a los procesos de tintura convencionales. Adicionalmente, <span class=\"_ _5\"> </span>durante <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _5\"> </span>ejercicio <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha <span class=\"_ _5\"> </span>obtenido <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>certificaci\u00f3n <span class=\"_ _5\"> </span>ZDHC <span class=\"_ _5\"> </span>Nivel <span class=\"_ _b\"> </span>I <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>v<span class=\"_ _1\"></span>arios <span class=\"_ _5\"> </span>pigmentos, <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha desarrollado <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>nueva <span class=\"_ _8\"></span>formulaci\u00f3n <span class=\"_ _8\"></span>l\u00edquida <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>ampl\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _8\"></span>relevante <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ngo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>maquinaria <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>puede utilizarse <span class=\"_ _0\"></span>Greendyes<span class=\"_ _27\"> </span>\u00ae<span class=\"_ _27\"> </span>, <span class=\"_ _6\"></span>y se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>lo<span class=\"_ _1\"></span>grado <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>concesi\u00f3n y <span class=\"_ _6\"></span>registro <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>Patente Europ<span class=\"_ _0\"></span>ea Uni<span class=\"_ _0\"></span>taria <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>protege <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>tecnolog\u00eda<span class=\"_ _0\"></span> Greendyes <span class=\"_ _4\"></span>(pigmentos <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>procedimiento <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>aplicaci\u00f3n), <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>onsolidando <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>protecci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>soluci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>incipales mercados de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a Uni\u00f3n <span class=\"_ _0\"></span>Europea. El <span class=\"_ _0\"></span>Grupo contin\u00faa tra<span class=\"_ _0\"></span>bajando en l<span class=\"_ _0\"></span>a obtenci\u00f3n <span class=\"_ _0\"></span>de nuevas <span class=\"_ _6\"></span>certificacio<span class=\"_ _1\"></span>nes qu<span class=\"_ _0\"></span>e refuercen<span class=\"_ _0\"></span> y <span class=\"_ _6\"></span>validen <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ventajas <span class=\"_ _6\"></span>t\u00e9cnicas, <span class=\"_ _6\"></span>medioambientales <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omerciales <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>soluci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>tintura.<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Por <span class=\"_ _6\"></span>estos <span class=\"_ _6\"></span>motivos <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo ha considerado conveniente la activaci\u00f3n <span class=\"ff5\">ba<span class=\"_ _1\"></span>jo el ep\u00edgrafe \u201cDesarrollo\u201d </span><span class=\"ls5\">de 1.918</span> miles de euros de este proyecto en el<span class=\"_ _0\"></span> ejercicio <span class=\"_ _6\"></span>2025 (999 <span class=\"_ _7\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de e<span class=\"_ _6\"></span>uros en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2024)<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Los <span class=\"_ _6\"></span>mismos <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>encuentran <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>curso, <span class=\"_ _6\"></span>estim\u00e1n<span class=\"_ _1\"></span>dose <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omienzo de su amortizaci\u00f3n una vez concluyan los mismo y comience su explotaci\u00f3n prevista en el <span class=\"_ _0\"></span>ejercicio<span class=\"_ _8\"></span> 2026. Adicionalmente en <span class=\"_ _1\"></span>el c<span class=\"_ _1\"></span>itado ep\u00edgrafe se<span class=\"_ _1\"></span> incluyen por <span class=\"_ _1\"></span>importe de 2.<span class=\"_ _1\"></span><span class=\"ls5\">331</span> miles de <span class=\"_ _1\"></span>euros los cos<span class=\"_ _1\"></span>tes incurridos durante <span class=\"_ _1\"></span>el ejercicio 2025 po<span class=\"_ _1\"></span>r la filial guatemalteca en <span class=\"_ _1\"></span>la generaci\u00f3n de nuevos d<span class=\"_ _1\"></span>ise\u00f1os de telas que los c<span class=\"_ _1\"></span>lientes de la pl<span class=\"_ _1\"></span>anta han solicitado para la ampliaci\u00f3n del portfolio de telas ofrecidas por la sociedad. El <span class=\"_ _6\"></span>impacto <span class=\"_ _6\"></span>asociado <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>incurridos <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>apitalizados, <span class=\"_ _6\"></span>fundamentalmente <span class=\"_ _7\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>ersonal, <span class=\"_ _7\"></span>a<span class=\"_ _1\"></span>provisionamientos <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>otros gastos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>explotaci\u00f3n, <span class=\"_ _1\"></span>soportados <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ociedades fi<span class=\"_ _1\"></span>liales <span class=\"_ _1\"></span>han s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>registrados <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201ctrabajos <span class=\"_ _1\"></span>realizados por <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>empresa para <span class=\"_ _6\"></span><span class=\"ff5\">su <span class=\"_ _6\"></span>activo\u201d <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la cuen<span class=\"_ _0\"></span>ta d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>resultados <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _6\"></span>2025 por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importe <span class=\"_ _6\"></span>de 2<span class=\"_ _0\"></span>.486 <span class=\"_ _0\"></span>miles <span class=\"_ _6\"></span>de eur<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>(3.522 </span>miles de euros en 2024). Elementos totalmente amortizados y en uso El <span class=\"_ _6\"></span>imp<span class=\"_ _1\"></span>orte <span class=\"_ _6\"></span>bruto <span class=\"_ _6\"></span>de lo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span>ementos <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _6\"></span>intangible <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _6\"></span>to<span class=\"_ _1\"></span>talmente <span class=\"_ _6\"></span>amortizados <span class=\"_ _6\"></span>que, <span class=\"_ _6\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>diciembre de 2024 y al 31 de diciembre de 2024, segu\u00edan en uso, se desglosa a continuaci\u00f3n en euros: Coste 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Aplicaciones <span class=\"_ _0\"></span>Inform\u00e1ticas 356<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>Total 356<span class=\"ls0\"> </span>163<span class=\"ls0\"> </span>El<span class=\"ls0\"> <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span><span class=\"ls5\">no</span> <span class=\"_ _8\"></span>mantiene <span class=\"_ _4\"></span>bienes <span class=\"_ _8\"></span><span class=\"ls5\">del</span> <span class=\"_ _4\"></span>inmovilizado <span class=\"_ _4\"></span>intangible <span class=\"_ _3\"> </span>significativos <span class=\"_ _4\"></span>situado <span class=\"_ _8\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>xtranjero, <span class=\"_ _8\"></span>a <span class=\"_ _4\"> </span>excepci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>las </span>carteras de clientes <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>urgidas en las <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ombinaciones de <span class=\"_ _0\"></span>negocios de E<span class=\"_ _0\"></span>FA y Grupo <span class=\"_ _0\"></span>SICI 93<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Braga (fusionada con Keupe<span class=\"_ _0\"></span> Unipessoal, LDA) y Nextil Elastics Fabrics, S.A. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-626": {
   "value": "ARRENDAMIENTOS FINANCIEROS El <span class=\"_ _5\"> </span>Grupo <span class=\"_ _b\"> </span>arrienda <span class=\"_ _9\"> </span>pri<span class=\"_ _1\"></span>ncipalmente <span class=\"_ _9\"> </span>i<span class=\"_ _1\"></span>nmuebles <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>onde <span class=\"_ _5\"> </span>desarrolla <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>actividad, <span class=\"_ _5\"> </span>as\u00ed <span class=\"_ _b\"> </span>como <span class=\"_ _5\"> </span>veh\u00edculos <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>elementos <span class=\"_ _b\"> </span>de transporte interno. V\u00e9ase a continuaci\u00f3n el detalle de los arrendamientos por aplicaci\u00f3n de la NIIF 16: 31.12.2025 31.12.2024 Clase de activ<span class=\"_ _0\"></span>o Activo por derecho<span class=\"_ _6\"></span> de uso Pasivo por arrendamiento<span class=\"_ _0\"></span> Activo por derecho<span class=\"_ _6\"></span> de uso Activo por derecho<span class=\"_ _6\"></span> de uso Construcciones 9.050 10.220 8.176 9.315 Elementos de tran<span class=\"_ _6\"></span>sporte 81<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>1<span class=\"ls3\">96</span> Total 9.131 10.325 8.342 9.511 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Clase de activ<span class=\"_ _0\"></span>o Amortizaci\u00f3n y<span class=\"_ _0\"></span> deterioro Intereses Salidas de efectivo Amortizaci\u00f3n y<span class=\"_ _0\"></span> deterioro Intereses Salidas de efectivo Construcciones 589<span class=\"ls0\"> </span>260<span class=\"ls0\"> </span>1.192 852<span class=\"ls0\"> </span>404<span class=\"ls0\"> </span>891<span class=\"ls0\"> </span>Equipos para pr<span class=\"_ _0\"></span>ocesos de informaci\u00f3n - - - 85<span class=\"ls0\"> </span>- 3 Elementos de tran<span class=\"_ _6\"></span>sporte 109<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>150<span class=\"ls0\"> </span>141<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>161<span class=\"ls0\"> </span>Total 698<span class=\"ls0\"> </span>319<span class=\"ls0\"> </span>1.342 1.078 454<span class=\"ls0\"> </span>1.055 V\u00e9ase a continuaci\u00f3n el movimiento por categor\u00eda de \u201cactivos por derecho de uso\u201d para los ejercicios 202<span class=\"_ _1\"></span><span class=\"ff1\">5 y 2024: </span>Clase de activ<span class=\"_ _0\"></span>o 31.12.2024 Altas Amortizaci\u00f3n y<span class=\"_ _0\"></span> deterioro 31.12.2025 Construcciones 8.176 1.463 (589<span class=\"ls0\">) </span>9.050 Elementos de tran<span class=\"_ _6\"></span>sporte 166<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>(109)<span class=\"ls0\"> </span>81<span class=\"ls0\"> </span>Total 8.342 1.487 (<span class=\"ls3\">698</span>) 9.131 Clase de activ<span class=\"_ _0\"></span>o 31.12.2023 Altas Amortizaci\u00f3n y<span class=\"_ _0\"></span> deterioro Bajas Diferencias de<span class=\"_ _0\"></span>  conversi\u00f3n 31.12.2024 Construcciones 8.143 360<span class=\"ls0\"> </span>(<span class=\"ls3\">924</span>) - 597<span class=\"ls0\"> </span>8.176 Equipos para pr<span class=\"_ _0\"></span>ocesos de informaci\u00f3n 19<span class=\"ls0\"> </span>- - (<span class=\"ls3\">19</span>) - - Elementos de tran<span class=\"_ _6\"></span>sporte 320<span class=\"ls0\"> </span>- (<span class=\"ls3\">154</span>) - - 166<span class=\"ls0\"> </span>Total 8.482 360<span class=\"ls0\"> </span>(1.078) (<span class=\"ls3\">19</span>) 597<span class=\"ls0\"> </span>8.342 Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>6 <span class=\"_ _6\"></span>de agosto <span class=\"_ _6\"></span>de 2<span class=\"_ _0\"></span>025, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _6\"></span>Nex<span class=\"_ _1\"></span>til <span class=\"_ _6\"></span>ha for<span class=\"_ _0\"></span>malizado, a <span class=\"_ _6\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>sus filiales <span class=\"_ _6\"></span>portuguesas S<span class=\"_ _6\"></span>ICI 93 <span class=\"_ _6\"></span>y Pla<span class=\"_ _0\"></span>yvest, la venta d<span class=\"_ _0\"></span>e la to<span class=\"_ _0\"></span>talidad de s<span class=\"_ _0\"></span>us naves <span class=\"_ _6\"></span>prod<span class=\"_ _1\"></span>uctivas ubi<span class=\"_ _0\"></span>cadas en <span class=\"_ _0\"></span>el norte <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e Portugal, <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or un <span class=\"_ _6\"></span>importe total de <span class=\"_ _0\"></span>4,4 millones de <span class=\"_ _8\"></span>euros.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>D<span class=\"_ _0\"></span>icha <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>enta <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>conforme <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>contrato <span class=\"_ _4\"></span>suscrito <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>partes, <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>su<span class=\"_ _1\"></span>puesto <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>p\u00e9rdida <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>control <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>gesti\u00f3n corriente de los i<span class=\"_ _1\"></span>nmuebles transfiriendo al comprador los <span class=\"_ _1\"></span>riesgos y beneficios inherentes a <span class=\"_ _1\"></span>la propiedad del activo. <span class=\"_ _4\"></span><span class=\"ls6\">La </span>venta se h<span class=\"_ _1\"></span>a formalizado con <span class=\"_ _1\"></span>un acue<span class=\"_ _1\"></span>rdo de s<span class=\"_ _1\"></span>ale &amp; <span class=\"_ _1\"></span>leaseback sobre <span class=\"_ _1\"></span>las instalaciones por un <span class=\"_ _1\"></span>periodo inicial<span class=\"_ _8\"></span> obligatorio de <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>a\u00f1os, <span class=\"_ _1\"></span>renovable <span class=\"_ _1\"></span>autom\u00e1ticamente <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>periodos <span class=\"_ _1\"></span>sucesivos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>a\u00f1os, <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>garantiza la <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntinuidad ope<span class=\"_ _1\"></span>rativa de las filiales en sus actuales ubicaciones y refuerza la estabilidad y traza<span class=\"_ _0\"></span>bilidad de sus procesos productivos<span class=\"_ _8\"></span>.  A consecuencia del nuevo contrato de alquiler firmado<span class=\"_ _1\"></span>, con cuotas lineales de 315 miles de euros al a\u00f1o, el Grupo ha   reconocido <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>co<span class=\"_ _1\"></span>rrespondiente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>erecho <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>1.486 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>correspondiente obligaci\u00f3n por arren<span class=\"_ _1\"></span>damiento registrada en el pa<span class=\"_ _1\"></span>sivo consolidado adjunto po<span class=\"_ _1\"></span>r importe de <span class=\"_ _8\"></span>1.837 m<span class=\"_ _1\"></span>iles de euros <span class=\"_ _1\"></span>(1.565 miles de <span class=\"_ _1\"></span>euros bajo <span class=\"_ _1\"></span>el ep\u00edgrafe <span class=\"_ _1\"></span><span class=\"ff5\">\u201cacreedores<span class=\"_ _1\"></span></span> <span class=\"ff5\">por arrendamiento <span class=\"_ _1\"></span>financiero a <span class=\"_ _1\"></span>largo plazo\u201d<span class=\"_ _1\"></span></span>. El <span class=\"_ _1\"></span>reconocimiento d<span class=\"_ _1\"></span>e la baja del <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>neto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>inmuebles <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>formalizaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contrato <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>compra<span class=\"_ _8\"></span>-venta, jun<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>reconocimiento <span class=\"_ _1\"></span>de los derechos<span class=\"_ _1\"></span> de uso <span class=\"_ _1\"></span>y obligaciones de <span class=\"_ _1\"></span>pago p<span class=\"_ _1\"></span>or arrendamiento, ha c<span class=\"_ _1\"></span>onllevado una <span class=\"_ _1\"></span>plusval\u00eda de <span class=\"_ _4\"></span>1.807 miles de <span class=\"_ _1\"></span>euros registrada <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _3\"> </span>cuenta <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>re<span class=\"_ _0\"></span>sultados <span class=\"_ _3\"> </span>consolidada <span class=\"_ _9\"> </span>adjunta <span class=\"_ _3\"> </span><span class=\"ff5\">en <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>ep\u00edgrafe <span class=\"_ _3\"> </span>\u201cOtros <span class=\"_ _9\"> </span>ingreso <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Explotaci\u00f3n\u201d</span>. <span class=\"_ _9\"> </span>Para <span class=\"_ _3\"> </span>la determinaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>ganancia <span class=\"_ _1\"></span>obtenida <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _1\"></span>considerado <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>activo, <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tasaci\u00f3n realizada por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>experto independiente, <span class=\"_ _1\"></span>por un <span class=\"_ _1\"></span>importe de <span class=\"_ _1\"></span>7.601 miles <span class=\"_ _1\"></span>de euros, <span class=\"_ _1\"></span>una tasa de <span class=\"_ _1\"></span>descuento <span class=\"_ _1\"></span>del 16% y<span class=\"_ _1\"></span> un IPC en los pagos futuros del 1%. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-627": {
   "value": "7<span class=\"ls14\">. </span>Inmovilizado<span class=\"_ _1\"></span> Material<span class=\"_ _27\"> </span>La<span class=\"ls0\"> <span class=\"_ _7\"></span>composic<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>mo<span class=\"_ _0\"></span>vimiento <span class=\"_ _7\"></span>h<span class=\"_ _0\"></span>abido <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _18\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>diferente<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>cuentas <span class=\"_ _1d\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _1d\"></span>este <span class=\"_ _1d\"></span>ep\u00edg<span class=\"_ _1\"></span>rafe, <span class=\"_ _1d\"></span>durante <span class=\"_ _1d\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _1d\"></span>ejercicios <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>nuales <span class=\"_ _6\"></span>finalizados<span class=\"_ _27\"> </span></span></span></span></span></span></span></span>el 31 de diciembre de 2025 y a 31 de diciembre de <span class=\"ls5\">20</span>24, ha sido el <span class=\"_ _6\"></span>siguiente:<span class=\"_ _27\"> </span>Composici\u00f3n y movimiento en el ejercicio anual finalizado al 31 de dici<span class=\"_ _0\"></span>embre de 202<span class=\"_ _1\"></span>5<span class=\"_ _27\"> </span>Saldo inicialAltas<span class=\"_ _27\"> </span>Bajas<span class=\"_ _27\"> </span>Traspasos<span class=\"_ _27\"> </span>Diferencias de <span class=\"_ _0\"></span>  conversi\u00f3n<span class=\"_ _27\"> </span>Saldo final<span class=\"_ _27\"> </span>Coste<span class=\"_ _27\"> </span>Terrenos y bienes<span class=\"_ _0\"></span> naturales<span class=\"_ _27\"> </span>755<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(634)<span class=\"_ _27\"> </span>(121)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>Construcciones<span class=\"_ _27\"> </span>3.997<span class=\"_ _27\"> </span>10<span class=\"_ _27\"> </span>(1.566)<span class=\"_ _27\"> </span>208<span class=\"_ _27\"> </span>(732)<span class=\"_ _27\"> </span>1.917<span class=\"_ _27\"> </span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span>636<span class=\"_ _27\"> </span>19<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>22<span class=\"_ _27\"> </span>(71)<span class=\"_ _27\"> </span>606<span class=\"_ _27\"> </span>Maquinaria<span class=\"_ _27\"> </span>23.733<span class=\"_ _27\"> </span>1.753<span class=\"_ _27\"> </span>(266)<span class=\"_ _27\"> </span>499<span class=\"_ _27\"> </span>(823)<span class=\"_ _27\"> </span>24.896<span class=\"_ _27\"> </span>Utillaje<span class=\"_ _27\"> </span>142<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>(28)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>114<span class=\"_ _27\"> </span>Otras instalacion<span class=\"_ _0\"></span>es<span class=\"_ _27\"> </span>1.773<span class=\"_ _27\"> </span>29<span class=\"_ _27\"> </span>(182)<span class=\"_ _27\"> </span>(198)<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>1.421<span class=\"_ _27\"> </span>Mobiliario<span class=\"_ _27\"> </span>413<span class=\"_ _27\"> </span>16<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>(6)<span class=\"_ _27\"> </span>(5)<span class=\"_ _27\"> </span>417<span class=\"_ _27\"> </span>Equipos para pr<span class=\"_ _0\"></span>ocesos de<span class=\"_ _27\"> </span>informaci\u00f3n<span class=\"_ _27\"> </span>246<span class=\"_ _27\"> </span>9<span class=\"_ _27\"> </span>(156)<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>(25)<span class=\"_ _27\"> </span>74<span class=\"_ _27\"> </span>Elementos de tran<span class=\"_ _6\"></span>sporte<span class=\"_ _27\"> </span>149<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(20)<span class=\"_ _27\"> </span>(19)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>110<span class=\"_ _27\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span>218<span class=\"_ _27\"> </span>54<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>(22)<span class=\"_ _27\"> </span>(11)<span class=\"_ _27\"> </span>239<span class=\"_ _27\"> </span>Construcciones en<span class=\"_ _0\"></span> curso<span class=\"_ _27\"> </span>32<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(48)<span class=\"_ _27\"> </span>64<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>48<span class=\"_ _27\"> </span>Maquinaria en mon<span class=\"_ _0\"></span>taje<span class=\"_ _27\"> </span>7<span class=\"_ _27\"> </span>2.086<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(64)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>2.029  <span class=\"ls0\">TOTAL COST<span class=\"_ _6\"></span>E<span class=\"_ _27\"> </span></span>32.101<span class=\"_ _27\"> </span>3.976<span class=\"_ _27\"> </span>(2.873)<span class=\"_ _27\"> </span>335<span class=\"_ _27\"> </span>(1.668)<span class=\"_ _27\"> </span>31.871<span class=\"_ _27\"> </span>Amortizaci\u00f3n acu<span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>ulada<span class=\"_ _27\"> </span>Construcciones<span class=\"_ _27\"> </span>(148)<span class=\"_ _27\"> </span>(98)<span class=\"_ _27\"> </span>84<span class=\"_ _27\"> </span>(242)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(404)<span class=\"_ _27\"> </span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span>(83)<span class=\"_ _27\"> </span>(24)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>1<span class=\"_ _27\"> </span>8<span class=\"_ _27\"> </span>(98)<span class=\"_ _27\"> </span>Maquinaria<span class=\"_ _27\"> </span>(6.789)<span class=\"_ _27\"> </span>(1.802)<span class=\"_ _27\"> </span>2<span class=\"_ _27\"> </span>8<span class=\"_ _27\"> </span>(222)<span class=\"_ _27\"> </span>(8.803)<span class=\"_ _27\"> </span>Utillaje<span class=\"_ _27\"> </span>(148)<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(151)<span class=\"_ _27\"> </span>Otras instalacion<span class=\"_ _0\"></span>es<span class=\"_ _27\"> </span>(1.766)<span class=\"_ _27\"> </span>(2)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(12)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.780)<span class=\"_ _27\"> </span>Mobiliario<span class=\"_ _27\"> </span>(328)<span class=\"_ _27\"> </span>(22)<span class=\"_ _27\"> </span>1<span class=\"_ _27\"> </span>(6)<span class=\"_ _27\"> </span>1<span class=\"_ _27\"> </span>(354)<span class=\"_ _27\"> </span>Equipos para pr<span class=\"_ _0\"></span>ocesos de<span class=\"_ _27\"> </span>informaci\u00f3n<span class=\"_ _27\"> </span>(21)<span class=\"_ _27\"> </span>(54)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(5)<span class=\"_ _27\"> </span>(9)<span class=\"_ _27\"> </span>(89)<span class=\"_ _27\"> </span>Elementos de tran<span class=\"_ _6\"></span>sporte<span class=\"_ _27\"> </span>(49)<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>20<span class=\"_ _27\"> </span>(83)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(115)<span class=\"_ _27\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span>(43)<span class=\"_ _27\"> </span>(10)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>4<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(49) <span class=\"ff2\">TOTAL AM. AC<span class=\"_ _0\"></span>UMLD.<span class=\"_ _27\"> </span></span>(9.375)<span class=\"_ _27\"> </span>(2.018)<span class=\"_ _27\"> </span>107<span class=\"_ _27\"> </span>(335)<span class=\"_ _27\"> </span>(222)<span class=\"_ _27\"> </span>(11.843)<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Maquinaria<span class=\"_ _27\"> </span>(9)<span class=\"_ _27\"> </span>(9) <span class=\"ff2\">TOTAL DETERIORO<span class=\"_ _27\"> </span></span>(9)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(9)<span class=\"_ _27\"> </span>TOTAL Valor neto<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>contable22.717<span class=\"_ _27\"> </span>1.958<span class=\"_ _27\"> </span>(2.766)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.890)<span class=\"_ _27\"> </span>20.019<span class=\"_ _27\"> </span>Composici\u00f3n y movimiento en el ejercicio anual finalizado al 31 de dici<span class=\"_ _0\"></span>embre de 2024<span class=\"_ _27\"> </span>Saldo inicialAltas<span class=\"_ _27\"> </span>Bajas<span class=\"_ _27\"> </span>Traspasos<span class=\"_ _27\"> </span>Diferencias de <span class=\"_ _0\"></span>  conversi\u00f3n<span class=\"_ _27\"> </span>Saldo final<span class=\"_ _27\"> </span>Coste<span class=\"_ _27\"> </span>Terrenos y bienes<span class=\"_ _0\"></span> naturales<span class=\"_ _27\"> </span>833<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(78)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>755<span class=\"_ _27\"> </span>Construcciones<span class=\"_ _27\"> </span>2.041<span class=\"_ _27\"> </span>577<span class=\"_ _27\"> </span>(225)<span class=\"_ _27\"> </span>1.604<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>3.997<span class=\"_ _27\"> </span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span>357<span class=\"_ _27\"> </span>77<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>222<span class=\"_ _27\"> </span>(20)<span class=\"_ _27\"> </span>636<span class=\"_ _27\"> </span>Maquinaria<span class=\"_ _27\"> </span>8.258<span class=\"_ _27\"> </span>408<span class=\"_ _27\"> </span>(85)<span class=\"_ _27\"> </span>15.182<span class=\"_ _27\"> </span>(30)<span class=\"_ _27\"> </span>23.733<span class=\"_ _27\"> </span>Utillaje<span class=\"_ _27\"> </span>142<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>142<span class=\"_ _27\"> </span>Otras instalacion<span class=\"_ _0\"></span>es<span class=\"_ _27\"> </span>1.766<span class=\"_ _27\"> </span>7<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>1.773<span class=\"_ _27\"> </span>Mobiliario<span class=\"_ _27\"> </span>377<span class=\"_ _27\"> </span>35<span class=\"_ _27\"> </span>(19)<span class=\"_ _27\"> </span>21<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>413<span class=\"_ _27\"> </span>Equipos para pr<span class=\"_ _0\"></span>ocesos de<span class=\"_ _27\"> </span>informaci\u00f3n<span class=\"_ _27\"> </span>35<span class=\"_ _27\"> </span>36<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>176<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>246<span class=\"_ _27\"> </span>Elementos de tran<span class=\"_ _6\"></span>sporte<span class=\"_ _27\"> </span>159<span class=\"_ _27\"> </span>2<span class=\"_ _27\"> </span>(12)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>149<span class=\"_ _27\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span>130<span class=\"_ _27\"> </span>10<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>81<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>218<span class=\"_ _27\"> </span>Construcciones en<span class=\"_ _0\"></span> curso<span class=\"_ _27\"> </span>641<span class=\"_ _27\"> </span>74<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>(683)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>32<span class=\"_ _27\"> </span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas en<span class=\"_ _27\"> </span>montaje<span class=\"_ _27\"> </span>672<span class=\"_ _27\"> </span>2.806<span class=\"_ _27\"> </span>(2)<span class=\"_ _27\"> </span>(3.471)<span class=\"_ _27\"> </span>(5)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>Maquinaria en mon<span class=\"_ _0\"></span>taje<span class=\"_ _27\"> </span>7.351<span class=\"_ _27\"> </span>2.780<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>(9.616)<span class=\"_ _27\"> </span>(507)<span class=\"_ _27\"> </span>7<span class=\"_ _27\"> </span>Anticipos para<span class=\"_ _27\"> </span>inmovilizacione<span class=\"_ _0\"></span>s materiales<span class=\"_ _27\"> </span>1.135<span class=\"_ _27\"> </span>2.423<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(3.516)<span class=\"_ _27\"> </span>(42)<span class=\"_ _27\"> </span>-  <span class=\"ls0\">TOTAL COST<span class=\"_ _6\"></span>E<span class=\"_ _27\"> </span></span>23.897<span class=\"_ _27\"> </span>9.235<span class=\"_ _27\"> </span>(425)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(606)<span class=\"_ _27\"> </span>32.101<span class=\"_ _27\"> </span>Amortizaci\u00f3n acu<span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>ulada<span class=\"_ _27\"> </span>Construcciones<span class=\"_ _27\"> </span>(73)<span class=\"_ _27\"> </span>(75)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(148)<span class=\"_ _27\"> </span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span>(63)<span class=\"_ _27\"> </span>(23)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>3<span class=\"_ _27\"> </span>(83)<span class=\"_ _27\"> </span>Maquinaria<span class=\"_ _27\"> </span>(6.447)<span class=\"_ _27\"> </span>(363)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>18<span class=\"_ _27\"> </span>3<span class=\"_ _27\"> </span>(6.789)<span class=\"_ _27\"> </span>Utillaje<span class=\"_ _27\"> </span>(142)<span class=\"_ _27\"> </span>(6)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(148)<span class=\"_ _27\"> </span>Otras instalacion<span class=\"_ _0\"></span>es<span class=\"_ _27\"> </span>(1.766)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(1.766)<span class=\"_ _27\"> </span>Mobiliario<span class=\"_ _27\"> </span>(302)<span class=\"_ _27\"> </span>(27)<span class=\"_ _27\"> </span>19<span class=\"_ _27\"> </span>(18)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(328)<span class=\"_ _27\"> </span>Equipos para pr<span class=\"_ _0\"></span>ocesos de<span class=\"_ _27\"> </span>informaci\u00f3n<span class=\"_ _27\"> </span>(18)<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(21)<span class=\"_ _27\"> </span>Elementos de tran<span class=\"_ _6\"></span>sporte<span class=\"_ _27\"> </span>(52)<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>6<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(49)<span class=\"_ _27\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span>(45)<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>2<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(43) <span class=\"ff2\">TOTAL AM. AC<span class=\"_ _0\"></span>UMLD.<span class=\"_ _27\"> </span></span>(8.908)<span class=\"_ _27\"> </span>(500)<span class=\"_ _27\"> </span>27<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>6<span class=\"_ _27\"> </span>(9.375)<span class=\"_ _27\"> </span>Deterioro de valor<span class=\"_ _27\"> </span>Maquinaria<span class=\"_ _27\"> </span>(9)<span class=\"_ _27\"> </span>(9) <span class=\"ff2\">TOTAL DETERIORO<span class=\"_ _27\"> </span></span>(9)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(9)<span class=\"_ _27\"> </span>TOTAL Valor neto<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>contable14.980<span class=\"_ _27\"> </span>9.280<span class=\"_ _27\"> </span>(398)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(600)<span class=\"_ _27\"> </span>22.717<span class=\"_ _27\"> </span>Durante  el <span class=\"_ _5\"> </span>e<span class=\"_ _1\"></span>jercicio  2025  se<span class=\"_ _0\"></span>  ha <span class=\"_ _b\"> </span>continuado  invirtiendo <span class=\"_ _5\"> </span>muy<span class=\"_ _1\"></span>  int<span class=\"_ _0\"></span>ensamente  en <span class=\"_ _5\"> </span>l<span class=\"_ _1\"></span>a  plant<span class=\"_ _0\"></span>a  del <span class=\"_ _b\"> </span>grupo  en <span class=\"_ _b\"> </span>Fraijanes<span class=\"_ _27\"> </span>(Guatemala) <span class=\"_ _6\"></span>perteneciente <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>sociedad <span class=\"_ _6\"></span>Nextil <span class=\"_ _7\"></span>El<span class=\"_ _1\"></span>astics <span class=\"_ _7\"></span>Fa<span class=\"_ _1\"></span>brics. <span class=\"_ _0\"></span>De <span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>sta <span class=\"_ _6\"></span>manera <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>altas <span class=\"_ _7\"></span>registradas <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>significativas<span class=\"_ _27\"> </span>corresponden a dicha filial por impo<span class=\"_ _1\"></span>rte de 3.3<span class=\"ls5\">57</span> miles de eur<span class=\"_ _0\"></span>os.<span class=\"_ _27\"> </span>Asimismo, <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>consecuencia <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>operaci\u00f3n <span class=\"_ _8\"></span>realizada <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>6 <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>ag<span class=\"_ _1\"></span>osto <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>2025 <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>filiales <span class=\"_ _4\"></span>portuguesas <span class=\"_ _8\"></span>SICI <span class=\"_ _4\"></span>93 <span class=\"_ _4\"></span>y<span class=\"_ _27\"> </span>Playvest, correspondiente a<span class=\"_ _1\"></span> la v<span class=\"_ _1\"></span>enta de <span class=\"_ _1\"></span>sus naves <span class=\"_ _1\"></span>industriales, por u<span class=\"_ _1\"></span>n importe <span class=\"_ _1\"></span>global de<span class=\"_ _8\"></span> 4,4 m<span class=\"_ _1\"></span>illones de eu<span class=\"_ _1\"></span>ros, se ha<span class=\"_ _27\"> </span>procedido a dar de baja los correspondientes activos y su amortizaci\u00f3n acumulada (ver Nota 6 anteiror). Elementos totalmente amortizados y en uso<span class=\"_ _27\"> </span>El valor bruto de los elementos del inmovilizado material del <span class=\"_ _0\"></span>Grupo totalmente amortizados que al 31 de diciembre de<span class=\"_ _27\"> </span>20<span class=\"ls0\">25 y a 31 de diciembre de 2024 segu\u00edan en uso, se desglosa a continuaci\u00f3n en euros:<span class=\"_ _27\"> </span></span>Coste<span class=\"_ _27\"> </span>202<span class=\"ls0\">5<span class=\"_ _27\"> </span></span>202<span class=\"ls0\">4<span class=\"_ _27\"> </span></span>Construcciones<span class=\"_ _27\"> </span>135<span class=\"_ _27\"> </span>432<span class=\"_ _27\"> </span>Instalaciones t\u00e9cni<span class=\"_ _0\"></span>cas<span class=\"_ _27\"> </span>34<span class=\"_ _27\"> </span>180<span class=\"_ _27\"> </span>Maquinaria y utilla<span class=\"_ _0\"></span>je<span class=\"_ _27\"> </span>3.227<span class=\"_ _27\"> </span>2.888<span class=\"_ _27\"> </span>Mobiliario<span class=\"_ _27\"> </span>278<span class=\"_ _27\"> </span>263<span class=\"_ _27\"> </span>Elementos de tran<span class=\"_ _6\"></span>sporte<span class=\"_ _27\"> </span>72<span class=\"_ _27\"> </span>92<span class=\"_ _27\"> </span>Otro inmovilizado <span class=\"_ _0\"></span>material<span class=\"_ _27\"> </span>93<span class=\"_ _27\"> </span>83<span class=\"_ _27\"> </span>Total<span class=\"_ _27\"> </span>3.839<span class=\"_ _27\"> </span>3.938<span class=\"_ _27\"> </span>Otras consideraciones sobre el Inmovilizado material<span class=\"_ _27\"> </span>El Grupo Nextil <span class=\"_ _0\"></span>tiene formalizadas <span class=\"_ _6\"></span>p\u00f3<span class=\"_ _1\"></span>lizas de <span class=\"_ _0\"></span>seguros para cubrir l<span class=\"_ _0\"></span>os posibles r<span class=\"_ _0\"></span>iesgos a qu<span class=\"_ _0\"></span>e est\u00e1n <span class=\"_ _0\"></span>sujetos los diversos<span class=\"_ _27\"> </span>elementos <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _6\"></span>material, <span class=\"_ _6\"></span>as<span class=\"_ _1\"></span>\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>posibles <span class=\"_ _0\"></span>reclamaciones <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>puedan <span class=\"_ _6\"></span>presentar <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio<span class=\"_ _27\"> </span>de su actividad, entendiendo que dichas p\u00f3lizas cubren de manera suficiente los riesgos a que est\u00e1n sometidos.<span class=\"_ _1\"></span> A <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>formulaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>presentes <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>uentas <span class=\"_ _4\"></span>anuales <span class=\"_ _4\"></span>consolidadas,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>hay <span class=\"_ _4\"></span>maquinaria <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo <span class=\"_ _4\"></span>otorgada <span class=\"_ _8\"></span>en<span class=\"_ _27\"> </span>garant\u00eda para una financiaci\u00f3n de lease back suscrita en Espa\u00f1a y en Guatemala<span class=\"_ _27\"> </span>Durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>capitalizaron <span class=\"_ _1\"></span>intereses <span class=\"_ _1\"></span>financieros e<span class=\"_ _1\"></span>n los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>materiales <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>filial <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Guatemala de<span class=\"_ _1\"></span>l<span class=\"_ _27\"> </span>Grupo Nextil por im<span class=\"_ _1\"></span>porte de 434 m<span class=\"_ _1\"></span>iles de euros, trat\u00e1ndose de <span class=\"_ _1\"></span>intereses asociados a la <span class=\"_ _1\"></span>financiaci\u00f3n de la maquinaria<span class=\"_ _27\"> </span>e instalaciones productivas de dicha filial cuya puesta en marcha se hab<span class=\"_ _1\"></span>\u00eda demorado m\u00e1s de un a\u00f1o. El grupo <span class=\"_ _0\"></span><span class=\"ls5\">no<span class=\"ls0\"> tiene <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ompromisos de <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>dquisici\u00f3n d<span class=\"_ _0\"></span>e inmovilizado a 31<span class=\"_ _0\"></span> de di<span class=\"_ _0\"></span>ciembre de 2<span class=\"_ _0\"></span>025 (<span class=\"ls5\">500</span> <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros a 3<span class=\"_ _0\"></span>1 de<span class=\"_ _27\"> </span></span></span>diciembre de 2024<span class=\"lsa\">).<span class=\"_ _27\"> </span></span>Determinaci\u00f3n del importe recuperable de las inversiones<span class=\"_ _27\"> </span>A cierre <span class=\"_ _0\"></span>del ejerci<span class=\"_ _0\"></span>cio la <span class=\"_ _7\"></span>direcci\u00f3n <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>ominante, <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>parte <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"lse\">su<span class=\"ls0\"> <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>roceso <span class=\"_ _7\"></span>anual <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>revisi\u00f3n de <span class=\"_ _6\"></span>la valoraci\u00f3n<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span>de sus <span class=\"_ _1\"></span>activos, ha <span class=\"_ _1\"></span>realizado un an\u00e1lisis <span class=\"_ _1\"></span>de indicios <span class=\"_ _1\"></span>de deterioro para l<span class=\"_ _1\"></span>a totalidad de s<span class=\"_ _1\"></span>us UGES.<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>Una UGE e<span class=\"_ _1\"></span>s el <span class=\"_ _1\"></span>grupo<span class=\"_ _27\"> </span>identificable <span class=\"_ _13\"> </span>de <span class=\"_ _10\"> </span>activos <span class=\"_ _13\"> </span>m\u00e1s <span class=\"_ _13\"> </span>peque\u00f1o <span class=\"_ _13\"> </span>c<span class=\"_ _1\"></span>apaz <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>generar <span class=\"_ _13\"> </span>en<span class=\"_ _1\"></span>tradas <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>efectivo <span class=\"_ _13\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>sean, <span class=\"_ _13\"> </span>en <span class=\"_ _13\"> </span>b<span class=\"_ _1\"></span>uena <span class=\"_ _13\"> </span>medida,<span class=\"_ _27\"> </span>independientes de los flujos de efectivo derivados de otros activos o grupos de activos.<span class=\"_ _27\"> </span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>ha <span class=\"_ _0\"></span>considerado <span class=\"_ _6\"></span>tres <span class=\"_ _6\"></span>Unidades <span class=\"_ _6\"></span>Generadoras <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>Efectivos <span class=\"_ _6\"></span>conforme <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>modelo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>negocio<span class=\"_ _27\"> </span>definido <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>Plan <span class=\"_ _3\"> </span>Estrat\u00e9gico <span class=\"_ _3\"> </span>2024<span class=\"_ _1\"></span>-2026 <span class=\"_ _3\"> </span>alinearlas <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>nueva <span class=\"_ _3\"> </span>estructura <span class=\"_ _3\"> </span>organizativa <span class=\"_ _3\"> </span>interna <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>con <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>nueva<span class=\"_ _27\"> </span>estrategia dise\u00f1ada. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>UGE Tejido El\u00e1stico Premium<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>UGE Prenda Lujo-Premium<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>UGE NextGreen<span class=\"_ _27\"> </span></span>Esta <span class=\"_ _8\"></span>distribuci\u00f3n <span class=\"_ _8\"></span>representa <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>grupo <span class=\"_ _1\"></span>de <span class=\"_ _4\"></span>activos <span class=\"_ _1\"></span>m\u00e1s <span class=\"_ _4\"></span>peque<span class=\"_ _0\"></span>\u00f1os <span class=\"_ _8\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>generan <span class=\"_ _8\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>caja <span class=\"_ _4\"></span>indep<span class=\"_ _0\"></span>endientes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>otros<span class=\"_ _27\"> </span>grupos <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctivos. <span class=\"_ _8\"></span>Asimismo, <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>uni<span class=\"_ _1\"></span>dad <span class=\"_ _1\"></span>generadora <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"></span>gestionada <span class=\"_ _8\"></span>bajo <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>supe<span class=\"_ _1\"></span>rvisi\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>una <span class=\"_ _1\"></span>direcci\u00f3n <span class=\"_ _8\"></span>com\u00fan<span class=\"_ _27\"> </span>que controla las operaciones y toma las decisiones de manera \u00fanica.<span class=\"_ _27\"> </span>A 31 de d<span class=\"_ _0\"></span>iciembre de 2025 se <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a considerado evaluar <span class=\"_ _0\"></span>el valor <span class=\"_ _0\"></span>recuperable del conjunto d<span class=\"_ _0\"></span>e activos corr<span class=\"_ _0\"></span>espondientes a<span class=\"_ _27\"> </span>las <span class=\"_ _3\"> </span>UGEs <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>Pre<span class=\"_ _1\"></span>nda <span class=\"_ _3\"> </span>Lujo-Premium <span class=\"_ _3\"> </span>(filiales <span class=\"_ _3\"> </span>SICI <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>Playvest <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>existir <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>fondo <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>comercio), <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>Tejido <span class=\"_ _4\"> </span>El<span class=\"_ _1\"></span>\u00e1stico<span class=\"_ _27\"> </span>Premium (filiales Nextil Elastic Fabrics y Elastics Fabrics of America, dado su volumen significativo de activos fijos). Al <span class=\"_ _8\"></span>cierre <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>l<span class=\"ls5\">os</span> <span class=\"_ _8\"></span>ejercicio <span class=\"_ _4\"></span>2025 <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>recuperable <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>unidades <span class=\"_ _8\"></span>generadoras <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectivo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>determin\u00f3 <span class=\"_ _8\"></span>a<span class=\"_ _27\"> </span>partir <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>valor de <span class=\"_ _6\"></span>uso <span class=\"_ _6\"></span>calculado mediante <span class=\"_ _6\"></span>t\u00e9cnicas <span class=\"_ _6\"></span>de descue<span class=\"_ _0\"></span>nto de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>flujos <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>efectivo f<span class=\"_ _0\"></span>uturos, <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>sando <span class=\"_ _6\"></span>las proye<span class=\"_ _0\"></span>cciones<span class=\"_ _27\"> </span>de <span class=\"_ _4\"></span>flujos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>basadas <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>presupuestos <span class=\"_ _4\"></span>financieros <span class=\"_ _4\"></span>aprob<span class=\"_ _1\"></span>ados <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Direcci\u00f3n <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _4\"></span>Administradores <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la<span class=\"_ _27\"> </span>Sociedad dominante. Los <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>n\u00e1lisis <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>deterior<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>erificaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>razonabilidad <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>estimaci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>recuperable <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>UGEs<span class=\"_ _27\"> </span>desglosadas <span class=\"_ _6\"></span>en el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e1rrafo <span class=\"_ _6\"></span>anterior se <span class=\"_ _6\"></span>basan <span class=\"_ _6\"></span>en in<span class=\"_ _0\"></span>formaci\u00f3n <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>ist\u00f3rica <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>planes <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>negocio apr<span class=\"_ _0\"></span>obados. <span class=\"_ _0\"></span> <span class=\"_ _6\"></span>El <span class=\"_ _0\"></span>alcance<span class=\"_ _27\"> </span>del trabajo llevado a cabo incluye un<span class=\"_ _1\"></span> an\u00e1lisis y evaluaci\u00f3n de la razonabilidad, de las pri<span class=\"_ _1\"></span>ncipales hip\u00f3tesis empleadas<span class=\"_ _27\"> </span>para elaborar las proyecciones financieras sobre las que se <span class=\"_ _1\"></span>han basado las estimaciones del valor recuperable. En el<span class=\"_ _27\"> </span>contexto <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>trabajo <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _1\"></span>utilizado <span class=\"_ _8\"></span>tambi\u00e9n <span class=\"_ _1\"></span>fuentes <span class=\"_ _8\"></span>externas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>formaci\u00f3n <span class=\"_ _1\"></span>tales <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>tasas <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>crecim<span class=\"_ _8\"></span>iento <span class=\"_ _8\"></span>a<span class=\"_ _27\"> </span>largo plazo para ciertos pa\u00edses, tasas libre de riesgo, beta apalancada o prima de riesgo de mercado. <span class=\"_ _8\"></span>A continuaci\u00f3n,<span class=\"_ _27\"> </span>se detallan los pasos que sigue el Grupo para determinar el valor en uso de las unidades g<span class=\"_ _0\"></span>eneradoras de efectivo:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Las <span class=\"_ _8\"></span>previsiones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>flujos <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>caja<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>turos <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>unidad <span class=\"_ _1\"></span>generadora <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>efectivo <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>obtienen <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>presupuestos<span class=\"_ _27\"> </span></span>financieros <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>proyecciones <span class=\"_ _9\"> </span>financieras <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>3<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>a\u00f1os <span class=\"_ _9\"> </span>aprobadas <span class=\"_ _3\"> </span>por <span class=\"_ _9\"> </span>la <span class=\"_ _3\"> </span>Direcci\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _3\"> </span>los <span class=\"_ _9\"> </span>Administradores <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>la<span class=\"_ _27\"> </span>Sociedad dominante. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los <span class=\"_ _8\"></span>flujos <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>efectivo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>partir <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>tercer <span class=\"_ _8\"></span>a\u00f1o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>extrapolan <span class=\"_ _1\"></span>utilizando <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>sas <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>crecimiento <span class=\"_ _8\"></span>consideradas<span class=\"_ _27\"> </span></span>razonables, de acuerdo a la NIC 36.<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>estimaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>futuros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>generadora <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>obtiene<span class=\"_ _27\"> </span></span>usando un<span class=\"_ _1\"></span>a tasa <span class=\"_ _1\"></span>de de<span class=\"_ _1\"></span>scuento, que <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>en conside<span class=\"_ _1\"></span>raci\u00f3n factores de <span class=\"_ _1\"></span>riesgo <span class=\"_ _1\"></span>y conside<span class=\"_ _1\"></span>rando como <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>el<span class=\"_ _27\"> </span>modelo de Capital Assets Pricing Model (CAPM), tomando como base principal datos de mercado.<span class=\"_ _27\"> </span>La  Direcci\u00f3n  del  Grupo  Nextil  considera  las  proyecciones  de  los  flujos  de  efectivo  en  hip\u00f3tesis  razonables  y<span class=\"_ _27\"> </span>fundamentadas <span class=\"_ _b\"> </span>otorgando  mayor <span class=\"_ _5\"> </span>peso  a <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>evidencias <span class=\"_ _b\"> </span>externas  en<span class=\"_ _0\"></span>  la <span class=\"_ _5\"> </span>medida  en <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>dicha  i<span class=\"_ _0\"></span>nformaci\u00f3n  es<span class=\"_ _0\"></span>t\u00e1<span class=\"_ _27\"> </span>disponible. Las <span class=\"_ _1\"></span>proyecciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de e<span class=\"_ _1\"></span>fectivo e<span class=\"_ _1\"></span>st\u00e1n <span class=\"_ _1\"></span>basadas <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el p<span class=\"_ _1\"></span>lan <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>negocio m<span class=\"_ _1\"></span>\u00e1s <span class=\"_ _1\"></span>reciente ap<span class=\"_ _1\"></span>robado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Direcci\u00f3n,<span class=\"_ _27\"> </span>el cual se ha realizado en ba<span class=\"_ _1\"></span>se a la experiencia pasada, utilizando informaci\u00f3n externa siempre q<span class=\"_ _1\"></span>ue ha sido posible y considerando <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>previsiones <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>crecimiento <span class=\"_ _8\"></span>para <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>mercados <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>eferencia <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>uni<span class=\"_ _0\"></span>dades <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>negocio <span class=\"_ _4\"></span>para <span class=\"_ _8\"></span>los pr\u00f3ximos tres a\u00f1os basadas en las tendencias de sus principales clientes.  En <span class=\"_ _3\"> </span>dichas<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>proyecciones <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>incluido <span class=\"_ _3\"> </span>estimaci\u00f3n <span class=\"_ _9\"> </span>alguna <span class=\"_ _3\"> </span>relacionada <span class=\"_ _3\"> </span>con <span class=\"_ _9\"> </span>entradas <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>salidas <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>efectivo <span class=\"_ _3\"> </span>que pudieran <span class=\"_ _1\"></span>derivarse <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>reestructuraciones <span class=\"_ _1\"></span>futuras <span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>mejoras d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>rendimiento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>ni, <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>indica anteriormente, se han considerado proyecciones con un horizonte temporal superior a tres a\u00f1os.  Para <span class=\"_ _8\"></span>a\u00f1os <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>osteriores <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>extrap<span class=\"_ _1\"></span>olado <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>proyecciones <span class=\"_ _8\"></span>anteriores <span class=\"_ _8\"></span>utilizando <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>tasa <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _8\"></span>constante que no<span class=\"_ _1\"></span> exced\u00eda <span class=\"_ _1\"></span>ni la <span class=\"_ _1\"></span>tasa media de<span class=\"_ _1\"></span> crecimiento <span class=\"_ _1\"></span>a largo <span class=\"_ _1\"></span>plazo de los <span class=\"_ _1\"></span>mercados ni<span class=\"_ _1\"></span> la de<span class=\"_ _1\"></span> los pa\u00edses <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los que op<span class=\"_ _1\"></span>eraba la Sociedad. La<span class=\"_ _0\"></span>s proyecciones econ\u00f3micas r<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>alizadas en <span class=\"_ _0\"></span>a\u00f1os anteriores <span class=\"_ _0\"></span>no han pre<span class=\"_ _0\"></span>sentado diferencias <span class=\"_ _0\"></span>significativas con respecto a los datos reales o, en su caso, no hubieran dado lugar a deterioro. Las tasas de descuento aplicadas a las UGE\u2019s en 202<span class=\"ff1\">5 son las siguientes: </span>Denominaci\u00f3n UGE Plan de Negocio WACC  (despu\u00e9s de impue<span class=\"_ _1\"></span>stos)<span class=\"_ _1\"></span> UGE Tejido El\u00e1stico Premium (Guatemala)  202<span class=\"ls0\">6-28 </span>13,19%<span class=\"fs0\"> </span>UGE Preda Lujo-Premium 202<span class=\"ls0\">6-28 </span>9,48%<span class=\"fs0\"> </span>Las tasas de descuento aplicadas a las UGE\u2019s en 202<span class=\"ff1\">4 fueron las siguientes: </span>Denominaci\u00f3n UGE Plan de Negocio WACC  (despu\u00e9s de impue<span class=\"_ _1\"></span>stos)<span class=\"_ _1\"></span> UGE Tejido El\u00e1stico Premium (Guatemala)  202<span class=\"ls0\">5-<span class=\"ls6\">27</span> </span>12,25%<span class=\"fs0\"> </span>UGE Preda Lujo-Premium  202<span class=\"ls0\">5-27 </span>10,73%<span class=\"fs0\"> </span>La tasa <span class=\"_ _1\"></span>utilizada para de<span class=\"_ _1\"></span>scontar los flujos <span class=\"_ _1\"></span>de efectivo c<span class=\"_ _1\"></span>orresponde al coste <span class=\"_ _1\"></span>promedio ponderado <span class=\"_ _1\"></span>del capital calculado para cada UGE. El coste promedio ponderado del capital considera tanto el coste del capital propio como el coste del capital de terceros, pon<span class=\"_ _1\"></span>der\u00e1ndolos de acuerdo con una estructura de capital de mercado definida. El coste del<span class=\"_ _1\"></span> capital propio v<span class=\"_ _0\"></span>ar\u00eda, para <span class=\"_ _6\"></span>cada UGE, <span class=\"_ _6\"></span>dependiendo de<span class=\"_ _0\"></span> la <span class=\"_ _6\"></span>prima por<span class=\"_ _0\"></span> riesgo <span class=\"_ _6\"></span>de mercado <span class=\"_ _6\"></span>que le <span class=\"_ _6\"></span>corresponda y <span class=\"_ _6\"></span>el riesgo <span class=\"_ _6\"></span>particular del <span class=\"_ _6\"></span>pa\u00eds <span class=\"_ _6\"></span>do<span class=\"_ _1\"></span>nde <span class=\"_ _6\"></span>opera, <span class=\"_ _6\"></span>incluido <span class=\"_ _6\"></span>su ri<span class=\"_ _0\"></span>esgo <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ambiario. <span class=\"_ _6\"></span>Las <span class=\"_ _0\"></span>tasas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>descuento <span class=\"_ _6\"></span>utilizadas <span class=\"_ _6\"></span>so<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>tasas <span class=\"_ _6\"></span>despu\u00e9s <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>impuestos.  Asimismo, los <span class=\"_ _6\"></span>flujos de <span class=\"_ _6\"></span>efectivo descontados <span class=\"_ _6\"></span>tambi\u00e9n incluyen <span class=\"_ _6\"></span>los efectos <span class=\"_ _6\"></span>impositivos. La <span class=\"_ _6\"></span>tasa<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>recimiento uti<span class=\"_ _0\"></span>lizada para el c\u00e1lculo del valor terminal de cada<span class=\"_ _1\"></span> unidad se basa principalmente en la variaci\u00f3n anual del \u00edndice de preci<span class=\"_ _1\"></span>os al consumidor <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"> </span>pa\u00eds, <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>contempla<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>las <span class=\"_ _9\"> </span>proyecciones <span class=\"_ _3\"> </span>macroecon\u00f3micas <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span>rgo <span class=\"_ _3\"> </span>plazo; <span class=\"_ _9\"> </span>es <span class=\"_ _3\"> </span>decir, <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>no <span class=\"_ _9\"> </span>se contempla crecimiento en t\u00e9rminos reales.  La <span class=\"_ _4\"></span>metodolog\u00eda <span class=\"_ _4\"></span>com\u00fan <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>calcular <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>coste <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>capital <span class=\"_ _4\"></span>utiliza <span class=\"_ _4\"></span>observaciones <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>datos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>fuentes <span class=\"_ _4\"></span>externas<span class=\"_ _0\"></span> principalmente. <span class=\"_ _9\"> </span>La <span class=\"_ _9\"> </span>estructura <span class=\"_ _9\"> </span>D/E <span class=\"_ _9\"> </span>(gearing) <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>ha <span class=\"_ _9\"> </span>calculado <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>Espa\u00f1a <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>artir <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>estructura <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>capital <span class=\"_ _3\"> </span>las compa\u00f1\u00edas c<span class=\"_ _1\"></span>omparables utilizada<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la be<span class=\"_ _1\"></span>ta. Para <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _1\"></span>del co<span class=\"_ _1\"></span>ste de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>fondos p<span class=\"_ _1\"></span>ropios, estimado a <span class=\"_ _0\"></span>trav\u00e9s <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>metodolog\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>CAPM, se <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>en cuent<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>tasa <span class=\"_ _0\"></span>libre <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>riesgo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cada <span class=\"_ _6\"></span>unidad g<span class=\"_ _0\"></span>eneradora <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>efectivo, utilizando <span class=\"_ _6\"></span>las rentabilidades <span class=\"_ _6\"></span>normalizadas <span class=\"_ _6\"></span>obtenida<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>curvas <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>bonos sobera<span class=\"_ _0\"></span>nos <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>largo plazo. <span class=\"_ _6\"></span>Sobre <span class=\"_ _6\"></span>esta b<span class=\"_ _0\"></span>ase, se <span class=\"_ _0\"></span>incorpora <span class=\"_ _0\"></span>el rie<span class=\"_ _0\"></span>sgo <span class=\"_ _0\"></span>sistem\u00e1tico <span class=\"_ _0\"></span>mediante <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsideraci\u00f3n <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>beta apalancada, <span class=\"_ _6\"></span>multiplicada p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>de ri<span class=\"_ _0\"></span>esgo de <span class=\"_ _8\"></span>mercado. <span class=\"_ _8\"></span>Para <span class=\"_ _4\"></span>el <span class=\"_ _1\"></span>c\u00e1lculo <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>coste <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>considera <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>punto <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>partida <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>activo<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>libre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>de Espa\u00f1a, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>suma<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>diferencial <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>rentabilidad d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>emisiones <span class=\"_ _0\"></span>corporativas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>sector <span class=\"_ _6\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>rating <span class=\"_ _6\"></span>similar <span class=\"_ _0\"></span>respecto a las curvas de emisiones libres de riesgo. La <span class=\"_ _4\"></span>Direcci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _8\"></span>dom<span class=\"_ _1\"></span>inante <span class=\"_ _4\"></span>realiza <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>n\u00e1lisis <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>sensibilidad, <span class=\"_ _4\"></span>especialment<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>relaci\u00f3n <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>tasa <span class=\"_ _4\"></span>de descuento <span class=\"_ _9\"> </span>utilizada <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>tasa <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>recimiento <span class=\"_ _3\"> </span>residual, <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>o<span class=\"_ _1\"></span>bjetivo <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>asegurar <span class=\"_ _9\"> </span>que <span class=\"_ _3\"> </span>posibles <span class=\"_ _9\"> </span>cambios <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>la estimaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>dichas <span class=\"_ _3\"> </span>tasas <span class=\"_ _4\"></span>no <span class=\"_ _3\"> </span>tengan <span class=\"_ _3\"> </span>repercusi\u00f3n <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>cuperaci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>alores <span class=\"_ _4\"></span>mencionados <span class=\"_ _3\"> </span>anteriormente, donde el valor en uso sea el valor de referencia.  As\u00ed, se han asumido los siguientes incrementos o disminuciones, expresados en puntos po<span class=\"_ _0\"></span>rcentuales:<span class=\"_ _1\"></span> Premisas clave<span class=\"_ _0\"></span>s<span class=\"ff3\"> </span>Variaci\u00f3n<span class=\"ff3\"> </span>Tasa <span class=\"ls3\">de</span> descuento (W<span class=\"_ _0\"></span>ACC)<span class=\"ff3\"> </span>+/<span class=\"ls0\">- 0,5 </span>Tasa <span class=\"ls3\">de</span> crecimiento<span class=\"_ _0\"></span><span class=\"ff3\"> </span>+/<span class=\"ls0\">- <span class=\"ls17\">0,</span>5 </span>Del an\u00e1lisis realizado no se desprende la necesidad de registrar deterioro alguno en los ejercicios 202<span class=\"_ _1\"></span>5 y 2024<span class=\"ls9\">. </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-628": {
   "value": "8.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Activos Financieros<span class=\"_ _1\"></span> </span>La composici\u00f3n de los activos financieros al 31 de diciembre del ejercicio 2025 y 2024 es la siguiente: A valor razonable<span class=\"_ _0\"></span> A coste amorti<span class=\"_ _0\"></span>zado  Total 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Activos financier<span class=\"_ _0\"></span>os no corrientes Activos financier<span class=\"_ _0\"></span>os a coste 32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>- - 32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os a coste amortizado - - 248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os corrientes Activos financier<span class=\"_ _0\"></span>os a coste amortizado - - 13.763 3.197 13<span class=\"ls0\">.763 </span>3.197<span class=\"ls0\"> </span>- 13.763<span class=\"ls0\"> </span>3.197<span class=\"ls0\"> </span>13.763<span class=\"ls0\"> </span>3.197<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>14.011 3.445<span class=\"ls0\"> </span>14.043 3.477<span class=\"ls0\"> </span>Activos financieros a coste amortizado o coste  El detalle de los activos financieros clasificados en esta categor\u00eda al 31 de di<span class=\"_ _0\"></span>ciembre<span class=\"_ _8\"></span> de 2025 y 2024 es el siguiente: 31.12.2025<span class=\"fc1\"> </span>31.12.2024<span class=\"fc1\"> </span>Activos financier<span class=\"_ _0\"></span>os no corrientes     Cr\u00e9ditos a<span class=\"_ _0\"></span> empresas 36<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>    Fianzas y dep\u00f3<span class=\"_ _0\"></span>sitos 212<span class=\"ls0\"> </span>212<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os corrientes    <span class=\"ls0\">Deudores<span class=\"_ _0\"></span> comerciales<span class=\"_ _0\"></span> y otras cuen<span class=\"_ _0\"></span>tas a cobrar </span>13.375<span class=\"ls0\"> </span>3.072    <span class=\"ls0\">Inver<span class=\"_ _0\"></span>siones financiera<span class=\"_ _0\"></span>s a corto plazo </span>180<span class=\"ls0\"> </span>-    <span class=\"ls0\">Anticipo<span class=\"_ _0\"></span>s a proveedore<span class=\"_ _0\"></span>s (Nota 9) </span>208<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>1<span class=\"ls3\">3.763</span> 3.197<span class=\"ls0\"> </span>La composici\u00f3n del ep\u00edgrafe deudores comerciales y otras cuentas a cobrar a 31 de diciembre de 2025 y 2024 es la siguiente: 31.12.2025 31.12.2024 Clientes por ven<span class=\"_ _0\"></span>tas y prestaci\u00f3n<span class=\"_ _0\"></span> de servicios 1<span class=\"ls3\">3.262</span> 2.867 Deudores vario<span class=\"_ _0\"></span>s 113<span class=\"ls0\"> </span>205<span class=\"ls0\"> </span>13.375<span class=\"ls0\"> </span>3.072 El Grupo tiene concentraci\u00f3n del cr\u00e9dito en determinadas cuentas a cobrar de clientes (Nota <span class=\"_ _1\"></span>5.1<span class=\"lsa\">).</span> <span class=\"_ _6\"></span> Para minimizar <span class=\"ls5\">el</span> riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cr\u00e9dito, <span class=\"ls5\">el</span> Grupo<span class=\"_ _1\"></span> tiene instrumentadas pol\u00edticas <span class=\"ls5\">que</span> garantizan <span class=\"ls7\">la</span> asignaci\u00f3n <span class=\"ls6\">de<span class=\"_ _1\"></span></span> cr\u00e9dito <span class=\"_ _8\"></span>a clientes con un historial adecuado y cubre posiciones contratando seg<span class=\"_ _1\"></span>uros de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cr\u00e9dito para los clientes de Portu<span class=\"_ _1\"></span>gal. El reconocimiento <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>reversi\u00f3n de <span class=\"_ _8\"></span>las c<span class=\"_ _1\"></span>orrecciones <span class=\"_ _1\"></span>valorativas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obrar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an incluido <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolidada. Norm<span class=\"_ _1\"></span>almente <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>dan <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>baja <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _1\"></span>cargados <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la cuenta de <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>eterioro de <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor cuando n<span class=\"_ _0\"></span>o existen <span class=\"_ _0\"></span>expectativas de <span class=\"_ _0\"></span>recuperar <span class=\"_ _0\"></span>m\u00e1s efectivo. <span class=\"ls8\">El</span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _7\"></span>instrumentados con entidades <span class=\"_ _1\"></span>financieras contratos <span class=\"ls5\">de</span> venta con <span class=\"_ _1\"></span>recurso <span class=\"ls5\">de</span> saldos <span class=\"ls5\">de</span> clientes, <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>mismos <span class=\"_ _4\"></span>figuran <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>el balance consolidado, como saldos a cobrar de clientes y como deudas de entidades financieras (Nota 13<span class=\"lsa\">).</span> Correcciones valorativas El <span class=\"_ _0\"></span>saldo <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>partida <span class=\"_ _0\"></span>\u201cClientes <span class=\"_ _6\"></span>por v<span class=\"_ _0\"></span>entas <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>restaciones <span class=\"_ _6\"></span>de s<span class=\"_ _0\"></span>ervicios\u201d <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>resenta <span class=\"_ _6\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>correcciones <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alorativas por deterioro. Los movimientos habidos en dichas correcciones han sido los siguientes: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Saldo inicial (111)<span class=\"ls0\"> </span>(123)<span class=\"ls0\"> </span>Dotaci\u00f3n (165)<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>Reversi\u00f3n 20<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>Saldo final (256)<span class=\"ls0\"> </span>(111)<span class=\"ls0\"> </span>Desde 1 <span class=\"ls5\">de</span> enero <span class=\"ls5\">de</span> 2018 <span class=\"ls6\">el</span> Grupo utiliza <span class=\"ls7\">la</span> so<span class=\"_ _1\"></span>luci\u00f3n pr\u00e1ctica <span class=\"_ _1\"></span>establecida <span class=\"ls6\">en</span> <span class=\"ls7\">la</span> NIIF 9 que consiste <span class=\"ls5\">en</span> <span class=\"ls6\">el<span class=\"_ _1\"></span></span> uso <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>una matriz <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>pro<span class=\"_ _1\"></span>visiones <span class=\"_ _9\"> </span>basada <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>segmentaci\u00f3n <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>grupos <span class=\"_ _9\"> </span>de  clientes <span class=\"_ _9\"> </span>homog\u00e9neos, <span class=\"_ _5\"> </span>aplicando <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>informaci\u00f3n hist\u00f3rica de porcentajes de impago para dichos gru<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>, debido a que los vencimientos son inferiores a<span class=\"_ _1\"></span> tres meses en general. <span class=\"_ _8\"></span>En <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>caso <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>tenga <span class=\"_ _8\"></span>constancia <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>cualquier <span class=\"_ _8\"></span>incidencia <span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>litigio <span class=\"_ _8\"></span>dichos <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>aldos <span class=\"_ _8\"></span>son <span class=\"_ _1\"></span>analizados <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>forma<span class=\"_ _8\"></span> individual. Los <span class=\"_ _1\"></span>Administradores <span class=\"_ _8\"></span>han <span class=\"_ _1\"></span>evaluado <span class=\"_ _1\"></span>tambi\u00e9n <span class=\"_ _8\"></span>la e<span class=\"_ _1\"></span>xposici\u00f3n <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ries<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>r\u00e9dito <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>otros ac<span class=\"_ _1\"></span>tivos <span class=\"_ _1\"></span>financieros <span class=\"_ _1\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>no corresponden a <span class=\"ff5\">\u201c</span>Deud<span class=\"_ _0\"></span>ores comerciales <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> otras <span class=\"_ _6\"></span>cu<span class=\"_ _1\"></span>entas a<span class=\"_ _0\"></span> cobrar<span class=\"ff5\">\u201d</span>. En base <span class=\"_ _0\"></span>a los a<span class=\"_ _0\"></span>n\u00e1lisis realizados <span class=\"_ _6\"></span>se ha considerado que <span class=\"_ _9\"> </span>dicha <span class=\"_ _9\"> </span>exposici\u00f3n <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>es <span class=\"_ _3\"> </span>si<span class=\"_ _1\"></span>gnificativa <span class=\"_ _9\"> </span>para <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>Grupo. <span class=\"_ _9\"> </span>Durante <span class=\"_ _5\"> </span>los <span class=\"_ _9\"> </span>ejercicios <span class=\"_ _9\"> </span><span class=\"ls5\">20</span>25 <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>2024 <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>han <span class=\"_ _9\"> </span>realizado correcciones valorativas por deterioro para estos activos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "8.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Activos Financieros<span class=\"_ _1\"></span> </span>La composici\u00f3n de los activos financieros al 31 de diciembre del ejercicio 2025 y 2024 es la siguiente: A valor razonable<span class=\"_ _0\"></span> A coste amorti<span class=\"_ _0\"></span>zado  Total 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Activos financier<span class=\"_ _0\"></span>os no corrientes Activos financier<span class=\"_ _0\"></span>os a coste 32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>- - 32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os a coste amortizado - - 248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os corrientes Activos financier<span class=\"_ _0\"></span>os a coste amortizado - - 13.763 3.197 13<span class=\"ls0\">.763 </span>3.197<span class=\"ls0\"> </span>- 13.763<span class=\"ls0\"> </span>3.197<span class=\"ls0\"> </span>13.763<span class=\"ls0\"> </span>3.197<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>14.011 3.445<span class=\"ls0\"> </span>14.043 3.477<span class=\"ls0\"> </span>Activos financieros a coste amortizado o coste  El detalle de los activos financieros clasificados en esta categor\u00eda al 31 de di<span class=\"_ _0\"></span>ciembre<span class=\"_ _8\"></span> de 2025 y 2024 es el siguiente: 31.12.2025<span class=\"fc1\"> </span>31.12.2024<span class=\"fc1\"> </span>Activos financier<span class=\"_ _0\"></span>os no corrientes     Cr\u00e9ditos a<span class=\"_ _0\"></span> empresas 36<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>    Fianzas y dep\u00f3<span class=\"_ _0\"></span>sitos 212<span class=\"ls0\"> </span>212<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os corrientes    <span class=\"ls0\">Deudores<span class=\"_ _0\"></span> comerciales<span class=\"_ _0\"></span> y otras cuen<span class=\"_ _0\"></span>tas a cobrar </span>13.375<span class=\"ls0\"> </span>3.072    <span class=\"ls0\">Inver<span class=\"_ _0\"></span>siones financiera<span class=\"_ _0\"></span>s a corto plazo </span>180<span class=\"ls0\"> </span>-    <span class=\"ls0\">Anticipo<span class=\"_ _0\"></span>s a proveedore<span class=\"_ _0\"></span>s (Nota 9) </span>208<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>1<span class=\"ls3\">3.763</span> 3.197<span class=\"ls0\"> </span>La composici\u00f3n del ep\u00edgrafe deudores comerciales y otras cuentas a cobrar a 31 de diciembre de 2025 y 2024 es la siguiente: 31.12.2025 31.12.2024 Clientes por ven<span class=\"_ _0\"></span>tas y prestaci\u00f3n<span class=\"_ _0\"></span> de servicios 1<span class=\"ls3\">3.262</span> 2.867 Deudores vario<span class=\"_ _0\"></span>s 113<span class=\"ls0\"> </span>205<span class=\"ls0\"> </span>13.375<span class=\"ls0\"> </span>3.072 El Grupo tiene concentraci\u00f3n del cr\u00e9dito en determinadas cuentas a cobrar de clientes (Nota <span class=\"_ _1\"></span>5.1<span class=\"lsa\">).</span> <span class=\"_ _6\"></span> Para minimizar <span class=\"ls5\">el</span> riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cr\u00e9dito, <span class=\"ls5\">el</span> Grupo<span class=\"_ _1\"></span> tiene instrumentadas pol\u00edticas <span class=\"ls5\">que</span> garantizan <span class=\"ls7\">la</span> asignaci\u00f3n <span class=\"ls6\">de<span class=\"_ _1\"></span></span> cr\u00e9dito <span class=\"_ _8\"></span>a clientes con un historial adecuado y cubre posiciones contratando seg<span class=\"_ _1\"></span>uros de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cr\u00e9dito para los clientes de Portu<span class=\"_ _1\"></span>gal. El reconocimiento <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>reversi\u00f3n de <span class=\"_ _8\"></span>las c<span class=\"_ _1\"></span>orrecciones <span class=\"_ _1\"></span>valorativas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obrar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an incluido <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolidada. Norm<span class=\"_ _1\"></span>almente <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>dan <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>baja <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _1\"></span>cargados <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la cuenta de <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>eterioro de <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor cuando n<span class=\"_ _0\"></span>o existen <span class=\"_ _0\"></span>expectativas de <span class=\"_ _0\"></span>recuperar <span class=\"_ _0\"></span>m\u00e1s efectivo. <span class=\"ls8\">El</span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _7\"></span>instrumentados con entidades <span class=\"_ _1\"></span>financieras contratos <span class=\"ls5\">de</span> venta con <span class=\"_ _1\"></span>recurso <span class=\"ls5\">de</span> saldos <span class=\"ls5\">de</span> clientes, <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>mismos <span class=\"_ _4\"></span>figuran <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>el balance consolidado, como saldos a cobrar de clientes y como deudas de entidades financieras (Nota 13<span class=\"lsa\">).</span> Correcciones valorativas El <span class=\"_ _0\"></span>saldo <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>partida <span class=\"_ _0\"></span>\u201cClientes <span class=\"_ _6\"></span>por v<span class=\"_ _0\"></span>entas <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>restaciones <span class=\"_ _6\"></span>de s<span class=\"_ _0\"></span>ervicios\u201d <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>resenta <span class=\"_ _6\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>correcciones <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alorativas por deterioro. Los movimientos habidos en dichas correcciones han sido los siguientes: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Saldo inicial (111)<span class=\"ls0\"> </span>(123)<span class=\"ls0\"> </span>Dotaci\u00f3n (165)<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>Reversi\u00f3n 20<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>Saldo final (256)<span class=\"ls0\"> </span>(111)<span class=\"ls0\"> </span>13.2. Obligaciones convertibles y otros valores El detalle de las deudas por obligaciones convertibles y otros valores al 31 de diciembre d<span class=\"_ _0\"></span>el 202<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> y de 2024 es el siguiente : 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>A largo plazo Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cA\u00f1o 2019\u201d<span class=\"ff1\"> </span>- 3.014 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cJunio<span class=\"_ _0\"></span> 2023\u201d<span class=\"ff1\"> </span>1.294 1.618 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cDiciembr<span class=\"_ _0\"></span>e 20<span class=\"ls3\">23\u201d</span><span class=\"ff1\"> </span>- 1.378 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201c<span class=\"ff1\">Growth-</span>Play<span class=\"_ _0\"></span>vest\u201d<span class=\"ff1\"> </span>382<span class=\"ls0\"> </span>4.946 1.676 10.956 A corto plazo Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cA\u00f1o 2019\u201d<span class=\"ff1\"> </span>205<span class=\"ls0\"> </span>567<span class=\"ls0\"> </span>Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cJunio<span class=\"_ _0\"></span> 2023\u201d<span class=\"ff1\"> </span>137<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cDiciembr<span class=\"_ _0\"></span>e 20<span class=\"ls3\">23\u201d</span><span class=\"ff1\"> </span>458<span class=\"ls0\"> </span>217<span class=\"ls0\"> </span>Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201c<span class=\"ff1\">Growth-</span>Play<span class=\"_ _0\"></span>vest\u201d<span class=\"ff1\"> </span>- 300<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>1.485  Total Deudas <span class=\"_ _0\"></span>por Obligaciones <span class=\"_ _0\"></span>Convertibles 2.476<span class=\"ls0\"> </span>12.441 Para <span class=\"_ _1\"></span>mejor c<span class=\"_ _1\"></span>omprensi\u00f3n se <span class=\"_ _1\"></span>adjunta <span class=\"_ _1\"></span>el siguiente <span class=\"_ _1\"></span>cuadro <span class=\"_ _1\"></span>resumen donde <span class=\"_ _1\"></span>adem\u00e1s <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>impacto citado <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>nteriormente <span class=\"_ _1\"></span>en los <span class=\"_ _3\"> </span>ep\u00edgrafes <span class=\"_ _3\"> </span>\u201cObligaciones <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>valores <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>egociables <span class=\"_ _3\"> </span>no <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>orriente\u201d <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>\u201cObligaciones <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>valores <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>egociables corrientes\u201d, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>detalle <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>impacto <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>sociado <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _8\"></span>\u201cOtros <span class=\"_ _8\"></span>Instrumentos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>atrimonio <span class=\"_ _8\"></span>Neto\u201d <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Patrimonio <span class=\"_ _8\"></span>Neto Consolidado adjunto,<span class=\"_ _0\"></span> conform<span class=\"_ _0\"></span>e a <span class=\"_ _6\"></span>la contabilizaci\u00f3n <span class=\"_ _6\"></span>realizada del <span class=\"_ _6\"></span>valor de <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>ichas o<span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ligaciones s<span class=\"_ _0\"></span>iguiendo las <span class=\"_ _6\"></span>normas de<span class=\"_ _0\"></span> registros y valoraci\u00f3n acordes. 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Deuda Financiera Instrumentos de Patrimonio Deuda Financiera Instrumentos de Patrimonio Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cA\u00f1o 2019\u201d<span class=\"ff1\"> </span>205<span class=\"ls0\"> </span>6.562 3.581 5.228 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cJunio<span class=\"_ _0\"></span> 2023\u201d<span class=\"ff1\"> </span>1.431 941<span class=\"ls0\"> </span>2.019 3.609 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cDiciembr<span class=\"_ _0\"></span>e 20<span class=\"ls3\">23\u201d</span><span class=\"ff1\"> </span>458<span class=\"ls0\"> </span>2.750 1.595 1.766 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cGrwoth<span class=\"ff1\">-</span>Play<span class=\"_ _0\"></span>vest\u201d<span class=\"ff1\"> </span>382<span class=\"ls0\"> </span>5.014 5.246 - Programa de Ins<span class=\"_ _0\"></span>trumento de Pa<span class=\"_ _0\"></span>trimonio Busine<span class=\"_ _0\"></span>sgate (Nota 15) - 2.812 - 2.812 Programa de Ins<span class=\"_ _0\"></span>trumento de Pa<span class=\"_ _0\"></span>trimonio AC Securitie<span class=\"_ _0\"></span>s  - 1.923 - -  Total Deudas <span class=\"_ _0\"></span>por Obligaciones <span class=\"_ _0\"></span>Convertibles 2.476 20.002 12.441 13.415 Programa obligaciones \u201cA\u00f1o 2019\u201d:<span class=\"ffa\"> </span>Con <span class=\"_ _4\"> </span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _4\"></span>1 <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>20<span class=\"_ _1\"></span>23, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>Junta <span class=\"_ _3\"> </span>General <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>Accionistas <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _3\"> </span>aprob\u00f3 <span class=\"_ _4\"></span>novar <span class=\"_ _3\"> </span>los t\u00e9rminos y condiciones de l<span class=\"_ _1\"></span>as obligaciones convertibles existentes en aquel momento.  El valor nominal u<span class=\"_ _1\"></span>nitario pas\u00f3 a <span class=\"_ _1\"></span>ser <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,35 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>n\u00famero<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>25.869.932 <span class=\"_ _1\"></span>perteneciendo <span class=\"_ _1\"></span>todas <span class=\"_ _1\"></span>ellas a<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>\u00fanica <span class=\"_ _1\"></span>serie, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las siguientes caracter\u00edsticas: ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "8.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Activos Financieros<span class=\"_ _1\"></span> </span>La composici\u00f3n de los activos financieros al 31 de diciembre del ejercicio 2025 y 2024 es la siguiente: A valor razonable<span class=\"_ _0\"></span> A coste amorti<span class=\"_ _0\"></span>zado  Total 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Activos financier<span class=\"_ _0\"></span>os no corrientes Activos financier<span class=\"_ _0\"></span>os a coste 32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>- - 32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os a coste amortizado - - 248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os corrientes Activos financier<span class=\"_ _0\"></span>os a coste amortizado - - 13.763 3.197 13<span class=\"ls0\">.763 </span>3.197<span class=\"ls0\"> </span>- 13.763<span class=\"ls0\"> </span>3.197<span class=\"ls0\"> </span>13.763<span class=\"ls0\"> </span>3.197<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>14.011 3.445<span class=\"ls0\"> </span>14.043 3.477<span class=\"ls0\"> </span>Activos financieros a coste amortizado o coste  El detalle de los activos financieros clasificados en esta categor\u00eda al 31 de di<span class=\"_ _0\"></span>ciembre<span class=\"_ _8\"></span> de 2025 y 2024 es el siguiente: 31.12.2025<span class=\"fc1\"> </span>31.12.2024<span class=\"fc1\"> </span>Activos financier<span class=\"_ _0\"></span>os no corrientes     Cr\u00e9ditos a<span class=\"_ _0\"></span> empresas 36<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>    Fianzas y dep\u00f3<span class=\"_ _0\"></span>sitos 212<span class=\"ls0\"> </span>212<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os corrientes    <span class=\"ls0\">Deudores<span class=\"_ _0\"></span> comerciales<span class=\"_ _0\"></span> y otras cuen<span class=\"_ _0\"></span>tas a cobrar </span>13.375<span class=\"ls0\"> </span>3.072    <span class=\"ls0\">Inver<span class=\"_ _0\"></span>siones financiera<span class=\"_ _0\"></span>s a corto plazo </span>180<span class=\"ls0\"> </span>-    <span class=\"ls0\">Anticipo<span class=\"_ _0\"></span>s a proveedore<span class=\"_ _0\"></span>s (Nota 9) </span>208<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>1<span class=\"ls3\">3.763</span> 3.197<span class=\"ls0\"> </span>La composici\u00f3n del ep\u00edgrafe deudores comerciales y otras cuentas a cobrar a 31 de diciembre de 2025 y 2024 es la siguiente: 31.12.2025 31.12.2024 Clientes por ven<span class=\"_ _0\"></span>tas y prestaci\u00f3n<span class=\"_ _0\"></span> de servicios 1<span class=\"ls3\">3.262</span> 2.867 Deudores vario<span class=\"_ _0\"></span>s 113<span class=\"ls0\"> </span>205<span class=\"ls0\"> </span>13.375<span class=\"ls0\"> </span>3.072 El Grupo tiene concentraci\u00f3n del cr\u00e9dito en determinadas cuentas a cobrar de clientes (Nota <span class=\"_ _1\"></span>5.1<span class=\"lsa\">).</span> <span class=\"_ _6\"></span> Para minimizar <span class=\"ls5\">el</span> riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cr\u00e9dito, <span class=\"ls5\">el</span> Grupo<span class=\"_ _1\"></span> tiene instrumentadas pol\u00edticas <span class=\"ls5\">que</span> garantizan <span class=\"ls7\">la</span> asignaci\u00f3n <span class=\"ls6\">de<span class=\"_ _1\"></span></span> cr\u00e9dito <span class=\"_ _8\"></span>a clientes con un historial adecuado y cubre posiciones contratando seg<span class=\"_ _1\"></span>uros de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cr\u00e9dito para los clientes de Portu<span class=\"_ _1\"></span>gal. El reconocimiento <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>reversi\u00f3n de <span class=\"_ _8\"></span>las c<span class=\"_ _1\"></span>orrecciones <span class=\"_ _1\"></span>valorativas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obrar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an incluido <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolidada. Norm<span class=\"_ _1\"></span>almente <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>dan <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>baja <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _1\"></span>cargados <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la cuenta de <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>eterioro de <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor cuando n<span class=\"_ _0\"></span>o existen <span class=\"_ _0\"></span>expectativas de <span class=\"_ _0\"></span>recuperar <span class=\"_ _0\"></span>m\u00e1s efectivo. <span class=\"ls8\">El</span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _7\"></span>instrumentados con entidades <span class=\"_ _1\"></span>financieras contratos <span class=\"ls5\">de</span> venta con <span class=\"_ _1\"></span>recurso <span class=\"ls5\">de</span> saldos <span class=\"ls5\">de</span> clientes, <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>mismos <span class=\"_ _4\"></span>figuran <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>el balance consolidado, como saldos a cobrar de clientes y como deudas de entidades financieras (Nota 13<span class=\"lsa\">).</span> Correcciones valorativas El <span class=\"_ _0\"></span>saldo <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>partida <span class=\"_ _0\"></span>\u201cClientes <span class=\"_ _6\"></span>por v<span class=\"_ _0\"></span>entas <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>restaciones <span class=\"_ _6\"></span>de s<span class=\"_ _0\"></span>ervicios\u201d <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>resenta <span class=\"_ _6\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>correcciones <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alorativas por deterioro. Los movimientos habidos en dichas correcciones han sido los siguientes: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Saldo inicial (111)<span class=\"ls0\"> </span>(123)<span class=\"ls0\"> </span>Dotaci\u00f3n (165)<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>Reversi\u00f3n 20<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>Saldo final (256)<span class=\"ls0\"> </span>(111)<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-606": {
   "value": "8.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Activos Financieros<span class=\"_ _1\"></span> </span>La composici\u00f3n de los activos financieros al 31 de diciembre del ejercicio 2025 y 2024 es la siguiente: A valor razonable<span class=\"_ _0\"></span> A coste amorti<span class=\"_ _0\"></span>zado  Total 31.12.2025 31.12.2024 31.12.2025 31.12.2024 31.12.2025 31.12.2024 Activos financier<span class=\"_ _0\"></span>os no corrientes Activos financier<span class=\"_ _0\"></span>os a coste 32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>- - 32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os a coste amortizado - - 248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os corrientes Activos financier<span class=\"_ _0\"></span>os a coste amortizado - - 13.763 3.197 13<span class=\"ls0\">.763 </span>3.197<span class=\"ls0\"> </span>- 13.763<span class=\"ls0\"> </span>3.197<span class=\"ls0\"> </span>13.763<span class=\"ls0\"> </span>3.197<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>14.011 3.445<span class=\"ls0\"> </span>14.043 3.477<span class=\"ls0\"> </span>Activos financieros a coste amortizado o coste  El detalle de los activos financieros clasificados en esta categor\u00eda al 31 de di<span class=\"_ _0\"></span>ciembre<span class=\"_ _8\"></span> de 2025 y 2024 es el siguiente: 31.12.2025<span class=\"fc1\"> </span>31.12.2024<span class=\"fc1\"> </span>Activos financier<span class=\"_ _0\"></span>os no corrientes     Cr\u00e9ditos a<span class=\"_ _0\"></span> empresas 36<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>    Fianzas y dep\u00f3<span class=\"_ _0\"></span>sitos 212<span class=\"ls0\"> </span>212<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>Activos financier<span class=\"_ _0\"></span>os corrientes    <span class=\"ls0\">Deudores<span class=\"_ _0\"></span> comerciales<span class=\"_ _0\"></span> y otras cuen<span class=\"_ _0\"></span>tas a cobrar </span>13.375<span class=\"ls0\"> </span>3.072    <span class=\"ls0\">Inver<span class=\"_ _0\"></span>siones financiera<span class=\"_ _0\"></span>s a corto plazo </span>180<span class=\"ls0\"> </span>-    <span class=\"ls0\">Anticipo<span class=\"_ _0\"></span>s a proveedore<span class=\"_ _0\"></span>s (Nota 9) </span>208<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>1<span class=\"ls3\">3.763</span> 3.197<span class=\"ls0\"> </span>La composici\u00f3n del ep\u00edgrafe deudores comerciales y otras cuentas a cobrar a 31 de diciembre de 2025 y 2024 es la siguiente: 31.12.2025 31.12.2024 Clientes por ven<span class=\"_ _0\"></span>tas y prestaci\u00f3n<span class=\"_ _0\"></span> de servicios 1<span class=\"ls3\">3.262</span> 2.867 Deudores vario<span class=\"_ _0\"></span>s 113<span class=\"ls0\"> </span>205<span class=\"ls0\"> </span>13.375<span class=\"ls0\"> </span>3.072 El Grupo tiene concentraci\u00f3n del cr\u00e9dito en determinadas cuentas a cobrar de clientes (Nota <span class=\"_ _1\"></span>5.1<span class=\"lsa\">).</span> <span class=\"_ _6\"></span> Para minimizar <span class=\"ls5\">el</span> riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cr\u00e9dito, <span class=\"ls5\">el</span> Grupo<span class=\"_ _1\"></span> tiene instrumentadas pol\u00edticas <span class=\"ls5\">que</span> garantizan <span class=\"ls7\">la</span> asignaci\u00f3n <span class=\"ls6\">de<span class=\"_ _1\"></span></span> cr\u00e9dito <span class=\"_ _8\"></span>a clientes con un historial adecuado y cubre posiciones contratando seg<span class=\"_ _1\"></span>uros de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cr\u00e9dito para los clientes de Portu<span class=\"_ _1\"></span>gal. El reconocimiento <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>reversi\u00f3n de <span class=\"_ _8\"></span>las c<span class=\"_ _1\"></span>orrecciones <span class=\"_ _1\"></span>valorativas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>deterioro <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>obrar <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>clientes <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>an incluido <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cuenta <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>ganancias <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onsolidada. Norm<span class=\"_ _1\"></span>almente <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>dan <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>baja <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _1\"></span>cargados <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la cuenta de <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>eterioro de <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor cuando n<span class=\"_ _0\"></span>o existen <span class=\"_ _0\"></span>expectativas de <span class=\"_ _0\"></span>recuperar <span class=\"_ _0\"></span>m\u00e1s efectivo. <span class=\"ls8\">El</span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _6\"></span>tiene <span class=\"_ _7\"></span>instrumentados con entidades <span class=\"_ _1\"></span>financieras contratos <span class=\"ls5\">de</span> venta con <span class=\"_ _1\"></span>recurso <span class=\"ls5\">de</span> saldos <span class=\"ls5\">de</span> clientes, <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>mismos <span class=\"_ _4\"></span>figuran <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>el balance consolidado, como saldos a cobrar de clientes y como deudas de entidades financieras (Nota 13<span class=\"lsa\">).</span> Correcciones valorativas El <span class=\"_ _0\"></span>saldo <span class=\"_ _6\"></span>de la <span class=\"_ _6\"></span>partida <span class=\"_ _0\"></span>\u201cClientes <span class=\"_ _6\"></span>por v<span class=\"_ _0\"></span>entas <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>restaciones <span class=\"_ _6\"></span>de s<span class=\"_ _0\"></span>ervicios\u201d <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>resenta <span class=\"_ _6\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _0\"></span>correcciones <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alorativas por deterioro. Los movimientos habidos en dichas correcciones han sido los siguientes: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Saldo inicial (111)<span class=\"ls0\"> </span>(123)<span class=\"ls0\"> </span>Dotaci\u00f3n (165)<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>Reversi\u00f3n 20<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>Saldo final (256)<span class=\"ls0\"> </span>(111)<span class=\"ls0\"> </span>10.<span class=\"ls9\">  <span class=\"ls0\">Efectivos y otros activos l\u00edquidos equivalente </span></span>La composici\u00f3n de este ep\u00edgrafe al 31 de diciembre d<span class=\"_ _1\"></span>e 2025 y 2024 es la siguiente: 31.12.<span class=\"ls3\">202</span>5 31.12.<span class=\"ls3\">202</span>4 Caja 1 2 Cuentas corrien<span class=\"_ _0\"></span>tes a la vista 3.335 780<span class=\"ls0\"> </span>Dep\u00f3sitos de gran<span class=\"_ _0\"></span> liquidez 2.372 - 5.7<span class=\"ls3\">08</span> 782<span class=\"ls0\"> </span>Las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>corrientes <span class=\"_ _1\"></span>devengan <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tip<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cuen<span class=\"_ _1\"></span>tas. <span class=\"_ _1\"></span>No <span class=\"_ _1\"></span>existen <span class=\"_ _1\"></span>restricciones <span class=\"_ _1\"></span>a la disponibilidad de estos saldos.<span class=\"_ _27\"> </span>13.<span class=\"ls0\"> <span class=\"_ _7\"></span> Pasivos Financiero<span class=\"ls5\">s </span>con Entidades de Cr\u00e9dito y Obligaciones Convertibles y Obligaciones de Renta Fija </span>La composici\u00f3n de los pasivos financieros con entidades de cr\u00e9dito y obligaciones convertibles<span class=\"_ _1\"></span> al 31 de diciembre del <span class=\"ls0\">2025 <span class=\"lsc\">y <span class=\"ls6\">20</span></span>24 es la siguiente: </span>13.1 Deudas con Entidades de Cr\u00e9dito El detalle de las deudas con entidades de cr\u00e9dito al 31 de diciembre del 2025 <span class=\"_ _1\"></span>y de 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>A largo plazo Pr\u00e9stamos a largo p<span class=\"_ _6\"></span>laz<span class=\"_ _1\"></span>o con<span class=\"_ _0\"></span> entidades de cr\u00e9d<span class=\"_ _0\"></span>ito 1.909<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>1.909<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>A corto plazo Pr\u00e9stamos a cor<span class=\"_ _0\"></span>to plazo con<span class=\"_ _0\"></span> entidades de cr\u00e9d<span class=\"_ _0\"></span>ito  2.014 1.591 Deudas a corto pla<span class=\"_ _6\"></span>z<span class=\"_ _1\"></span>o por cr\u00e9dito<span class=\"_ _0\"></span> dispuesto  229<span class=\"ls0\"> </span>2.888 2.24<span class=\"ls0\">3 </span>4.479  Total Deudas c<span class=\"_ _0\"></span>on Entidades de<span class=\"_ _0\"></span> Cr\u00e9dito 4.152 5.365 El<span class=\"ls0\"> <span class=\"_ _6\"></span>detalle <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>vencimientos <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>pasivos financieros <span class=\"_ _0\"></span>con entidades de <span class=\"_ _0\"></span>cr\u00e9dito al <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>anual <span class=\"_ _6\"></span>terminado </span></span></span></span></span></span></span>al 31 de diciembre de 2025 y de 2024 es como <span class=\"_ _6\"></span>sigue: Vencimientos a 31<span class=\"_ _6\"></span>.<span class=\"_ _1\"></span>12.2025 202<span class=\"ls0\">6 </span>202<span class=\"ls0\">7 </span>202<span class=\"ls0\">8 </span>Total Deudas con entida<span class=\"_ _0\"></span>des de cr\u00e9dito 2.24<span class=\"ls0\">3 </span>1.909<span class=\"ls0\"> </span>- 4.152 2.24<span class=\"ls0\">3 </span>1.909<span class=\"ls0\"> </span>- 4.152 Vencimientos a 31<span class=\"_ _6\"></span>.<span class=\"_ _1\"></span>12.2024 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Total Deudas con entida<span class=\"_ _0\"></span>des de cr\u00e9dito 4.479 866<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>5.365 4.479 866<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>5.365 Se registran <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>ep\u00edgrafe los <span class=\"_ _6\"></span>pr\u00e9<span class=\"_ _1\"></span>stamos concedidos a <span class=\"_ _0\"></span>las sociedades<span class=\"_ _0\"></span> filiales de<span class=\"_ _0\"></span> Portugal y Guat<span class=\"_ _0\"></span>emala, por entidades<span class=\"_ _0\"></span> locales bancarias de primer nivel en el \u00e1mbito de la regi\u00f3n. As\u00ed, en<span class=\"_ _1\"></span> las <span class=\"_ _1\"></span>filiales <span class=\"_ _1\"></span>portuguesas <span class=\"_ _1\"></span>cabe de<span class=\"_ _1\"></span>stacar los <span class=\"_ _1\"></span>pr\u00e9stamos firm<span class=\"_ _1\"></span>ados con <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>bancos Millenium <span class=\"_ _1\"></span>BCP, <span class=\"_ _1\"></span>Caixa Geral <span class=\"_ _1\"></span>de Dep\u00f3sitos o M<span class=\"_ _1\"></span>ontep\u00edo, que devengan tipos de i<span class=\"_ _1\"></span>nter\u00e9s de merados e<span class=\"_ _1\"></span>n conjunto sobre el 2%<span class=\"_ _8\"></span> y<span class=\"_ _1\"></span> un saldo dispuesto a<span class=\"_ _1\"></span> 31 de diciembre de 2025 de 1.674 miles de euros (2.888 miles de euros a cierre del ejercicio 2024) Por su parte, d<span class=\"_ _0\"></span>urante el ejercicio 2025 <span class=\"_ _0\"></span>la filial guatemalteca ha <span class=\"_ _0\"></span>accedido a financiaci\u00f3n b<span class=\"_ _0\"></span>ancaria local, por <span class=\"_ _0\"></span>primera vez en su historia, mediante la disposici\u00f3n de l\u00edneas de cr\u00e9dito comercial<span class=\"ls5\">es</span> y pr\u00e9stamos con el Banco Industrial y el BAC, que <span class=\"_ _8\"></span>devenga <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>pos <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>local <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>entorno <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>8% <span class=\"_ _8\"></span>anual<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>1.80<span class=\"_ _1\"></span>3 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>euros (1.573 miles de euros dispuesto a largo plazo). Deudas con entidades Obligaciones <span class=\"_ _0\"></span> Convertibles <span class=\"_ _0\"></span> Obligaciones de Renta Fija Totales de cr\u00e9dito 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos financiero<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>a coste<span class=\"_ _0\"></span> amortizado 1.909 886<span class=\"ls0\"> </span>1.676 10.956 - - 3.585 11.842 Pasivos financ<span class=\"_ _0\"></span>ieros a largo plaz<span class=\"_ _0\"></span>o 1.909 886<span class=\"ls0\"> </span>1676<span class=\"ls0\"> </span>10.956 - - 3.585 11.842 Pasivos financiero<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>a coste<span class=\"_ _0\"></span> amortizado 2.243 4.479 800<span class=\"ls0\"> </span>1.485 8.743 - 11.786 5.964 Pasivos financ<span class=\"_ _0\"></span>ieros a corto pla<span class=\"_ _0\"></span>zo 2.243 4.479 800<span class=\"ls0\"> </span>1.485 8.743 - 11.786 5.964 Total Pasivos Fi<span class=\"_ _0\"></span>nancieros 4.152 5.365 2.476 12.441 8.743 - 15.371 17.806 Asimismo, las sociedades portuguesas, firmaron en abril 2021 con el Ban<span class=\"_ _0\"></span>co Santander dos pr\u00e9stamos por importe de 0,4 y<span class=\"_ _1\"></span> 3,6 m<span class=\"_ _1\"></span>illones de <span class=\"_ _1\"></span>euros con c<span class=\"_ _1\"></span>arencia de <span class=\"_ _1\"></span>un a\u00f1o <span class=\"_ _1\"></span>con vencimie<span class=\"_ _1\"></span>nto 2026 y <span class=\"_ _1\"></span>tipo d<span class=\"_ _1\"></span>e inter\u00e9s d<span class=\"_ _1\"></span>el 1,95%. <span class=\"_ _1\"></span>En el <span class=\"_ _1\"></span>segundo semestre <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>2<span class=\"_ _1\"></span>023 <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>alcanz\u00f3 <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>acuerdo <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>Banco <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Santander <span class=\"_ _9\"> </span>Portugal <span class=\"_ _3\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>permiti\u00f3 <span class=\"_ _3\"> </span>entre <span class=\"_ _9\"> </span>otros <span class=\"_ _9\"> </span>efectos amortizar <span class=\"_ _1\"></span>anticipadamente <span class=\"_ _1\"></span>1,5 <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>contra <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>liberaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>olateral que <span class=\"_ _8\"></span>manten\u00eda e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Banco. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>31 de diciembre <span class=\"_ _6\"></span>de 2024 <span class=\"_ _0\"></span>la cantid<span class=\"_ _0\"></span>ad pendiente <span class=\"_ _0\"></span>de pago ascend\u00eda <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> 1.388 <span class=\"_ _6\"></span>miles de <span class=\"_ _0\"></span>euros. Con <span class=\"_ _0\"></span>fecha 6 <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> ag<span class=\"_ _0\"></span>osto de <span class=\"_ _6\"></span>2025 las filiales portuguesas SICI 93 <span class=\"_ _1\"></span>y Playvest, han vendido la totalidad d<span class=\"_ _1\"></span>e sus naves productivas ubicadas en el <span class=\"_ _1\"></span>norte de Portugal, po<span class=\"_ _1\"></span>r un importe <span class=\"_ _1\"></span>total de 4,4<span class=\"_ _1\"></span> millones de <span class=\"_ _1\"></span>euros.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Como resultado de <span class=\"_ _1\"></span>la transacci\u00f3n, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>procedido a<span class=\"_ _1\"></span> cancelar la totalidad <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>deuda <span class=\"_ _8\"></span>bancaria <span class=\"_ _1\"></span>asociada <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>dichos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>740.000 <span class=\"_ _1\"></span>euros<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>manten\u00eda <span class=\"_ _1\"></span>viva <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>el Banco Santander. Con <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>9 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _8\"></span>dominante <span class=\"_ _8\"></span>formaliz\u00f3 <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>r\u00e9stamo <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntidad <span class=\"_ _8\"></span>financiera CaixaBank <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>un <span class=\"_ _4\"></span>importe <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>5<span class=\"_ _1\"></span>05 <span class=\"_ _4\"></span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>e <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>2,75%, <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>vencimiento <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>enero <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>2025<span class=\"_ _8\"></span><span class=\"ls13\">. </span>Asimismo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>respecta <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>\u00e9sta <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>concedido <span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Sabadell <span class=\"_ _1\"></span>por importe de 675 miles <span class=\"_ _1\"></span>de euros, d<span class=\"_ _1\"></span>e los cuales 309 miles de <span class=\"_ _1\"></span>euros se encuentran registrados a largo plazo, <span class=\"_ _1\"></span>devengado un tipo de inter\u00e9s fijo del 4.5%. Todos los importes admitidos en dichas p\u00f3lizas est\u00e1n cubiertos por seguro de cr\u00e9dito. 13.2. Obligaciones convertibles y otros valores El detalle de las deudas por obligaciones convertibles y otros valores al 31 de diciembre d<span class=\"_ _0\"></span>el 202<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> y de 2024 es el siguiente : 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>A largo plazo Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cA\u00f1o 2019\u201d<span class=\"ff1\"> </span>- 3.014 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cJunio<span class=\"_ _0\"></span> 2023\u201d<span class=\"ff1\"> </span>1.294 1.618 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cDiciembr<span class=\"_ _0\"></span>e 20<span class=\"ls3\">23\u201d</span><span class=\"ff1\"> </span>- 1.378 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201c<span class=\"ff1\">Growth-</span>Play<span class=\"_ _0\"></span>vest\u201d<span class=\"ff1\"> </span>382<span class=\"ls0\"> </span>4.946 1.676 10.956 A corto plazo Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cA\u00f1o 2019\u201d<span class=\"ff1\"> </span>205<span class=\"ls0\"> </span>567<span class=\"ls0\"> </span>Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cJunio<span class=\"_ _0\"></span> 2023\u201d<span class=\"ff1\"> </span>137<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cDiciembr<span class=\"_ _0\"></span>e 20<span class=\"ls3\">23\u201d</span><span class=\"ff1\"> </span>458<span class=\"ls0\"> </span>217<span class=\"ls0\"> </span>Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201c<span class=\"ff1\">Growth-</span>Play<span class=\"_ _0\"></span>vest\u201d<span class=\"ff1\"> </span>- 300<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>1.485  Total Deudas <span class=\"_ _0\"></span>por Obligaciones <span class=\"_ _0\"></span>Convertibles 2.476<span class=\"ls0\"> </span>12.441 Para <span class=\"_ _1\"></span>mejor c<span class=\"_ _1\"></span>omprensi\u00f3n se <span class=\"_ _1\"></span>adjunta <span class=\"_ _1\"></span>el siguiente <span class=\"_ _1\"></span>cuadro <span class=\"_ _1\"></span>resumen donde <span class=\"_ _1\"></span>adem\u00e1s <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>impacto citado <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>nteriormente <span class=\"_ _1\"></span>en los <span class=\"_ _3\"> </span>ep\u00edgrafes <span class=\"_ _3\"> </span>\u201cObligaciones <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>valores <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>egociables <span class=\"_ _3\"> </span>no <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>orriente\u201d <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>\u201cObligaciones <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>valores <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>egociables corrientes\u201d, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>detalle <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>impacto <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>sociado <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _8\"></span>\u201cOtros <span class=\"_ _8\"></span>Instrumentos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>atrimonio <span class=\"_ _8\"></span>Neto\u201d <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Patrimonio <span class=\"_ _8\"></span>Neto Consolidado adjunto,<span class=\"_ _0\"></span> conform<span class=\"_ _0\"></span>e a <span class=\"_ _6\"></span>la contabilizaci\u00f3n <span class=\"_ _6\"></span>realizada del <span class=\"_ _6\"></span>valor de <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>ichas o<span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ligaciones s<span class=\"_ _0\"></span>iguiendo las <span class=\"_ _6\"></span>normas de<span class=\"_ _0\"></span> registros y valoraci\u00f3n acordes. 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Deuda Financiera Instrumentos de Patrimonio Deuda Financiera Instrumentos de Patrimonio Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cA\u00f1o 2019\u201d<span class=\"ff1\"> </span>205<span class=\"ls0\"> </span>6.562 3.581 5.228 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cJunio<span class=\"_ _0\"></span> 2023\u201d<span class=\"ff1\"> </span>1.431 941<span class=\"ls0\"> </span>2.019 3.609 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cDiciembr<span class=\"_ _0\"></span>e 20<span class=\"ls3\">23\u201d</span><span class=\"ff1\"> </span>458<span class=\"ls0\"> </span>2.750 1.595 1.766 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cGrwoth<span class=\"ff1\">-</span>Play<span class=\"_ _0\"></span>vest\u201d<span class=\"ff1\"> </span>382<span class=\"ls0\"> </span>5.014 5.246 - Programa de Ins<span class=\"_ _0\"></span>trumento de Pa<span class=\"_ _0\"></span>trimonio Busine<span class=\"_ _0\"></span>sgate (Nota 15) - 2.812 - 2.812 Programa de Ins<span class=\"_ _0\"></span>trumento de Pa<span class=\"_ _0\"></span>trimonio AC Securitie<span class=\"_ _0\"></span>s  - 1.923 - -  Total Deudas <span class=\"_ _0\"></span>por Obligaciones <span class=\"_ _0\"></span>Convertibles 2.476 20.002 12.441 13.415 Programa obligaciones \u201cA\u00f1o 2019\u201d:<span class=\"ffa\"> </span>Con <span class=\"_ _4\"> </span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _4\"></span>1 <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>20<span class=\"_ _1\"></span>23, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>Junta <span class=\"_ _3\"> </span>General <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>Accionistas <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _3\"> </span>aprob\u00f3 <span class=\"_ _4\"></span>novar <span class=\"_ _3\"> </span>los t\u00e9rminos y condiciones de l<span class=\"_ _1\"></span>as obligaciones convertibles existentes en aquel momento.  El valor nominal u<span class=\"_ _1\"></span>nitario pas\u00f3 a <span class=\"_ _1\"></span>ser <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,35 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>n\u00famero<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>25.869.932 <span class=\"_ _1\"></span>perteneciendo <span class=\"_ _1\"></span>todas <span class=\"_ _1\"></span>ellas a<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>\u00fanica <span class=\"_ _1\"></span>serie, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las siguientes caracter\u00edsticas: \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Inter\u00e9s nominal anual del siete con cinco por ciento (7,5%).  </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Inter\u00e9s <span class=\"_ _6\"></span>nominal <span class=\"_ _0\"></span>anual <span class=\"_ _6\"></span>adicional <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>cinco <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>ciento (<span class=\"_ _6\"></span>5<span class=\"_ _1\"></span>%) <span class=\"_ _6\"></span>pagadero <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>encimiento <span class=\"_ _6\"></span>final <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>acciones </span>de la Sociedad emitidas a un tipo o precio de emisi\u00f3n de 0,35 euros por acci\u00f3n.  \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Bonificaci\u00f3n <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>favor <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>inversor <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>2,5% <span class=\"_ _9\"> </span>del <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>aldo <span class=\"_ _9\"> </span>vivo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>convertido <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>agadero <span class=\"_ _9\"> </span>en </span>acciones de la Sociedad a la fecha de vencimiento.  \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>La conversi\u00f3n se establece en una (1) acci\u00f3n de la Sociedad por una (1) Obligaci\u00f3n.  </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>El vencimiento <span class=\"_ _6\"></span>tendr\u00e1 lugar <span class=\"_ _6\"></span>en la <span class=\"_ _0\"></span>primera <span class=\"_ _0\"></span>de las <span class=\"_ _6\"></span>siguientes fechas <span class=\"_ _6\"></span>(i<span class=\"_ _1\"></span>) l<span class=\"_ _0\"></span>a fecha <span class=\"_ _6\"></span>en que <span class=\"_ _6\"></span>se amorticen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>manera </span>anticipada las obligaciones; o (ii) el 17 de junio de 2026.  \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>El valor en libros del componente de pasivo en el momento de la novaci\u00f3n ascend\u00eda 9.054 miles de euros. </span>Los o<span class=\"_ _1\"></span>bligacionistas podr\u00e1n <span class=\"_ _1\"></span>convertir <span class=\"_ _1\"></span>las obligaciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cualquier mom<span class=\"_ _1\"></span>ento hasta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha de <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>final <span class=\"_ _1\"></span>en la proporci\u00f3n que el obligacionista estime oportuno.  Variaciones ejercicio 2025 Durante el ejercicio 2025 se<span class=\"_ _1\"></span> han realizado las siguientes<span class=\"_ _1\"></span> conversiones de obligaciones en acciones (Ver Nota 11), tal y como de describe a continuaci\u00f3n: - <span class=\"_ _23\"> </span>Con <span class=\"_ _8\"></span>fecha <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>abril <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>025, <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Banco <span class=\"_ _1\"></span>Santander, <span class=\"_ _8\"></span>S.A. c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>entidad <span class=\"_ _8\"></span>agente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>emisi\u00f3n, <span class=\"_ _1\"></span>comunic\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>la Sociedad la c<span class=\"_ _1\"></span>onversi\u00f3n por parte de l<span class=\"_ _1\"></span>os tenedores de las <span class=\"_ _1\"></span>Obligaciones Convertibles 2019 de <span class=\"_ _1\"></span>2.069.583 Obligaciones Convertibles 2019, lo qu<span class=\"_ _1\"></span>e representa 2<span class=\"_ _1\"></span>.609.583 nuevas acciones d<span class=\"_ _1\"></span>e 0,016 euros de va<span class=\"_ _1\"></span>lor nominal cada una d<span class=\"_ _1\"></span>e ellas. En consecuencia, <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>a procedido a <span class=\"_ _1\"></span>la ejecuci\u00f3n <span class=\"_ _1\"></span>del correspondiente <span class=\"_ _1\"></span>aumento de c<span class=\"_ _1\"></span>apital social c<span class=\"_ _1\"></span>on el <span class=\"_ _1\"></span>fin de <span class=\"_ _1\"></span>atender a la conver<span class=\"_ _0\"></span>si\u00f3n de las <span class=\"_ _6\"></span>ci<span class=\"_ _1\"></span>tadas <span class=\"_ _0\"></span>Obligaciones Convertibles 201<span class=\"_ _0\"></span>9 po<span class=\"_ _1\"></span>r un <span class=\"_ _6\"></span>im<span class=\"_ _1\"></span>porte nominal <span class=\"_ _0\"></span>de 42 <span class=\"_ _0\"></span>miles de eur<span class=\"_ _0\"></span>os, mediante<span class=\"_ _0\"></span> la <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2.609.<span class=\"_ _0\"></span>583 <span class=\"_ _4\"></span>nuevas <span class=\"_ _4\"></span>acciones <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>0,016 <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _4\"></span>nominal <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ellas <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>prima <span class=\"_ _4\"></span>de emisi\u00f3n de 0<span class=\"_ _1\"></span>,3340 euros por acci\u00f3n, si<span class=\"_ _1\"></span>endo el tipo de <span class=\"_ _1\"></span>emisi\u00f3n de las <span class=\"_ _1\"></span>Nuevas Acciones de 0,35 e<span class=\"_ _1\"></span>u<span class=\"_ _8\"></span>ros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a 872 miles de eu<span class=\"_ _0\"></span>ros. <span class=\"_ _1\"></span> - <span class=\"_ _23\"> </span>Con fecha 20 de j<span class=\"_ _1\"></span>unio de 2025, el Banco Santander, S.A. como e<span class=\"_ _1\"></span>ntidad agente de la emisi\u00f3n, comunic\u00f3 a<span class=\"_ _1\"></span> la Sociedad la c<span class=\"_ _1\"></span>onversi\u00f3n por parte de l<span class=\"_ _1\"></span>os tenedores de las <span class=\"_ _1\"></span>Obligaciones Convertibles 2019 de <span class=\"_ _1\"></span>1.142.889 Obligaciones Convertibles 2019, lo qu<span class=\"_ _1\"></span>e representa <span class=\"_ _1\"></span>1.142.889 nuevas acciones d<span class=\"_ _1\"></span>e 0,016 euros de va<span class=\"_ _1\"></span>lor nominal cada una de <span class=\"_ _1\"></span>ellas. En consecuencia, <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>a procedido a <span class=\"_ _1\"></span>la ejecuci\u00f3n <span class=\"_ _1\"></span>del correspondiente <span class=\"_ _1\"></span>aumento de c<span class=\"_ _1\"></span>apital social c<span class=\"_ _1\"></span>on el <span class=\"_ _1\"></span>fin de <span class=\"_ _1\"></span>atender a la conver<span class=\"_ _0\"></span>si\u00f3n de las <span class=\"_ _6\"></span>ci<span class=\"_ _1\"></span>tadas <span class=\"_ _0\"></span>Obligaciones Convertibles 201<span class=\"_ _0\"></span>9 po<span class=\"_ _1\"></span>r un <span class=\"_ _6\"></span>im<span class=\"_ _1\"></span>porte no<span class=\"_ _0\"></span>minal de 18 <span class=\"_ _0\"></span>miles de eur<span class=\"_ _0\"></span>os, mediante<span class=\"_ _0\"></span> la <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>1.142.<span class=\"_ _0\"></span>889 <span class=\"_ _4\"></span>nuevas <span class=\"_ _4\"></span>acciones <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>0,016 <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _4\"></span>nominal <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ellas <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>prima <span class=\"_ _4\"></span>de emisi\u00f3n de 0<span class=\"_ _1\"></span>,3340 euros por acci\u00f3n, si<span class=\"_ _1\"></span>endo el tipo de <span class=\"_ _1\"></span>emisi\u00f3n de las <span class=\"_ _1\"></span>Nuevas Acciones de 0,35 e<span class=\"_ _8\"></span>u<span class=\"_ _1\"></span>ros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a 382 miles de eu<span class=\"_ _0\"></span>ros. <span class=\"_ _1\"></span> - <span class=\"_ _23\"> </span>Con fecha <span class=\"_ _1\"></span>14 de <span class=\"_ _1\"></span>agosto de 2025, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Banco Santander, S.A. como <span class=\"_ _1\"></span>entidad agente <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>emisi\u00f3n, comunic\u00f3 a la Sociedad la conversi\u00f3n por parte de lo<span class=\"_ _0\"></span>s tenedores de las Obligaciones Convertibles 2019 de 28<span class=\"_ _0\"></span>5.713 Obligaciones Convertibles <span class=\"_ _0\"></span>2019, lo <span class=\"_ _6\"></span>que repr<span class=\"_ _0\"></span>esenta 285.713 n<span class=\"_ _0\"></span>uevas accion<span class=\"_ _0\"></span>es de <span class=\"_ _6\"></span>0,016 euros <span class=\"_ _6\"></span>de valor <span class=\"_ _6\"></span>nominal cada <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _0\"></span>de el<span class=\"_ _0\"></span>las. En<span class=\"_ _0\"></span> consecuencia, se ha procedido a la ejecuci\u00f3n del <span class=\"_ _0\"></span>correspondiente aumento de capital soci<span class=\"_ _0\"></span>al con el fin de atender a la<span class=\"_ _0\"></span> conversi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>citadas <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _8\"></span>Convertibles <span class=\"_ _1\"></span>2019 <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>5 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros, <span class=\"_ _8\"></span>mediante <span class=\"_ _1\"></span>la emisi\u00f3n de <span class=\"_ _1\"></span>285.713 nuevas <span class=\"_ _1\"></span>acciones de 0,016 <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>valor nominal c<span class=\"_ _1\"></span>ada una <span class=\"_ _1\"></span>de ellas y<span class=\"_ _1\"></span> con una <span class=\"_ _1\"></span>prima de <span class=\"_ _1\"></span>emisi\u00f3n de 0,3340 euros por acci\u00f3n, siendo el ti<span class=\"_ _1\"></span>po de emisi\u00f3n de las Nuevas Acciones d<span class=\"_ _1\"></span>e 0,35 euros p<span class=\"_ _1\"></span>or a<span class=\"_ _1\"></span>cci\u00f3n. Por lo tanto, la <span class=\"_ _8\"></span>prima <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _1\"></span>total <span class=\"_ _8\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>95 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros. <span class=\"_ _1\"></span>La <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>referido <span class=\"_ _8\"></span>Aumento <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Capital <span class=\"_ _1\"></span>fue <span class=\"_ _8\"></span>elevada <span class=\"_ _1\"></span>a p\u00fablico en virtud de escritura otorgada con fecha 25 de agost<span class=\"_ _0\"></span>o de 2025.<span class=\"_ _1\"></span> - <span class=\"_ _23\"> </span>Con fecha 18 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _0\"></span>de 2025, el <span class=\"_ _0\"></span>Banco Santander, <span class=\"_ _0\"></span>S.A. como e<span class=\"_ _0\"></span>ntidad agente de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a emisi\u00f3n, c<span class=\"_ _0\"></span>omunic\u00f3 a  la  Sociedad  la <span class=\"_ _b\"> </span>conversi\u00f3n  por  parte  de <span class=\"_ _b\"> </span>los  tenedores  de <span class=\"_ _b\"> </span>las  Obligaciones  Convertibles  20<span class=\"_ _0\"></span>19  de  1.456.243<span class=\"_ _0\"></span> Obligaciones Convertibles 2019, lo que represe<span class=\"_ _1\"></span>nta 1.456.243 nuevas acciones de 0,016 euros de valor nominal cada una <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>las. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>consecuencia, <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>procedido <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>correspondiente <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _1\"></span>social <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el fin <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tender <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nversi\u00f3n de <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>citadas <span class=\"_ _1\"></span>Obligaciones <span class=\"_ _1\"></span>Convertibles <span class=\"_ _1\"></span>20<span class=\"_ _8\"></span>19 <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de euros, <span class=\"_ _1\"></span>mediante <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>1.4<span class=\"_ _1\"></span>56.243 <span class=\"_ _1\"></span>nuevas <span class=\"_ _1\"></span>acciones <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>0,016 <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>de v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>ellas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>con una <span class=\"_ _8\"></span>prima <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>0,3340 <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>acci\u00f3n, <span class=\"_ _8\"></span>siendo <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tipo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>Nuevas <span class=\"_ _1\"></span>Ac<span class=\"_ _1\"></span>ciones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>0,<span class=\"_ _8\"></span>35 <span class=\"_ _8\"></span>euros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a 486 miles de euros.  Durante el ejercicio 2025 y consecuencia de las solicitudes de conversi\u00f3n realizadas (Ver Nota 10) se ha procedido <span class=\"ls6\">a </span>dar <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>baja, <span class=\"_ _8\"></span>tanto <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>instrumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>registrado <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>reconocer <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>aumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>por importe de 1.130 miles de euros y 1.117 miles de euros, respectivamente. Asimismo, a lo largo del ejercicio 2025 se han recibido compromiso f<span class=\"_ _1\"></span>irme e irrevocable de convertir en acciones de la Sociedad <span class=\"_ _17\"> </span>de <span class=\"_ _24\"> </span>determinados <span class=\"_ _17\"> </span>obligacionistas <span class=\"_ _17\"> </span>la <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _17\"> </span>asociadas <span class=\"_ _17\"> </span>a <span class=\"_ _24\"> </span>este <span class=\"_ _17\"> </span>Programa <span class=\"_ _24\"> </span>de <span class=\"_ _17\"> </span>Conversiones. <span class=\"_ _17\"> </span>En consecuencia, a <span class=\"_ _6\"></span>31 de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _0\"></span> 2025<span class=\"ls9\">, <span class=\"_ _6\"></span><span class=\"ls0\">a<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>el camb<span class=\"_ _0\"></span>io sustancial <span class=\"_ _6\"></span>en las <span class=\"_ _6\"></span>condiciones de <span class=\"_ _6\"></span>este instrumento <span class=\"_ _6\"></span>financiero </span></span>derivadas <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>compromiso <span class=\"_ _17\"> </span>firme <span class=\"_ _f\"> </span>e <span class=\"_ _17\"> </span>irrevo<span class=\"_ _0\"></span>cable <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>convertir <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>acciones <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _f\"> </span>Sociedad <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>determinados<span class=\"_ _6\"></span> obligacionistas, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Sociedad procedi\u00f3 <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>evaluar <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nuevo instr<span class=\"_ _0\"></span>umento fi<span class=\"_ _0\"></span>nancie<span class=\"_ _8\"></span>ro, <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>cual <span class=\"_ _0\"></span>ten\u00eda <span class=\"_ _6\"></span>un componente <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>deuda y otro<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>patrimonio propio <span class=\"_ _1\"></span>de acuerdo <span class=\"_ _1\"></span>con el <span class=\"_ _1\"></span>marco normativo <span class=\"_ _1\"></span>de informaci\u00f3n <span class=\"_ _1\"></span>financiera aplicable a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad. En este <span class=\"_ _4\"></span>sentido, <span class=\"_ _8\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>5 <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>razonable <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>nuevo <span class=\"_ _8\"></span>componente <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>deuda <span class=\"_ _4\"></span>fue <span class=\"_ _8\"></span>estimado <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>u<span class=\"_ _6\"></span>n experto <span class=\"_ _4\"> </span>independiente <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>partir <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>caja <span class=\"_ _4\"></span>esperados <span class=\"_ _3\"> </span>descontados, <span class=\"_ _4\"></span>arrojando <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>totalidad <span class=\"_ _3\"> </span>del instrumento <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>188 <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>(2.160 <span class=\"_ _1\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _1\"></span>de 202<span class=\"ls0\">4) <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha <span class=\"_ _5\"> </span><span class=\"ls11\">re<span class=\"_ _1\"></span></span><span class=\"ff5\">flejado <span class=\"_ _5\"> </span>como <span class=\"_ _5\"> </span>\u201cDeudas <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span></span>corto  p<span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>azo <span class=\"_ _5\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _b\"> </span><span class=\"ff5\">Obligaciones <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>otros <span class=\"_ _5\"> </span>va<span class=\"_ _1\"></span>lores <span class=\"_ _9\"> </span>neg<span class=\"_ _1\"></span>ociables\u201d. <span class=\"_ _5\"> </span>El <span class=\"_ _5\"> </span>nuevo </span></span>componente de <span class=\"_ _6\"></span>patrimonio se <span class=\"_ _0\"></span>ha determinado <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> 31 <span class=\"_ _6\"></span>de diciembre <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>5 utili<span class=\"_ _0\"></span>zando una <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>etodolog\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n de opciones <span class=\"_ _1\"></span>realizada <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>experto <span class=\"_ _1\"></span>independiente, <span class=\"_ _1\"></span>otorgando <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>r d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>3.407 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>(955 <span class=\"_ _1\"></span>miles d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros a 31 de diciembre de 2024).  En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>eva<span class=\"_ _1\"></span>lu\u00f3 <span class=\"_ _6\"></span>el nuevo <span class=\"_ _6\"></span>coste <span class=\"_ _0\"></span>amortizado <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>componente <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>uevo instrumento tomando en consideraci\u00f3n las diferencias entre ambos importes con los valore<span class=\"_ _0\"></span>s en libros del instrumento antiguo en la <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha de la <span class=\"_ _0\"></span>modificaci\u00f3n sustancial, <span class=\"_ _0\"></span>las cuales f<span class=\"_ _0\"></span>ueron registradas, como i<span class=\"_ _0\"></span>ngreso financiero en <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> caso <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio. <span class=\"_ _1\"></span>Como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>lo <span class=\"_ _1\"></span>anterior se reconoci\u00f3 un ingreso financiero positivo en la cuenta de p\u00e9rdidas y ganancias por importe <span class=\"_ _1\"></span><span class=\"ls5\">1.</span>973 miles de euros. Durante <span class=\"_ _1\"></span>el ejercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>el componente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda de l<span class=\"_ _1\"></span>as obligaciones <span class=\"_ _1\"></span>ha d<span class=\"_ _1\"></span>evengado <span class=\"_ _8\"></span>unos c<span class=\"_ _1\"></span>upones de <span class=\"_ _1\"></span>464 miles <span class=\"_ _1\"></span>de euros y ha generado unos gastos financieros por actualizaci\u00f3n del coste amortizado de 191 miles de euros. Variaciones ejercicio 2024 Durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>realizaron <span class=\"_ _4\"></span>dos <span class=\"_ _1\"></span>conversiones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>obligaciones <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>(Ver <span class=\"_ _8\"></span>Nota <span class=\"_ _8\"></span>11), <span class=\"_ _8\"></span>tal <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>de describe a continuaci\u00f3n: - <span class=\"_ _23\"> </span>Con fecha 13 de <span class=\"_ _0\"></span>febrero de 2024, el Ba<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>co Santander, S.A., <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo entidad agente <span class=\"_ _0\"></span>de la emisi\u00f3n, <span class=\"_ _0\"></span>comunic\u00f3 a la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _0\"></span>tenedores <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>Obligaciones <span class=\"_ _0\"></span>Convertibles <span class=\"_ _6\"></span>2019 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>1.067.324 <span class=\"_ _6\"></span>Obligaciones Convertibles 2019. En consecuencia, se p<span class=\"_ _1\"></span>rocedi\u00f3 a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>atender <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>conversi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>1.067.324 <span class=\"_ _4\"></span>Obligaciones <span class=\"_ _8\"></span>Convertibles <span class=\"_ _4\"></span>2019 <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>misi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>1.067.324 nuevas acciones de 0,016 euros de valor nom<span class=\"_ _1\"></span>inal cada una de el<span class=\"_ _1\"></span>las y con una p<span class=\"_ _1\"></span>rima de emisi\u00f3n de 0,3340 euros po<span class=\"_ _1\"></span>r acci\u00f3n. - <span class=\"_ _23\"> </span>Durante el mes de junio de 2024, el Banco<span class=\"_ _1\"></span> Santander, S.A., como entidad agente de la emisi\u00f3n, comunic\u00f3 a la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _0\"></span>tenedores <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>Obligaciones <span class=\"_ _0\"></span>Convertibles <span class=\"_ _6\"></span>2019 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>3.184.733 <span class=\"_ _6\"></span>Obligaciones Convertibles 2019. En consecuencia, se p<span class=\"_ _1\"></span>rocedi\u00f3 a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ate<span class=\"_ _1\"></span>nder <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>conversi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"></span>3.184.733 <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _8\"></span>Convertibles <span class=\"_ _8\"></span>2019, <span class=\"_ _8\"></span>me<span class=\"_ _1\"></span>diante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>3.184.733 acciones nuevas, <span class=\"_ _6\"></span>representadas mediante <span class=\"_ _0\"></span>anotaciones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta<span class=\"_ _1\"></span>, de <span class=\"_ _0\"></span>0,016 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros de <span class=\"_ _6\"></span>valor <span class=\"_ _0\"></span>nominal cada <span class=\"_ _6\"></span>una de e<span class=\"_ _0\"></span>llas, con una pri<span class=\"_ _0\"></span>ma de <span class=\"_ _0\"></span>emisi\u00f3n de 0<span class=\"_ _0\"></span>,3340 euros <span class=\"_ _0\"></span>por acci\u00f3n, <span class=\"_ _0\"></span>siendo el tipo<span class=\"_ _0\"></span> de emisi\u00f3n<span class=\"_ _0\"></span> de di<span class=\"_ _0\"></span>chas acciones de <span class=\"_ _0\"></span>0,35 euros <span class=\"_ _0\"></span>por acci\u00f3n.  Durante el <span class=\"_ _1\"></span>ejercicio 2024 y c<span class=\"_ _1\"></span>onsecuencia de las <span class=\"_ _1\"></span>solicitudes de conversi\u00f3n <span class=\"_ _1\"></span>realizadas (Ver Nota 10<span class=\"_ _1\"></span>) se procedi<span class=\"_ _8\"></span>\u00f3 <span class=\"_ _1\"></span>a dar de <span class=\"_ _0\"></span>baja, <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>deuda como <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nstrumento <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>registrado <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>reconocer <span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>aumento de <span class=\"_ _6\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importe de 1.489 miles de euros. Durante <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>ejercicio 20<span class=\"_ _0\"></span>24 <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>componente de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deuda <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>obligaciones <span class=\"_ _6\"></span>ha devenga<span class=\"_ _0\"></span>do u<span class=\"_ _0\"></span>nos <span class=\"_ _6\"></span>gastos financ<span class=\"_ _0\"></span>ieros <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>.518 miles de euros por devengo de intereses y por la actualizaci\u00f3n financiera del coste amorti<span class=\"_ _0\"></span>zado del ejercicio 2024.<span class=\"_ _8\"></span> Valoraci\u00f3n  Durante <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>cambio <span class=\"_ _1\"></span>sustancial <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>condiciones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>este <span class=\"_ _1\"></span>instrumento <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivadas <span class=\"_ _1\"></span>del compromiso firme <span class=\"_ _6\"></span>e irrevocable <span class=\"_ _0\"></span>de convertir <span class=\"_ _0\"></span>en a<span class=\"_ _0\"></span>cciones de <span class=\"_ _6\"></span>la Sociedad d<span class=\"_ _0\"></span>e determinados <span class=\"_ _6\"></span>obligacionistas<span class=\"_ _8\"></span>, la <span class=\"_ _0\"></span>Sociedad proced<span class=\"ls7\">i\u00f3</span> a evaluar e<span class=\"_ _0\"></span>l nuevo in<span class=\"_ _0\"></span>strumento financiero, el cual ten\u00eda un <span class=\"_ _0\"></span>componente de deuda <span class=\"_ _0\"></span>y otro de patrimonio pr<span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>pio de <span class=\"_ _3\"> </span>acuerdo <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>marco <span class=\"_ _3\"> </span>normativo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>informaci\u00f3n <span class=\"_ _3\"> </span>financiera <span class=\"_ _3\"> </span>aplicable <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>Sociedad. <span class=\"_ _4\"> </span>En<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>este <span class=\"_ _3\"> </span>sentido, <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"> </span>de diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _8\"></span>razonable del <span class=\"_ _1\"></span>nuevo <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stimado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>experto <span class=\"_ _1\"></span>independiente <span class=\"_ _1\"></span>a partir de los <span class=\"_ _1\"></span>flujos de efectivo de caja <span class=\"_ _1\"></span>esperados descontados, arrojando la totalidad del instrumento u<span class=\"_ _1\"></span>n valor a 31 <span class=\"_ _1\"></span>de diciembre de 2024 de 3.581 miles de euros (6.954 miles de euros a 31 de diciembre de 202<span class=\"_ _0\"></span>3) que <span class=\"_ _8\"></span>fue reflejado como \u201cDeudas <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>largo <span class=\"_ _8\"></span>plazo <span class=\"_ _4\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _8\"></span></span>Obligaciones <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>otros <span class=\"_ _8\"></span>valores <span class=\"_ _4\"></span>negociables\u201d <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>\u201cDeudas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _4\"></span>plazo <span class=\"_ _4\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>otros </span>valores negociables\u201d. El nu<span class=\"_ _1\"></span>evo componente de patrimonio <span class=\"_ _1\"></span><span class=\"ff1\">fue <span class=\"_ _1\"></span>determinado a 31 <span class=\"_ _1\"></span>de diciembre de 2024 <span class=\"_ _1\"></span>utiliza<span class=\"_ _1\"></span>ndo una </span>metodolog\u00eda de valoraci\u00f3n <span class=\"_ _1\"></span>de opciones conocido como <span class=\"_ _1\"></span>Black Scholes en 5.2<span class=\"_ _1\"></span>28 miles de euros (3.266 m<span class=\"_ _1\"></span>iles de euros a 31 de diciembre de 2023).  En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>evalu\u00f3 e<span class=\"_ _0\"></span>l nue<span class=\"_ _0\"></span>vo <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _0\"></span>amortizado <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>componente <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>nuevo instrumento tomando en consideraci\u00f3n las diferencias entre ambos importes con los valore<span class=\"_ _0\"></span>s en libros del instrumento antiguo en la <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha de la <span class=\"_ _6\"></span>mo<span class=\"_ _1\"></span>dificaci\u00f3n sustancial, <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> cuales fueron registradas, <span class=\"_ _0\"></span>como ingreso finan<span class=\"_ _0\"></span>ciero en el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>aso de<span class=\"_ _0\"></span> la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio. <span class=\"_ _1\"></span>Como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>lo <span class=\"_ _1\"></span>anterior se reconoci\u00f3 un ingreso financiero positivo en la cuenta de p\u00e9rdidas y ganancias por importe 2.639 miles de euros.<span class=\"_ _1\"></span> Programa de Obligaciones convertibles \u201cjunio 2023\u201d:<span class=\"ffa\"> </span>Con fecha <span class=\"_ _6\"></span>5 de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de 2023, <span class=\"_ _6\"></span>el Consejo <span class=\"_ _0\"></span>de Administrac<span class=\"_ _0\"></span>i\u00f3n de <span class=\"_ _6\"></span>Nex<span class=\"_ _1\"></span>til a<span class=\"_ _0\"></span>cord\u00f3 e<span class=\"_ _0\"></span>mitir 5.340 <span class=\"_ _6\"></span>obligaciones convertibles <span class=\"_ _6\"></span>en acciones <span class=\"_ _4\"></span>ordinarias <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>nueva <span class=\"_ _8\"></span>emisi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>exclusi\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>derecho <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>suscripci\u00f3n <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>referente <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>las siguientes caracter\u00edsticas: \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Importe nominal de 5.340 miles de euros  </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Valor nominal por obligaci\u00f3n de 1.000 euros.  </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Emisi\u00f3n <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>par <span class=\"_ _4\"> </span>sin <span class=\"_ _3\"> </span>prima <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>descuento <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>exclusi\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _4\"></span>derecho <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>suscripci\u00f3n <span class=\"_ _4\"> </span>pre<span class=\"_ _1\"></span>ferente <span class=\"_ _4\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>un <span class=\"_ _3\"> </span>valor </span>nominal unitario de 0,45 euros  \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Inter\u00e9s nominal anual del 7,50% liquidada semestralmente  </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Inter\u00e9s PIK anual del 5% capitalizable, en todo caso pagaderos en acciones de la Sociedad<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Fecha <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>vencimiento <span class=\"_ _3\"> </span>final <span class=\"_ _9\"> </span>12 <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>junio <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>2028 <span class=\"_ _9\"> </span>pudiendo<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>obligaciones <span class=\"_ _9\"> </span>ser <span class=\"_ _3\"> </span>convertidas <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>cualquier </span>momento.  Variaciones ejercicio 2025<span class=\"ff1\"> </span>Durante el ejercicio 2025 se<span class=\"_ _1\"></span> han realizado las siguientes<span class=\"_ _1\"></span> conversiones de obligaciones en acciones (Ver Nota 11), tal y como de describe a continuaci\u00f3n: - <span class=\"_ _23\"> </span>Con <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>6 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>noviembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2025, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>Renta <span class=\"_ _4\"></span>4 <span class=\"_ _4\"></span>Banco, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>agente <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>emisi\u00f3n, comunic\u00f3 a <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a So<span class=\"_ _0\"></span>ciedad la <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>nversi\u00f3n por <span class=\"_ _6\"></span>parte de <span class=\"_ _0\"></span>los tenedores <span class=\"_ _0\"></span>de las <span class=\"_ _6\"></span>Obligaciones Convertibles <span class=\"_ _0\"></span>Junio 2023 <span class=\"_ _6\"></span> de 20<span class=\"_ _6\"></span>0 Obligaciones <span class=\"_ _1\"></span>Convertibles <span class=\"_ _1\"></span>Ju<span class=\"_ _1\"></span>nio <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>representa <span class=\"_ _1\"></span>499.908 <span class=\"_ _8\"></span>nuevas <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,016 <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>nominal cada u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>llas. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>se h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>procedido <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>correspondiente <span class=\"_ _6\"></span>aumen<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>de capital <span class=\"_ _6\"></span>social con<span class=\"_ _6\"></span> el <span class=\"_ _8\"></span>fi<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>tender <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>conversi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>citadas <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _8\"></span>Conv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtibles <span class=\"_ _8\"></span>Ju<span class=\"_ _1\"></span>nio <span class=\"_ _8\"></span>2023 <span class=\"_ _4\"></span>por <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>nominal <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>8 miles d<span class=\"_ _1\"></span>e euros, m<span class=\"_ _1\"></span>ediante la emisi\u00f3n <span class=\"_ _1\"></span>de 499.908 nu<span class=\"_ _1\"></span>evas acciones <span class=\"_ _1\"></span>de 0,016 <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>valor nominal c<span class=\"_ _1\"></span>ada una <span class=\"_ _1\"></span>de ellas y <span class=\"_ _8\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>una <span class=\"_ _4\"></span>prima <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>,434 <span class=\"_ _8\"></span>euros <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>acci\u00f3n, <span class=\"_ _8\"></span>siendo <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>Nue<span class=\"_ _1\"></span>vas <span class=\"_ _8\"></span>Ac<span class=\"_ _4\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>,45 euros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total ascie<span class=\"_ _0\"></span>nde a 217 miles de euros. <span class=\"_ _1\"></span> - <span class=\"_ _23\"> </span>Con <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>29 <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2025, <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>entidad <span class=\"_ _4\"></span>Renta <span class=\"_ _4\"></span>4 <span class=\"_ _4\"></span>B<span class=\"_ _0\"></span>anco, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _4\"></span>agente <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>emisi\u00f3n, comunic\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>parte <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>tenedores <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>Obligaciones <span class=\"_ _8\"></span>Convertibles <span class=\"_ _8\"></span>Junio <span class=\"_ _4\"></span>2023 <span class=\"_ _8\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e 3.040 <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _1\"></span>Convertibles <span class=\"_ _8\"></span>Junio <span class=\"_ _1\"></span>2023,<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>representa <span class=\"_ _8\"></span>7.642.567 <span class=\"_ _8\"></span>nuevas <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>0,016<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor nominal cada<span class=\"_ _1\"></span> una d<span class=\"_ _1\"></span>e ellas. En <span class=\"_ _1\"></span>consecuencia, <span class=\"_ _1\"></span>se ha <span class=\"_ _1\"></span>procedido a la<span class=\"_ _1\"></span> ejecuci\u00f3n <span class=\"_ _1\"></span>del co<span class=\"_ _1\"></span>rrespondiente aumento de <span class=\"_ _1\"></span>capital social <span class=\"_ _6\"></span>con el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fin <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>atender <span class=\"_ _6\"></span>a la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _6\"></span>citadas <span class=\"_ _0\"></span>Obligaciones Convertibles <span class=\"_ _6\"></span>Junio <span class=\"_ _6\"></span>2023 <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>un i<span class=\"_ _0\"></span>mporte <span class=\"_ _6\"></span>nomi<span class=\"_ _1\"></span>nal<span class=\"_ _0\"></span> de 122 miles de euros,<span class=\"_ _0\"></span> mediante la emisi\u00f3n de<span class=\"_ _0\"></span> 7.642.567 nuevas acciones de 0,016<span class=\"_ _0\"></span> euros de valor nominal <span class=\"_ _0\"></span>cada una de ellas <span class=\"_ _1\"></span>y con una <span class=\"_ _1\"></span>prima de <span class=\"_ _1\"></span>emisi\u00f3n de 0,434 <span class=\"_ _1\"></span>euros por acci\u00f3n, s<span class=\"_ _1\"></span>iendo el <span class=\"_ _1\"></span>tipo de emisi\u00f3n de <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>Nuevas <span class=\"_ _1\"></span>Acciones de 0,45 euros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a 3.317 miles d<span class=\"_ _0\"></span>e euros. <span class=\"_ _1\"></span> Durante el ejercicio 2025 y consecuencia de las solicitudes de conversi\u00f3n realizadas (Ver Nota 10) se ha procedido <span class=\"ls6\">a </span>dar <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>baja, <span class=\"_ _8\"></span>tanto <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>instrumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>registrado <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>reconocer <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>aumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>por importe de 762 miles de euros y 2.668 miles de euros, respectivamente<span class=\"_ _1\"></span>. Durante <span class=\"_ _1\"></span>el ejercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>el componente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda de l<span class=\"_ _1\"></span>as obligaciones <span class=\"_ _1\"></span>ha d<span class=\"_ _1\"></span>evengado unos<span class=\"_ _8\"></span> c<span class=\"_ _1\"></span>upones de <span class=\"_ _1\"></span>421 miles <span class=\"_ _1\"></span>de euros y ha generado unos gastos financieros por actualizaci\u00f3n del coste amortizado de 594 miles de euros. Variaciones ejercicio 2024 Durante el ejercicio 2024 no se realizaron conversiones en el Programa. Valoraci\u00f3n  Ante <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>cambio <span class=\"_ _5\"> </span>sustancial <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>las <span class=\"_ _5\"> </span>c<span class=\"_ _1\"></span>ondiciones <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>este <span class=\"_ _5\"> </span>instrumento <span class=\"_ _5\"> </span>financiero <span class=\"_ _5\"> </span>derivadas <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>compromiso <span class=\"_ _5\"> </span>firme <span class=\"_ _9\"> </span>e irrevocable de <span class=\"_ _1\"></span>convertir en acciones d<span class=\"_ _1\"></span>e la So<span class=\"_ _1\"></span>ciedad de determin<span class=\"_ _1\"></span>ados obligacionistas<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad procedi\u00f3 <span class=\"_ _1\"></span>a evaluar el nuevo instrumento <span class=\"_ _1\"></span>financiero, el cual tiene u<span class=\"_ _1\"></span>n componente de deuda y otro <span class=\"_ _1\"></span>de patrimonio propio de acuerdo con <span class=\"_ _1\"></span>el marco <span class=\"_ _8\"></span>normativo <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>infor<span class=\"_ _0\"></span>maci\u00f3n <span class=\"_ _4\"></span>financiera <span class=\"_ _1\"></span>aplicable <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad. <span class=\"_ _8\"></span>En<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>este <span class=\"_ _8\"></span>sentido, <span class=\"_ _8\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _8\"></span>el valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>nuevo <span class=\"_ _1\"></span>componente <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _8\"></span>fue <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>experto in<span class=\"_ _1\"></span>dependiente a <span class=\"_ _8\"></span>partir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo de caja <span class=\"_ _0\"></span>esperados descontados, <span class=\"_ _0\"></span>arrojando la total<span class=\"_ _0\"></span>idad del instrumento <span class=\"_ _0\"></span>un valor a <span class=\"_ _6\"></span>31<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>diciembre de 2024 d<span class=\"_ _6\"></span>e 2.019 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(3.017 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023) <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sido <span class=\"_ _4\"></span><span class=\"ff5\">refle<span class=\"_ _0\"></span>jado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>\u201cDeudas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>largo </span>plazo <span class=\"_ _6\"></span><span class=\"ff5\">\u2013<span class=\"ff1\"> </span>Obligaciones <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>otros <span class=\"_ _0\"></span>valores <span class=\"_ _6\"></span>neg<span class=\"_ _1\"></span>ociables\u201d <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>\u201cDeu<span class=\"_ _1\"></span>das <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>corto <span class=\"_ _6\"></span>plazo \u2013<span class=\"ff1\"> <span class=\"_ _6\"></span><span class=\"ff5\">Obligaciones <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>otros <span class=\"_ _0\"></span>valores <span class=\"_ _6\"></span>negociables\u201d. </span></span></span>El <span class=\"_ _9\"> </span>nue<span class=\"_ _1\"></span>vo <span class=\"_ _9\"> </span>componente <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _5\"> </span>fue <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span>terminado <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>diciembre <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>2024 <span class=\"_ _5\"> </span>utilizado <span class=\"_ _5\"> </span>una <span class=\"_ _9\"> </span>metodolog\u00eda <span class=\"_ _5\"> </span>de valoraci\u00f3n <span class=\"_ _6\"></span>de o<span class=\"_ _0\"></span>pciones <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onocido <span class=\"_ _6\"></span>como <span class=\"_ _0\"></span>Black <span class=\"_ _6\"></span>Scholes <span class=\"_ _6\"></span>en 3.6<span class=\"_ _0\"></span>09 <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _6\"></span>(2.323 <span class=\"_ _0\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _6\"></span>a 31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de 2023).  En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>evalu\u00f3 e<span class=\"_ _0\"></span>l nue<span class=\"_ _0\"></span>vo <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _0\"></span>amortizado <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>componente <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>nuevo instrumento tomando en consideraci\u00f3n las diferencias entre ambos importes con los valore<span class=\"_ _0\"></span>s en libros del instrumento antiguo en la <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha de la <span class=\"_ _6\"></span>mo<span class=\"_ _1\"></span>dificaci\u00f3n sustancial, <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> cuales fueron registradas, <span class=\"_ _0\"></span>como ingreso finan<span class=\"_ _0\"></span>ciero en el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>aso de<span class=\"_ _0\"></span> la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Como <span class=\"_ _8\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>terior se reconoci\u00f3 un resultado positivo en la cuenta de p\u00e9rdidas y ganancias por importe 1.656 miles de euros. Programa de Obligaciones \u201c<span class=\"ffa\">Diciembre </span>2023\u201d:<span class=\"ffa\"> </span>Con <span class=\"_ _4\"> </span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _4\"></span>29 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>noviembre <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>2023, <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>Consejo <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>Administraci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>Nextil, <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>cord\u00f3 <span class=\"_ _4\"></span>establecer <span class=\"_ _3\"> </span>un <span class=\"_ _4\"></span>programa <span class=\"_ _4\"></span>de obligaciones <span class=\"_ _1\"></span>convertibles <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>acciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Nextil <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>3.010.000 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>amparo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cual <span class=\"_ _1\"></span>pueda <span class=\"_ _1\"></span>ir realizando emisiones <span class=\"_ _0\"></span>en funci<span class=\"_ _0\"></span>\u00f3n de las ne<span class=\"_ _0\"></span>cesidades de l<span class=\"_ _0\"></span>iquidez de <span class=\"_ _0\"></span>la Sociedad. <span class=\"_ _6\"></span>L<span class=\"_ _1\"></span>as obliga<span class=\"_ _0\"></span>ciones convertibles a<span class=\"_ _0\"></span> emitir bajo  el<span class=\"_ _0\"></span>  Programa <span class=\"_ _5\"> </span>tendr\u00e1n  lo<span class=\"_ _0\"></span>s  mismos <span class=\"_ _5\"> </span>t\u00e9rminos  y<span class=\"_ _0\"></span>  condiciones <span class=\"_ _5\"> </span>que  la <span class=\"_ _5\"> </span>novaci\u00f3n  de <span class=\"_ _5\"> </span>la  Emisi\u00f3n <span class=\"_ _5\"> </span>de  Obligacione<span class=\"_ _6\"></span>s Convertibles de Nueva Expresi\u00f3n textil, S.A. 2019, citadas anteriormente. En <span class=\"_ _1\"></span>dicha <span class=\"_ _1\"></span>fecha, el <span class=\"_ _1\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Nextil ap<span class=\"_ _1\"></span>rob\u00f3 llevar <span class=\"_ _1\"></span>a ca<span class=\"_ _1\"></span>bo, en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>marco d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>referido <span class=\"_ _1\"></span>programa, una primera <span class=\"_ _9\"> </span>emisi\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>2.857.143 <span class=\"_ _3\"> </span>obligaciones <span class=\"_ _9\"> </span>convertibles <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>acciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Nextil <span class=\"_ _9\"> </span>por <span class=\"_ _3\"> </span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _3\"> </span>nominal <span class=\"_ _9\"> </span>agregado <span class=\"_ _9\"> </span>de 1.000.000 <span class=\"_ _b\"> </span>euros, <span class=\"_ _5\"> </span>con <span class=\"_ _b\"> </span>exclusi\u00f3n  del <span class=\"_ _5\"> </span>derecho <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>suscripci\u00f3n  pr<span class=\"_ _0\"></span>eferente. <span class=\"_ _b\"> </span>Los <span class=\"_ _5\"> </span>obligacionistas <span class=\"_ _b\"> </span>podr\u00e1n <span class=\"_ _5\"> </span>co<span class=\"_ _1\"></span>nvertir <span class=\"_ _5\"> </span>las obligaciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cualquier <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>hasta <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>final <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>proporci\u00f3n <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>obligacionista <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>time oportuno. Variaciones ejercicio 2025 Durante <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>ejercicio 2<span class=\"_ _6\"></span>0<span class=\"_ _1\"></span>25 <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>realizado <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>iguiente <span class=\"_ _0\"></span>conversi<span class=\"ls5\">\u00f3n</span> <span class=\"_ _6\"></span>de obli<span class=\"_ _0\"></span>gaciones <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>acciones (Ver<span class=\"_ _6\"></span> Nota <span class=\"_ _6\"></span>11), <span class=\"_ _0\"></span>tal <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>como de describe a continuaci\u00f3n: - <span class=\"_ _23\"> </span>Con fecha <span class=\"_ _6\"></span>17<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>e junio <span class=\"_ _6\"></span>de 2025, <span class=\"_ _6\"></span>la entidad Renta <span class=\"_ _6\"></span>4 Banco, <span class=\"_ _6\"></span>S.A. como ent<span class=\"_ _0\"></span>idad agente <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>emisi\u00f3n, comunic\u00f3 a <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conversi\u00f3n por <span class=\"_ _1\"></span>parte de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>tenedores de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Obligaciones <span class=\"_ _1\"></span>Convertibles Diciembre <span class=\"_ _1\"></span>2023 de <span class=\"_ _1\"></span>857.142 Obligaciones <span class=\"_ _3\"> </span>Conve<span class=\"_ _1\"></span>rtibles <span class=\"_ _3\"> </span>Diciembre <span class=\"_ _9\"> </span>2023, <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>re<span class=\"_ _1\"></span>presenta <span class=\"_ _3\"> </span>857.142 <span class=\"_ _9\"> </span>nuevas <span class=\"_ _3\"> </span>acciones <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>0,016 <span class=\"_ _3\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>valor nominal cada<span class=\"_ _1\"></span> una d<span class=\"_ _1\"></span>e ellas. En <span class=\"_ _1\"></span>consecuencia, <span class=\"_ _1\"></span>se ha <span class=\"_ _1\"></span>procedido a la<span class=\"_ _1\"></span> ejecuci\u00f3n <span class=\"_ _1\"></span>del co<span class=\"_ _1\"></span>rrespondiente aumento de <span class=\"_ _1\"></span>capital social <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>atender a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conversi\u00f3n<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cita<span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>Obligacion<span class=\"_ _1\"></span>es <span class=\"_ _8\"></span>Convertibles <span class=\"_ _1\"></span>Diciembre <span class=\"_ _1\"></span>2023 <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>importe nominal de<span class=\"_ _0\"></span> 14 <span class=\"_ _6\"></span>miles de <span class=\"_ _6\"></span>euros, <span class=\"_ _0\"></span>mediante la <span class=\"_ _6\"></span>emisi\u00f3n de <span class=\"_ _6\"></span>857.142 nuevas <span class=\"_ _6\"></span>acciones de <span class=\"_ _6\"></span>0,016 euros <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor n<span class=\"_ _0\"></span>ominal c<span class=\"_ _0\"></span>ada una <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>llas <span class=\"_ _6\"></span>y con <span class=\"_ _6\"></span>una <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>misi\u00f3n <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>0,3340 e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>ac<span class=\"_ _1\"></span>ci\u00f3n, <span class=\"_ _6\"></span>si<span class=\"_ _1\"></span>endo <span class=\"_ _6\"></span>el tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>misi\u00f3n <span class=\"_ _6\"></span>de<span class=\"_ _8\"></span> l<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>Nuevas <span class=\"_ _6\"></span>Acciones de 0,35 euros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a 286 miles de euros.  Durante el ejercicio 2025 y consecuencia de las solicitudes de conversi\u00f3n realizadas (Ver Nota 10) se ha procedido <span class=\"ls6\">a </span>dar <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>baja, <span class=\"_ _8\"></span>tanto <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>instrumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>registrado <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>reconocer <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>aumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>por importe de 257 miles de euros y 70 miles de euros, respectivamente. Asimismo, a lo largo del ejercicio 2025 se han recibido compromiso f<span class=\"_ _1\"></span>irme e irrevocable de convertir en acciones de la Sociedad <span class=\"_ _17\"> </span>de <span class=\"_ _24\"> </span>determinados <span class=\"_ _17\"> </span>obligacionistas <span class=\"_ _17\"> </span>la <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _17\"> </span>asociadas <span class=\"_ _17\"> </span>a <span class=\"_ _24\"> </span>este <span class=\"_ _17\"> </span>Programa <span class=\"_ _24\"> </span>de <span class=\"_ _17\"> </span>Conversiones. <span class=\"_ _17\"> </span>En consecuencia, a <span class=\"_ _6\"></span>31 de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _0\"></span> 2025<span class=\"ls9\">, <span class=\"_ _6\"></span><span class=\"ls0\">a<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>el camb<span class=\"_ _0\"></span>io sustancial <span class=\"_ _6\"></span>en las <span class=\"_ _6\"></span>condiciones de <span class=\"_ _6\"></span>este instrumento <span class=\"_ _6\"></span>financiero </span></span>derivadas <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>compromiso <span class=\"_ _17\"> </span>firme <span class=\"_ _f\"> </span>e <span class=\"_ _17\"> </span>irrevo<span class=\"_ _0\"></span>cable <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>convertir <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>acciones <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _f\"> </span>Sociedad <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>determinados<span class=\"_ _6\"></span> obligacionistas, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Sociedad procedi\u00f3 <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>evaluar <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nuevo instr<span class=\"_ _0\"></span>umento fi<span class=\"_ _0\"></span>nancie<span class=\"_ _8\"></span>ro, <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>cual <span class=\"_ _0\"></span>ten\u00eda <span class=\"_ _6\"></span>un componente <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>deuda y otro<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>patrimonio propio <span class=\"_ _1\"></span>de acuerdo <span class=\"_ _1\"></span>con el <span class=\"_ _1\"></span>marco normativo <span class=\"_ _1\"></span>de informaci\u00f3n <span class=\"_ _1\"></span>financiera aplicable a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad. En este <span class=\"_ _1\"></span>sentido, <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>nuevo <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mponente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un experto <span class=\"_ _4\"> </span>independiente <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>partir <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>caja <span class=\"_ _4\"></span>esperados <span class=\"_ _3\"> </span>descontados, <span class=\"_ _4\"></span>arrojando <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>totalidad <span class=\"_ _3\"> </span>del instrumento <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de diciembre <span class=\"_ _6\"></span>de 2025 <span class=\"_ _6\"></span><span class=\"ls5\">de <span class=\"ls0\">143 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de euros <span class=\"_ _6\"></span>(857 miles <span class=\"_ _6\"></span>de eur<span class=\"_ _0\"></span>os a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>202<span class=\"_ _1\"></span>4<span class=\"ls11\">) </span></span></span>que <span class=\"_ _1\"></span><span class=\"ls0\">se <span class=\"_ _8\"></span>ha <span class=\"_ _1\"></span><span class=\"lsa\">re</span><span class=\"ff5\">flejado <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _8\"></span>\u201cDe<span class=\"_ _0\"></span>udas <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span><span class=\"ff1\">c<span class=\"_ _1\"></span>orto <span class=\"_ _1\"></span>plazo <span class=\"_ _8\"></span></span>\u2013<span class=\"ff1\"> <span class=\"_ _8\"></span></span>Obligaciones <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros <span class=\"_ _8\"></span>valores <span class=\"_ _1\"></span>negociables\u201d. <span class=\"_ _8\"></span>El <span class=\"_ _1\"></span>nuevo <span class=\"_ _8\"></span>componente </span></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>determinado <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>utilizando <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>metodolog\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>opciones conocido como Black Scholes en 1.286 miles de euros (233 miles de euros a 31 de diciembre de 2024). En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>eva<span class=\"_ _1\"></span>lu\u00f3 <span class=\"_ _6\"></span>el nuevo <span class=\"_ _6\"></span>coste <span class=\"_ _0\"></span>amortizado <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>componente <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>uevo instrumento tomando en consideraci\u00f3n las diferencias entre ambos importes con los valore<span class=\"_ _0\"></span>s en libros del instrumento antiguo en la <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha de la <span class=\"_ _0\"></span>modificaci\u00f3n sustancial, <span class=\"_ _0\"></span>las cuales f<span class=\"_ _0\"></span>ueron registradas, como i<span class=\"_ _0\"></span>ngreso financiero en <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> caso <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio. <span class=\"_ _1\"></span>Como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>lo <span class=\"_ _1\"></span>anterior se reconoci\u00f3 un ingreso financiero positivo en la cuenta de p\u00e9rdidas y ganancias por importe <span class=\"_ _1\"></span><span class=\"ls5\">714</span> miles de euros. Durante <span class=\"_ _1\"></span>el ejercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>el componente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda de l<span class=\"_ _1\"></span>as obligaciones <span class=\"_ _1\"></span>ha d<span class=\"_ _1\"></span>evengado unos <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>upones de <span class=\"_ _1\"></span>217 miles <span class=\"_ _1\"></span>de euros y ha generado unos gastos financieros por actualizaci\u00f3n del coste amortizado de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>53 mi<span class=\"_ _1\"></span>les de euros. Variaciones ejercicio 2024 Durante el ejercicio 2024 no se realizaron conversiones en el Programa. Valoraci\u00f3n  Ante <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>cambio <span class=\"_ _5\"> </span>sustancial <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>las <span class=\"_ _5\"> </span>c<span class=\"_ _1\"></span>ondiciones <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>este <span class=\"_ _5\"> </span>instrumento <span class=\"_ _5\"> </span>financiero <span class=\"_ _5\"> </span>derivadas <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>compromiso <span class=\"_ _5\"> </span>firme <span class=\"_ _9\"> </span>e irrevocable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>convertir <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>determin<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>obligacionistas la <span class=\"_ _8\"></span>Sociedad proced<span class=\"_ _8\"></span><span class=\"ls7\">i\u00f3</span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>evaluar el nuevo instrumento <span class=\"_ _1\"></span>financiero, el cual tiene u<span class=\"_ _1\"></span>n componente de deuda y otro <span class=\"_ _1\"></span>de patrimonio propio de acuerdo con <span class=\"_ _1\"></span>el marco <span class=\"_ _8\"></span>normativo <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>infor<span class=\"_ _0\"></span>maci\u00f3n <span class=\"_ _4\"></span>financiera <span class=\"_ _1\"></span>aplicable <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad. <span class=\"_ _8\"></span>En<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>este <span class=\"_ _8\"></span>sentido, <span class=\"_ _8\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _8\"></span>el valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>nuevo <span class=\"_ _1\"></span>componente <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _8\"></span>fue <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>experto in<span class=\"_ _1\"></span>dependiente a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>partir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo de caja <span class=\"_ _0\"></span>esperados descontados, <span class=\"_ _0\"></span>arrojando la total<span class=\"_ _0\"></span>idad del instrumento <span class=\"_ _0\"></span>un valor a <span class=\"_ _6\"></span>31<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>diciembre de 2024 d<span class=\"_ _6\"></span>e 1.594 miles de euros (5<span class=\"_ _0\"></span>65 miles de euros <span class=\"_ _0\"></span>a 31 de diciembre <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> 2023) que fue <span class=\"ff5\">reflejado como \u201cDeudas a <span class=\"_ _0\"></span>largo plazo \u2013<span class=\"ff1\"> </span></span>Obligaciones <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>otros <span class=\"_ _4\"></span>valores <span class=\"_ _8\"></span>negociables\u201d <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>\u201cDeu<span class=\"_ _0\"></span>das <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _4\"></span>plazo <span class=\"_ _4\"> </span>\u2013<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span></span>Obl<span class=\"_ _0\"></span>igaciones <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>otros <span class=\"_ _4\"></span>valores <span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>egociables\u201d. <span class=\"_ _8\"></span>El nuevo componente <span class=\"_ _6\"></span>de patrimonio fue <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>terminado <span class=\"_ _0\"></span>a 3<span class=\"_ _0\"></span>1 de <span class=\"_ _6\"></span>diciembre de <span class=\"_ _0\"></span>2024 ut<span class=\"_ _0\"></span>ilizado una <span class=\"_ _6\"></span>metodolog\u00eda de <span class=\"_ _6\"></span>valoraci<span class=\"_ _8\"></span>\u00f3n de opciones conocido como Black Scholes en 1.766 miles de euro<span class=\"_ _0\"></span>s (260 miles de euros a 31 de diciembre de 2023). <span class=\"_ _1\"></span> En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>evalu\u00f3 e<span class=\"_ _0\"></span>l nue<span class=\"_ _0\"></span>vo <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _0\"></span>amortizado <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>componente <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>nuevo instrumento tomando en consideraci\u00f3n las diferencias entre ambos importes con los valore<span class=\"_ _0\"></span>s en libros del instrumento antiguo en la <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha de la <span class=\"_ _6\"></span>mo<span class=\"_ _1\"></span>dificaci\u00f3n sustancial, <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> cuales fueron registradas, <span class=\"_ _0\"></span>como ingreso finan<span class=\"_ _0\"></span>ciero en el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>aso de<span class=\"_ _0\"></span> la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio. <span class=\"_ _1\"></span>Como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>lo <span class=\"_ _1\"></span>anterior se reconoci\u00f3 un resultado positivo en la cuenta de p\u00e9rdidas y ganancias por importe 960 miles de euros. Programa de Obligaciones \u201cJunio 2025\u201d:<span class=\"ffa\"> </span>Durante <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _1\"></span>procedido <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>apertura <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>nuevo <span class=\"_ _8\"></span>programa <span class=\"_ _1\"></span>emitiendo <span class=\"_ _8\"></span>obligaciones <span class=\"_ _8\"></span>convertibles. Dicho <span class=\"_ _4\"></span>programa <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>sido <span class=\"_ _4\"></span>\u00edntegramente <span class=\"_ _4\"></span>convertido <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>acciones <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"> </span>Dominante <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>nforme <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>t\u00e9rminos <span class=\"_ _8\"></span>y condiciones establecidos en el mismo en el propio ejercicio 2025 (Ver Nota 11).  Obligaciones de deuda de Playvest marzo 2023 Con <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>15 d<span class=\"_ _1\"></span>e marzo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Junta <span class=\"_ _1\"></span>General <span class=\"_ _1\"></span>Extraordinaria de <span class=\"_ _1\"></span>Accionistas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Playvest, <span class=\"_ _1\"></span>S.A. aprob\u00f3 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>emisi\u00f3n de <span class=\"_ _1\"></span>bonos <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nvertibles <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>acciones <span class=\"_ _1\"></span>representativas de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>49% <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>su <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social, <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>importe <span class=\"_ _8\"></span>global <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>millones de <span class=\"_ _5\"> </span>euros, <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>fueron <span class=\"_ _5\"> </span>suscr<span class=\"_ _1\"></span>itos <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>totalidad <span class=\"_ _5\"> </span>por <span class=\"_ _5\"> </span>Growth <span class=\"_ _5\"> </span>Inov<span class=\"_ _1\"></span>-FCR. <span class=\"_ _5\"> </span>Los<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>t\u00e9rminos <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>emisi\u00f3n <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>indican <span class=\"_ _5\"> </span>a continuaci\u00f3n:  \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Objeto de la inversi\u00f3n: Playvest tiene previsto desarrollar un proyecto de I+D durante lo<span class=\"_ _0\"></span>s pr\u00f3ximos cinco </span>a\u00f1os que incluye costes que pueden ser reconocidos por la Ag\u00eancia Nacional de Inov<span class=\"_ _0\"></span>a\u00e7\u00e3o portuguesa en un importe igual o superior a 4.000 miles de euros.   \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Vencimiento: cinco a\u00f1os.  </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Tipo de inter\u00e9s: 7,5% anual.   </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Tipo de canje: las 40 obligaciones convertibles ser\u00e1n convert<span class=\"_ _0\"></span>ibles desde la expiraci\u00f3n de los cinco a\u00f1os </span>por acciones equivalentes al 49% del capital social de Playvest.  \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Opci\u00f3n <span class=\"_ _1\"></span>de compra: <span class=\"_ _1\"></span>Nextil dispondr\u00eda de <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>opci\u00f3n de compra <span class=\"_ _1\"></span>para adquirir <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Obligaciones emitidas por </span>Playvest <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>plazo <span class=\"_ _8\"></span>3 <span class=\"_ _8\"></span>m<span class=\"_ _1\"></span>eses <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>vencimiento <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>m<span class=\"_ _1\"></span>\u00ednimo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>10.666.667 <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>de Nextil <span class=\"_ _1\"></span>m\u00e1s, en <span class=\"_ _1\"></span>su c<span class=\"_ _1\"></span>aso, <span class=\"_ _1\"></span>un componente <span class=\"_ _1\"></span>variable. El<span class=\"_ _1\"></span> va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>as acciones <span class=\"_ _1\"></span>entregadas n<span class=\"_ _1\"></span>o podr\u00e1 <span class=\"_ _1\"></span>ser <span class=\"_ _1\"></span>inferior a 8 millones de euros.  \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Opci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>venta: <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Fondo <span class=\"_ _4\"></span>dispondr\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>op<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>ve<span class=\"_ _1\"></span>nder <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>Nextil <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _8\"></span>emitidas <span class=\"_ _4\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _27\"> </span></span>Playvest <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>plazo <span class=\"_ _3\"> </span>3 <span class=\"_ _4\"></span>meses <span class=\"_ _4\"></span>desde <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>expiraci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>plazo <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>opci\u00f3n <span class=\"_ _4\"></span>de compra  por  parte <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e  Nextil <span class=\"_ _5\"> </span>p<span class=\"_ _1\"></span>or  un  m\u00ed<span class=\"_ _0\"></span>nimo  de  10.666.667 <span class=\"_ _b\"> </span>acciones  de  Next<span class=\"_ _0\"></span>il  m\u00e1s,  en <span class=\"_ _b\"> </span>su  caso, <span class=\"_ _b\"> </span>un componente variable. El valor de las acciones entregadas no podr\u00e1 ser inferior a 8 millones de euros.  Durante e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ejercicio 2025 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>instrumento h<span class=\"_ _1\"></span>a sido <span class=\"_ _1\"></span>considerado <span class=\"_ _1\"></span>como un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>instrumento de <span class=\"_ _1\"></span>patrimonio da<span class=\"_ _1\"></span>do que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>opci\u00f3n de  conversi\u00f3n  cumple  los  criterios  para<span class=\"_ _0\"></span>  ser  clasificada  como  instrumento  de  patr<span class=\"_ _0\"></span>imonio  (las  obligaciones  son<span class=\"_ _0\"></span> convertibles <span class=\"_ _1\"></span>en un <span class=\"_ _1\"></span>n\u00famero <span class=\"_ _1\"></span>fijo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>de Nex<span class=\"_ _1\"></span>til, conocido <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>a potestad <span class=\"_ _1\"></span>\u00fanicamente <span class=\"_ _1\"></span>de Nex<span class=\"_ _1\"></span>til. En <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>sentido la sociedad filial Playvest ha <span class=\"_ _1\"></span>traspasado a Nextil su posici\u00f3n frente a <span class=\"_ _1\"></span>Growth Inov<span class=\"_ _1\"></span>-FCR, p<span class=\"_ _1\"></span>ara proceder en consecuencia con la <span class=\"_ _6\"></span>futu<span class=\"_ _1\"></span>ra <span class=\"_ _0\"></span>capitalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo a <span class=\"_ _0\"></span>los t<span class=\"_ _0\"></span>\u00e9rminos acordados entre <span class=\"_ _0\"></span>las p<span class=\"_ _0\"></span>artes. El <span class=\"_ _6\"></span>Grupo ha <span class=\"_ _0\"></span>contratado a <span class=\"_ _6\"></span>un experto independiente <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>realizar <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>in<span class=\"_ _1\"></span>icial <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>posteri<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>dichos <span class=\"_ _4\"></span>instrumentos. <span class=\"_ _4\"></span>Para <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>contrato principal <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>utilizado <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>metodolog\u00eda <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>valoraci\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>Desc<span class=\"_ _1\"></span>uento <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>Flu<span class=\"_ _8\"></span>jos <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>Caja <span class=\"_ _3\"> </span>descontados <span class=\"_ _3\"> </span>a <span class=\"_ _9\"> </span>una <span class=\"_ _3\"> </span>tasa espec\u00edfica. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>determinaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>brido <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>tilizado <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>metodolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nsistente<span class=\"_ _0\"></span> en el <span class=\"_ _0\"></span>valor razonable <span class=\"_ _6\"></span>de las acciones <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>momento del <span class=\"_ _6\"></span>compromiso. El valor<span class=\"_ _0\"></span> del i<span class=\"_ _0\"></span>nstrumento de <span class=\"_ _6\"></span>patrimonio<span class=\"_ _8\"></span> asciende a <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2025 <span class=\"_ _4\"> </span>a <span class=\"_ _4\"></span>5.0<span class=\"_ _1\"></span>14 <span class=\"_ _4\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>euros. <span class=\"_ _4\"></span>Como <span class=\"_ _4\"></span>consecuencia <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lo <span class=\"_ _4\"> </span>anterior <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>reconoci\u00f3 <span class=\"_ _4\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>resultado negativo en la cuenta de p\u00e9rdidas y ganancias por importe de 381 miles de euros. Obligaciones de deuda de ACSecurities Con <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>Sociedad y <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>mercantil <span class=\"_ _1\"></span>AC <span class=\"_ _1\"></span>Securities <span class=\"_ _8\"></span>ac<span class=\"_ _1\"></span>uerda <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conversi\u00f3n <span class=\"_ _1\"></span>totalmente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cr\u00e9dito que <span class=\"_ _9\"> </span>o<span class=\"_ _1\"></span>stenta <span class=\"_ _9\"> </span>fre<span class=\"_ _1\"></span>nte <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>Sociedad, <span class=\"_ _5\"> </span>mediante <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>acciones <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>mism<span class=\"_ _1\"></span>a. <span class=\"_ _5\"> </span>Las <span class=\"_ _5\"> </span>partes <span class=\"_ _5\"> </span>acuerdan <span class=\"_ _5\"> </span>que expresamente <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Acreedor <span class=\"_ _1\"></span>renuncia d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>firme <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>irrevocable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>requerir <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>rembolso <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>efectivo de la <span class=\"_ _6\"></span>cantidad adeuda, <span class=\"_ _6\"></span>y solicitar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>conversi\u00f3n en <span class=\"_ _6\"></span>nuevas acciones <span class=\"_ _6\"></span>de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Te<span class=\"_ _0\"></span>xtil, <span class=\"_ _1\"></span>S.<span class=\"ls8\">A.</span> En <span class=\"_ _6\"></span>consecuencia, la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rocedido <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>dar <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>baja <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>pasivo <span class=\"_ _1\"></span>consolidado <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ciado <span class=\"_ _1\"></span>importe <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>recon<span class=\"_ _1\"></span>ocerlo <span class=\"_ _1\"></span>como <span class=\"_ _8\"></span>Instrumento <span class=\"_ _1\"></span>de Patrimonio por importe <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> 1.923 miles <span class=\"_ _0\"></span>de euros<span class=\"ls9\">. </span>Co<span class=\"_ _0\"></span>mo consecuencia de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>o anterior <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e reconoci\u00f3 un<span class=\"_ _0\"></span> resultado positivo en la cuenta de p\u00e9rdidas y ganancias por importe de 218 miles de euros. 13.<span class=\"ls0\">3 Obligaciones y Pagar\u00e9s de Renta Fija </span>El detalle del ep\u00edgrafe de Obligaciones y Pagar\u00e9s de Renta Fija al 31 de diciembre del 2025 y de 2024 es el siguiente<span class=\"_ _1\"></span> (en miles de euros): 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Coste Amortizado Valor Nominal Obligaciones <span class=\"_ _0\"></span>y Pagar\u00e9s de Ren<span class=\"_ _0\"></span>ta Fija  8.743  9.200 -  Obligaciones y<span class=\"_ _0\"></span> Pagar\u00e9s de Ren<span class=\"_ _0\"></span>ta Fija 8.743 9.200 - Con <span class=\"_ _9\"> </span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>octubre <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>202<span class=\"_ _1\"></span>5, <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>Sociedad <span class=\"_ _9\"> </span>ha <span class=\"_ _5\"> </span>incorporado <span class=\"_ _9\"> </span>un <span class=\"_ _5\"> </span>programa <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>pagar\u00e9s <span class=\"_ _5\"> </span>bajo <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>denominaci\u00f3n \u201cPrograma <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>Pagar\u00e9s <span class=\"_ _8\"></span>NEXTIL <span class=\"_ _1\"></span>2025\u201d <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Mercado <span class=\"_ _1\"></span>Alternativo <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>Renta <span class=\"_ _8\"></span>Fija <span class=\"_ _8\"></span>(\u201cMARF\u201d), <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>saldo <span class=\"_ _8\"></span>vivo <span class=\"_ _1\"></span>nominal m\u00e1ximo <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>50.000.000 <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>plazos<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>m\u00ednimo <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>3 <span class=\"_ _8\"></span>d\u00edas <span class=\"_ _1\"></span>h\u00e1biles <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>m\u00e1ximo <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>730 d\u00edas <span class=\"_ _1\"></span>naturales (es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>24 meses). L<span class=\"_ _1\"></span>os pagar\u00e9s <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se emitan <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>amparo del <span class=\"_ _1\"></span>programa <span class=\"_ _1\"></span>tendr\u00e1n un <span class=\"_ _1\"></span>importe nomin<span class=\"_ _1\"></span>al unitario de 100.000 euros <span class=\"_ _0\"></span>y se dirigir\u00e1n exclusivamente a i<span class=\"_ _0\"></span>nversores cualifi<span class=\"_ _1\"></span>cados. GVC Gaesco Valores, S.V.,<span class=\"_ _0\"></span> S.A. ha<span class=\"_ _0\"></span> sido designado como <span class=\"_ _1\"></span>asesor registrado, agente de <span class=\"_ _1\"></span>pagos y entidad colaboradora. <span class=\"_ _1\"></span>Asimismo, Renta 4 <span class=\"_ _1\"></span>Banco, S.A. ha sido <span class=\"_ _6\"></span>designado <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>colaboradora. <span class=\"_ _7\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>asesor <span class=\"_ _6\"></span>legal <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>peraci\u00f3n <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>G\u00f3mez<span class=\"_ _1\"></span>-Acebo <span class=\"_ _6\"></span>&amp; <span class=\"_ _6\"></span>Pombo <span class=\"_ _6\"></span>A<span class=\"_ _1\"></span>bogados, S.L.P. El pasado <span class=\"_ _1\"></span>24 de <span class=\"_ _1\"></span>noviembre de 2025 y<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span><span class=\"ff5\">n <span class=\"_ _1\"></span>el marco <span class=\"_ _1\"></span>del \u201cPrograma de <span class=\"_ _1\"></span>Pagar\u00e9s NEXTIL 2<span class=\"_ _1\"></span>025\u201d <span class=\"_ _1\"></span></span><span class=\"lsc\">se</span> <span class=\"_ _1\"></span>ha cerrado con<span class=\"_ _1\"></span> \u00e9xito la primera emisi\u00f3n inaugural por un importe total de 9,2 M\u20ac distribuidos en plazos que comprenden los 6 a 12 meses<span class=\"_ _0\"></span>. Esta <span class=\"_ _8\"></span>primera <span class=\"_ _8\"></span>op<span class=\"_ _1\"></span>eraci\u00f3n, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>previsiblemente <span class=\"_ _4\"></span>se <span class=\"_ _1\"></span>ampliar\u00e1 <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>futuras <span class=\"_ _8\"></span>emisiones, <span class=\"_ _8\"></span>permite <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>Socie<span class=\"_ _1\"></span>dad <span class=\"_ _8\"></span>afrontar <span class=\"_ _8\"></span>los retos de su desarrollo<span class=\"_ _1\"></span> operativo asociados a los nuevos pedidos de cli<span class=\"_ _1\"></span>entes en sus unidades productivas de Portugal y <span class=\"_ _3\"> </span>Guatemala. <span class=\"_ _9\"> </span>Con <span class=\"_ _3\"> </span>ocasi\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>referida <span class=\"_ _3\"> </span>emisi\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>pagar<span class=\"_ _1\"></span>\u00e9s, <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _3\"> </span>requiri\u00f3 <span class=\"_ _3\"> </span>a <span class=\"_ _9\"> </span>todos <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>tenedores <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>las obligaciones convertibles emitidas el<span class=\"_ _1\"></span> 1 de j<span class=\"_ _1\"></span>ulio de 2025 q<span class=\"_ _1\"></span>ue procedieran a su <span class=\"_ _1\"></span>conversi\u00f3n \u00edntegra, po<span class=\"_ _1\"></span>r un importe total de 8M<span class=\"_ _1\"></span>\u202f\u20ac, conforme a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>t\u00e9rminos y <span class=\"_ _1\"></span>condiciones previstos <span class=\"_ _1\"></span>en dic<span class=\"_ _1\"></span>ha emisi\u00f3n. <span class=\"_ _1\"></span>Este req<span class=\"_ _8\"></span><span class=\"ff1\">uerimiento, re<span class=\"_ _1\"></span>alizado a <span class=\"_ _1\"></span>iniciativa<span class=\"_ _6\"></span> </span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>propia <span class=\"_ _8\"></span>Sociedad, <span class=\"_ _1\"></span>ha <span class=\"_ _8\"></span>tenido <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>objeto <span class=\"_ _8\"></span>diversificar <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"></span>fuentes <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>financiaci\u00f3n <span class=\"_ _8\"></span>hacia <span class=\"_ _8\"></span>aquellas <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>presen<span class=\"_ _1\"></span>tan <span class=\"_ _1\"></span>un menor coste financiero y, al mismo tiempo, reforzar su estructura patrimonial (Ver Nota 11). 14<span class=\"ls9\">. </span>Otros pasivos No corrientes y corrientes El desglose de los pasivos contenidos en este ep\u00edgrafe, correspondientes fundamentalmente a la categor\u00eda de pasivos financieros a coste amortizado es como sigue:  31.12.2025 31.12.2024 Acreedores por<span class=\"_ _0\"></span> arrendamiento f<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nanciero a largo<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>plazo 9.421 8.824 Derivado impl\u00ed<span class=\"_ _0\"></span>cito - 204<span class=\"ls0\"> </span>Proveedores de<span class=\"_ _0\"></span> deuda Alternati<span class=\"_ _0\"></span>va y Organismos<span class=\"_ _0\"></span> P\u00fablicos 2.701 4.490 Proveedores de In<span class=\"_ _0\"></span>movilizado 224<span class=\"ls0\"> </span>872<span class=\"ls0\"> </span>Otras deudas a<span class=\"_ _0\"></span> largo plazo 2.925 5.566 Acreedores por<span class=\"_ _0\"></span> arrendamiento f<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nanciero a c<span class=\"_ _0\"></span>orto plazo 904<span class=\"ls0\"> </span>687<span class=\"ls0\"> </span>Deuda concur<span class=\"_ _0\"></span>sal  - 383<span class=\"ls0\"> </span>Proveedores de<span class=\"_ _0\"></span> deuda Alternati<span class=\"_ _0\"></span>va y Organismos<span class=\"_ _0\"></span> P\u00fablicos 6.011 5.552 Proveedores de In<span class=\"_ _0\"></span>movilizado - 466<span class=\"ls0\"> </span>Otras deudas a<span class=\"_ _0\"></span> corto plazo<span class=\"ff1\"> </span>6.011 6.401  Total otras de<span class=\"_ _0\"></span>udas corrientes y<span class=\"_ _0\"></span> no corrientes 19.261 21.478 Se registran bajo el ep\u00edgrafe \u201cProveedores de deuda Alternativa y organis<span class=\"_ _0\"></span>mos p\u00fablicos\u201d entre cuyas caracter\u00edsticas principales figura la de no estar amparadas en el r\u00e9gimen CIRBE, fundamentalmente los siguientes importes: (i) <span class=\"ls8\">En</span> <span class=\"_ _b\"> </span><span class=\"ls6\">el</span> <span class=\"_ _b\"> </span>ejercicio <span class=\"_ _b\"> </span>2014, <span class=\"_ _5\"> </span><span class=\"ls7\">la</span> <span class=\"_ _b\"> </span>Sociedad dominante <span class=\"_ _b\"> </span>formaliz\u00f3 <span class=\"_ _5\"> </span><span class=\"ls5\">un</span> <span class=\"_ _b\"> </span>pr\u00e9stamo <span class=\"_ _5\"> </span>pa<span class=\"_ _1\"></span>rticipativo <span class=\"_ _5\"> </span>con <span class=\"_ _b\"> </span>Avan\u00e7sa <span class=\"_ _b\"> </span><span class=\"ls5\">por</span> <span class=\"_ _5\"> </span>valor  de <span class=\"_ _0\"></span>1 mill\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>fu<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>ampliado <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>250 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _6\"></span>2015. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>caracter\u00edsticas del pr\u00e9stamos son : \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Como gar<span class=\"_ _0\"></span>ant\u00eda <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>dicho <span class=\"_ _1\"></span>pr\u00e9stamo, <span class=\"_ _1\"></span>responde <span class=\"_ _1\"></span>determinada maquinaria <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>propiedad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span> </span>Nextil Elastic Fabrics Europe, S.L.U. y que fueron transferidas a la planta de Guatemala en el ejercicio 2022. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El tipo <span class=\"_ _6\"></span>de inter\u00e9s <span class=\"_ _0\"></span>es un <span class=\"_ _6\"></span>10% anual <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>\u00e1s <span class=\"_ _0\"></span>un tipo <span class=\"_ _6\"></span>de inter\u00e9s <span class=\"_ _0\"></span>variable del <span class=\"_ _6\"></span>1% del <span class=\"_ _0\"></span>EBITDA a<span class=\"_ _0\"></span>nual <span class=\"_ _0\"></span>con limitaci\u00f3n <span class=\"_ _6\"></span>del </span>5% sobre el nominal del pr\u00e9stamo.  A <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>endiente <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pago <span class=\"_ _8\"></span>asciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>3<span class=\"ls5\">05</span> <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>(332 <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de diciembre de 2024)  (ii) <span class=\"_ _4\"></span>En <span class=\"_ _4\"></span>febrero <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2019 <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _4\"> </span>recibi\u00f3 <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>pr\u00e9stamo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>1.500 <span class=\"_ _4\"> </span>mil<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Institut <span class=\"_ _4\"></span>Catal\u00e0 <span class=\"_ _4\"></span>de Finances (ICF). Las caracter\u00edsticas de esta deuda son : \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Carencia de 2 a\u00f1os y un vencimiento contractual establecido en febrero de 2026. </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Tipo de inter\u00e9s de mercado, referenciado al Euribor m\u00e1s difer<span class=\"_ _0\"></span>encial de 2,8%. <span class=\"_ _1\"></span> </span>A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>2025 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincipal <span class=\"_ _1\"></span>junto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>intereses <span class=\"_ _1\"></span>devengados <span class=\"_ _8\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>,7 <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros (1,6 millones de euros a 31 de diciembre de 2024) (iii) En febrero de 2022,<span class=\"_ _0\"></span> la sociedad del Gru<span class=\"_ _0\"></span>po, S.I.C.I 93 firm\u00f3 con un fondo portugu\u00e9s un acuerdo <span class=\"_ _0\"></span>para la emisi\u00f3n de bonos <span class=\"_ _1\"></span>convertibles <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>6 <span class=\"_ _8\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>6 <span class=\"_ _1\"></span>millones <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>t\u00edtulos. <span class=\"_ _4\"></span>Este <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>ten\u00eda <span class=\"_ _8\"></span>las siguientes caracter\u00edsticas:  \u2022<span class=\"ff1\"> <span class=\"_ _d\"> </span>Bonos con o<span class=\"_ _1\"></span>pci\u00f3n de conversi\u00f3n para el emisor con un canje calculado en funci\u00f3n del EBITDA de S.I.C.I <span class=\"_ _1\"></span>93. </span>En <span class=\"_ _5\"> </span>ca<span class=\"_ _1\"></span>so <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>conversi\u00f3n, <span class=\"_ _5\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>retorno <span class=\"_ _5\"> </span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>la <span class=\"_ _5\"> </span>en<span class=\"_ _1\"></span>tidad <span class=\"_ _5\"> </span>financiadora <span class=\"_ _b\"> </span>por <span class=\"_ _5\"> </span>la  tit<span class=\"_ _0\"></span>ularidad <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>acciones convertidas seria de una TIR del 5% sobre el valor de la deuda convertida. \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>El <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>es <span class=\"_ _8\"></span>de 5 <span class=\"_ _8\"></span>a\u00f1os d<span class=\"_ _1\"></span>esde <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>desembolso <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>devoluci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cuatro <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nualidades de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1,5 <span class=\"_ _1\"></span>millones </span>de euros a partir del segundo aniversario, sin perjuicio de la posibilidad de amortizaci\u00f3n an<span class=\"_ _0\"></span>ticipada.<span class=\"_ _1\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>El tipo de inter\u00e9s es el Euribor a 6 meses m\u00e1s un 5%. </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>El precio de emisi\u00f3n es a la par. </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Existencia <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ciertas <span class=\"_ _9\"> </span>garant\u00edas <span class=\"_ _3\"> </span>otorgadas <span class=\"_ _3\"> </span>al <span class=\"_ _9\"> </span>emisor <span class=\"_ _3\"> </span>que, <span class=\"_ _9\"> </span>en <span class=\"_ _3\"> </span>caso <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>incumplimiento, <span class=\"_ _9\"> </span>podr\u00edan <span class=\"_ _3\"> </span>incluir <span class=\"_ _3\"> </span>una </span>eventual conversi\u00f3n de la deuda en participaciones sociales de SICI 93. En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>formaliz\u00f3 <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>nuevo <span class=\"_ _8\"></span>acuerdo <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>permiti\u00f3 <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>stablecer <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>nuevo <span class=\"_ _4\"></span>calendario <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>repago<span class=\"_ _1\"></span>. <span class=\"_ _4\"></span>Cabe destacar <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>este <span class=\"_ _9\"> </span>nuevo <span class=\"_ _3\"> </span>acuerdo <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>eliminado <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>opci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>deuda, <span class=\"_ _3\"> </span>quedando <span class=\"_ _3\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>tanto <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>deuda calendarizada mediante una amortizaci\u00f3n <span class=\"_ _1\"></span>del principal m\u00e1s <span class=\"_ _1\"></span>intereses. Dicho nuevo acuerdo <span class=\"_ _1\"></span>fue firmado con fecha <span class=\"_ _1\"></span>de 6 diciembre de 2024, realiz\u00e1ndose en ese momento un primer pago de 500 miles de euros A <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _1\"></span>25 <span class=\"_ _6\"></span>el p<span class=\"_ _0\"></span>asivo <span class=\"_ _0\"></span>asociado <span class=\"_ _6\"></span>por este <span class=\"_ _6\"></span>concepto <span class=\"_ _6\"></span>asciende <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> 4.<span class=\"ls5\">569<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _0\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>euros (54<span class=\"_ _0\"></span>90 <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de eur<span class=\"_ _0\"></span>os </span></span>a <span class=\"_ _3\"> </span>31 <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>diciembre <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>2024), <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _3\"> </span>cuales <span class=\"_ _3\"> </span><span class=\"ls5\">2.</span>161 <span class=\"_ _9\"> </span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>euros <span class=\"_ _9\"> </span>(4.490 <span class=\"_ _3\"> </span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>uros <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2024) <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>encuentran registrados el ep\u00edgrafe \u201cotras deudas no corrientes\u201d conforme<span class=\"_ _0\"></span> al nuevo calendario de amortizaci\u00f3n<span class=\"_ _8\"></span><span class=\"ff1\">. </span>(iv) <span class=\"_ _4\"></span>Durante <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>ejercicio <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>fi<span class=\"_ _1\"></span>rm\u00f3 <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>fondo <span class=\"_ _8\"></span>espa\u00f1ol <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>descuento <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>factu<span class=\"_ _1\"></span>ras <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _8\"></span>an<span class=\"_ _1\"></span>ticipar <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as mismas <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>filial <span class=\"_ _8\"></span>portuguesa <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>grup<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>realiza<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>sus <span class=\"_ _8\"></span>principales <span class=\"_ _4\"></span>clientes<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>2.300 <span class=\"_ _4\"></span>miles <span class=\"_ _8\"></span>de euros, <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>tasa <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>7%. <span class=\"_ _8\"></span>A <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>anticipado <span class=\"_ _8\"></span>asciende <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span><span class=\"ls5\">2.<span class=\"_ _6\"></span>025<span class=\"ls0\"> <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de </span></span>euros, que devengan un tipo de inter\u00e9s del 7% con un vencimiento en el ejercicio 2027. 15. Deudas con empresas asociadas Las <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rtes <span class=\"_ _1\"></span>relacionadas <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>transacciones <span class=\"_ _8\"></span>durante <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>ejercicios <span class=\"_ _1\"></span>202<span class=\"_ _8\"></span>5 <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>2024 <span class=\"_ _8\"></span>son <span class=\"_ _1\"></span>las siguientes: Naturaleza de la<span class=\"_ _0\"></span> vinculaci\u00f3n Businessgate,<span class=\"_ _0\"></span> S.L. Accionista signi<span class=\"_ _0\"></span>ficativo Businessgate Cap<span class=\"_ _0\"></span>ital, S.L. (an<span class=\"_ _0\"></span>teriormente Sherp<span class=\"_ _0\"></span>a Capital 2<span class=\"_ _0\"></span>, S.L.) Accionista de Bu<span class=\"_ _0\"></span>sinessgate,<span class=\"_ _0\"></span> S.L. Sherpa Desarro<span class=\"_ _0\"></span>llo, S.L. Empresa vinculada<span class=\"_ _0\"></span> Sherpa Capital Ent<span class=\"_ _0\"></span>idad Gestora,<span class=\"_ _0\"></span> S.L. Empresa vinculada<span class=\"_ _0\"></span> Lantanida Inves<span class=\"_ _0\"></span>tments, S.L.U. Empresa vinculada<span class=\"_ _0\"></span> Growth INOV FCR<span class=\"_ _0\"></span> Empresa vinculada en<span class=\"_ _0\"></span> 2024 Las entidades anteriores <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e consideran <span class=\"_ _0\"></span>partes vinculadas al <span class=\"_ _6\"></span>es<span class=\"_ _1\"></span>tar vinculadas a <span class=\"_ _6\"></span>directivos, accionistas o <span class=\"_ _0\"></span>consejeros de la Sociedad dominante o personas vinculadas a \u00e9stas. Los saldos mantenidos con entidades vinculadas a 31 de diciembre de 202<span class=\"_ _1\"></span>5 y de 2024 son los siguientes:  Accionista Empresas vinculadas Total   <span class=\"ls0\">Ejercicio 2025<span class=\"_ _6\"></span> </span>Instrumento de<span class=\"_ _0\"></span> Patrimonio 2.812 5.014 7.136 2.812 5.014 7.136   <span class=\"ls0\">Ejercicio 2024<span class=\"_ _6\"></span> </span>Instrumento de<span class=\"_ _0\"></span> Patrimonio 2.812 - 2.812 2.812 - 2.812 El detalle de las transacciones mantenidas con empresas vinculadas mantenida<span class=\"_ _0\"></span>s durante los ejercicios 202<span class=\"_ _8\"></span>5 y 2024 es el siguiente: Ejercicio 2025 Gastos financieros 2025<span class=\"ls0\"> </span>Gastos Financieros 2024<span class=\"ls0\"> </span>Empresa vinculada<span class=\"_ _0\"></span> Businessgate,<span class=\"_ _0\"></span> S.L.U. - (205)<span class=\"ls0\"> </span>Growth INOV FCR<span class=\"_ _0\"></span> (382)<span class=\"ls0\"> </span>(300)<span class=\"ls0\"> </span>Total Gastos Fi<span class=\"_ _0\"></span>nancieros (382)<span class=\"ls0\"> </span>(505)<span class=\"ls0\"> </span>Las <span class=\"_ _3\"> </span>operaciones <span class=\"_ _3\"> </span>relevantes <span class=\"_ _3\"> </span>realizadas <span class=\"_ _3\"> </span>durante <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>ejercicios <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>2024 <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>accionistas <span class=\"_ _3\"> </span>significativos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>sus empresas relacionadas han sido todas ellas cerradas en condiciones de mercado. En <span class=\"_ _9\"> </span>marzo <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>2023, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>J<span class=\"_ _1\"></span>unta <span class=\"_ _9\"> </span>General <span class=\"_ _9\"> </span>Extraordinaria <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>Accionistas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>Sociedad <span class=\"_ _9\"> </span>aprob\u00f3 <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>misi\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bonos convertibles <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>acciones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Playvest, <span class=\"_ _1\"></span>S.A. <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>global <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>4 <span class=\"_ _8\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros, <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>fueron <span class=\"_ _1\"></span>suscritos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>su totalidad por el fondo Growth Inov-FCR<span class=\"_ _27\"> </span>. Esta <span class=\"_ _6\"></span>op<span class=\"_ _1\"></span>eraci\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>calific\u00f3 de <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _6\"></span>vinculada <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>er <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>mism<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>persona, <span class=\"_ _0\"></span>consejero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>soci<span class=\"_ _1\"></span>o director de la Sociedad gestor<span class=\"_ _0\"></span>a del fondo y al ser Playvest u<span class=\"_ _0\"></span>na sociedad del grupo.<span class=\"_ _1\"></span> (Ver Nota 13). Durante el ejercicio 2025 se <span class=\"_ _6\"></span>ha negociado <span class=\"_ _0\"></span>que la <span class=\"_ _6\"></span>totalidad del ree<span class=\"_ _0\"></span>mbolsos se <span class=\"_ _6\"></span>haga mediante <span class=\"_ _0\"></span>acciones de <span class=\"_ _6\"></span>nueva creaci\u00f3n <span class=\"_ _0\"></span>de Nextil. <span class=\"_ _1\"></span>Es por<span class=\"_ _0\"></span> ello <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _3\"> </span>Dominante <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>dado <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>baja <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>totalidad <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>pasivo <span class=\"_ _4\"></span>asociado <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>esta <span class=\"_ _4\"></span>deuda <span class=\"_ _3\"> </span>existente <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>de diciembre de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>024, 5.246 <span class=\"_ _6\"></span>miles de euros, re<span class=\"_ _0\"></span>conoci\u00e9ndose un <span class=\"_ _6\"></span>ins<span class=\"_ _1\"></span>trumento de <span class=\"_ _6\"></span>patrimonio por <span class=\"_ _6\"></span>im<span class=\"_ _1\"></span>porte de 5.014 <span class=\"_ _0\"></span>miles d<span class=\"_ _0\"></span>e euros <span class=\"_ _6\"></span>conforme <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>aloraci\u00f3n <span class=\"_ _6\"></span>realizada <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>expe<span class=\"_ _1\"></span>rto <span class=\"_ _6\"></span>independiente <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>instrumento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>trimonio.  Durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>compensaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>(ver <span class=\"_ _1\"></span>nota <span class=\"_ _1\"></span>11), <span class=\"_ _1\"></span>se capitalizaron <span class=\"_ _5\"> </span>parte <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>pr\u00e9stamos <span class=\"_ _5\"> </span>participativos <span class=\"_ _5\"> </span>por <span class=\"_ _5\"> </span>importe <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>12.594 <span class=\"_ _5\"> </span>miles <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>euros. <span class=\"_ _5\"> </span>La <span class=\"_ _5\"> </span>Junta <span class=\"_ _5\"> </span>General <span class=\"_ _5\"> </span>de accionistas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>noviembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cord\u00f3 <span class=\"_ _1\"></span>aumentar e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de 503.761,632 <span class=\"_ _3\"> </span>euros, <span class=\"_ _3\"> </span>mediante <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>emisi\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _3\"> </span>puesta <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>circulaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>31.485.102 <span class=\"_ _3\"> </span>nuevas <span class=\"_ _3\"> </span>acciones <span class=\"_ _3\"> </span>ordinarias <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la Sociedad, de 0,016 euros de v<span class=\"_ _0\"></span>alor nominal cada una de ellas a un tipo de emisi\u00f3n (nominal m\u00e1s prima) de 0,4<span class=\"_ _0\"></span>0 euros por <span class=\"_ _9\"> </span>acci\u00f3n. <span class=\"_ _9\"> </span>El <span class=\"_ _9\"> </span>Aumento <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Capital <span class=\"_ _3\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>realiz\u00f3 <span class=\"_ _9\"> </span>mediante <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>compensaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>cr\u00e9ditos <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>Businessgate, <span class=\"_ _9\"> </span>S.L. ostentaba <span class=\"_ _4\"></span>frente <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>virtud <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>contra<span class=\"_ _1\"></span>tos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>pr\u00e9stamo <span class=\"_ _4\"></span>participativo <span class=\"_ _4\"></span>suscritos <span class=\"_ _4\"></span>c<span class=\"_ _8\"></span>on <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>Socie<span class=\"_ _1\"></span>dad <span class=\"_ _4\"></span>con fechas 29 de diciembre de 2022 y 24 de enero de 2023. El <span class=\"_ _0\"></span>Consejo <span class=\"_ _6\"></span>de Administraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>Businessgate <span class=\"_ _0\"></span>SL a<span class=\"_ _0\"></span>cord\u00f3 po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>unanimidad <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>su sesi\u00f3n <span class=\"_ _6\"></span>llevada <span class=\"_ _6\"></span>a cabo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de octubre<span class=\"_ _0\"></span> de <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>saldo <span class=\"_ _6\"></span>pendiente <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>articipativo <span class=\"_ _7\"></span>concedido <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _6\"></span>dominante, <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>ez <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>producido la <span class=\"_ _1\"></span>disminuci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>mismo <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Nextil <span class=\"_ _1\"></span>citada <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>teriormente, sea <span class=\"_ _8\"></span>\u00edntegramente capitalizado y <span class=\"_ _1\"></span>convertido <span class=\"_ _1\"></span>en acciones d<span class=\"_ _1\"></span>e es<span class=\"_ _1\"></span>ta mercantil e<span class=\"_ _1\"></span>n una <span class=\"_ _1\"></span>nueva ampliaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>capital en l<span class=\"_ _1\"></span>as condiciones <span class=\"_ _1\"></span>que a tal <span class=\"_ _3\"> </span>efecto<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>acuerden<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>n\u00famero <span class=\"_ _9\"> </span>fijo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>cciones. <span class=\"_ _3\"> </span>En <span class=\"_ _9\"> </span>su <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onsecuencia, <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>Consejo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>Administrac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _9\"> </span>de Businessgate, S.L. comunic\u00f3 esta dec<span class=\"_ _1\"></span>isi\u00f3n a la Sociedad manifest\u00e1ndola que por ello no<span class=\"_ _1\"></span> tendr\u00e1 obligaci\u00f3n de repago en efectivo. E<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> por<span class=\"_ _0\"></span> ello <span class=\"_ _0\"></span>que la <span class=\"_ _6\"></span>So<span class=\"_ _1\"></span>ciedad dio de <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>aja <span class=\"_ _0\"></span>la totalidad d<span class=\"_ _0\"></span>el pasivo <span class=\"_ _0\"></span>asociado a <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>sta deuda <span class=\"_ _0\"></span>por importe<span class=\"_ _0\"></span> de 3.<span class=\"_ _0\"></span>380 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>reconoci\u00e9ndose <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>instrumento <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>patrimonio po<span class=\"_ _1\"></span>r i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2.812 <span class=\"_ _1\"></span>conforme <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>realizada por  un <span class=\"_ _5\"> </span>experto  independient<span class=\"_ _0\"></span>e  del <span class=\"_ _5\"> </span>valor  razonable <span class=\"_ _5\"> </span>del  instrumento <span class=\"_ _5\"> </span>d<span class=\"_ _8\"></span>e  pa<span class=\"_ _0\"></span>trimonio.  La<span class=\"_ _6\"></span>  Sociedad  se <span class=\"_ _b\"> </span>reconoci\u00f3 <span class=\"_ _b\"> </span><span class=\"ls5\">el </span>correspondiente ingreso financiero por la diferencia, esto es 569 miles de euros. 16. Acreedores comerciales y otras cuentas a pagar La composici\u00f3n de este ep\u00edgrafe, correspondientes a la categor\u00eda de pasivos financieros a coste amortizado,<span class=\"_ _1\"></span> al 31 de diciembre del 2025 y 2024 es la siguiente: 31.12.<span class=\"ls3\">202</span>5 31.12.<span class=\"ls3\">202</span>4 Proveedores 7.283<span class=\"ls0\"> </span>4.098 Acreedores vario<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> <span class=\"lsc\">y </span>otras cuenta<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span><span class=\"ls3\">a </span>pagar<span class=\"ls0\"> </span>1.663<span class=\"ls0\"> </span>1.173 Personal 1.065 839<span class=\"ls0\"> </span>Anticipos de clien<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>es 301<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>10.312 6.129 El <span class=\"_ _4\"></span>ep\u00edgrafe <span class=\"_ _4\"></span>\u201cacreedores <span class=\"_ _4\"></span>vario<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>otras <span class=\"_ _4\"></span>cuentas <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>pag<span class=\"_ _1\"></span>ar\u201d <span class=\"_ _4\"></span>incluyen <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>importe<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>8<span class=\"_ _1\"></span>00 <span class=\"_ _4\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _4\"></span>determinados<span class=\"_ _0\"></span> pasivos <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>vencimiento <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>corto <span class=\"_ _8\"></span>plazo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>devengan <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _1\"></span>fijo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>12%, <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>finalidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>atender obligaciones comerciales. Informaci\u00f3n s<span class=\"_ _1\"></span>obre el <span class=\"_ _1\"></span>periodo m<span class=\"_ _1\"></span>edio <span class=\"_ _1\"></span>de pago <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>proveedores. Dis<span class=\"_ _1\"></span>posici\u00f3n adicional <span class=\"_ _1\"></span>tercera. \u201cDeb<span class=\"_ _1\"></span>er de <span class=\"_ _1\"></span>informaci\u00f3n\u201d <span class=\"_ _1\"></span>de la Ley 15/2010, de 5 de <span class=\"_ _6\"></span>julio  La <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _0\"></span>relativa <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>medio <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pago <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>proveedores <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _0\"></span>espa\u00f1olas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>siguiente:<span class=\"_ _1\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>(D\u00edas) Periodo medio<span class=\"_ _0\"></span> de pago a proveed<span class=\"_ _0\"></span>ores 90<span class=\"ls0\"> </span>132<span class=\"ls0\"> </span>Ratio de operacione<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> pagada<span class=\"_ _0\"></span>s 218<span class=\"ls0\"> </span>92<span class=\"ls0\"> </span>Ratio de operacione<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> pendien<span class=\"_ _0\"></span>tes de pago 26<span class=\"ls0\"> </span>198<span class=\"ls0\"> </span>(Miles euros) Total pagos reali<span class=\"_ _0\"></span>zados 681<span class=\"ls0\"> </span>933<span class=\"ls0\"> </span>Total pagos pendien<span class=\"_ _0\"></span>tes 66<span class=\"ls0\"> </span>559<span class=\"ls0\"> </span>A <span class=\"_ _3\"> </span>31 <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>diciembre <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span>5, <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _3\"> </span>medio <span class=\"_ _3\"> </span>ponderado <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>pago <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>facturas <span class=\"_ _3\"> </span>a <span class=\"_ _9\"> </span>proveedores <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>Sociedades espa\u00f1olas <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>es <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span><span class=\"ls6\">90<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>d\u00edas <span class=\"_ _9\"> </span>(<span class=\"ls5\">132</span> <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>\u00edas <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>diciembre <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>2024<span class=\"_ _1\"></span>). <span class=\"_ _3\"> </span>Dada <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>situaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _9\"> </span>sociedades espa\u00f1olas <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>Grupo, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _1\"></span>haciendo <span class=\"_ _8\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>mejores <span class=\"_ _1\"></span>esfu<span class=\"_ _1\"></span>erzos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> reducci\u00f3n <span class=\"ls5\">de</span> <span class=\"lsc\">su</span> <span class=\"_ _1\"></span>plazo <span class=\"ls5\">de</span> pagos a proveedores dentro <span class=\"ls6\">de</span> <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> plazos <span class=\"_ _6\"></span>m\u00e1ximos establecidos por la legislaci\u00f3n vigente. </span></span>De <span class=\"_ _4\"></span>acuerdo <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>Ley <span class=\"_ _4\"></span>18/2022 <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>28 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>septiembre <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>continuaci\u00f3n <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>detalla <span class=\"_ _8\"></span>para <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>sociedades <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>spa\u00f1olas <span class=\"_ _4\"></span>del<span class=\"_ _0\"></span> per\u00edmetro <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>volumen <span class=\"_ _8\"></span>monetario <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>n\u00famero <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>facturas <span class=\"_ _1\"></span>pagadas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>periodo <span class=\"_ _8\"></span>inferior <span class=\"_ _8\"></span>al m\u00e1ximo <span class=\"_ _4\"></span>establecido <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>normativ<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>morosidad <span class=\"_ _8\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>por<span class=\"_ _0\"></span>centaje <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>suponen <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>obre <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>total <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>facturas <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>pagos, seg\u00fan dispuesto en el Bolet\u00edn Oficial del Estado publicado el 29 de septiembre de 2022: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Volumen monetario (<span class=\"_ _6\"></span>miles \u20ac) pagado inferior al<span class=\"_ _0\"></span> m\u00e1ximo establec<span class=\"_ _0\"></span>ido<span class=\"ff1\"> </span>747<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>Porcentaje que <span class=\"_ _0\"></span>supone sobre e<span class=\"_ _0\"></span>l total monetario de pag<span class=\"_ _0\"></span>os a los pro<span class=\"_ _0\"></span>veedores 100%<span class=\"ls0\"> </span>53%<span class=\"ls0\"> </span>N\u00famero de fa<span class=\"_ _0\"></span>cturas pagadas en<span class=\"_ _0\"></span> un periodo inferior<span class=\"_ _0\"></span> al m\u00e1ximo es<span class=\"_ _0\"></span>tablecido 244<span class=\"ls0\"> </span>232<span class=\"ls0\"> </span>Porcentaje sobre e<span class=\"_ _6\"></span>l <span class=\"_ _1\"></span>n\u00famero total<span class=\"_ _0\"></span> de facturas pa<span class=\"_ _0\"></span>gadas a proveed<span class=\"_ _0\"></span>ores 100%<span class=\"ls0\"> </span>74%<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-629": {
   "value": "9.<span class=\"ls0\"> Existencias </span>El detalle de las existencias que mantiene el Grupo al 31 de diciembre de 2025 y 2024, es el siguiente: 31.12.2025 31.12.2024 Materias prima<span class=\"_ _0\"></span>s y otros aprovi<span class=\"_ _0\"></span>sionamientos 4.555 3.362 Productos en<span class=\"_ _0\"></span> curso 207<span class=\"ls0\"> </span>145<span class=\"ls0\"> </span>Productos termina<span class=\"_ _0\"></span>dos 684<span class=\"ls0\"> </span>1.177 Existencias 5.446 4.684 Deterioro materia<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> primas y otros<span class=\"_ _0\"></span> aprovisionamien<span class=\"_ _0\"></span>tos (741)<span class=\"ls0\"> </span>(593)<span class=\"ls0\"> </span>Deterioro pro<span class=\"_ _0\"></span>ductos en curso (52)<span class=\"ls0\"> </span>(59)<span class=\"ls0\"> </span>Deterioro pro<span class=\"_ _0\"></span>ductos terminados (684)<span class=\"ls0\"> </span>(428)<span class=\"ls0\"> </span>Deterioro de valor<span class=\"_ _0\"></span> (1.477) (1.080) Anticipos a pro<span class=\"_ _0\"></span>veedores 208<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span> Total 4.177 3.729 Estos <span class=\"_ _4\"></span>activos <span class=\"_ _4\"></span><span class=\"lsc\">se</span> <span class=\"_ _3\"> </span>hallan <span class=\"_ _4\"></span>debidamente <span class=\"_ _3\"> </span>cubiertos <span class=\"_ _4\"></span>ante <span class=\"_ _4\"></span>todo <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _3\"> </span>riesgo <span class=\"_ _4\"></span>industrial, <span class=\"_ _4\"></span>mediante <span class=\"_ _3\"> </span><span class=\"ls7\">la</span> <span class=\"_ _4\"></span>contrataci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>las correspondientes <span class=\"_ _4\"></span>p\u00f3lizas <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>seguros. <span class=\"_ _3\"> </span><span class=\"ls6\">La</span> <span class=\"_ _4\"></span>variaci\u00f3n <span class=\"_ _8\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>existencias <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _8\"></span>materia <span class=\"_ _4\"></span>prima <span class=\"_ _8\"></span><span class=\"lsc\">se</span> <span class=\"_ _8\"></span><span class=\"ls6\">ha<span class=\"_ _1\"></span><span class=\"ls7\">ll</span></span>a <span class=\"_ _8\"></span>dentro <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>ep\u00edgrafe <span class=\"_ _8\"></span><span class=\"ls6\">de</span> aprovisionamientos <span class=\"_ _4\"></span><span class=\"ls6\">en</span> <span class=\"_ _4\"></span><span class=\"ls7\">la</span> <span class=\"_ _1\"></span>cuenta <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>resultados <span class=\"_ _3\"> </span>consolidada. <span class=\"_ _4\"></span>La <span class=\"_ _4\"> </span>evoluci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>deterioro <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>ep\u00edgrafe <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>existencias correspondiente a los ejercicios 2025 y 2024, es la siguiente:  202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Saldo inicial (1.080) (2.167) Dotaci\u00f3n neta de <span class=\"_ _0\"></span>la provisi\u00f3n exi<span class=\"_ _0\"></span>stencias (<span class=\"ls3\">140</span>) (34)<span class=\"ls0\"> </span>Diferencias de <span class=\"_ _0\"></span>conversi\u00f3n (257)<span class=\"ls0\"> </span>(179)<span class=\"ls0\"> </span>Aplicaci\u00f3n de la pro<span class=\"_ _6\"></span>visi\u00f3n de existencias - 1.300  Saldo final (1.<span class=\"ls3\">477<span class=\"ls0\">) </span></span>(1.080) El<span class=\"ls0\"> Grupo deteriora sus existencias <span class=\"ls6\">en<span class=\"_ _1\"></span></span> funci\u00f3n <span class=\"ls5\">de<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"lsb\">la<span class=\"_ _1\"></span></span> antig\u00fcedad y calidad <span class=\"ls6\">de</span> las mismas, mediante <span class=\"lsb\">la</span> aplicaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> </span></span></span>porcentaje <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provis<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _1\"></span>basado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>ist\u00f3rico <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>recuperabilidad <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>del<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>Grupo. <span class=\"_ _1\"></span>A <span class=\"_ _8\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span><span class=\"lse\">y </span>20<span class=\"ls0\">24 <span class=\"_ _3\"> </span>no <span class=\"_ _4\"></span>existen <span class=\"_ _3\"> </span>compromisos <span class=\"_ _4\"></span>firmes <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ompra <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>venta, <span class=\"_ _4\"></span>ni <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>futuro <span class=\"_ _4\"></span>sobre <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>exis<span class=\"_ _1\"></span>tencias, <span class=\"_ _4\"></span>ni <span class=\"_ _3\"> </span>tampoco </span>limitaciones a la disponibilidad de las existencias por garant\u00edas, pignoracion<span class=\"_ _0\"></span>es, fianzas u otras razones an\u00e1logas.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "El<span class=\"ls0\"> Grupo deteriora sus existencias <span class=\"ls6\">en<span class=\"_ _1\"></span></span> funci\u00f3n <span class=\"ls5\">de<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"lsb\">la<span class=\"_ _1\"></span></span> antig\u00fcedad y calidad <span class=\"ls6\">de</span> las mismas, mediante <span class=\"lsb\">la</span> aplicaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> </span></span></span>porcentaje <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>provis<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _1\"></span>basado <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>ist\u00f3rico <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>recuperabilidad <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>costes <span class=\"_ _1\"></span>del<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>Grupo. <span class=\"_ _1\"></span>A <span class=\"_ _8\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span><span class=\"lse\">y </span>20<span class=\"ls0\">24 <span class=\"_ _3\"> </span>no <span class=\"_ _4\"></span>existen <span class=\"_ _3\"> </span>compromisos <span class=\"_ _4\"></span>firmes <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ompra <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>venta, <span class=\"_ _4\"></span>ni <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ontratos <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>futuro <span class=\"_ _4\"></span>sobre <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>exis<span class=\"_ _1\"></span>tencias, <span class=\"_ _4\"></span>ni <span class=\"_ _3\"> </span>tampoco </span>limitaciones a la disponibilidad de las existencias por garant\u00edas, pignoracion<span class=\"_ _0\"></span>es, fianzas u otras razones an\u00e1logas",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "10.<span class=\"ls9\">  <span class=\"ls0\">Efectivos y otros activos l\u00edquidos equivalente </span></span>La composici\u00f3n de este ep\u00edgrafe al 31 de diciembre d<span class=\"_ _1\"></span>e 2025 y 2024 es la siguiente: 31.12.<span class=\"ls3\">202</span>5 31.12.<span class=\"ls3\">202</span>4 Caja 1 2 Cuentas corrien<span class=\"_ _0\"></span>tes a la vista 3.335 780<span class=\"ls0\"> </span>Dep\u00f3sitos de gran<span class=\"_ _0\"></span> liquidez 2.372 - 5.7<span class=\"ls3\">08</span> 782<span class=\"ls0\"> </span>Las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>corrientes <span class=\"_ _1\"></span>devengan <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tip<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>mercado <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cuen<span class=\"_ _1\"></span>tas. <span class=\"_ _1\"></span>No <span class=\"_ _1\"></span>existen <span class=\"_ _1\"></span>restricciones <span class=\"_ _1\"></span>a la disponibilidad de estos saldos.<span class=\"_ _27\"> </span>  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "11.1 Capital escriturado y prima de emisi\u00f3n Se adjunta a continuaci\u00f3n el detalle de capital y prima de emisi\u00f3n, as\u00ed como el n\u00ba de acciones emitidas en circulaci\u00f3n de la Sociedad Dominante al 31 de diciembre de 2025<span class=\"_ _1\"></span> y 2024: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>N\u00ba Acciones<span class=\"_ _0\"></span> Importe (miles \u20ac)<span class=\"ff2\"> </span>N\u00ba Acciones<span class=\"_ _0\"></span> Importe (miles \u20ac)<span class=\"ff1\"> </span>Capital 430.705.533 6.892 400.211.488 6.404 Prima de emisi\u00f3n<span class=\"_ _0\"></span> 70.778 57.379 A <span class=\"_ _1\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _8\"></span>el v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cciones <span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>0,016 eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n <span class=\"_ _1\"></span>(0,016 <span class=\"_ _1\"></span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n <span class=\"_ _1\"></span>a 31 de diciembre de 2024). Movimientos del ejercicio 2025 N\u00ba de acciones Capital Social<span class=\"_ _0\"></span> (miles \u20ac)<span class=\"ff2\"> </span>Prima de Emisi\u00f3<span class=\"_ _0\"></span>n (miles \u20ac)<span class=\"ff2\"> </span>Saldo Inicial 31<span class=\"_ _0\"></span>.12.2024<span class=\"ff1\"> </span>400.211.488<span class=\"ff1\"> </span>6.404<span class=\"ff1\"> </span>57.379<span class=\"ff1\"> </span>Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones \"<span class=\"ff7\">Programa A\u00f1o<span class=\"_ _0\"></span> 2019<span class=\"ff1\">\" </span></span>5.494.428 88<span class=\"ls0\"> </span>1.835 Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones \"<span class=\"ff7\">Programa <span class=\"_ _0\"></span>Junio 2023<span class=\"ff1\">\" </span></span>8.142.475 130<span class=\"ls0\"> </span>3.534 Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones \"<span class=\"ff7\">Programa Di<span class=\"_ _0\"></span>ciembre 2023<span class=\"ff1\">\" </span></span>857.142 14<span class=\"ls0\"> </span>286<span class=\"ls0\"> </span>Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones \"<span class=\"ff7\">Programa <span class=\"_ _0\"></span>Junio 2025<span class=\"ff1\">\" </span></span>16.000.000 256<span class=\"ls0\"> </span>7.744 Saldo Final 31.12.20<span class=\"_ _0\"></span>25<span class=\"ff1\"> </span>430.705.533 6.892 70.778 Conversi\u00f3n Obligaciones \"Programa A\u00f1o 2019\" Durante el <span class=\"_ _1\"></span>ejercicio 2025 <span class=\"_ _1\"></span>se han realizado <span class=\"_ _1\"></span>4 conversiones del <span class=\"_ _8\"></span><span class=\"ff5\">\u201c<span class=\"ff7\">Programa de<span class=\"_ _1\"></span> Obligaciones Nexti<span class=\"_ _1\"></span>l A\u00f1o 2019<span class=\"_ _1\"></span></span>\u201d <span class=\"_ _1\"></span>habiendo </span>resultado <span class=\"_ _1\"></span>un aumento <span class=\"_ _1\"></span>total de<span class=\"_ _1\"></span> 5.494.428 <span class=\"_ _1\"></span>acciones lo<span class=\"_ _1\"></span> que <span class=\"_ _1\"></span>ha sup<span class=\"_ _1\"></span>uesto un <span class=\"_ _1\"></span>incremento de <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>88 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros y una prima de emisi\u00f3n de 1.835 miles de euros conforme los siguientes movimientos: \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con <span class=\"_ _8\"></span>fecha <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>abril <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2025, <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>Banco <span class=\"_ _8\"></span>Santander, <span class=\"_ _1\"></span>S.A. <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>entidad <span class=\"_ _1\"></span>agente <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>emisi\u00f3n, <span class=\"_ _1\"></span>comunic\u00f3 <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la </span>Sociedad <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _9\"> </span>parte <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>tenedores <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>Obligaciones <span class=\"_ _9\"> </span>Convertibles <span class=\"_ _3\"> </span>2019 <span class=\"_ _3\"> </span>de <span class=\"_ _b\"> </span>2.069.583 Obligaciones <span class=\"_ _9\"> </span>Convertibles <span class=\"_ _9\"> </span>2019, <span class=\"_ _9\"> </span>lo <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>representa <span class=\"_ _9\"> </span>2.609.583 <span class=\"_ _9\"> </span>nuevas <span class=\"_ _9\"> </span>acciones <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>0,016 <span class=\"_ _9\"> </span>euros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender a <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>citadas Obligaciones <span class=\"_ _6\"></span>Convertibl<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>2019 por <span class=\"_ _6\"></span>un importe <span class=\"_ _0\"></span>nominal de <span class=\"ls5\">42</span> <span class=\"_ _6\"></span>miles de<span class=\"_ _0\"></span> euros, mediante <span class=\"_ _6\"></span>la emisi\u00f3n <span class=\"_ _0\"></span>de 2.609.583 <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evas <span class=\"_ _0\"></span>acciones de<span class=\"_ _0\"></span> 0,016 <span class=\"_ _6\"></span>euros de <span class=\"_ _0\"></span>valor nominal <span class=\"_ _6\"></span>cada una <span class=\"_ _0\"></span>de el<span class=\"_ _0\"></span>las y con <span class=\"_ _6\"></span>una prima <span class=\"_ _0\"></span>de emisi\u00f3n <span class=\"_ _6\"></span>de 0,3340 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros por <span class=\"_ _6\"></span>acci\u00f3n, siendo <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> ti<span class=\"_ _0\"></span>po de <span class=\"_ _6\"></span>emisi\u00f3n de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as Nuevas <span class=\"_ _6\"></span>Acciones de 0,35 euros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a <span class=\"_ _1\"></span>872 miles d<span class=\"_ _1\"></span>e euros.La ejecuci\u00f3n del referido <span class=\"_ _4\"></span>Aumento <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>Capital <span class=\"_ _8\"></span>fue <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>levada <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>p\u00fablico <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>virtu<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>escritura <span class=\"_ _4\"></span>otorgada <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>echa <span class=\"_ _3\"> </span>1 <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>abril <span class=\"_ _4\"></span>de 2025.<span class=\"ls0\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con fecha <span class=\"_ _1\"></span>20 de junio de <span class=\"_ _1\"></span>2025, el Banco Santander, S.A. como e<span class=\"_ _1\"></span>ntidad agente de la emisi\u00f3n, comunic\u00f3 a <span class=\"_ _1\"></span>la </span>Sociedad <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _9\"> </span>parte <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>tenedores <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>Obligaciones <span class=\"_ _9\"> </span>Convertibles <span class=\"_ _3\"> </span>2019 <span class=\"_ _3\"> </span>de <span class=\"_ _b\"> </span>1.142.889 Obligaciones <span class=\"_ _9\"> </span>Convertibles <span class=\"_ _9\"> </span>2019, <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>representa <span class=\"_ _9\"> </span>1<span class=\"_ _1\"></span>.142.889 <span class=\"_ _9\"> </span>nuevas <span class=\"_ _9\"> </span>acciones <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>0,016 <span class=\"_ _5\"> </span>euros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender a <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _6\"></span>citadas<span class=\"_ _1\"></span> O<span class=\"_ _0\"></span>bligaciones Con<span class=\"_ _0\"></span>vertibles 2019 <span class=\"_ _6\"></span>por un <span class=\"_ _0\"></span>importe nomi<span class=\"_ _0\"></span>nal de <span class=\"ls5\">18</span> miles <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e euros, mediante <span class=\"_ _6\"></span>la emisi\u00f3n <span class=\"_ _0\"></span>de 1.142.889 <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evas <span class=\"_ _0\"></span>acciones de<span class=\"_ _0\"></span> 0,016 <span class=\"_ _6\"></span>euros de <span class=\"_ _0\"></span>valor nominal <span class=\"_ _6\"></span>cada una <span class=\"_ _0\"></span>de el<span class=\"_ _0\"></span>las y con <span class=\"_ _6\"></span>una prima <span class=\"_ _0\"></span>de emisi\u00f3n <span class=\"_ _6\"></span>de 0,3340 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros por <span class=\"_ _6\"></span>acci\u00f3n, siendo <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> ti<span class=\"_ _0\"></span>po de <span class=\"_ _6\"></span>emisi\u00f3n de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as Nuevas <span class=\"_ _6\"></span>Acciones de 0,35 euros por a<span class=\"_ _0\"></span>cci\u00f3n. Por l<span class=\"_ _0\"></span>o tanto, la pr<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ma de e<span class=\"_ _0\"></span>misi\u00f3n total <span class=\"_ _0\"></span>asciende a <span class=\"_ _1\"></span>382 miles d<span class=\"_ _0\"></span>e euros. La ej<span class=\"_ _0\"></span>ecuci\u00f3n del referido <span class=\"_ _8\"></span>Aumento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Capital <span class=\"_ _8\"></span>fue <span class=\"_ _1\"></span>elevada <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>p\u00fablico <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>virtud <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>escritura <span class=\"_ _8\"></span>otorgada <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>fecha <span class=\"_ _4\"></span>23 <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e 2025.<span class=\"ls0\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con fec<span class=\"_ _1\"></span>ha 14 <span class=\"_ _1\"></span>de agosto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025, el <span class=\"_ _1\"></span>Banco Santander, <span class=\"_ _1\"></span>S.A. como e<span class=\"_ _1\"></span>ntidad agente d<span class=\"_ _1\"></span>e la e<span class=\"_ _1\"></span>misi\u00f3n, comunic\u00f3 a </span>la <span class=\"_ _4\"> </span>So<span class=\"_ _1\"></span>ciedad <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>conversi\u00f3n <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>or <span class=\"_ _4\"></span>parte <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>tenedores <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _4\"></span>Obligaciones <span class=\"_ _3\"> </span>Convertibles <span class=\"_ _4\"></span>2019 <span class=\"_ _3\"> </span>de <span class=\"_ _5\"> </span>285.713 Obligaciones <span class=\"_ _6\"></span>Convertibl<span class=\"_ _1\"></span>es <span class=\"_ _6\"></span>2019, lo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _6\"></span>re<span class=\"_ _1\"></span>presenta <span class=\"_ _0\"></span>285.713 <span class=\"_ _0\"></span>nuevas <span class=\"_ _6\"></span>acciones de <span class=\"_ _6\"></span>0,016 <span class=\"_ _6\"></span>euros de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _6\"></span>nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender a la co<span class=\"_ _1\"></span>nversi\u00f3n de las citadas <span class=\"_ _1\"></span>Obligaciones Convertibles 2019 por un importe <span class=\"_ _1\"></span>nominal de <span class=\"_ _8\"></span>5 miles de euros, <span class=\"_ _1\"></span>mediante la <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>285.713 <span class=\"_ _1\"></span>nuevas <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>de 0,016 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de v<span class=\"_ _1\"></span>alor nominal <span class=\"_ _1\"></span>cada <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>de e<span class=\"_ _1\"></span>llas y con <span class=\"_ _6\"></span>una prima <span class=\"_ _0\"></span>de emisi\u00f3n <span class=\"_ _6\"></span>de 0,3340 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros por <span class=\"_ _6\"></span>acci\u00f3n, siendo <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> ti<span class=\"_ _0\"></span>po de <span class=\"_ _6\"></span>emisi\u00f3n de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as Nuevas <span class=\"_ _6\"></span>Acciones de 0,35 euros<span class=\"_ _1\"></span> por acci\u00f3n. <span class=\"_ _1\"></span>Por lo <span class=\"_ _1\"></span>tanto, la <span class=\"_ _1\"></span>prima de emisi\u00f3n<span class=\"_ _1\"></span> total asciende <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>95 miles<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>euros. La <span class=\"_ _1\"></span>ejecuci\u00f3n del referido Aumento de Capital fue elevada a p\u00fablico en virtud d<span class=\"_ _0\"></span>e escritura otorgada con fecha <span class=\"_ _1\"></span>25 de agosto d<span class=\"ls6\">e </span>2025.<span class=\"ls0\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con fecha 18 <span class=\"_ _0\"></span>de diciembre de 2025, <span class=\"_ _0\"></span>el Banco Santander, S.<span class=\"_ _0\"></span>A. como entidad age<span class=\"_ _0\"></span>nte de la <span class=\"_ _0\"></span>emisi\u00f3n, comunic\u00f3<span class=\"_ _0\"></span> </span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad la <span class=\"_ _1\"></span>conversi\u00f3n <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>de los <span class=\"_ _1\"></span>tenedores <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Obligaciones Converti<span class=\"_ _1\"></span>bles 2019 <span class=\"_ _1\"></span>de <span class=\"_ _4\"></span>1.456.243<span class=\"_ _0\"></span> Obligaciones <span class=\"_ _9\"> </span>Convertibles <span class=\"_ _9\"> </span>2019, <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _9\"> </span>representa <span class=\"_ _9\"> </span>1<span class=\"_ _1\"></span>.456.243 <span class=\"_ _9\"> </span>nuevas <span class=\"_ _9\"> </span>acciones <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>0,016 <span class=\"_ _5\"> </span>euros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender a <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _6\"></span>citadas<span class=\"_ _1\"></span> O<span class=\"_ _0\"></span>bligaciones Con<span class=\"_ _0\"></span>vertibles 2019 <span class=\"_ _6\"></span>por un <span class=\"_ _0\"></span>importe nomi<span class=\"_ _0\"></span>nal de <span class=\"ls5\">23</span> miles <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e euros, mediante <span class=\"_ _6\"></span>la emisi\u00f3n <span class=\"_ _0\"></span>de 1.456.243 <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evas <span class=\"_ _0\"></span>acciones de<span class=\"_ _0\"></span> 0,016 <span class=\"_ _6\"></span>euros de <span class=\"_ _0\"></span>valor nominal <span class=\"_ _6\"></span>cada una <span class=\"_ _0\"></span>de el<span class=\"_ _0\"></span>las y con <span class=\"_ _6\"></span>una prima <span class=\"_ _0\"></span>de emisi\u00f3n <span class=\"_ _6\"></span>de 0,3340 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros por <span class=\"_ _6\"></span>acci\u00f3n, siendo <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> ti<span class=\"_ _0\"></span>po de <span class=\"_ _6\"></span>emisi\u00f3n de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as Nuevas <span class=\"_ _6\"></span>Acciones de 0,35 euros por a<span class=\"_ _0\"></span>cci\u00f3n. Por l<span class=\"_ _0\"></span>o tanto, la pr<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ma de e<span class=\"_ _0\"></span>misi\u00f3n total <span class=\"_ _0\"></span>asciende a <span class=\"_ _1\"></span>486 miles d<span class=\"_ _0\"></span>e euros. La ej<span class=\"_ _0\"></span>ecuci\u00f3n del referido Aumento de Capital fue elevada a p\u00fablico en virtud de escritura otorgada con fecha <span class=\"_ _1\"></span>29 de<span class=\"_ _1\"></span> diciembre de 2025. Conversi\u00f3n Obligaciones \"Programa Junio <span class=\"ls6\">20<span class=\"_ _1\"></span><span class=\"ls5\">23</span></span>\" Durante el <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicio 2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>se han realizado <span class=\"_ _0\"></span>2 convers<span class=\"_ _0\"></span>iones del <span class=\"ff5\">\u201c<span class=\"ff7\">Programa <span class=\"_ _6\"></span>de Obligaciones <span class=\"_ _6\"></span>Nextil<span class=\"_ _1\"></span> Junio <span class=\"_ _0\"></span>2023<span class=\"ff5\">\u201d habiendo<span class=\"_ _0\"></span> </span></span></span>resultado un aumento total d<span class=\"_ _0\"></span>e 8.142.475 acciones lo que ha <span class=\"_ _0\"></span>supuesto un incremento de <span class=\"_ _0\"></span>capital de <span class=\"ls5\">130</span> miles de euros<span class=\"_ _0\"></span> y una prima de emisi\u00f3n de 3.534 miles de euros conforme los siguientes movimientos: \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>6 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>noviembre <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>2025, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>Renta <span class=\"_ _4\"></span>4 <span class=\"_ _4\"></span>Banco, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>agente <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>emisi\u00f3n, </span>comunic\u00f3 <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>la con<span class=\"_ _0\"></span>versi\u00f3n <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>parte d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _6\"></span>tenedores d<span class=\"_ _0\"></span>e l<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>Obligaciones Co<span class=\"_ _0\"></span>nvertibles<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Junio <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>023  de <span class=\"_ _0\"></span>200 <span class=\"ls0\">Ob<span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>igaciones Con<span class=\"_ _0\"></span>vertibles Junio <span class=\"_ _0\"></span>2023, lo <span class=\"_ _6\"></span>que representa 49<span class=\"_ _0\"></span>9.908 nuevas <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cciones <span class=\"_ _0\"></span>de 0,016 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros d<span class=\"_ _0\"></span>e </span>valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>citadas <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _4\"></span>Convertibles <span class=\"_ _4\"></span>Junio <span class=\"_ _4\"></span>2023 <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>nominal <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span><span class=\"ls6\">8 </span>miles de euros, m<span class=\"_ _1\"></span>ediante la emisi\u00f3n de <span class=\"_ _1\"></span>499.908 nuevas <span class=\"_ _1\"></span>acciones de 0,016 euros <span class=\"_ _1\"></span>de valor nominal cada una de <span class=\"_ _4\"></span>ellas <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>prima <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>0,434 <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>acci\u00f3n, <span class=\"_ _8\"></span>siendo <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>tipo <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>Nuevas<span class=\"_ _0\"></span> Acciones de 0,4<span class=\"_ _1\"></span>5 euros por acci\u00f3n. Por lo <span class=\"_ _1\"></span>tanto, la prima de emisi\u00f3n total <span class=\"_ _1\"></span>asciende a <span class=\"_ _1\"></span>2<span class=\"ls5\">17</span> miles de <span class=\"_ _1\"></span>euros. La ejecuci\u00f3n del referido Aument<span class=\"_ _0\"></span>o de Capital fue elevada a p\u00fablico en <span class=\"_ _0\"></span>virtud de escritura otorgada con fecha <span class=\"_ _1\"></span>24 de <span class=\"ls0\">noviembre de 2025. </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>29 <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2025<span class=\"ls9\">, <span class=\"_ _4\"></span></span>la <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>Renta <span class=\"_ _8\"></span>4 <span class=\"_ _4\"></span>Banco, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>age<span class=\"_ _0\"></span>nte <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>misi\u00f3n, </span>comunic\u00f3 <span class=\"_ _6\"></span>a la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>la con<span class=\"_ _0\"></span>versi\u00f3n <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>parte d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _6\"></span>tenedores d<span class=\"_ _0\"></span>e l<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>Obligaciones Co<span class=\"_ _0\"></span>nvertibles<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Junio <span class=\"_ _6\"></span>20<span class=\"_ _1\"></span>23  de <span class=\"_ _6\"></span><span class=\"ls0\">3.040 O<span class=\"_ _0\"></span>bligaciones <span class=\"_ _6\"></span>Convertibles Junio <span class=\"_ _6\"></span>2023, <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>que re<span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>7.642.567 <span class=\"_ _6\"></span>nu<span class=\"_ _1\"></span>evas <span class=\"_ _6\"></span>acciones <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>0,016 <span class=\"_ _0\"></span>euros </span>de valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de atender <span class=\"_ _1\"></span>a la <span class=\"_ _1\"></span>conversi\u00f3n d<span class=\"_ _1\"></span>e las <span class=\"_ _1\"></span>citadas <span class=\"_ _1\"></span>Obligaciones Convertibles <span class=\"_ _8\"></span>Junio <span class=\"_ _1\"></span>2023 por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>nominal de <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>22 miles <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>euros, <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>7.642.567 <span class=\"_ _8\"></span>nuevas <span class=\"_ _8\"></span>ac<span class=\"_ _1\"></span>ciones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>,016 <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>nomina<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>cada una de ellas y c<span class=\"_ _1\"></span>on una prima de <span class=\"_ _1\"></span>emisi\u00f3n de 0,<span class=\"_ _1\"></span>434 euros por acci\u00f3n, s<span class=\"_ _1\"></span>iendo el tipo de emisi\u00f3n de las <span class=\"_ _1\"></span>Nuevas Acciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,45<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>uros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n. <span class=\"_ _8\"></span>Por lo <span class=\"_ _8\"></span>tanto, l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>prima <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>3.3<span class=\"ls5\">17 </span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros. La ejecuci\u00f3n del referido Aumento de<span class=\"_ _0\"></span> Capital fue elevada a p\u00fablico en v<span class=\"_ _0\"></span>irtud de escritura otorgada con fecha<span class=\"_ _6\"></span> 13 de enero de 2026. Conversi\u00f3n Obligaciones \"Programa Diciembre 2023\u201d <span class=\"ff2\"> </span>Durante <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>rea<span class=\"_ _1\"></span>lizado <span class=\"_ _0\"></span>1 <span class=\"_ _6\"></span>conversi\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span><span class=\"ff5\">\u201c<span class=\"ff7\">Programa <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Obligaciones <span class=\"_ _0\"></span>Nextil <span class=\"_ _6\"></span>Diciembre <span class=\"_ _6\"></span>2023<span class=\"_ _1\"></span><span class=\"ff5\">\u201d <span class=\"_ _6\"></span>habiendo </span></span></span>resultado <span class=\"_ _1\"></span>un aumento <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>857.142 <span class=\"_ _1\"></span>acciones l<span class=\"_ _1\"></span>o que <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>supuesto un<span class=\"_ _1\"></span> incremento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>capital de <span class=\"_ _8\"></span><span class=\"ls5\">14</span> m<span class=\"_ _1\"></span>iles de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>y una prima de emisi\u00f3n de 1.835 miles de euros conforme los <span class=\"_ _0\"></span>siguientes movimientos:<span class=\"_ _1\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con fecha <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>7 de <span class=\"_ _6\"></span>junio de 2025, <span class=\"_ _6\"></span>la entidad Renta <span class=\"_ _6\"></span>4 Banco, S.<span class=\"_ _6\"></span>A. como entidad agent<span class=\"_ _0\"></span>e de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>emisi\u00f3n, comunic\u00f3<span class=\"_ _0\"></span> </span>a <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conversi\u00f3n <span class=\"_ _1\"></span>por parte <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>os te<span class=\"_ _1\"></span>nedores de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Obligaciones Convertibles<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Diciembre <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>de 857.142 <span class=\"_ _4\"></span>Obligaciones <span class=\"_ _8\"></span>Convertibles <span class=\"_ _4\"></span>Diciembre <span class=\"_ _4\"></span>2023, <span class=\"_ _8\"></span>lo <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>representa <span class=\"_ _4\"></span>857.142 <span class=\"_ _4\"></span>nuevas <span class=\"_ _8\"></span>acciones <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>0,016 euros de valor nominal cada una de ellas. En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de<span class=\"_ _27\"> </span>atender a <span class=\"_ _1\"></span>la conversi\u00f3n de <span class=\"_ _1\"></span>las citadas Obligaciones <span class=\"_ _1\"></span>Convertibles <span class=\"_ _1\"></span>Diciembre <span class=\"_ _1\"></span>2023 por <span class=\"_ _1\"></span>un importe <span class=\"_ _1\"></span>nominal de<span class=\"_ _27\"> </span>14<span class=\"ls0\"> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>uros, <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>857.142 <span class=\"_ _1\"></span>nuevas <span class=\"_ _1\"></span>acciones <span class=\"_ _8\"></span>de 0<span class=\"_ _1\"></span>,016 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _8\"></span>nominal c<span class=\"_ _1\"></span>ada<span class=\"_ _27\"> </span></span>una de <span class=\"_ _0\"></span>ellas <span class=\"_ _0\"></span>y con un<span class=\"_ _0\"></span>a prima <span class=\"_ _6\"></span>de emisi\u00f3n de <span class=\"_ _6\"></span>0,3<span class=\"_ _1\"></span>340 euro<span class=\"_ _0\"></span>s por <span class=\"_ _0\"></span>acci\u00f3n, siendo <span class=\"_ _0\"></span>el tipo <span class=\"_ _6\"></span>de emisi\u00f3n de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span>s Nu<span class=\"_ _0\"></span>evas<span class=\"_ _27\"> </span>Acciones de 0,35 <span class=\"_ _1\"></span>euros por acci\u00f3n. Por lo tanto, la p<span class=\"_ _1\"></span>rima de emisi\u00f3n total asciende a <span class=\"_ _8\"></span>286 miles de <span class=\"_ _1\"></span>euros. La<span class=\"_ _27\"> </span>ejecuci\u00f3n del referido Aument<span class=\"_ _0\"></span>o de Capital fue elevada a p\u00fablico en <span class=\"_ _0\"></span>virtud de escritura otorgada con fecha <span class=\"_ _1\"></span><span class=\"ls6\">23<span class=\"_ _27\"> </span></span>de junio de 2025.<span class=\"_ _27\"> </span>Conversi\u00f3n Obligaciones \"Programa Junio 2025<span class=\"ffb lsc\">\u201d </span>Durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>jercicio <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>se <span class=\"_ _4\"></span>ha <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>alizado <span class=\"_ _4\"></span>1 <span class=\"_ _8\"></span>conversi\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span><span class=\"ff5\">\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Programa <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>Obligaciones <span class=\"_ _8\"></span>Nextil <span class=\"_ _8\"></span><span class=\"ffc\">Junio <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>025\u201d <span class=\"_ _8\"></span><span class=\"ff1\">habiendo<span class=\"_ _27\"> </span></span></span></span></span>resultado <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>aumento <span class=\"_ _6\"></span>to<span class=\"_ _1\"></span>tal <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>6.000.000 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>puesto <span class=\"_ _6\"></span>un incremento <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>capital <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e 256 <span class=\"_ _6\"></span>miles<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de euro<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span>y una prima de emisi\u00f3n de 7.744 miles de euros conforme los siguientes movimientos:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Con fecha 12<span class=\"_ _0\"></span> de n<span class=\"_ _0\"></span>oviembre de 2025, <span class=\"_ _6\"></span>la Sociedad remiti\u00f3 <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> lo<span class=\"_ _0\"></span>s tenedores de<span class=\"_ _0\"></span> las <span class=\"_ _0\"></span>obligaciones una <span class=\"_ _0\"></span>notificaci\u00f3n<span class=\"_ _27\"> </span></span>por medio d<span class=\"_ _0\"></span>e la cual <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> confor<span class=\"_ _0\"></span>midad con <span class=\"_ _0\"></span>los t\u00e9rminos y <span class=\"_ _6\"></span>condiciones de la <span class=\"_ _0\"></span>emisi\u00f3n, se e<span class=\"_ _0\"></span>xig\u00eda la conversi<span class=\"_ _0\"></span>\u00f3n de<span class=\"_ _27\"> </span>la <span class=\"_ _0\"></span>totalidad <span class=\"_ _6\"></span>de la<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>8<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>Obligaciones <span class=\"_ _6\"></span>Convertibles <span class=\"_ _6\"></span>Junio 2<span class=\"_ _0\"></span>025 <span class=\"_ _6\"></span>exi<span class=\"_ _1\"></span>stentes, <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>o que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>teniendo <span class=\"_ _6\"></span>en c<span class=\"_ _0\"></span>uenta <span class=\"_ _0\"></span>los <span class=\"_ _6\"></span>t\u00e9rminos<span class=\"_ _27\"> </span>y condiciones de la emisi\u00f3n, representa 16.000.000 nuevas accione de 0,01<span class=\"_ _0\"></span>6 de nominal cada una de ellas<span class=\"_ _27\"> </span>En consecuencia, se ha p<span class=\"_ _1\"></span>rocedido a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin de<span class=\"_ _27\"> </span>proceder a la c<span class=\"_ _0\"></span>onversi\u00f3n de las <span class=\"_ _0\"></span>citadas Obligaciones Conver<span class=\"_ _6\"></span>ti<span class=\"_ _1\"></span>bles Junio 2025 por un i<span class=\"_ _0\"></span>mporte nominal de 256<span class=\"_ _27\"> </span>miles <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>uros, <span class=\"_ _1\"></span>mediante <span class=\"_ _8\"></span>la emi<span class=\"_ _1\"></span>si\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>16.000.000 <span class=\"_ _8\"></span>nuevas ac<span class=\"_ _1\"></span>ciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,0<span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valor <span class=\"_ _8\"></span>nominal <span class=\"_ _1\"></span>cada<span class=\"_ _27\"> </span>una de ellas y <span class=\"_ _0\"></span>con una prima de emisi\u00f3n d<span class=\"_ _0\"></span>e 0,484  euros por acci\u00f3n, siendo<span class=\"_ _0\"></span> el tipo de emisi\u00f3n de <span class=\"_ _0\"></span>las Nuevas<span class=\"_ _27\"> </span>Acciones de 0,5 euros por a<span class=\"_ _0\"></span>cci\u00f3n. Por lo tanto,<span class=\"_ _0\"></span> la prima de emisi\u00f3n total a<span class=\"_ _0\"></span>sciende a <span class=\"_ _1\"></span>7.744 miles de euros. <span class=\"ls6\">La<span class=\"_ _27\"> </span></span>ejecuci\u00f3n del referido Aument<span class=\"_ _0\"></span>o de Capital fue elevada a p\u00fablico en <span class=\"_ _0\"></span>virtud de escritura otorgada con fecha <span class=\"_ _1\"></span>1<span class=\"ls6\">3<span class=\"_ _27\"> </span></span>de <span class=\"ls0\">noviembre de 2025.<span class=\"_ _27\"> </span></span>Movimientos del ejercicio 2024<span class=\"_ _27\"> </span>N\u00ba de<span class=\"_ _27\"> </span>acciones<span class=\"_ _27\"> </span>Capital Social<span class=\"_ _27\"> </span>(miles \u20ac)<span class=\"_ _27\"> </span>Prima de Emisi\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _27\"> </span>(miles \u20ac)<span class=\"_ _27\"> </span>Saldo Inicial 31<span class=\"_ _0\"></span>.12.2023<span class=\"_ _27\"> </span>344.474.330<span class=\"_ _27\"> </span>5.512<span class=\"_ _27\"> </span>36.188<span class=\"_ _27\"> </span>Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones (febr<span class=\"_ _0\"></span>ero 2024)<span class=\"_ _27\"> </span>1.067.324<span class=\"_ _27\"> </span>17<span class=\"_ _27\"> </span>357<span class=\"_ _27\"> </span>Conversi\u00f3n Obliga<span class=\"_ _0\"></span>ciones (junio 20<span class=\"_ _0\"></span>24)<span class=\"_ _27\"> </span>3.184.733<span class=\"_ _27\"> </span>51<span class=\"_ _27\"> </span>1.064<span class=\"_ _27\"> </span>Ampliaci\u00f3n de capi<span class=\"_ _0\"></span>tal dinerar<span class=\"_ _0\"></span>ia<span class=\"_ _27\"> </span>19.999.999<span class=\"_ _27\"> </span>320<span class=\"_ _27\"> </span>7.680<span class=\"_ _27\"> </span>Ampliaci\u00f3n de capi<span class=\"_ _0\"></span>tal por compe<span class=\"_ _0\"></span>nsaci\u00f3n de cr\u00e9dito<span class=\"_ _6\"></span>s31.485.102<span class=\"_ _27\"> </span>50<span class=\"ls0\">4<span class=\"_ _27\"> </span></span>12.090<span class=\"_ _27\"> </span>Saldo Final 31.12.20<span class=\"_ _0\"></span>24<span class=\"_ _27\"> </span>400.211.488<span class=\"_ _27\"> </span>6.404<span class=\"_ _27\"> </span>57.3<span class=\"ls3\">79<span class=\"_ _27\"> </span></span>(i) <span class=\"_ _1e\"> </span>Conversi\u00f3n de Obligaciones convertibles<span class=\"_ _27\"> </span>Con <span class=\"_ _3\"> </span>fecha <span class=\"_ _3\"> </span>13 <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>febrero <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _4\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Banco <span class=\"_ _3\"> </span>Santander, <span class=\"_ _4\"></span>S.A., <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>omo <span class=\"_ _3\"> </span>entidad <span class=\"_ _3\"> </span>agente <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>emisi\u00f3n, <span class=\"_ _3\"> </span>comunic\u00f3 <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>la<span class=\"_ _27\"> </span>Sociedad la <span class=\"_ _1\"></span>conversi\u00f3n por p<span class=\"_ _1\"></span>arte de <span class=\"_ _1\"></span>los tenedores <span class=\"_ _1\"></span>de las Obli<span class=\"_ _1\"></span>gaciones Convertibles 201<span class=\"_ _1\"></span>9 de 1<span class=\"_ _1\"></span>.067.324 Obligaciones<span class=\"_ _27\"> </span>Convertibles 2019<span class=\"_ _27\"> </span>En <span class=\"_ _1\"></span>consecuencia, se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>procedido a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>del correspondiente <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>de capital <span class=\"_ _1\"></span>social c<span class=\"_ _1\"></span>on el <span class=\"_ _1\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>atender<span class=\"_ _27\"> </span>a <span class=\"_ _9\"> </span>la <span class=\"_ _3\"> </span>conversi\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _3\"> </span>1.067.324 <span class=\"_ _9\"> </span>Obligaciones <span class=\"_ _3\"> </span>Convertibles <span class=\"_ _9\"> </span>2019 <span class=\"_ _9\"> </span>por <span class=\"_ _3\"> </span>un <span class=\"_ _9\"> </span>importe <span class=\"_ _3\"> </span>nominal <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>1<span class=\"_ _1\"></span>7 <span class=\"_ _3\"> </span>miles <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>uros,<span class=\"_ _27\"> </span>mediante <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _6\"></span>de 1.067.324 <span class=\"_ _0\"></span>nuevas <span class=\"_ _0\"></span>acciones <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>0,016 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>nominal <span class=\"_ _6\"></span>cada una <span class=\"_ _6\"></span>de e<span class=\"_ _0\"></span>llas <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>rima<span class=\"_ _27\"> </span>de <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>,3340 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n, <span class=\"_ _1\"></span>siendo <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Nuevas <span class=\"_ _8\"></span>Acciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,35 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n.<span class=\"_ _27\"> </span>Por lo tanto, la prima de emisi\u00f3n total asciende a 357 miles de euros.<span class=\"_ _27\"> </span>La <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>refe<span class=\"_ _1\"></span>rido <span class=\"_ _1\"></span>Aumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Capital <span class=\"_ _8\"></span>fue <span class=\"_ _1\"></span>elevada <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>p\u00fablico <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>virtu<span class=\"_ _1\"></span>d <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>escritura <span class=\"_ _8\"></span>otorgada <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>fecha <span class=\"_ _1\"></span>26 <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span>febrero <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>inscrita <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>Registro <span class=\"_ _4\"></span>Mercantil <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Madrid, <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>tomo <span class=\"_ _4\"></span>40257, <span class=\"_ _4\"></span>folio <span class=\"_ _4\"></span>147, <span class=\"_ _4\"></span>inscripci\u00f3n <span class=\"_ _4\"></span>68, <span class=\"_ _4\"></span>hoja <span class=\"_ _4\"></span>M<span class=\"_ _27\"> </span>660800.<span class=\"_ _27\"> </span>Durante <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>me<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>junio <span class=\"_ _9\"> </span>de <span class=\"_ _4\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>Banco <span class=\"_ _3\"> </span>Sa<span class=\"_ _1\"></span>ntander, <span class=\"_ _3\"> </span>S.A., <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>entidad <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>gente <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>emisi\u00f3n, <span class=\"_ _9\"> </span>comunic\u00f3 <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>la<span class=\"_ _27\"> </span>Sociedad la <span class=\"_ _1\"></span>conversi\u00f3n por p<span class=\"_ _1\"></span>arte de <span class=\"_ _1\"></span>los tenedores <span class=\"_ _1\"></span>de las Obli<span class=\"_ _1\"></span>gaciones Convertibles 201<span class=\"_ _1\"></span>9 de 3<span class=\"_ _1\"></span>.184.733 Obligaciones<span class=\"_ _27\"> </span>Convertibles 2019.<span class=\"_ _27\"> </span>En <span class=\"_ _1\"></span>consecuencia, se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>procedido a<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>del correspondiente <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>de capital <span class=\"_ _1\"></span>social c<span class=\"_ _1\"></span>on el <span class=\"_ _1\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>atender<span class=\"_ _27\"> </span>a la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>.184.733 <span class=\"_ _0\"></span>Obligaciones Convertibles <span class=\"_ _6\"></span>201<span class=\"_ _1\"></span>9, medi<span class=\"_ _0\"></span>ante la <span class=\"_ _6\"></span>em<span class=\"_ _1\"></span>isi\u00f3n de <span class=\"_ _6\"></span>3.184.733 acciones <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>uevas,<span class=\"_ _27\"> </span>representadas mediante <span class=\"_ _1\"></span>anotaciones en c<span class=\"_ _1\"></span>uenta, de <span class=\"_ _1\"></span>0,016 euros de v<span class=\"_ _1\"></span>alor nominal <span class=\"_ _1\"></span>cada una de <span class=\"_ _1\"></span>ellas, co<span class=\"_ _1\"></span>rrespondiente<span class=\"_ _27\"> </span>al aumento <span class=\"_ _6\"></span>de capital <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la So<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iedad por <span class=\"_ _6\"></span>importe nominal <span class=\"_ _6\"></span>de 51 <span class=\"_ _6\"></span>mil<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>de euro<span class=\"_ _0\"></span>s. Las <span class=\"_ _6\"></span>acciones nuevas <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e e<span class=\"_ _0\"></span>mitieron con<span class=\"_ _27\"> </span>una <span class=\"_ _8\"></span>prima<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>0,3340 <span class=\"_ _4\"></span>euros <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>acci\u00f3n, <span class=\"_ _8\"></span>siendo <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>emi<span class=\"_ _0\"></span>si\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>dichas <span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>ciones <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>,35 <span class=\"_ _8\"></span>euros <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>or<span class=\"_ _27\"> </span>acci\u00f3n. Por tanto, la prima de emisi\u00f3n total ascendi\u00f3 a 1.064<span class=\"_ _0\"></span> miles de euros.<span class=\"_ _27\"> </span>La ejecuci\u00f3n <span class=\"_ _1\"></span>del referido Aumento <span class=\"_ _1\"></span>de Capital fue e<span class=\"_ _1\"></span>levada a p\u00fablico en v<span class=\"_ _1\"></span>irtud de escritura p<span class=\"_ _1\"></span>\u00fablica otorgada c<span class=\"_ _1\"></span>on fecha<span class=\"_ _27\"> </span>25 de junio de 2024, la cual ha quedado inscrita en el Registro Mercantil de Madrid con f<span class=\"_ _0\"></span>echa 12 de julio de 2024. En consecuencia, la Sociedad ha procedido a<span class=\"_ _0\"></span> ampliar capital y prima de emisi\u00f3n por importes de 68 miles d<span class=\"_ _0\"></span>e euros y<span class=\"_ _27\"> </span>1.421 <span class=\"_ _3\"> </span>euros, <span class=\"_ _9\"> </span>respectivamente <span class=\"_ _4\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>traspasado <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>correspondiente <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>dicha <span class=\"_ _3\"> </span>ampliac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _3\"> </span>correspondiente <span class=\"_ _3\"> </span>al<span class=\"_ _27\"> </span>instrumento de patrimonio impl\u00ed<span class=\"_ _1\"></span><span class=\"ff5\">cito en las <span class=\"_ _1\"></span>obligaciones que figuraba registrado <span class=\"_ _1\"></span>en el ep\u00edgrafe \u201cOtros instrumentos de<span class=\"_ _27\"> </span></span>patrimonio\u201d <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>importe <span class=\"_ _4\"></span>536 <span class=\"_ _4\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>euros. <span class=\"_ _4\"></span>Adicionalmente, <span class=\"_ _4\"></span>se <span class=\"_ _3\"> </span>ha <span class=\"_ _4\"></span>procedido <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>reducir <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>deuda <span class=\"_ _4\"></span>registrada <span class=\"_ _4\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>el<span class=\"_ _27\"> </span>ep\u00edgrafe \u201cObligaciones y otros valores negociables\u201d del p<span class=\"ff1\">asivo del balance adjunto.<span class=\"_ _27\"> </span></span>(ii) <span class=\"_ _1f\"> </span>Ampliaci\u00f3n de capital dineraria<span class=\"_ _27\"> </span>Con <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>12 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>noviembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Junta <span class=\"_ _1\"></span>General <span class=\"_ _1\"></span>Extraordinaria aprob\u00f3 <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social <span class=\"_ _1\"></span>mediante<span class=\"_ _27\"> </span>aportaciones <span class=\"_ _4\"></span>dinerarias <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>reconocimiento <span class=\"_ _8\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>derecho <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>suscripci\u00f3n <span class=\"_ _4\"></span>preferente, <span class=\"_ _4\"></span>aprobaci\u00f3n <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>fue <span class=\"_ _4\"></span>llevada <span class=\"_ _4\"></span>a<span class=\"_ _27\"> </span>cabo por el Consejo de Administraci\u00f3n de la Sociedad, en su reuni\u00f3n celebrada ese mismo d\u00eda.<span class=\"_ _27\"> </span>En <span class=\"_ _4\"></span>es<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>sentido, <span class=\"_ _3\"> </span>con <span class=\"_ _4\"> </span>fecha <span class=\"_ _3\"> </span>4 <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>2024 <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>ampliaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>capital <span class=\"_ _4\"></span>ha <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>uedado <span class=\"_ _4\"></span>completada <span class=\"_ _5\"> </span>mediante <span class=\"_ _4\"></span>la<span class=\"_ _27\"> </span>emisi\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>puesta <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>circulaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>19.999.999 <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>nuevas <span class=\"_ _4\"></span>or<span class=\"_ _0\"></span>dinarias <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>Sociedad, <span class=\"_ _8\"></span>representadas <span class=\"_ _8\"></span>mediante<span class=\"_ _27\"> </span>anotaciones en cuenta, de <span class=\"_ _1\"></span>0,016 euros de valor nominal cada <span class=\"_ _1\"></span>una de ellas, correspondiente al aumento de <span class=\"_ _1\"></span>capital de<span class=\"_ _27\"> </span>la Sociedad por importe nominal de 320 miles de euros. Las a<span class=\"_ _1\"></span>cciones nuevas <span class=\"_ _1\"></span>se e<span class=\"_ _1\"></span>mitieron con <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>prima <span class=\"_ _1\"></span>de emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,384 euros <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>acci\u00f3n, <span class=\"_ _1\"></span>siendo e<span class=\"_ _1\"></span>l tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>emisi\u00f3n de<span class=\"_ _27\"> </span>dichas acciones de 0,35 euros por acci\u00f3n. Por tanto, la prima<span class=\"_ _0\"></span> de emisi\u00f3n total asciende a 7.680 miles de euros.<span class=\"_ _27\"> </span>Cabe mencionar <span class=\"_ _0\"></span><span class=\"ls13\">, <span class=\"ls0\">que en <span class=\"_ _0\"></span>el periodo <span class=\"_ _0\"></span>de suscripci\u00f3n<span class=\"_ _0\"></span> preferente y<span class=\"_ _0\"></span> el <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>eriodo de <span class=\"_ _0\"></span>asignaci\u00f3n a<span class=\"_ _0\"></span>dicional (primera <span class=\"_ _0\"></span>y segund<span class=\"_ _0\"></span>a<span class=\"_ _27\"> </span></span></span>vuelta), <span class=\"_ _0\"></span>se han <span class=\"_ _6\"></span>recibido \u00f3rdene<span class=\"_ _0\"></span>s de <span class=\"_ _6\"></span>suscripci\u00f3n por <span class=\"_ _6\"></span>la totalida<span class=\"_ _0\"></span>d de<span class=\"_ _0\"></span> las <span class=\"_ _6\"></span>19.999.999 acciones nuevas. <span class=\"_ _6\"></span>Durante el <span class=\"_ _6\"></span>Periodo<span class=\"_ _27\"> </span>de <span class=\"_ _10\"> </span>Suscripci\u00f3n <span class=\"_ _10\"> </span>Preferente <span class=\"_ _13\"> </span>(primera <span class=\"_ _10\"> </span>vuelta) <span class=\"_ _13\"> </span>se <span class=\"_ _10\"> </span>han <span class=\"_ _10\"> </span>suscrito <span class=\"_ _13\"> </span>1<span class=\"_ _1\"></span>2.134.485 <span class=\"_ _f\"> </span>acciones <span class=\"_ _10\"> </span>nuevas, <span class=\"_ _13\"> </span>representativas <span class=\"_ _10\"> </span>de<span class=\"_ _27\"> </span>aproximadamente el 6<span class=\"_ _0\"></span>0,7% del i<span class=\"_ _0\"></span>mporte m\u00e1ximo de<span class=\"_ _0\"></span> la Ampliaci\u00f3n <span class=\"_ _0\"></span>de Capital. <span class=\"_ _0\"></span>Durante Periodo d<span class=\"_ _0\"></span>e Asignaci\u00f3n A<span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>icional<span class=\"_ _27\"> </span>(segunda vuelta) se han recibido solicitudes de suscripci<span class=\"_ _1\"></span>\u00f3n superiores al n\u00famero de Acciones Sobrantes m\u00e1ximas de<span class=\"_ _27\"> </span>la emisi\u00f3n. En virtud de<span class=\"_ _1\"></span> lo anterior, <span class=\"_ _1\"></span>se procedi\u00f3 <span class=\"_ _1\"></span>a realizar <span class=\"_ _1\"></span>la asignaci\u00f3n y adjudicaci\u00f3n <span class=\"_ _1\"></span>de las Acciones Sobrantes conforme <span class=\"_ _1\"></span>a las<span class=\"_ _27\"> </span>reglas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>prorrateo <span class=\"_ _8\"></span>trasladadas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>anuncio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>aumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>capital. <span class=\"_ _8\"></span>Asimismo, <span class=\"_ _8\"></span>consecuentemente, <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>se <span class=\"_ _3\"> </span>abri\u00f3 <span class=\"_ _8\"></span>el<span class=\"_ _27\"> </span>Periodo de Asignaci\u00f3n Discrecional (tercera vuelta)<span class=\"_ _27\"> </span>La citada ampliaci\u00f3n <span class=\"_ _0\"></span>de capital se formali<span class=\"_ _0\"></span>z\u00f3 en virtud de e<span class=\"_ _0\"></span>scritura otorgada el <span class=\"_ _0\"></span>16 de diciembre <span class=\"_ _0\"></span>de 2024 e inscr<span class=\"_ _0\"></span>ita en el<span class=\"_ _27\"> </span>Registro Mercantil de Madrid con fecha 27 de diciembre de 2024.<span class=\"_ _27\"> </span>(iii) <span class=\"_ _20\"> </span>Ampliaci\u00f3n de capital por compensaci\u00f3n de cr\u00e9ditos<span class=\"_ _27\"> </span>Asimismo <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>cita<span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>Junta Ge<span class=\"_ _0\"></span>neral <span class=\"_ _0\"></span>Extraordinaria <span class=\"_ _6\"></span>de Accionist<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>celebrada <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pasado <span class=\"_ _0\"></span>12 d<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>nov<span class=\"_ _1\"></span>iembre <span class=\"_ _6\"></span>de 202<span class=\"_ _0\"></span>4, a<span class=\"_ _0\"></span>prob\u00f3<span class=\"_ _27\"> </span>el <span class=\"_ _4\"></span>aumento <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>capital <span class=\"_ _4\"></span>social <span class=\"_ _4\"></span>por <span class=\"_ _4\"> </span>com<span class=\"_ _1\"></span>pensaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>cr\u00e9ditos, <span class=\"_ _3\"> </span>cr\u00e9ditos <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>accionista <span class=\"_ _4\"></span>mayoritario <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad,<span class=\"_ _27\"> </span>Businessgate, <span class=\"_ _1\"></span>S.L., <span class=\"_ _1\"></span>ostenta <span class=\"_ _1\"></span>frente <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>virtud <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>contratos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>participativo <span class=\"_ _1\"></span>suscritos <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span>Sociedad con fechas 29 de diciembre de 2022 y 24 de enero de 2023, <span class=\"_ _1\"></span>por un importe efectivo (nominal m\u00e1s prima de<span class=\"_ _27\"> </span>emisi\u00f3n) <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>12.594 <span class=\"_ _3\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>euros, <span class=\"_ _3\"> </span>mediante <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>emis<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>puesta <span class=\"_ _9\"> </span>en <span class=\"_ _3\"> </span>circulaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>31.485.102 <span class=\"_ _3\"> </span>nuevas <span class=\"_ _3\"> </span>acciones<span class=\"_ _27\"> </span>ordinarias de 0,016 euros de valor nominal cada una y con una prima de emisi\u00f3n de 0,384 <span class=\"_ _0\"></span>euros por acci\u00f3n, La citada ampliaci\u00f3n <span class=\"_ _0\"></span>de capital se formali<span class=\"_ _0\"></span>z\u00f3 en virtud de e<span class=\"_ _0\"></span>scritura otorgada el <span class=\"_ _0\"></span>16 de diciembre <span class=\"_ _0\"></span>de 2024 e inscr<span class=\"_ _0\"></span>ita en el<span class=\"_ _27\"> </span>Registro Mercantil de Madrid con fecha 27 de diciembre de 2024.<span class=\"_ _27\"> </span>Todas las acciones est\u00e1n admitidas a cotizaci\u00f3n en el mercado continuo.<span class=\"_ _27\"> </span>Los accionistas con participaci\u00f3n directa o indirecta igual o superior al 3% del capital social<span class=\"_ _0\"></span>, a 31 de diciembre de<span class=\"_ _27\"> </span>202<span class=\"ls0\">5 y 2024 son los siguientes:<span class=\"_ _27\"> </span></span>% de Participac<span class=\"_ _0\"></span>i\u00f3n 2025<span class=\"_ _27\"> </span>DirectaIndirectaTotal<span class=\"_ _27\"> </span>Businessgate,<span class=\"_ _0\"></span> S.L.<span class=\"_ _27\"> </span>51,91%<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>51,91%<span class=\"_ _27\"> </span>% de Participa<span class=\"_ _0\"></span>ci\u00f3n 2024<span class=\"_ _27\"> </span>DirectaIndirectaTotal<span class=\"_ _27\"> </span>Businessgate,<span class=\"_ _0\"></span> S.L.<span class=\"_ _27\"> </span>59,49%-<span class=\"_ _27\"> </span>59,49%<span class=\"_ _27\"> </span>A <span class=\"_ _1\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>no <span class=\"_ _8\"></span>existe c<span class=\"_ _1\"></span>onocimiento por <span class=\"_ _8\"></span>parte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>otras <span class=\"_ _1\"></span>participaciones<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dir<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ta<span class=\"_ _6\"></span>s<span class=\"_ _27\"> </span>iguales <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>superiores <span class=\"_ _3\"> </span><span class=\"ls6\">al</span> <span class=\"_ _3\"> </span><span class=\"ls5\">3%</span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>apital <span class=\"_ _4\"></span>social, <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span><span class=\"ls6\">de</span> <span class=\"_ _3\"> </span><span class=\"ls7\">los</span> <span class=\"_ _3\"> </span>derechos <span class=\"_ _3\"> </span><span class=\"ls6\">de<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>voto <span class=\"_ _3\"> </span><span class=\"ls6\">de</span> <span class=\"_ _3\"> </span><span class=\"ls7\">la</span> <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _9\"> </span>que, <span class=\"_ _3\"> </span>siendo <span class=\"_ _9\"> </span>inferiores <span class=\"_ _3\"> </span>al<span class=\"_ _27\"> </span>porcentaje establecido, permitan ejercer una influencia notable en l<span class=\"_ _1\"></span>a misma.<span class=\"_ _27\"> </span>En <span class=\"_ _5\"> </span>vi<span class=\"_ _1\"></span>rtud <span class=\"_ _5\"> </span>de  lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"> </span>contratos <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>Accionistas, <span class=\"_ _5\"> </span>Businessgate, <span class=\"_ _b\"> </span>S.L. <span class=\"_ _5\"> </span>y<span class=\"_ _1\"></span>  <span class=\"ls18\">Tr</span>in<span class=\"_ _0\"></span>ity <span class=\"_ _b\"> </span>Place <span class=\"_ _5\"> </span>Fund<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>en <span class=\"_ _b\"> </span><span class=\"ls5\">2017<span class=\"ls9\">, <span class=\"_ _5\"> </span></span></span>asumieron <span class=\"_ _b\"> </span>ciertos<span class=\"_ _27\"> </span>compromisos que <span class=\"_ _0\"></span>afectan al <span class=\"_ _6\"></span>ejercicio del derecho <span class=\"_ _0\"></span>de voto <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n las <span class=\"_ _0\"></span>juntas generales <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad y <span class=\"_ _0\"></span>a la <span class=\"_ _6\"></span>tra<span class=\"_ _1\"></span>nsmisi\u00f3n d<span class=\"_ _6\"></span>e<span class=\"_ _27\"> </span>sus <span class=\"_ _1\"></span>acciones y <span class=\"_ _1\"></span>que, por <span class=\"_ _1\"></span>lo tanto, <span class=\"_ _1\"></span>constituyen pactos<span class=\"_ _1\"></span> parasociales a <span class=\"_ _1\"></span>los efectos <span class=\"_ _1\"></span>del art\u00edculo 5<span class=\"_ _1\"></span>30 de<span class=\"_ _1\"></span>l texto refu<span class=\"_ _1\"></span>ndido de<span class=\"_ _27\"> </span>la <span class=\"_ _0\"></span>Ley <span class=\"_ _0\"></span>de <span class=\"ff5\">So<span class=\"_ _0\"></span>ciedades <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>Cap<span class=\"_ _1\"></span>ital, <span class=\"_ _6\"></span>aprobado <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Real <span class=\"_ _6\"></span>Dec<span class=\"_ _1\"></span>reto <span class=\"_ _6\"></span>Le<span class=\"_ _1\"></span>gislativo <span class=\"_ _6\"></span>1/2010, de <span class=\"_ _6\"></span>2 <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>(la <span class=\"_ _6\"></span>\u201cLey de <span class=\"_ _6\"></span>Sociedades<span class=\"_ _27\"> </span></span>de Capital\u201d).<span class=\"ff1\"> Este contrato est\u00e1 firmado por un periodo indefinido.<span class=\"_ _27\"> </span></span>En virtud de contratos suscritos por socios de Businessgate Capital S.L (principal <span class=\"_ _0\"></span>accionista de Businessgate S.L), se<span class=\"_ _27\"> </span>otorga <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>2014 <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Quartex <span class=\"_ _8\"></span>Investments, <span class=\"_ _4\"></span>S<span class=\"_ _0\"></span>.L. <span class=\"_ _8\"></span>(s<span class=\"_ _1\"></span>ociedad <span class=\"_ _8\"></span>\u00edntegramente <span class=\"_ _4\"></span>participada <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>D. <span class=\"_ _4\"></span>Eduardo <span class=\"_ _8\"></span>Navarro <span class=\"_ _4\"></span>Zamora <span class=\"_ _8\"></span>y<span class=\"_ _27\"> </span>titular  de  una  participaci\u00f3n  minoritaria  en  Businessgate  Capital,  S.L.)  la  mayor\u00eda  de  los  derechos  de  voto  de<span class=\"_ _27\"> </span>Businessgate <span class=\"_ _9\"> </span>Capital, <span class=\"_ _3\"> </span>S.L. <span class=\"_ _9\"> </span>y <span class=\"_ _3\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>esta<span class=\"_ _1\"></span>blecen <span class=\"_ _3\"> </span>determin<span class=\"_ _1\"></span>adas <span class=\"_ _9\"> </span>restricciones <span class=\"_ _3\"> </span>para <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>transmisi\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>pa<span class=\"_ _1\"></span>rticipaciones<span class=\"_ _27\"> </span>sociales representativas del capital social de Businessgate, S.L.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-611": {
   "value": "11.2 <span class=\"_ _19\"></span><span class=\"ls9\">. <span class=\"ls0\">Reserva Legal<span class=\"_ _27\"> </span></span></span>La reserva l<span class=\"_ _0\"></span>egal ha sido <span class=\"_ _6\"></span>do<span class=\"_ _1\"></span>tada de <span class=\"_ _6\"></span>conformidad con el <span class=\"_ _0\"></span>art\u00edculo 274 <span class=\"_ _0\"></span>de la Le<span class=\"_ _0\"></span>y de Sociedades<span class=\"_ _0\"></span> de Capital, <span class=\"_ _0\"></span>que establece<span class=\"_ _27\"> </span>que,<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls5\">en<span class=\"ls0\"> todo <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>aso, una cifra <span class=\"_ _6\"></span>igual <span class=\"ls5\">al</span> <span class=\"ls6\">10<span class=\"ls19\">% </span></span>d<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>ben<span class=\"_ _1\"></span>eficio del e<span class=\"_ _0\"></span>jercicio <span class=\"lsc\">se</span> <span class=\"_ _0\"></span>destinar\u00e1 a <span class=\"_ _6\"></span>\u00e9sta hasta que <span class=\"_ _6\"></span>alcance, <span class=\"_ _6\"></span><span class=\"ls5\">al<span class=\"ls0\"> <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>enos, <span class=\"_ _6\"></span><span class=\"ls5\">el<span class=\"_ _27\"> </span></span></span></span></span></span></span>20<span class=\"ls12\">% <span class=\"ls0\">del <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>social. <span class=\"_ _6\"></span><span class=\"ls5\">La<span class=\"ls0\"> <span class=\"_ _6\"></span>reserva <span class=\"_ _6\"></span>legal <span class=\"_ _6\"></span><span class=\"ls6\">no<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>puede <span class=\"_ _6\"></span>distribuirse <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>accionistas excepto en caso de liquidaci\u00f3n.<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span>Salvo <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>finalidad <span class=\"_ _7\"></span>mencionada <span class=\"_ _7\"></span>anteriormente, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>mientras <span class=\"_ _7\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _7\"></span>supere <span class=\"_ _7\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _7\"></span>20% <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _1d\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _1d\"></span>s<span class=\"_ _1\"></span>ocial, <span class=\"_ _7\"></span>esta <span class=\"_ _7\"></span>reserva <span class=\"_ _6\"></span>s\u00f3lo <span class=\"_ _6\"></span>podr\u00e1<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span>destinarse <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>c<span class=\"_ _1\"></span>ompensaci\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>p\u00e9rdidas, <span class=\"_ _7\"></span><span class=\"ls5\">en<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>caso <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>que <span class=\"_ _7\"></span><span class=\"ls5\">no<span class=\"ls0\"> <span class=\"_ _7\"></span>existan <span class=\"_ _6\"></span>otras <span class=\"_ _6\"></span>reservas <span class=\"_ _7\"></span>disponibles suficientes <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ste<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>fin.<span class=\"_ _27\"> </span>11.3. Reservas voluntarias<span class=\"_ _27\"> </span>Como <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>describe <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Nota <span class=\"_ _1\"></span>11<span class=\"_ _1\"></span>.4, <span class=\"_ _8\"></span>durante <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>ejercicio <span class=\"_ _1\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>registrado <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>ajuste <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>3<span class=\"_ _1\"></span>2 <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la<span class=\"_ _27\"> </span>gesti\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>autocartera<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>bajo <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>Contrato <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>Liquidez <span class=\"_ _4\"></span>firmado <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>ejercicio <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>(p\u00e9rdida <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls6\">23</span> <span class=\"_ _3\"> </span>miles <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>euros<span class=\"_ _27\"> </span>durante el ejercicio <span class=\"ls5\">202</span>4)<span class=\"ls9\">. </span>Limitaciones a la distribuci\u00f3n de dividendos<span class=\"_ _27\"> </span>Una <span class=\"_ _1\"></span>vez cubiertas <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>atenciones previstas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Ley o <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>estatutos, s<span class=\"_ _1\"></span>\u00f3lo pueden <span class=\"_ _1\"></span>repartirse <span class=\"_ _1\"></span>dividendos <span class=\"_ _1\"></span>con cargo <span class=\"_ _1\"></span>al<span class=\"_ _27\"> </span>beneficio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio, <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>reservas <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>libre <span class=\"_ _1\"></span>disposici\u00f3n, <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>neto <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>o, <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>consecuencia <span class=\"_ _8\"></span>del<span class=\"_ _27\"> </span>reparto, <span class=\"_ _5\"> </span>no <span class=\"_ _b\"> </span>resulta <span class=\"_ _5\"> </span>ser <span class=\"_ _5\"> </span>inferior <span class=\"_ _b\"> </span>al <span class=\"_ _9\"> </span>c<span class=\"_ _1\"></span>apital <span class=\"_ _5\"> </span>social <span class=\"_ _5\"> </span>m\u00e1s <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>reserva <span class=\"_ _5\"> </span>legal. <span class=\"_ _5\"> </span>A <span class=\"_ _b\"> </span>estos <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>fectos, <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>beneficios <span class=\"_ _5\"> </span>imputados<span class=\"_ _27\"> </span>directamente <span class=\"_ _4\"></span>al <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>neto <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>pu<span class=\"_ _1\"></span>eden <span class=\"_ _8\"></span>ser <span class=\"_ _4\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>distribuci\u00f3n, <span class=\"_ _8\"></span>directa <span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>indirecta. <span class=\"_ _4\"></span>Si <span class=\"_ _8\"></span>existieran <span class=\"_ _4\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span>ejercicios anteriores que <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>icieran que <span class=\"_ _0\"></span>el<span class=\"_ _1\"></span> valor del patrimoni<span class=\"_ _0\"></span>o neto de <span class=\"_ _0\"></span>la Sociedad dominante <span class=\"_ _0\"></span>fuera inferior a l<span class=\"_ _0\"></span>a cifra del<span class=\"_ _27\"> </span>capital social, el beneficio se destinar\u00e1 a la compensaci\u00f3n de dichas p\u00e9rdidas.<span class=\"_ _27\"> </span>Adicionalmente la Novaci\u00f3n Modificativa del Convenio de<span class=\"_ _1\"></span> acreedores <span class=\"_ _1\"></span>firmado por la Sociedad en los a\u00f1os 20<span class=\"_ _1\"></span>09-2010<span class=\"_ _27\"> </span>establece <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>Dominante <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>podr\u00e1 <span class=\"_ _1\"></span>repartir <span class=\"_ _1\"></span>dividend<span class=\"_ _1\"></span>os m<span class=\"_ _1\"></span>onetarios <span class=\"_ _1\"></span>durante l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>primeros <span class=\"_ _1\"></span>a\u00f1os <span class=\"_ _1\"></span>desde <span class=\"_ _1\"></span>la<span class=\"_ _27\"> </span>firma de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>isma. A <span class=\"_ _6\"></span>partir del <span class=\"_ _6\"></span>tercer a\u00f1o, <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> rep<span class=\"_ _0\"></span>arto de <span class=\"_ _6\"></span>dividendos est\u00e1 <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ondicionado <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>obligaci\u00f3n de <span class=\"_ _6\"></span>amortizaci\u00f3n<span class=\"_ _27\"> </span>acelerada de l<span class=\"_ _1\"></span>as deudas c<span class=\"_ _1\"></span>oncursales sujetas a dicho <span class=\"_ _1\"></span>acuerdo por un i<span class=\"_ _1\"></span>mporte del 75% <span class=\"_ _1\"></span>del Flujo Excedentario de <span class=\"_ _1\"></span>Caja<span class=\"_ _27\"> </span>seg\u00fan <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>define<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>dicho <span class=\"_ _4\"></span>t\u00e9rmino <span class=\"_ _8\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>mencionado <span class=\"_ _4\"></span>cont<span class=\"_ _1\"></span>rato. <span class=\"_ _8\"></span>Las<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>reservas <span class=\"_ _8\"></span>designadas <span class=\"_ _4\"></span>como <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>libre <span class=\"_ _8\"></span>disposici\u00f3n, <span class=\"_ _4\"></span>as\u00ed<span class=\"_ _27\"> </span>como <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>sujetas, <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>obstante, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>limitaciones<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>distribuci\u00f3<span class=\"_ _8\"></span>n, <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>debi\u00e9ndose<span class=\"_ _27\"> </span>distribuir <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span>videndos <span class=\"_ _6\"></span><span class=\"lsc\">si<span class=\"ls0\"> <span class=\"_ _0\"></span><span class=\"ls5\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>va<span class=\"_ _1\"></span>lor <span class=\"_ _6\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _6\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>es, <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onsecuencia <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rep<span class=\"_ _1\"></span>arto <span class=\"_ _6\"></span>resul<span class=\"_ _1\"></span>ta ser, <span class=\"_ _0\"></span>inferior al capital social.<span class=\"_ _27\"> </span></span></span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "11.4. Acciones Propias El movimiento de las acciones propias durante los ejercicios <span class=\"ls5\">20</span>25 y 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>N\u00ba Acciones<span class=\"_ _0\"></span> Miles \u20ac<span class=\"ff2\"> </span>N\u00ba Acciones<span class=\"_ _0\"></span> Miles \u20ac<span class=\"ff1\"> </span>Inicial 322.648 151<span class=\"ls0\"> </span>375.397 174<span class=\"ls0\"> </span>Adquisicione<span class=\"_ _0\"></span>s 504.562 193<span class=\"ls0\"> </span>2.516.728 827<span class=\"ls0\"> </span>Enajenacione<span class=\"_ _0\"></span>s (415.100) (<span class=\"ls3\">161</span>) (2.569.477) (850)<span class=\"ls0\"> </span>Final 412.110 (<span class=\"ls3\">183</span>) 322.648 151<span class=\"ls0\"> </span>En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>022 <span class=\"_ _6\"></span>la Socieda<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>Dominante firm\u00f3 <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>Contrato <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Liqui<span class=\"_ _1\"></span>dez <span class=\"_ _6\"></span>que t<span class=\"_ _0\"></span>iene <span class=\"_ _0\"></span>como o<span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>jetivo <span class=\"_ _0\"></span>favorecer <span class=\"_ _6\"></span>la liquidez<span class=\"_ _0\"></span> y <span class=\"_ _8\"></span>regularidad <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>cotizaci\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante<span class=\"_ _1\"></span>. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>movimientos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ejercicios <span class=\"_ _8\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _8\"></span><span class=\"lse\">y </span>202<span class=\"ls0\">4 de las acciones propias se correspondieron a la ejecuci\u00f3n de dicho contrato.  </span>No <span class=\"_ _8\"></span>obstante <span class=\"_ _8\"></span>lo <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nterior <span class=\"_ _8\"></span>desde <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>24 <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nero <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>consecuencia <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>existencia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>desequilibrio <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>los saldos <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>efectivo<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valores, <span class=\"_ _8\"></span>cuyos <span class=\"_ _1\"></span>saldos <span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>han <span class=\"_ _1\"></span>permitido <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>realizaci\u00f3n po<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>proveedor de liquidez de <span class=\"_ _6\"></span>las operaciones en cond<span class=\"_ _0\"></span>iciones de mercado <span class=\"_ _0\"></span>objeto del Contrato <span class=\"_ _0\"></span>de Liquidez,<span class=\"_ _0\"></span> de acuerdo <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>n la Cir<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ular 1/2017 <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>ampara <span class=\"_ _8\"></span>dichas <span class=\"_ _8\"></span>operaciones<span class=\"_ _1\"></span><span class=\"ls9\">, <span class=\"_ _8\"></span></span>no <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>realizado <span class=\"_ _8\"></span>operaciones <span class=\"_ _8\"></span>vinculadas <span class=\"_ _8\"></span>al <span class=\"_ _4\"></span>ci<span class=\"_ _0\"></span>tado <span class=\"_ _8\"></span>contrato <span class=\"_ _4\"></span>durant<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>ese periodo de tiempo.  La <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>encuentra <span class=\"_ _4\"></span>valorando, <span class=\"_ _4\"></span>junto <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>Renta <span class=\"_ _4\"></span>4 <span class=\"_ _4\"></span>Banco, <span class=\"_ _4\"></span>S.A., <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>m<span class=\"_ _1\"></span>edidas <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>adoptar <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>regularizar <span class=\"_ _4\"></span>esta situaci\u00f3n puntual, as\u00ed como la reanudaci\u00f3n de las operaciones bajo el Contrato de Liquidez. La diferencia habida entre el total de las<span class=\"_ _1\"></span> ventas de acciones a valor de la transacci\u00f3n y valor de coste de la acci\u00f3n en autocartera, supusie<span class=\"_ _1\"></span>ron <span class=\"ls6\">un</span> <span class=\"_ _1\"></span>ingreso el <span class=\"_ _1\"></span>a\u00f1o 2025<span class=\"_ _1\"></span> <span class=\"ls5\">de <span class=\"ls6\">32</span></span> <span class=\"_ _1\"></span>miles de <span class=\"_ _1\"></span>euros (p\u00e9rdida <span class=\"_ _1\"></span>de 2<span class=\"_ _1\"></span>3 miles de e<span class=\"_ _1\"></span>uros registrada <span class=\"_ _1\"></span>contra reservas voluntarias en el a\u00f1o 2024). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "11.7. Ganancias b\u00e1sicas <span class=\"ffb\">\u2013</span> diluidas <span class=\"ls18\">por</span> acci\u00f3n<span class=\"_ _0\"></span> Las <span class=\"_ _9\"> </span>ganancias <span class=\"_ _5\"> </span>b\u00e1sicas <span class=\"_ _9\"> </span>por <span class=\"_ _5\"> </span>acci\u00f3n <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>calc<span class=\"_ _1\"></span>ulan <span class=\"_ _9\"> </span>dividiendo <span class=\"_ _9\"> </span>el  re<span class=\"_ _0\"></span>sultado <span class=\"_ _5\"> </span>del <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _9\"> </span>atribuible <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>te<span class=\"_ _1\"></span>nedores <span class=\"_ _9\"> </span>de instrumentos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>patrimonio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>dominante <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>promedio <span class=\"_ _8\"></span>ponderado <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>ordina<span class=\"_ _1\"></span>rias <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>irculaci\u00f3n durante el ejercicio, excluidas las acciones propias. El detalle del c\u00e1lculo de las ganancias b\u00e1sicas por acci\u00f3n es <span class=\"_ _0\"></span>como sigue<div class=\"c wc2 h51 gs4\"><div class=\"t m0 x1b hb y511 ff2 fs1 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c wc0 h56 gs5\"><div class=\"t m0 x12 h9 y54b ff1 fs1 fc1 sc0 ls0 ws0\">Resultado del ejerci<span class=\"_ _0\"></span>cio atribuible a<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>tenedores de<span class=\"_ _0\"></span> instrumentos<span class=\"_ _0\"></span> </div><div class=\"t m0 x12 h9 y4d6 ff5 fs1 fc1 sc0 ls0 ws0\">de patrimonio<span class=\"_ _0\"></span> neto de la dominan<span class=\"_ _0\"></span>te (miles \u20ac)<span class=\"ff1\"> </span></div></div><div class=\"c wc1 h56 gs6\"><div class=\"t m0 x68 h9 yec ff1 fs1 fc1 sc0 ls0 ws0\">3.695 </div></div><div class=\"c wc2 h56 gs7\"><div class=\"t m0 x4d h9 yec ff1 fs1 fc1 sc0 ls0 ws0\">3.031 </div></div><div class=\"c wc0 h2d gs8\"><div class=\"t m0 x12 h9 y21a ff1 fs1 fc1 sc0 ls0 ws0\">Promedio ponder<span class=\"_ _0\"></span>ado de accione<span class=\"_ _0\"></span>s ordinarias en circula<span class=\"_ _0\"></span>ci\u00f3n </div><div class=\"t m0 x12 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">b\u00e1sicas </div></div><div class=\"c wc1 h2d gs9\"><div class=\"t m0 x40 h9 y12c ff1 fs1 fc1 sc0 ls0 ws0\">405.025.680 </div></div><div class=\"c wc2 h2d gsa\"><div class=\"t m0 x2e h9 y12c ff1 fs1 fc1 sc0 ls0 ws0\">347.211.126 </div></div><div class=\"c wc0 h53 gsb\"><div class=\"t m0 x12 hb y516 ff2 fs1 fc1 sc0 ls0 ws0\">Ganancias b\u00e1sica<span class=\"_ _0\"></span>s por acci\u00f3n (<span class=\"_ _0\"></span>euro por acci\u00f3n) </div></div><div class=\"c wc1 h53 gsc\"><div class=\"t m0 x6f hb y516 ff2 fs1 fc1 sc0 ls0 ws0\">+0,00<span class=\"ls3\">91</span> </div></div><div class=\"c wc2 h53 gsd\"><div class=\"t m0 x31 hb y516 ff2 fs1 fc1 sc0 ls0 ws0\">+0,0087 </div></div><div class=\"c w2 h1d gse\"><div class=\"t m0 x4f h16 y72a ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y72b ff1 fs5 fc1 sc0 ls0 ws0\">El promedio ponderado de las acciones ordinarias en circulaci\u00f3n b\u00e1sicas s<span class=\"_ _1\"></span>e muestra a continuaci\u00f3n: </div><div class=\"t m0 x4f h16 y72c ff1 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _21\"> </span> </div></div><div class=\"c wc4 h1f gsf\"><div class=\"t m0 x1a hb y152 ff2 fs1 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w87 h1f gs10\"><div class=\"t m0 x1b hb y152 ff2 fs1 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c wc3 h1f gs11\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Acciones ordinar<span class=\"_ _0\"></span>ias b\u00e1sicas en <span class=\"_ _0\"></span>circulaci\u00f3n al 1 de<span class=\"_ _0\"></span> enero </div></div><div class=\"c wc4 h1f gs12\"><div class=\"t m0 x44 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">400.211.488 </div></div><div class=\"c w87 h1f gs13\"><div class=\"t m0 x2e h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">344.474.330 </div></div><div class=\"c wc3 h20 gs14\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Efecto de la<span class=\"_ _0\"></span>s acciones emitida<span class=\"_ _0\"></span>s ampliaci\u00f3n de<span class=\"_ _0\"></span> capital dinerar<span class=\"_ _0\"></span>ia y por conver<span class=\"_ _0\"></span>si\u00f3n de cr\u00e9ditos </div></div><div class=\"c wc4 h20 gs15\"><div class=\"t m0 x1d h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h20 gs16\"><div class=\"t m0 x31 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">562.679 </div></div>Efecto de la<span class=\"_ _0\"></span>s acciones emitida<span class=\"_ _0\"></span>s conversi\u00f3n obl<span class=\"_ _0\"></span>igaciones Programa A\u00f1<span class=\"_ _0\"></span>o 2019  2.581.108 2.545.676 Efecto de la<span class=\"_ _0\"></span>s acciones emitida<span class=\"_ _0\"></span>s conversi\u00f3n obl<span class=\"_ _0\"></span>igaciones Programa Jun<span class=\"_ _0\"></span>io 2023 92.553 - Efecto de la<span class=\"_ _0\"></span>s acciones emitida<span class=\"_ _0\"></span>s conversi\u00f3n obl<span class=\"_ _0\"></span>igaciones Programa Diciembre<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>2023 448.532 - Efecto de la<span class=\"_ _0\"></span>s acciones emitida<span class=\"_ _0\"></span>s conversi\u00f3n obl<span class=\"_ _0\"></span>igaciones Programa Jun<span class=\"_ _0\"></span>io 2025 2.104.110 - Efecto acciones<span class=\"_ _0\"></span> en autocartera  (41<span class=\"ls0\">2.111) </span>(371.559) Promedio ponderad<span class=\"_ _6\"></span>o <span class=\"_ _1\"></span>de accion<span class=\"_ _0\"></span>es ordinarias b\u00e1sicas<span class=\"_ _0\"></span> en circula<span class=\"_ _0\"></span>ci\u00f3n al 31 de dicie<span class=\"_ _0\"></span>mbre 405.025.680 347.211.126 Las  obl<span class=\"_ _0\"></span>igaciones  convertibles <span class=\"_ _5\"> </span>en  circulaci\u00f3n <span class=\"_ _5\"> </span>so<span class=\"_ _1\"></span>n <span class=\"_ _b\"> </span>instrumentos <span class=\"_ _b\"> </span>financieros  poten<span class=\"_ _0\"></span>cialmente  d<span class=\"_ _0\"></span>ilusivos.  Durante  los ejercicios <span class=\"ls5\">20</span>25 y <span class=\"_ _1\"></span>2024 dichos ins<span class=\"_ _1\"></span>trumentos han resultado anti dilusivos, p<span class=\"_ _1\"></span>or lo que no <span class=\"_ _1\"></span>se muestra su c<span class=\"_ _1\"></span>\u00e1lculo en estas cuentas anuales consolidadas",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "12.<span class=\"ls0\"> <span class=\"_ _13\"> </span> Participaciones Socios Ext<span class=\"_ _0\"></span>ernos  </span>El detalle y los movimientos del ep\u00edgrafe de participaciones no dominantes se muestra en el Estado de Cambios en el Patrimonio Neto Consolidado. Su detalle por sociedades es como sigue: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Saldo Incial 2.093 223<span class=\"ls0\"> </span>Movimientos en<span class=\"_ _0\"></span> intereses minorita<span class=\"_ _0\"></span>rios de Nextil <span class=\"_ _0\"></span>Elastics Fabrics, S.<span class=\"_ _0\"></span>A. 4.336<span class=\"ls0\"> </span>2.093 Movimientos en<span class=\"_ _0\"></span> intereses minorita<span class=\"_ _0\"></span>rios en Horizon Re<span class=\"_ _6\"></span>search Lab, S.L. - (223)<span class=\"ls0\"> </span> Saldo Final 6.429 2.093 Con fecha 31 <span class=\"_ _6\"></span>de diciembre de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>024 y <span class=\"_ _0\"></span>de acuerdo <span class=\"_ _0\"></span>con la es<span class=\"_ _0\"></span>trategia establecida <span class=\"_ _0\"></span>en el P<span class=\"_ _0\"></span>lan 2024<span class=\"_ _1\"></span>-2026 del Grupo Ne<span class=\"_ _6\"></span>x<span class=\"_ _1\"></span>til, dio<span class=\"ls0\"> entrada a <span class=\"_ _1\"></span>un accionista minoritario en<span class=\"_ _1\"></span> el capital s<span class=\"_ _1\"></span>ocial de la <span class=\"_ _1\"></span>filial guatemalteca<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con la <span class=\"_ _1\"></span>firma de un pacto<span class=\"_ _1\"></span> de socios<span class=\"_ _1\"></span><span class=\"ls13\">. </span></span>En <span class=\"_ _1\"></span>este sentido, <span class=\"_ _1\"></span>Nextil <span class=\"_ _1\"></span>Elastics Fabrics, <span class=\"_ _1\"></span>SA. <span class=\"_ _1\"></span>(NEF) <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>la menci<span class=\"_ _1\"></span>onada fecha <span class=\"_ _1\"></span>realiz\u00f3 <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>primera ampliaci\u00f3n <span class=\"_ _1\"></span>de c<span class=\"_ _1\"></span>apital dirigida al inversor <span class=\"_ _6\"></span>ci<span class=\"_ _1\"></span>tado por <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>3.406 miles de <span class=\"_ _0\"></span>euros, que fue \u00edntegramente suscrita y d<span class=\"_ _0\"></span>esembolsada a 31 <span class=\"_ _0\"></span>de diciembre de 2<span class=\"_ _0\"></span>024. Esta e<span class=\"_ _0\"></span>s la <span class=\"_ _0\"></span>primera de las ampliacione<span class=\"_ _0\"></span>s de capital q<span class=\"_ _0\"></span>ue tiene pr<span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>gramadas la <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ociedad filial <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>ra dar<span class=\"_ _6\"></span> entrada <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>este <span class=\"_ _8\"></span>inversor, <span class=\"_ _8\"></span>otorg\u00e1ndole <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _8\"></span>final <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>25% <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>social <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>NEF <span class=\"_ _8\"></span>una<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>vez <span class=\"_ _8\"></span>completadas dichas ampliaciones de capital. Durante <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>sociedad <span class=\"_ _4\"></span>Next<span class=\"_ _0\"></span>il <span class=\"_ _4\"></span>El<span class=\"_ _0\"></span>astics <span class=\"_ _8\"></span>Fabrics, <span class=\"_ _4\"></span>SA. <span class=\"_ _8\"></span>(NEF) <span class=\"_ _8\"></span>ha <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>levado <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>abo <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>dos <span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>pliaciones <span class=\"_ _8\"></span>de capital <span class=\"_ _4\"></span>acordadas <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>citado <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>acto <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>socios, <span class=\"_ _4\"></span>completando <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>s\u00ed <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>participaci\u00f3n <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>ocio <span class=\"_ _4\"></span>minoritario <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> diciembre <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>20<span class=\"_ _1\"></span>25 <span class=\"_ _8\"></span>ascie<span class=\"_ _1\"></span>nde <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>5% <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _4\"></span>social<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>filial. <span class=\"_ _4\"></span>Ello <span class=\"_ _4\"></span>ha <span class=\"_ _8\"></span>supuesto <span class=\"_ _4\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>atribuci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>resultado <span class=\"_ _4\"></span>por importe <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>15 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del resto<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>patrimonio c<span class=\"_ _1\"></span>onforme el<span class=\"_ _1\"></span> movimiento <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>en el <span class=\"_ _1\"></span>estado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cambios <span class=\"_ _1\"></span>en el patrimonio adjunto. A 31 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _0\"></span>de 2025 la <span class=\"_ _6\"></span>partici<span class=\"_ _1\"></span>paci\u00f3n de <span class=\"_ _6\"></span>socios externos en e<span class=\"_ _6\"></span>l<span class=\"_ _1\"></span> capital <span class=\"_ _0\"></span>de Nextil <span class=\"_ _0\"></span>Elastic Fabrics, <span class=\"_ _0\"></span>S.A. (NEF) <span class=\"_ _0\"></span>es del 25% (20% a 31 de diciembre de 2024). Con fecha <span class=\"_ _1\"></span>24 de julio<span class=\"_ _1\"></span> de 2024, Nex<span class=\"_ _1\"></span>til <span class=\"_ _1\"></span>adquiri\u00f3 el <span class=\"_ _1\"></span>100% de <span class=\"_ _1\"></span>las participaciones sociales de Ho<span class=\"_ _1\"></span>rizon Research <span class=\"_ _1\"></span>Lab S.L., propietaria <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>tecn<span class=\"_ _1\"></span>olog\u00eda <span class=\"_ _1\"></span>de ti<span class=\"_ _1\"></span>ntado <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>natural <span class=\"_ _1\"></span>Greendyes<span class=\"_ _27\"> </span>\u00ae<span class=\"_ _27\"> </span>. <span class=\"_ _1\"></span>Nextil, <span class=\"_ _1\"></span>hasta <span class=\"_ _1\"></span>esa <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>due\u00f1a <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>75% <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a mencionada sociedad.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-597": {
   "value": "13.<span class=\"ls0\"> <span class=\"_ _7\"></span> Pasivos Financiero<span class=\"ls5\">s </span>con Entidades de Cr\u00e9dito y Obligaciones Convertibles y Obligaciones de Renta Fija </span>La composici\u00f3n de los pasivos financieros con entidades de cr\u00e9dito y obligaciones convertibles<span class=\"_ _1\"></span> al 31 de diciembre del <span class=\"ls0\">2025 <span class=\"lsc\">y <span class=\"ls6\">20</span></span>24 es la siguiente: </span>13.1 Deudas con Entidades de Cr\u00e9dito El detalle de las deudas con entidades de cr\u00e9dito al 31 de diciembre del 2025 <span class=\"_ _1\"></span>y de 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>A largo plazo Pr\u00e9stamos a largo p<span class=\"_ _6\"></span>laz<span class=\"_ _1\"></span>o con<span class=\"_ _0\"></span> entidades de cr\u00e9d<span class=\"_ _0\"></span>ito 1.909<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>1.909<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>A corto plazo Pr\u00e9stamos a cor<span class=\"_ _0\"></span>to plazo con<span class=\"_ _0\"></span> entidades de cr\u00e9d<span class=\"_ _0\"></span>ito  2.014 1.591 Deudas a corto pla<span class=\"_ _6\"></span>z<span class=\"_ _1\"></span>o por cr\u00e9dito<span class=\"_ _0\"></span> dispuesto  229<span class=\"ls0\"> </span>2.888 2.24<span class=\"ls0\">3 </span>4.479  Total Deudas c<span class=\"_ _0\"></span>on Entidades de<span class=\"_ _0\"></span> Cr\u00e9dito 4.152 5.365 El<span class=\"ls0\"> <span class=\"_ _6\"></span>detalle <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>vencimientos <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>pasivos financieros <span class=\"_ _0\"></span>con entidades de <span class=\"_ _0\"></span>cr\u00e9dito al <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>anual <span class=\"_ _6\"></span>terminado </span></span></span></span></span></span></span>al 31 de diciembre de 2025 y de 2024 es como <span class=\"_ _6\"></span>sigue: Vencimientos a 31<span class=\"_ _6\"></span>.<span class=\"_ _1\"></span>12.2025 202<span class=\"ls0\">6 </span>202<span class=\"ls0\">7 </span>202<span class=\"ls0\">8 </span>Total Deudas con entida<span class=\"_ _0\"></span>des de cr\u00e9dito 2.24<span class=\"ls0\">3 </span>1.909<span class=\"ls0\"> </span>- 4.152 2.24<span class=\"ls0\">3 </span>1.909<span class=\"ls0\"> </span>- 4.152 Vencimientos a 31<span class=\"_ _6\"></span>.<span class=\"_ _1\"></span>12.2024 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Total Deudas con entida<span class=\"_ _0\"></span>des de cr\u00e9dito 4.479 866<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>5.365 4.479 866<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>5.365 Se registran <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>ep\u00edgrafe los <span class=\"_ _6\"></span>pr\u00e9<span class=\"_ _1\"></span>stamos concedidos a <span class=\"_ _0\"></span>las sociedades<span class=\"_ _0\"></span> filiales de<span class=\"_ _0\"></span> Portugal y Guat<span class=\"_ _0\"></span>emala, por entidades<span class=\"_ _0\"></span> locales bancarias de primer nivel en el \u00e1mbito de la regi\u00f3n. As\u00ed, en<span class=\"_ _1\"></span> las <span class=\"_ _1\"></span>filiales <span class=\"_ _1\"></span>portuguesas <span class=\"_ _1\"></span>cabe de<span class=\"_ _1\"></span>stacar los <span class=\"_ _1\"></span>pr\u00e9stamos firm<span class=\"_ _1\"></span>ados con <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>bancos Millenium <span class=\"_ _1\"></span>BCP, <span class=\"_ _1\"></span>Caixa Geral <span class=\"_ _1\"></span>de Dep\u00f3sitos o M<span class=\"_ _1\"></span>ontep\u00edo, que devengan tipos de i<span class=\"_ _1\"></span>nter\u00e9s de merados e<span class=\"_ _1\"></span>n conjunto sobre el 2%<span class=\"_ _8\"></span> y<span class=\"_ _1\"></span> un saldo dispuesto a<span class=\"_ _1\"></span> 31 de diciembre de 2025 de 1.674 miles de euros (2.888 miles de euros a cierre del ejercicio 2024) Por su parte, d<span class=\"_ _0\"></span>urante el ejercicio 2025 <span class=\"_ _0\"></span>la filial guatemalteca ha <span class=\"_ _0\"></span>accedido a financiaci\u00f3n b<span class=\"_ _0\"></span>ancaria local, por <span class=\"_ _0\"></span>primera vez en su historia, mediante la disposici\u00f3n de l\u00edneas de cr\u00e9dito comercial<span class=\"ls5\">es</span> y pr\u00e9stamos con el Banco Industrial y el BAC, que <span class=\"_ _8\"></span>devenga <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>pos <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>local <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>entorno <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>8% <span class=\"_ _8\"></span>anual<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>1.80<span class=\"_ _1\"></span>3 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>euros (1.573 miles de euros dispuesto a largo plazo). Deudas con entidades Obligaciones <span class=\"_ _0\"></span> Convertibles <span class=\"_ _0\"></span> Obligaciones de Renta Fija Totales de cr\u00e9dito 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos financiero<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>a coste<span class=\"_ _0\"></span> amortizado 1.909 886<span class=\"ls0\"> </span>1.676 10.956 - - 3.585 11.842 Pasivos financ<span class=\"_ _0\"></span>ieros a largo plaz<span class=\"_ _0\"></span>o 1.909 886<span class=\"ls0\"> </span>1676<span class=\"ls0\"> </span>10.956 - - 3.585 11.842 Pasivos financiero<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>a coste<span class=\"_ _0\"></span> amortizado 2.243 4.479 800<span class=\"ls0\"> </span>1.485 8.743 - 11.786 5.964 Pasivos financ<span class=\"_ _0\"></span>ieros a corto pla<span class=\"_ _0\"></span>zo 2.243 4.479 800<span class=\"ls0\"> </span>1.485 8.743 - 11.786 5.964 Total Pasivos Fi<span class=\"_ _0\"></span>nancieros 4.152 5.365 2.476 12.441 8.743 - 15.371 17.806 Asimismo, las sociedades portuguesas, firmaron en abril 2021 con el Ban<span class=\"_ _0\"></span>co Santander dos pr\u00e9stamos por importe de 0,4 y<span class=\"_ _1\"></span> 3,6 m<span class=\"_ _1\"></span>illones de <span class=\"_ _1\"></span>euros con c<span class=\"_ _1\"></span>arencia de <span class=\"_ _1\"></span>un a\u00f1o <span class=\"_ _1\"></span>con vencimie<span class=\"_ _1\"></span>nto 2026 y <span class=\"_ _1\"></span>tipo d<span class=\"_ _1\"></span>e inter\u00e9s d<span class=\"_ _1\"></span>el 1,95%. <span class=\"_ _1\"></span>En el <span class=\"_ _1\"></span>segundo semestre <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>2<span class=\"_ _1\"></span>023 <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>alcanz\u00f3 <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>acuerdo <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>Banco <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Santander <span class=\"_ _9\"> </span>Portugal <span class=\"_ _3\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>permiti\u00f3 <span class=\"_ _3\"> </span>entre <span class=\"_ _9\"> </span>otros <span class=\"_ _9\"> </span>efectos amortizar <span class=\"_ _1\"></span>anticipadamente <span class=\"_ _1\"></span>1,5 <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>contra <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>liberaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>olateral que <span class=\"_ _8\"></span>manten\u00eda e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Banco. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>31 de diciembre <span class=\"_ _6\"></span>de 2024 <span class=\"_ _0\"></span>la cantid<span class=\"_ _0\"></span>ad pendiente <span class=\"_ _0\"></span>de pago ascend\u00eda <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> 1.388 <span class=\"_ _6\"></span>miles de <span class=\"_ _0\"></span>euros. Con <span class=\"_ _0\"></span>fecha 6 <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> ag<span class=\"_ _0\"></span>osto de <span class=\"_ _6\"></span>2025 las filiales portuguesas SICI 93 <span class=\"_ _1\"></span>y Playvest, han vendido la totalidad d<span class=\"_ _1\"></span>e sus naves productivas ubicadas en el <span class=\"_ _1\"></span>norte de Portugal, po<span class=\"_ _1\"></span>r un importe <span class=\"_ _1\"></span>total de 4,4<span class=\"_ _1\"></span> millones de <span class=\"_ _1\"></span>euros.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Como resultado de <span class=\"_ _1\"></span>la transacci\u00f3n, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>procedido a<span class=\"_ _1\"></span> cancelar la totalidad <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>deuda <span class=\"_ _8\"></span>bancaria <span class=\"_ _1\"></span>asociada <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>dichos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>740.000 <span class=\"_ _1\"></span>euros<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>manten\u00eda <span class=\"_ _1\"></span>viva <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>el Banco Santander. Con <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>9 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _8\"></span>dominante <span class=\"_ _8\"></span>formaliz\u00f3 <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>r\u00e9stamo <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntidad <span class=\"_ _8\"></span>financiera CaixaBank <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>un <span class=\"_ _4\"></span>importe <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>5<span class=\"_ _1\"></span>05 <span class=\"_ _4\"></span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>e <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>2,75%, <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>vencimiento <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>enero <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>2025<span class=\"_ _8\"></span><span class=\"ls13\">. </span>Asimismo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>respecta <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>\u00e9sta <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>concedido <span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Sabadell <span class=\"_ _1\"></span>por importe de 675 miles <span class=\"_ _1\"></span>de euros, d<span class=\"_ _1\"></span>e los cuales 309 miles de <span class=\"_ _1\"></span>euros se encuentran registrados a largo plazo, <span class=\"_ _1\"></span>devengado un tipo de inter\u00e9s fijo del 4.5%. Todos los importes admitidos en dichas p\u00f3lizas est\u00e1n cubiertos por seguro de cr\u00e9dito. 13.2. Obligaciones convertibles y otros valores El detalle de las deudas por obligaciones convertibles y otros valores al 31 de diciembre d<span class=\"_ _0\"></span>el 202<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> y de 2024 es el siguiente : 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>A largo plazo Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cA\u00f1o 2019\u201d<span class=\"ff1\"> </span>- 3.014 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cJunio<span class=\"_ _0\"></span> 2023\u201d<span class=\"ff1\"> </span>1.294 1.618 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cDiciembr<span class=\"_ _0\"></span>e 20<span class=\"ls3\">23\u201d</span><span class=\"ff1\"> </span>- 1.378 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201c<span class=\"ff1\">Growth-</span>Play<span class=\"_ _0\"></span>vest\u201d<span class=\"ff1\"> </span>382<span class=\"ls0\"> </span>4.946 1.676 10.956 A corto plazo Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cA\u00f1o 2019\u201d<span class=\"ff1\"> </span>205<span class=\"ls0\"> </span>567<span class=\"ls0\"> </span>Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cJunio<span class=\"_ _0\"></span> 2023\u201d<span class=\"ff1\"> </span>137<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cDiciembr<span class=\"_ _0\"></span>e 20<span class=\"ls3\">23\u201d</span><span class=\"ff1\"> </span>458<span class=\"ls0\"> </span>217<span class=\"ls0\"> </span>Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201c<span class=\"ff1\">Growth-</span>Play<span class=\"_ _0\"></span>vest\u201d<span class=\"ff1\"> </span>- 300<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>1.485  Total Deudas <span class=\"_ _0\"></span>por Obligaciones <span class=\"_ _0\"></span>Convertibles 2.476<span class=\"ls0\"> </span>12.441 Para <span class=\"_ _1\"></span>mejor c<span class=\"_ _1\"></span>omprensi\u00f3n se <span class=\"_ _1\"></span>adjunta <span class=\"_ _1\"></span>el siguiente <span class=\"_ _1\"></span>cuadro <span class=\"_ _1\"></span>resumen donde <span class=\"_ _1\"></span>adem\u00e1s <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>impacto citado <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>nteriormente <span class=\"_ _1\"></span>en los <span class=\"_ _3\"> </span>ep\u00edgrafes <span class=\"_ _3\"> </span>\u201cObligaciones <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>valores <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>egociables <span class=\"_ _3\"> </span>no <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>orriente\u201d <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>\u201cObligaciones <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>valores <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>egociables corrientes\u201d, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>detalle <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>impacto <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>sociado <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _8\"></span>\u201cOtros <span class=\"_ _8\"></span>Instrumentos <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>atrimonio <span class=\"_ _8\"></span>Neto\u201d <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Patrimonio <span class=\"_ _8\"></span>Neto Consolidado adjunto,<span class=\"_ _0\"></span> conform<span class=\"_ _0\"></span>e a <span class=\"_ _6\"></span>la contabilizaci\u00f3n <span class=\"_ _6\"></span>realizada del <span class=\"_ _6\"></span>valor de <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>ichas o<span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ligaciones s<span class=\"_ _0\"></span>iguiendo las <span class=\"_ _6\"></span>normas de<span class=\"_ _0\"></span> registros y valoraci\u00f3n acordes. 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Deuda Financiera Instrumentos de Patrimonio Deuda Financiera Instrumentos de Patrimonio Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cA\u00f1o 2019\u201d<span class=\"ff1\"> </span>205<span class=\"ls0\"> </span>6.562 3.581 5.228 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cJunio<span class=\"_ _0\"></span> 2023\u201d<span class=\"ff1\"> </span>1.431 941<span class=\"ls0\"> </span>2.019 3.609 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cDiciembr<span class=\"_ _0\"></span>e 20<span class=\"ls3\">23\u201d</span><span class=\"ff1\"> </span>458<span class=\"ls0\"> </span>2.750 1.595 1.766 Programa de Obliga<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>iones Conver<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>ibles \u201cGrwoth<span class=\"ff1\">-</span>Play<span class=\"_ _0\"></span>vest\u201d<span class=\"ff1\"> </span>382<span class=\"ls0\"> </span>5.014 5.246 - Programa de Ins<span class=\"_ _0\"></span>trumento de Pa<span class=\"_ _0\"></span>trimonio Busine<span class=\"_ _0\"></span>sgate (Nota 15) - 2.812 - 2.812 Programa de Ins<span class=\"_ _0\"></span>trumento de Pa<span class=\"_ _0\"></span>trimonio AC Securitie<span class=\"_ _0\"></span>s  - 1.923 - -  Total Deudas <span class=\"_ _0\"></span>por Obligaciones <span class=\"_ _0\"></span>Convertibles 2.476 20.002 12.441 13.415 Programa obligaciones \u201cA\u00f1o 2019\u201d:<span class=\"ffa\"> </span>Con <span class=\"_ _4\"> </span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _4\"></span>1 <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>20<span class=\"_ _1\"></span>23, <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>Junta <span class=\"_ _3\"> </span>General <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>Accionistas <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _3\"> </span>aprob\u00f3 <span class=\"_ _4\"></span>novar <span class=\"_ _3\"> </span>los t\u00e9rminos y condiciones de l<span class=\"_ _1\"></span>as obligaciones convertibles existentes en aquel momento.  El valor nominal u<span class=\"_ _1\"></span>nitario pas\u00f3 a <span class=\"_ _1\"></span>ser <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,35 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>n\u00famero<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>25.869.932 <span class=\"_ _1\"></span>perteneciendo <span class=\"_ _1\"></span>todas <span class=\"_ _1\"></span>ellas a<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>\u00fanica <span class=\"_ _1\"></span>serie, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>las siguientes caracter\u00edsticas: \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Inter\u00e9s nominal anual del siete con cinco por ciento (7,5%).  </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Inter\u00e9s <span class=\"_ _6\"></span>nominal <span class=\"_ _0\"></span>anual <span class=\"_ _6\"></span>adicional <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>cinco <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>ciento (<span class=\"_ _6\"></span>5<span class=\"_ _1\"></span>%) <span class=\"_ _6\"></span>pagadero <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>encimiento <span class=\"_ _6\"></span>final <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>acciones </span>de la Sociedad emitidas a un tipo o precio de emisi\u00f3n de 0,35 euros por acci\u00f3n.  \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Bonificaci\u00f3n <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>favor <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>inversor <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>2,5% <span class=\"_ _9\"> </span>del <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>aldo <span class=\"_ _9\"> </span>vivo <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>convertido <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>agadero <span class=\"_ _9\"> </span>en </span>acciones de la Sociedad a la fecha de vencimiento.  \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>La conversi\u00f3n se establece en una (1) acci\u00f3n de la Sociedad por una (1) Obligaci\u00f3n.  </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>El vencimiento <span class=\"_ _6\"></span>tendr\u00e1 lugar <span class=\"_ _6\"></span>en la <span class=\"_ _0\"></span>primera <span class=\"_ _0\"></span>de las <span class=\"_ _6\"></span>siguientes fechas <span class=\"_ _6\"></span>(i<span class=\"_ _1\"></span>) l<span class=\"_ _0\"></span>a fecha <span class=\"_ _6\"></span>en que <span class=\"_ _6\"></span>se amorticen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>manera </span>anticipada las obligaciones; o (ii) el 17 de junio de 2026.  \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>El valor en libros del componente de pasivo en el momento de la novaci\u00f3n ascend\u00eda 9.054 miles de euros. </span>Los o<span class=\"_ _1\"></span>bligacionistas podr\u00e1n <span class=\"_ _1\"></span>convertir <span class=\"_ _1\"></span>las obligaciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cualquier mom<span class=\"_ _1\"></span>ento hasta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha de <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>final <span class=\"_ _1\"></span>en la proporci\u00f3n que el obligacionista estime oportuno.  Variaciones ejercicio 2025 Durante el ejercicio 2025 se<span class=\"_ _1\"></span> han realizado las siguientes<span class=\"_ _1\"></span> conversiones de obligaciones en acciones (Ver Nota 11), tal y como de describe a continuaci\u00f3n: - <span class=\"_ _23\"> </span>Con <span class=\"_ _8\"></span>fecha <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>abril <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>025, <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Banco <span class=\"_ _1\"></span>Santander, <span class=\"_ _8\"></span>S.A. c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>entidad <span class=\"_ _8\"></span>agente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>emisi\u00f3n, <span class=\"_ _1\"></span>comunic\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>la Sociedad la c<span class=\"_ _1\"></span>onversi\u00f3n por parte de l<span class=\"_ _1\"></span>os tenedores de las <span class=\"_ _1\"></span>Obligaciones Convertibles 2019 de <span class=\"_ _1\"></span>2.069.583 Obligaciones Convertibles 2019, lo qu<span class=\"_ _1\"></span>e representa 2<span class=\"_ _1\"></span>.609.583 nuevas acciones d<span class=\"_ _1\"></span>e 0,016 euros de va<span class=\"_ _1\"></span>lor nominal cada una d<span class=\"_ _1\"></span>e ellas. En consecuencia, <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>a procedido a <span class=\"_ _1\"></span>la ejecuci\u00f3n <span class=\"_ _1\"></span>del correspondiente <span class=\"_ _1\"></span>aumento de c<span class=\"_ _1\"></span>apital social c<span class=\"_ _1\"></span>on el <span class=\"_ _1\"></span>fin de <span class=\"_ _1\"></span>atender a la conver<span class=\"_ _0\"></span>si\u00f3n de las <span class=\"_ _6\"></span>ci<span class=\"_ _1\"></span>tadas <span class=\"_ _0\"></span>Obligaciones Convertibles 201<span class=\"_ _0\"></span>9 po<span class=\"_ _1\"></span>r un <span class=\"_ _6\"></span>im<span class=\"_ _1\"></span>porte nominal <span class=\"_ _0\"></span>de 42 <span class=\"_ _0\"></span>miles de eur<span class=\"_ _0\"></span>os, mediante<span class=\"_ _0\"></span> la <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2.609.<span class=\"_ _0\"></span>583 <span class=\"_ _4\"></span>nuevas <span class=\"_ _4\"></span>acciones <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>0,016 <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _4\"></span>nominal <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ellas <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>prima <span class=\"_ _4\"></span>de emisi\u00f3n de 0<span class=\"_ _1\"></span>,3340 euros por acci\u00f3n, si<span class=\"_ _1\"></span>endo el tipo de <span class=\"_ _1\"></span>emisi\u00f3n de las <span class=\"_ _1\"></span>Nuevas Acciones de 0,35 e<span class=\"_ _1\"></span>u<span class=\"_ _8\"></span>ros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a 872 miles de eu<span class=\"_ _0\"></span>ros. <span class=\"_ _1\"></span> - <span class=\"_ _23\"> </span>Con fecha 20 de j<span class=\"_ _1\"></span>unio de 2025, el Banco Santander, S.A. como e<span class=\"_ _1\"></span>ntidad agente de la emisi\u00f3n, comunic\u00f3 a<span class=\"_ _1\"></span> la Sociedad la c<span class=\"_ _1\"></span>onversi\u00f3n por parte de l<span class=\"_ _1\"></span>os tenedores de las <span class=\"_ _1\"></span>Obligaciones Convertibles 2019 de <span class=\"_ _1\"></span>1.142.889 Obligaciones Convertibles 2019, lo qu<span class=\"_ _1\"></span>e representa <span class=\"_ _1\"></span>1.142.889 nuevas acciones d<span class=\"_ _1\"></span>e 0,016 euros de va<span class=\"_ _1\"></span>lor nominal cada una de <span class=\"_ _1\"></span>ellas. En consecuencia, <span class=\"_ _1\"></span>se h<span class=\"_ _1\"></span>a procedido a <span class=\"_ _1\"></span>la ejecuci\u00f3n <span class=\"_ _1\"></span>del correspondiente <span class=\"_ _1\"></span>aumento de c<span class=\"_ _1\"></span>apital social c<span class=\"_ _1\"></span>on el <span class=\"_ _1\"></span>fin de <span class=\"_ _1\"></span>atender a la conver<span class=\"_ _0\"></span>si\u00f3n de las <span class=\"_ _6\"></span>ci<span class=\"_ _1\"></span>tadas <span class=\"_ _0\"></span>Obligaciones Convertibles 201<span class=\"_ _0\"></span>9 po<span class=\"_ _1\"></span>r un <span class=\"_ _6\"></span>im<span class=\"_ _1\"></span>porte no<span class=\"_ _0\"></span>minal de 18 <span class=\"_ _0\"></span>miles de eur<span class=\"_ _0\"></span>os, mediante<span class=\"_ _0\"></span> la <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>1.142.<span class=\"_ _0\"></span>889 <span class=\"_ _4\"></span>nuevas <span class=\"_ _4\"></span>acciones <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>0,016 <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _4\"></span>nominal <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ellas <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _8\"></span>prima <span class=\"_ _4\"></span>de emisi\u00f3n de 0<span class=\"_ _1\"></span>,3340 euros por acci\u00f3n, si<span class=\"_ _1\"></span>endo el tipo de <span class=\"_ _1\"></span>emisi\u00f3n de las <span class=\"_ _1\"></span>Nuevas Acciones de 0,35 e<span class=\"_ _8\"></span>u<span class=\"_ _1\"></span>ros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a 382 miles de eu<span class=\"_ _0\"></span>ros. <span class=\"_ _1\"></span> - <span class=\"_ _23\"> </span>Con fecha <span class=\"_ _1\"></span>14 de <span class=\"_ _1\"></span>agosto de 2025, <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Banco Santander, S.A. como <span class=\"_ _1\"></span>entidad agente <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>emisi\u00f3n, comunic\u00f3 a la Sociedad la conversi\u00f3n por parte de lo<span class=\"_ _0\"></span>s tenedores de las Obligaciones Convertibles 2019 de 28<span class=\"_ _0\"></span>5.713 Obligaciones Convertibles <span class=\"_ _0\"></span>2019, lo <span class=\"_ _6\"></span>que repr<span class=\"_ _0\"></span>esenta 285.713 n<span class=\"_ _0\"></span>uevas accion<span class=\"_ _0\"></span>es de <span class=\"_ _6\"></span>0,016 euros <span class=\"_ _6\"></span>de valor <span class=\"_ _6\"></span>nominal cada <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _0\"></span>de el<span class=\"_ _0\"></span>las. En<span class=\"_ _0\"></span> consecuencia, se ha procedido a la ejecuci\u00f3n del <span class=\"_ _0\"></span>correspondiente aumento de capital soci<span class=\"_ _0\"></span>al con el fin de atender a la<span class=\"_ _0\"></span> conversi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>citadas <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _8\"></span>Convertibles <span class=\"_ _1\"></span>2019 <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>5 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros, <span class=\"_ _8\"></span>mediante <span class=\"_ _1\"></span>la emisi\u00f3n de <span class=\"_ _1\"></span>285.713 nuevas <span class=\"_ _1\"></span>acciones de 0,016 <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>valor nominal c<span class=\"_ _1\"></span>ada una <span class=\"_ _1\"></span>de ellas y<span class=\"_ _1\"></span> con una <span class=\"_ _1\"></span>prima de <span class=\"_ _1\"></span>emisi\u00f3n de 0,3340 euros por acci\u00f3n, siendo el ti<span class=\"_ _1\"></span>po de emisi\u00f3n de las Nuevas Acciones d<span class=\"_ _1\"></span>e 0,35 euros p<span class=\"_ _1\"></span>or a<span class=\"_ _1\"></span>cci\u00f3n. Por lo tanto, la <span class=\"_ _8\"></span>prima <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _1\"></span>total <span class=\"_ _8\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>95 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros. <span class=\"_ _1\"></span>La <span class=\"_ _8\"></span>ejecuci\u00f3n <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>referido <span class=\"_ _8\"></span>Aumento <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Capital <span class=\"_ _1\"></span>fue <span class=\"_ _8\"></span>elevada <span class=\"_ _1\"></span>a p\u00fablico en virtud de escritura otorgada con fecha 25 de agost<span class=\"_ _0\"></span>o de 2025.<span class=\"_ _1\"></span> - <span class=\"_ _23\"> </span>Con fecha 18 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _0\"></span>de 2025, el <span class=\"_ _0\"></span>Banco Santander, <span class=\"_ _0\"></span>S.A. como e<span class=\"_ _0\"></span>ntidad agente de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a emisi\u00f3n, c<span class=\"_ _0\"></span>omunic\u00f3 a  la  Sociedad  la <span class=\"_ _b\"> </span>conversi\u00f3n  por  parte  de <span class=\"_ _b\"> </span>los  tenedores  de <span class=\"_ _b\"> </span>las  Obligaciones  Convertibles  20<span class=\"_ _0\"></span>19  de  1.456.243<span class=\"_ _0\"></span> Obligaciones Convertibles 2019, lo que represe<span class=\"_ _1\"></span>nta 1.456.243 nuevas acciones de 0,016 euros de valor nominal cada una <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>las. <span class=\"_ _1\"></span>En <span class=\"_ _1\"></span>consecuencia, <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>procedido <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>ejecuci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>correspondiente <span class=\"_ _1\"></span>aumento <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>pital <span class=\"_ _1\"></span>social <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>el fin <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tender <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nversi\u00f3n de <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>citadas <span class=\"_ _1\"></span>Obligaciones <span class=\"_ _1\"></span>Convertibles <span class=\"_ _1\"></span>20<span class=\"_ _8\"></span>19 <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de euros, <span class=\"_ _1\"></span>mediante <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>1.4<span class=\"_ _1\"></span>56.243 <span class=\"_ _1\"></span>nuevas <span class=\"_ _1\"></span>acciones <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>0,016 <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>de v<span class=\"_ _1\"></span>alor <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ada <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>ellas <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>con una <span class=\"_ _8\"></span>prima <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>0,3340 <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>acci\u00f3n, <span class=\"_ _8\"></span>siendo <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tipo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>Nuevas <span class=\"_ _1\"></span>Ac<span class=\"_ _1\"></span>ciones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>0,<span class=\"_ _8\"></span>35 <span class=\"_ _8\"></span>euros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a 486 miles de euros.  Durante el ejercicio 2025 y consecuencia de las solicitudes de conversi\u00f3n realizadas (Ver Nota 10) se ha procedido <span class=\"ls6\">a </span>dar <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>baja, <span class=\"_ _8\"></span>tanto <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>instrumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>registrado <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>reconocer <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>aumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>por importe de 1.130 miles de euros y 1.117 miles de euros, respectivamente. Asimismo, a lo largo del ejercicio 2025 se han recibido compromiso f<span class=\"_ _1\"></span>irme e irrevocable de convertir en acciones de la Sociedad <span class=\"_ _17\"> </span>de <span class=\"_ _24\"> </span>determinados <span class=\"_ _17\"> </span>obligacionistas <span class=\"_ _17\"> </span>la <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _17\"> </span>asociadas <span class=\"_ _17\"> </span>a <span class=\"_ _24\"> </span>este <span class=\"_ _17\"> </span>Programa <span class=\"_ _24\"> </span>de <span class=\"_ _17\"> </span>Conversiones. <span class=\"_ _17\"> </span>En consecuencia, a <span class=\"_ _6\"></span>31 de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _0\"></span> 2025<span class=\"ls9\">, <span class=\"_ _6\"></span><span class=\"ls0\">a<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>el camb<span class=\"_ _0\"></span>io sustancial <span class=\"_ _6\"></span>en las <span class=\"_ _6\"></span>condiciones de <span class=\"_ _6\"></span>este instrumento <span class=\"_ _6\"></span>financiero </span></span>derivadas <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>compromiso <span class=\"_ _17\"> </span>firme <span class=\"_ _f\"> </span>e <span class=\"_ _17\"> </span>irrevo<span class=\"_ _0\"></span>cable <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>convertir <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>acciones <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _f\"> </span>Sociedad <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>determinados<span class=\"_ _6\"></span> obligacionistas, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Sociedad procedi\u00f3 <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>evaluar <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nuevo instr<span class=\"_ _0\"></span>umento fi<span class=\"_ _0\"></span>nancie<span class=\"_ _8\"></span>ro, <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>cual <span class=\"_ _0\"></span>ten\u00eda <span class=\"_ _6\"></span>un componente <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>deuda y otro<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>patrimonio propio <span class=\"_ _1\"></span>de acuerdo <span class=\"_ _1\"></span>con el <span class=\"_ _1\"></span>marco normativo <span class=\"_ _1\"></span>de informaci\u00f3n <span class=\"_ _1\"></span>financiera aplicable a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad. En este <span class=\"_ _4\"></span>sentido, <span class=\"_ _8\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>5 <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>razonable <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>nuevo <span class=\"_ _8\"></span>componente <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>deuda <span class=\"_ _4\"></span>fue <span class=\"_ _8\"></span>estimado <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>u<span class=\"_ _6\"></span>n experto <span class=\"_ _4\"> </span>independiente <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>partir <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>caja <span class=\"_ _4\"></span>esperados <span class=\"_ _3\"> </span>descontados, <span class=\"_ _4\"></span>arrojando <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>totalidad <span class=\"_ _3\"> </span>del instrumento <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>188 <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>(2.160 <span class=\"_ _1\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _1\"></span>de 202<span class=\"ls0\">4) <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>se <span class=\"_ _b\"> </span>ha <span class=\"_ _5\"> </span><span class=\"ls11\">re<span class=\"_ _1\"></span></span><span class=\"ff5\">flejado <span class=\"_ _5\"> </span>como <span class=\"_ _5\"> </span>\u201cDeudas <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span></span>corto  p<span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>azo <span class=\"_ _5\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _b\"> </span><span class=\"ff5\">Obligaciones <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>otros <span class=\"_ _5\"> </span>va<span class=\"_ _1\"></span>lores <span class=\"_ _9\"> </span>neg<span class=\"_ _1\"></span>ociables\u201d. <span class=\"_ _5\"> </span>El <span class=\"_ _5\"> </span>nuevo </span></span>componente de <span class=\"_ _6\"></span>patrimonio se <span class=\"_ _0\"></span>ha determinado <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> 31 <span class=\"_ _6\"></span>de diciembre <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _1\"></span>5 utili<span class=\"_ _0\"></span>zando una <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>etodolog\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n de opciones <span class=\"_ _1\"></span>realizada <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>experto <span class=\"_ _1\"></span>independiente, <span class=\"_ _1\"></span>otorgando <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>r d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>3.407 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>(955 <span class=\"_ _1\"></span>miles d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros a 31 de diciembre de 2024).  En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>eva<span class=\"_ _1\"></span>lu\u00f3 <span class=\"_ _6\"></span>el nuevo <span class=\"_ _6\"></span>coste <span class=\"_ _0\"></span>amortizado <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>componente <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>uevo instrumento tomando en consideraci\u00f3n las diferencias entre ambos importes con los valore<span class=\"_ _0\"></span>s en libros del instrumento antiguo en la <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha de la <span class=\"_ _0\"></span>modificaci\u00f3n sustancial, <span class=\"_ _0\"></span>las cuales f<span class=\"_ _0\"></span>ueron registradas, como i<span class=\"_ _0\"></span>ngreso financiero en <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> caso <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio. <span class=\"_ _1\"></span>Como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>lo <span class=\"_ _1\"></span>anterior se reconoci\u00f3 un ingreso financiero positivo en la cuenta de p\u00e9rdidas y ganancias por importe <span class=\"_ _1\"></span><span class=\"ls5\">1.</span>973 miles de euros. Durante <span class=\"_ _1\"></span>el ejercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>el componente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda de l<span class=\"_ _1\"></span>as obligaciones <span class=\"_ _1\"></span>ha d<span class=\"_ _1\"></span>evengado <span class=\"_ _8\"></span>unos c<span class=\"_ _1\"></span>upones de <span class=\"_ _1\"></span>464 miles <span class=\"_ _1\"></span>de euros y ha generado unos gastos financieros por actualizaci\u00f3n del coste amortizado de 191 miles de euros. Variaciones ejercicio 2024 Durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>realizaron <span class=\"_ _4\"></span>dos <span class=\"_ _1\"></span>conversiones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>obligaciones <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>(Ver <span class=\"_ _8\"></span>Nota <span class=\"_ _8\"></span>11), <span class=\"_ _8\"></span>tal <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>de describe a continuaci\u00f3n: - <span class=\"_ _23\"> </span>Con fecha 13 de <span class=\"_ _0\"></span>febrero de 2024, el Ba<span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>co Santander, S.A., <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omo entidad agente <span class=\"_ _0\"></span>de la emisi\u00f3n, <span class=\"_ _0\"></span>comunic\u00f3 a la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _0\"></span>tenedores <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>Obligaciones <span class=\"_ _0\"></span>Convertibles <span class=\"_ _6\"></span>2019 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>1.067.324 <span class=\"_ _6\"></span>Obligaciones Convertibles 2019. En consecuencia, se p<span class=\"_ _1\"></span>rocedi\u00f3 a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>atender <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>conversi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>1.067.324 <span class=\"_ _4\"></span>Obligaciones <span class=\"_ _8\"></span>Convertibles <span class=\"_ _4\"></span>2019 <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>misi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>1.067.324 nuevas acciones de 0,016 euros de valor nom<span class=\"_ _1\"></span>inal cada una de el<span class=\"_ _1\"></span>las y con una p<span class=\"_ _1\"></span>rima de emisi\u00f3n de 0,3340 euros po<span class=\"_ _1\"></span>r acci\u00f3n. - <span class=\"_ _23\"> </span>Durante el mes de junio de 2024, el Banco<span class=\"_ _1\"></span> Santander, S.A., como entidad agente de la emisi\u00f3n, comunic\u00f3 a la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _0\"></span>tenedores <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>Obligaciones <span class=\"_ _0\"></span>Convertibles <span class=\"_ _6\"></span>2019 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>3.184.733 <span class=\"_ _6\"></span>Obligaciones Convertibles 2019. En consecuencia, se p<span class=\"_ _1\"></span>rocedi\u00f3 a la ejecuci\u00f3n del correspondiente aumento de capital social con el fin <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ate<span class=\"_ _1\"></span>nder <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>conversi\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"></span>3.184.733 <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _8\"></span>Convertibles <span class=\"_ _8\"></span>2019, <span class=\"_ _8\"></span>me<span class=\"_ _1\"></span>diante <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>3.184.733 acciones nuevas, <span class=\"_ _6\"></span>representadas mediante <span class=\"_ _0\"></span>anotaciones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta<span class=\"_ _1\"></span>, de <span class=\"_ _0\"></span>0,016 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros de <span class=\"_ _6\"></span>valor <span class=\"_ _0\"></span>nominal cada <span class=\"_ _6\"></span>una de e<span class=\"_ _0\"></span>llas, con una pri<span class=\"_ _0\"></span>ma de <span class=\"_ _0\"></span>emisi\u00f3n de 0<span class=\"_ _0\"></span>,3340 euros <span class=\"_ _0\"></span>por acci\u00f3n, <span class=\"_ _0\"></span>siendo el tipo<span class=\"_ _0\"></span> de emisi\u00f3n<span class=\"_ _0\"></span> de di<span class=\"_ _0\"></span>chas acciones de <span class=\"_ _0\"></span>0,35 euros <span class=\"_ _0\"></span>por acci\u00f3n.  Durante el <span class=\"_ _1\"></span>ejercicio 2024 y c<span class=\"_ _1\"></span>onsecuencia de las <span class=\"_ _1\"></span>solicitudes de conversi\u00f3n <span class=\"_ _1\"></span>realizadas (Ver Nota 10<span class=\"_ _1\"></span>) se procedi<span class=\"_ _8\"></span>\u00f3 <span class=\"_ _1\"></span>a dar de <span class=\"_ _0\"></span>baja, <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>deuda como <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nstrumento <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>registrado <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>reconocer <span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>aumento de <span class=\"_ _6\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importe de 1.489 miles de euros. Durante <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>ejercicio 20<span class=\"_ _0\"></span>24 <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>componente de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deuda <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>obligaciones <span class=\"_ _6\"></span>ha devenga<span class=\"_ _0\"></span>do u<span class=\"_ _0\"></span>nos <span class=\"_ _6\"></span>gastos financ<span class=\"_ _0\"></span>ieros <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>1<span class=\"_ _1\"></span>.518 miles de euros por devengo de intereses y por la actualizaci\u00f3n financiera del coste amorti<span class=\"_ _0\"></span>zado del ejercicio 2024.<span class=\"_ _8\"></span> Valoraci\u00f3n  Durante <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>cambio <span class=\"_ _1\"></span>sustancial <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>condiciones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>este <span class=\"_ _1\"></span>instrumento <span class=\"_ _1\"></span>financiero <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivadas <span class=\"_ _1\"></span>del compromiso firme <span class=\"_ _6\"></span>e irrevocable <span class=\"_ _0\"></span>de convertir <span class=\"_ _0\"></span>en a<span class=\"_ _0\"></span>cciones de <span class=\"_ _6\"></span>la Sociedad d<span class=\"_ _0\"></span>e determinados <span class=\"_ _6\"></span>obligacionistas<span class=\"_ _8\"></span>, la <span class=\"_ _0\"></span>Sociedad proced<span class=\"ls7\">i\u00f3</span> a evaluar e<span class=\"_ _0\"></span>l nuevo in<span class=\"_ _0\"></span>strumento financiero, el cual ten\u00eda un <span class=\"_ _0\"></span>componente de deuda <span class=\"_ _0\"></span>y otro de patrimonio pr<span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>pio de <span class=\"_ _3\"> </span>acuerdo <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>marco <span class=\"_ _3\"> </span>normativo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>informaci\u00f3n <span class=\"_ _3\"> </span>financiera <span class=\"_ _3\"> </span>aplicable <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>Sociedad. <span class=\"_ _4\"> </span>En<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>este <span class=\"_ _3\"> </span>sentido, <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"> </span>de diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valor <span class=\"_ _8\"></span>razonable del <span class=\"_ _1\"></span>nuevo <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>stimado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>experto <span class=\"_ _1\"></span>independiente <span class=\"_ _1\"></span>a partir de los <span class=\"_ _1\"></span>flujos de efectivo de caja <span class=\"_ _1\"></span>esperados descontados, arrojando la totalidad del instrumento u<span class=\"_ _1\"></span>n valor a 31 <span class=\"_ _1\"></span>de diciembre de 2024 de 3.581 miles de euros (6.954 miles de euros a 31 de diciembre de 202<span class=\"_ _0\"></span>3) que <span class=\"_ _8\"></span>fue reflejado como \u201cDeudas <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>largo <span class=\"_ _8\"></span>plazo <span class=\"_ _4\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _8\"></span></span>Obligaciones <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>otros <span class=\"_ _8\"></span>valores <span class=\"_ _4\"></span>negociables\u201d <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>\u201cDeudas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _4\"></span>plazo <span class=\"_ _4\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>otros </span>valores negociables\u201d. El nu<span class=\"_ _1\"></span>evo componente de patrimonio <span class=\"_ _1\"></span><span class=\"ff1\">fue <span class=\"_ _1\"></span>determinado a 31 <span class=\"_ _1\"></span>de diciembre de 2024 <span class=\"_ _1\"></span>utiliza<span class=\"_ _1\"></span>ndo una </span>metodolog\u00eda de valoraci\u00f3n <span class=\"_ _1\"></span>de opciones conocido como <span class=\"_ _1\"></span>Black Scholes en 5.2<span class=\"_ _1\"></span>28 miles de euros (3.266 m<span class=\"_ _1\"></span>iles de euros a 31 de diciembre de 2023).  En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>evalu\u00f3 e<span class=\"_ _0\"></span>l nue<span class=\"_ _0\"></span>vo <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _0\"></span>amortizado <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>componente <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>nuevo instrumento tomando en consideraci\u00f3n las diferencias entre ambos importes con los valore<span class=\"_ _0\"></span>s en libros del instrumento antiguo en la <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha de la <span class=\"_ _6\"></span>mo<span class=\"_ _1\"></span>dificaci\u00f3n sustancial, <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> cuales fueron registradas, <span class=\"_ _0\"></span>como ingreso finan<span class=\"_ _0\"></span>ciero en el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>aso de<span class=\"_ _0\"></span> la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio. <span class=\"_ _1\"></span>Como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>lo <span class=\"_ _1\"></span>anterior se reconoci\u00f3 un ingreso financiero positivo en la cuenta de p\u00e9rdidas y ganancias por importe 2.639 miles de euros.<span class=\"_ _1\"></span> Programa de Obligaciones convertibles \u201cjunio 2023\u201d:<span class=\"ffa\"> </span>Con fecha <span class=\"_ _6\"></span>5 de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de 2023, <span class=\"_ _6\"></span>el Consejo <span class=\"_ _0\"></span>de Administrac<span class=\"_ _0\"></span>i\u00f3n de <span class=\"_ _6\"></span>Nex<span class=\"_ _1\"></span>til a<span class=\"_ _0\"></span>cord\u00f3 e<span class=\"_ _0\"></span>mitir 5.340 <span class=\"_ _6\"></span>obligaciones convertibles <span class=\"_ _6\"></span>en acciones <span class=\"_ _4\"></span>ordinarias <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>nueva <span class=\"_ _8\"></span>emisi\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _8\"></span>con <span class=\"_ _4\"></span>exclusi\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>derecho <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>suscripci\u00f3n <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>referente <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>las siguientes caracter\u00edsticas: \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Importe nominal de 5.340 miles de euros  </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Valor nominal por obligaci\u00f3n de 1.000 euros.  </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Emisi\u00f3n <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>par <span class=\"_ _4\"> </span>sin <span class=\"_ _3\"> </span>prima <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>descuento <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>exclusi\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _4\"></span>derecho <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>suscripci\u00f3n <span class=\"_ _4\"> </span>pre<span class=\"_ _1\"></span>ferente <span class=\"_ _4\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>un <span class=\"_ _3\"> </span>valor </span>nominal unitario de 0,45 euros  \u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Inter\u00e9s nominal anual del 7,50% liquidada semestralmente  </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Inter\u00e9s PIK anual del 5% capitalizable, en todo caso pagaderos en acciones de la Sociedad<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>Fecha <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>vencimiento <span class=\"_ _3\"> </span>final <span class=\"_ _9\"> </span>12 <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>junio <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>2028 <span class=\"_ _9\"> </span>pudiendo<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>las <span class=\"_ _3\"> </span>obligaciones <span class=\"_ _9\"> </span>ser <span class=\"_ _3\"> </span>convertidas <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>cualquier </span>momento.  Variaciones ejercicio 2025<span class=\"ff1\"> </span>Durante el ejercicio 2025 se<span class=\"_ _1\"></span> han realizado las siguientes<span class=\"_ _1\"></span> conversiones de obligaciones en acciones (Ver Nota 11), tal y como de describe a continuaci\u00f3n: - <span class=\"_ _23\"> </span>Con <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>6 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>noviembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2025, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>Renta <span class=\"_ _4\"></span>4 <span class=\"_ _4\"></span>Banco, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>entidad <span class=\"_ _4\"></span>agente <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>emisi\u00f3n, comunic\u00f3 a <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a So<span class=\"_ _0\"></span>ciedad la <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>nversi\u00f3n por <span class=\"_ _6\"></span>parte de <span class=\"_ _0\"></span>los tenedores <span class=\"_ _0\"></span>de las <span class=\"_ _6\"></span>Obligaciones Convertibles <span class=\"_ _0\"></span>Junio 2023 <span class=\"_ _6\"></span> de 20<span class=\"_ _6\"></span>0 Obligaciones <span class=\"_ _1\"></span>Convertibles <span class=\"_ _1\"></span>Ju<span class=\"_ _1\"></span>nio <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>representa <span class=\"_ _1\"></span>499.908 <span class=\"_ _8\"></span>nuevas <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>0,016 <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>nominal cada u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>llas. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>se h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>procedido <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>correspondiente <span class=\"_ _6\"></span>aumen<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>de capital <span class=\"_ _6\"></span>social con<span class=\"_ _6\"></span> el <span class=\"_ _8\"></span>fi<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>tender <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>conversi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>citadas <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _8\"></span>Conv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>rtibles <span class=\"_ _8\"></span>Ju<span class=\"_ _1\"></span>nio <span class=\"_ _8\"></span>2023 <span class=\"_ _4\"></span>por <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>nominal <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>8 miles d<span class=\"_ _1\"></span>e euros, m<span class=\"_ _1\"></span>ediante la emisi\u00f3n <span class=\"_ _1\"></span>de 499.908 nu<span class=\"_ _1\"></span>evas acciones <span class=\"_ _1\"></span>de 0,016 <span class=\"_ _1\"></span>euros de <span class=\"_ _1\"></span>valor nominal c<span class=\"_ _1\"></span>ada una <span class=\"_ _1\"></span>de ellas y <span class=\"_ _8\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>una <span class=\"_ _4\"></span>prima <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>,434 <span class=\"_ _8\"></span>euros <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>acci\u00f3n, <span class=\"_ _8\"></span>siendo <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>emisi\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>Nue<span class=\"_ _1\"></span>vas <span class=\"_ _8\"></span>Ac<span class=\"_ _4\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>,45 euros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total ascie<span class=\"_ _0\"></span>nde a 217 miles de euros. <span class=\"_ _1\"></span> - <span class=\"_ _23\"> </span>Con <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>29 <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2025, <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>entidad <span class=\"_ _4\"></span>Renta <span class=\"_ _4\"></span>4 <span class=\"_ _4\"></span>B<span class=\"_ _0\"></span>anco, <span class=\"_ _4\"></span>S.A. <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _4\"></span>agente <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>emisi\u00f3n, comunic\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onversi\u00f3n <span class=\"_ _8\"></span>por <span class=\"_ _4\"></span>parte <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>tenedores <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>las <span class=\"_ _4\"></span>Obligaciones <span class=\"_ _8\"></span>Convertibles <span class=\"_ _8\"></span>Junio <span class=\"_ _4\"></span>2023 <span class=\"_ _8\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e 3.040 <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _1\"></span>Convertibles <span class=\"_ _8\"></span>Junio <span class=\"_ _1\"></span>2023,<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>representa <span class=\"_ _8\"></span>7.642.567 <span class=\"_ _8\"></span>nuevas <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>0,016<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lor nominal cada<span class=\"_ _1\"></span> una d<span class=\"_ _1\"></span>e ellas. En <span class=\"_ _1\"></span>consecuencia, <span class=\"_ _1\"></span>se ha <span class=\"_ _1\"></span>procedido a la<span class=\"_ _1\"></span> ejecuci\u00f3n <span class=\"_ _1\"></span>del co<span class=\"_ _1\"></span>rrespondiente aumento de <span class=\"_ _1\"></span>capital social <span class=\"_ _6\"></span>con el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fin <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>atender <span class=\"_ _6\"></span>a la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _6\"></span>citadas <span class=\"_ _0\"></span>Obligaciones Convertibles <span class=\"_ _6\"></span>Junio <span class=\"_ _6\"></span>2023 <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>un i<span class=\"_ _0\"></span>mporte <span class=\"_ _6\"></span>nomi<span class=\"_ _1\"></span>nal<span class=\"_ _0\"></span> de 122 miles de euros,<span class=\"_ _0\"></span> mediante la emisi\u00f3n de<span class=\"_ _0\"></span> 7.642.567 nuevas acciones de 0,016<span class=\"_ _0\"></span> euros de valor nominal <span class=\"_ _0\"></span>cada una de ellas <span class=\"_ _1\"></span>y con una <span class=\"_ _1\"></span>prima de <span class=\"_ _1\"></span>emisi\u00f3n de 0,434 <span class=\"_ _1\"></span>euros por acci\u00f3n, s<span class=\"_ _1\"></span>iendo el <span class=\"_ _1\"></span>tipo de emisi\u00f3n de <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>Nuevas <span class=\"_ _1\"></span>Acciones de 0,45 euros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a 3.317 miles d<span class=\"_ _0\"></span>e euros. <span class=\"_ _1\"></span> Durante el ejercicio 2025 y consecuencia de las solicitudes de conversi\u00f3n realizadas (Ver Nota 10) se ha procedido <span class=\"ls6\">a </span>dar <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>baja, <span class=\"_ _8\"></span>tanto <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>instrumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>registrado <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>reconocer <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>aumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>por importe de 762 miles de euros y 2.668 miles de euros, respectivamente<span class=\"_ _1\"></span>. Durante <span class=\"_ _1\"></span>el ejercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>el componente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda de l<span class=\"_ _1\"></span>as obligaciones <span class=\"_ _1\"></span>ha d<span class=\"_ _1\"></span>evengado unos<span class=\"_ _8\"></span> c<span class=\"_ _1\"></span>upones de <span class=\"_ _1\"></span>421 miles <span class=\"_ _1\"></span>de euros y ha generado unos gastos financieros por actualizaci\u00f3n del coste amortizado de 594 miles de euros. Variaciones ejercicio 2024 Durante el ejercicio 2024 no se realizaron conversiones en el Programa. Valoraci\u00f3n  Ante <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>cambio <span class=\"_ _5\"> </span>sustancial <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>las <span class=\"_ _5\"> </span>c<span class=\"_ _1\"></span>ondiciones <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>este <span class=\"_ _5\"> </span>instrumento <span class=\"_ _5\"> </span>financiero <span class=\"_ _5\"> </span>derivadas <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>compromiso <span class=\"_ _5\"> </span>firme <span class=\"_ _9\"> </span>e irrevocable de <span class=\"_ _1\"></span>convertir en acciones d<span class=\"_ _1\"></span>e la So<span class=\"_ _1\"></span>ciedad de determin<span class=\"_ _1\"></span>ados obligacionistas<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad procedi\u00f3 <span class=\"_ _1\"></span>a evaluar el nuevo instrumento <span class=\"_ _1\"></span>financiero, el cual tiene u<span class=\"_ _1\"></span>n componente de deuda y otro <span class=\"_ _1\"></span>de patrimonio propio de acuerdo con <span class=\"_ _1\"></span>el marco <span class=\"_ _8\"></span>normativo <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>infor<span class=\"_ _0\"></span>maci\u00f3n <span class=\"_ _4\"></span>financiera <span class=\"_ _1\"></span>aplicable <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad. <span class=\"_ _8\"></span>En<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>este <span class=\"_ _8\"></span>sentido, <span class=\"_ _8\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _8\"></span>el valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>nuevo <span class=\"_ _1\"></span>componente <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _8\"></span>fue <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>experto in<span class=\"_ _1\"></span>dependiente a <span class=\"_ _8\"></span>partir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo de caja <span class=\"_ _0\"></span>esperados descontados, <span class=\"_ _0\"></span>arrojando la total<span class=\"_ _0\"></span>idad del instrumento <span class=\"_ _0\"></span>un valor a <span class=\"_ _6\"></span>31<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>diciembre de 2024 d<span class=\"_ _6\"></span>e 2.019 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>(3.017 <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023) <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sido <span class=\"_ _4\"></span><span class=\"ff5\">refle<span class=\"_ _0\"></span>jado <span class=\"_ _1\"></span>como <span class=\"_ _1\"></span>\u201cDeudas <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>largo </span>plazo <span class=\"_ _6\"></span><span class=\"ff5\">\u2013<span class=\"ff1\"> </span>Obligaciones <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>otros <span class=\"_ _0\"></span>valores <span class=\"_ _6\"></span>neg<span class=\"_ _1\"></span>ociables\u201d <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>\u201cDeu<span class=\"_ _1\"></span>das <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>corto <span class=\"_ _6\"></span>plazo \u2013<span class=\"ff1\"> <span class=\"_ _6\"></span><span class=\"ff5\">Obligaciones <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>otros <span class=\"_ _0\"></span>valores <span class=\"_ _6\"></span>negociables\u201d. </span></span></span>El <span class=\"_ _9\"> </span>nue<span class=\"_ _1\"></span>vo <span class=\"_ _9\"> </span>componente <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _5\"> </span>fue <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span>terminado <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>diciembre <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>2024 <span class=\"_ _5\"> </span>utilizado <span class=\"_ _5\"> </span>una <span class=\"_ _9\"> </span>metodolog\u00eda <span class=\"_ _5\"> </span>de valoraci\u00f3n <span class=\"_ _6\"></span>de o<span class=\"_ _0\"></span>pciones <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>onocido <span class=\"_ _6\"></span>como <span class=\"_ _0\"></span>Black <span class=\"_ _6\"></span>Scholes <span class=\"_ _6\"></span>en 3.6<span class=\"_ _0\"></span>09 <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _6\"></span>(2.323 <span class=\"_ _0\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _6\"></span>a 31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre de 2023).  En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>evalu\u00f3 e<span class=\"_ _0\"></span>l nue<span class=\"_ _0\"></span>vo <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _0\"></span>amortizado <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>componente <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>nuevo instrumento tomando en consideraci\u00f3n las diferencias entre ambos importes con los valore<span class=\"_ _0\"></span>s en libros del instrumento antiguo en la <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha de la <span class=\"_ _6\"></span>mo<span class=\"_ _1\"></span>dificaci\u00f3n sustancial, <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> cuales fueron registradas, <span class=\"_ _0\"></span>como ingreso finan<span class=\"_ _0\"></span>ciero en el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>aso de<span class=\"_ _0\"></span> la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Como <span class=\"_ _8\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>terior se reconoci\u00f3 un resultado positivo en la cuenta de p\u00e9rdidas y ganancias por importe 1.656 miles de euros. Programa de Obligaciones \u201c<span class=\"ffa\">Diciembre </span>2023\u201d:<span class=\"ffa\"> </span>Con <span class=\"_ _4\"> </span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _4\"></span>29 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>noviembre <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>2023, <span class=\"_ _3\"> </span>el <span class=\"_ _4\"></span>Consejo <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>Administraci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>Nextil, <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>cord\u00f3 <span class=\"_ _4\"></span>establecer <span class=\"_ _3\"> </span>un <span class=\"_ _4\"></span>programa <span class=\"_ _4\"></span>de obligaciones <span class=\"_ _1\"></span>convertibles <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>acciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Nextil <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>3.010.000 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>amparo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cual <span class=\"_ _1\"></span>pueda <span class=\"_ _1\"></span>ir realizando emisiones <span class=\"_ _0\"></span>en funci<span class=\"_ _0\"></span>\u00f3n de las ne<span class=\"_ _0\"></span>cesidades de l<span class=\"_ _0\"></span>iquidez de <span class=\"_ _0\"></span>la Sociedad. <span class=\"_ _6\"></span>L<span class=\"_ _1\"></span>as obliga<span class=\"_ _0\"></span>ciones convertibles a<span class=\"_ _0\"></span> emitir bajo  el<span class=\"_ _0\"></span>  Programa <span class=\"_ _5\"> </span>tendr\u00e1n  lo<span class=\"_ _0\"></span>s  mismos <span class=\"_ _5\"> </span>t\u00e9rminos  y<span class=\"_ _0\"></span>  condiciones <span class=\"_ _5\"> </span>que  la <span class=\"_ _5\"> </span>novaci\u00f3n  de <span class=\"_ _5\"> </span>la  Emisi\u00f3n <span class=\"_ _5\"> </span>de  Obligacione<span class=\"_ _6\"></span>s Convertibles de Nueva Expresi\u00f3n textil, S.A. 2019, citadas anteriormente. En <span class=\"_ _1\"></span>dicha <span class=\"_ _1\"></span>fecha, el <span class=\"_ _1\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Nextil ap<span class=\"_ _1\"></span>rob\u00f3 llevar <span class=\"_ _1\"></span>a ca<span class=\"_ _1\"></span>bo, en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>marco d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>referido <span class=\"_ _1\"></span>programa, una primera <span class=\"_ _9\"> </span>emisi\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>2.857.143 <span class=\"_ _3\"> </span>obligaciones <span class=\"_ _9\"> </span>convertibles <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>acciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Nextil <span class=\"_ _9\"> </span>por <span class=\"_ _3\"> </span>i<span class=\"_ _1\"></span>mporte <span class=\"_ _3\"> </span>nominal <span class=\"_ _9\"> </span>agregado <span class=\"_ _9\"> </span>de 1.000.000 <span class=\"_ _b\"> </span>euros, <span class=\"_ _5\"> </span>con <span class=\"_ _b\"> </span>exclusi\u00f3n  del <span class=\"_ _5\"> </span>derecho <span class=\"_ _b\"> </span>de <span class=\"_ _5\"> </span>suscripci\u00f3n  pr<span class=\"_ _0\"></span>eferente. <span class=\"_ _b\"> </span>Los <span class=\"_ _5\"> </span>obligacionistas <span class=\"_ _b\"> </span>podr\u00e1n <span class=\"_ _5\"> </span>co<span class=\"_ _1\"></span>nvertir <span class=\"_ _5\"> </span>las obligaciones <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cualquier <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>hasta <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>vencimiento <span class=\"_ _1\"></span>final <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>proporci\u00f3n <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>obligacionista <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>time oportuno. Variaciones ejercicio 2025 Durante <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>ejercicio 2<span class=\"_ _6\"></span>0<span class=\"_ _1\"></span>25 <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>realizado <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>iguiente <span class=\"_ _0\"></span>conversi<span class=\"ls5\">\u00f3n</span> <span class=\"_ _6\"></span>de obli<span class=\"_ _0\"></span>gaciones <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>acciones (Ver<span class=\"_ _6\"></span> Nota <span class=\"_ _6\"></span>11), <span class=\"_ _0\"></span>tal <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>como de describe a continuaci\u00f3n: - <span class=\"_ _23\"> </span>Con fecha <span class=\"_ _6\"></span>17<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>e junio <span class=\"_ _6\"></span>de 2025, <span class=\"_ _6\"></span>la entidad Renta <span class=\"_ _6\"></span>4 Banco, <span class=\"_ _6\"></span>S.A. como ent<span class=\"_ _0\"></span>idad agente <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>emisi\u00f3n, comunic\u00f3 a <span class=\"_ _1\"></span>la Sociedad <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conversi\u00f3n por <span class=\"_ _1\"></span>parte de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>tenedores de <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Obligaciones <span class=\"_ _1\"></span>Convertibles Diciembre <span class=\"_ _1\"></span>2023 de <span class=\"_ _1\"></span>857.142 Obligaciones <span class=\"_ _3\"> </span>Conve<span class=\"_ _1\"></span>rtibles <span class=\"_ _3\"> </span>Diciembre <span class=\"_ _9\"> </span>2023, <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>re<span class=\"_ _1\"></span>presenta <span class=\"_ _3\"> </span>857.142 <span class=\"_ _9\"> </span>nuevas <span class=\"_ _3\"> </span>acciones <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>0,016 <span class=\"_ _3\"> </span>eu<span class=\"_ _1\"></span>ros <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>valor nominal cada<span class=\"_ _1\"></span> una d<span class=\"_ _1\"></span>e ellas. En <span class=\"_ _1\"></span>consecuencia, <span class=\"_ _1\"></span>se ha <span class=\"_ _1\"></span>procedido a la<span class=\"_ _1\"></span> ejecuci\u00f3n <span class=\"_ _1\"></span>del co<span class=\"_ _1\"></span>rrespondiente aumento de <span class=\"_ _1\"></span>capital social <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>fin <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>atender a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conversi\u00f3n<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>cita<span class=\"_ _1\"></span>das <span class=\"_ _1\"></span>Obligacion<span class=\"_ _1\"></span>es <span class=\"_ _8\"></span>Convertibles <span class=\"_ _1\"></span>Diciembre <span class=\"_ _1\"></span>2023 <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>importe nominal de<span class=\"_ _0\"></span> 14 <span class=\"_ _6\"></span>miles de <span class=\"_ _6\"></span>euros, <span class=\"_ _0\"></span>mediante la <span class=\"_ _6\"></span>emisi\u00f3n de <span class=\"_ _6\"></span>857.142 nuevas <span class=\"_ _6\"></span>acciones de <span class=\"_ _6\"></span>0,016 euros <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor n<span class=\"_ _0\"></span>ominal c<span class=\"_ _0\"></span>ada una <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>llas <span class=\"_ _6\"></span>y con <span class=\"_ _6\"></span>una <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>misi\u00f3n <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>0,3340 e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>ac<span class=\"_ _1\"></span>ci\u00f3n, <span class=\"_ _6\"></span>si<span class=\"_ _1\"></span>endo <span class=\"_ _6\"></span>el tipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>misi\u00f3n <span class=\"_ _6\"></span>de<span class=\"_ _8\"></span> l<span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>Nuevas <span class=\"_ _6\"></span>Acciones de 0,35 euros por acci\u00f3n. Por lo tanto, la prima de emisi\u00f3n total asciende a 286 miles de euros.  Durante el ejercicio 2025 y consecuencia de las solicitudes de conversi\u00f3n realizadas (Ver Nota 10) se ha procedido <span class=\"ls6\">a </span>dar <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>baja, <span class=\"_ _8\"></span>tanto <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>instrumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>registrado <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>reconocer <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>aumento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>por importe de 257 miles de euros y 70 miles de euros, respectivamente. Asimismo, a lo largo del ejercicio 2025 se han recibido compromiso f<span class=\"_ _1\"></span>irme e irrevocable de convertir en acciones de la Sociedad <span class=\"_ _17\"> </span>de <span class=\"_ _24\"> </span>determinados <span class=\"_ _17\"> </span>obligacionistas <span class=\"_ _17\"> </span>la <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _17\"> </span>asociadas <span class=\"_ _17\"> </span>a <span class=\"_ _24\"> </span>este <span class=\"_ _17\"> </span>Programa <span class=\"_ _24\"> </span>de <span class=\"_ _17\"> </span>Conversiones. <span class=\"_ _17\"> </span>En consecuencia, a <span class=\"_ _6\"></span>31 de <span class=\"_ _6\"></span>diciembre de<span class=\"_ _0\"></span> 2025<span class=\"ls9\">, <span class=\"_ _6\"></span><span class=\"ls0\">a<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>el camb<span class=\"_ _0\"></span>io sustancial <span class=\"_ _6\"></span>en las <span class=\"_ _6\"></span>condiciones de <span class=\"_ _6\"></span>este instrumento <span class=\"_ _6\"></span>financiero </span></span>derivadas <span class=\"_ _f\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _f\"> </span>compromiso <span class=\"_ _17\"> </span>firme <span class=\"_ _f\"> </span>e <span class=\"_ _17\"> </span>irrevo<span class=\"_ _0\"></span>cable <span class=\"_ _17\"> </span>de <span class=\"_ _f\"> </span>convertir <span class=\"_ _f\"> </span>en <span class=\"_ _17\"> </span>acciones <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _f\"> </span>Sociedad <span class=\"_ _f\"> </span>de <span class=\"_ _17\"> </span>determinados<span class=\"_ _6\"></span> obligacionistas, <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Sociedad procedi\u00f3 <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>evaluar <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nuevo instr<span class=\"_ _0\"></span>umento fi<span class=\"_ _0\"></span>nancie<span class=\"_ _8\"></span>ro, <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>cual <span class=\"_ _0\"></span>ten\u00eda <span class=\"_ _6\"></span>un componente <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>deuda y otro<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>patrimonio propio <span class=\"_ _1\"></span>de acuerdo <span class=\"_ _1\"></span>con el <span class=\"_ _1\"></span>marco normativo <span class=\"_ _1\"></span>de informaci\u00f3n <span class=\"_ _1\"></span>financiera aplicable a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad. En este <span class=\"_ _1\"></span>sentido, <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>nuevo <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mponente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un experto <span class=\"_ _4\"> </span>independiente <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>partir <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>flujos <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>efectivo <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>caja <span class=\"_ _4\"></span>esperados <span class=\"_ _3\"> </span>descontados, <span class=\"_ _4\"></span>arrojando <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>totalidad <span class=\"_ _3\"> </span>del instrumento <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de diciembre <span class=\"_ _6\"></span>de 2025 <span class=\"_ _6\"></span><span class=\"ls5\">de <span class=\"ls0\">143 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de euros <span class=\"_ _6\"></span>(857 miles <span class=\"_ _6\"></span>de eur<span class=\"_ _0\"></span>os a<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>202<span class=\"_ _1\"></span>4<span class=\"ls11\">) </span></span></span>que <span class=\"_ _1\"></span><span class=\"ls0\">se <span class=\"_ _8\"></span>ha <span class=\"_ _1\"></span><span class=\"lsa\">re</span><span class=\"ff5\">flejado <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _8\"></span>\u201cDe<span class=\"_ _0\"></span>udas <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span><span class=\"ff1\">c<span class=\"_ _1\"></span>orto <span class=\"_ _1\"></span>plazo <span class=\"_ _8\"></span></span>\u2013<span class=\"ff1\"> <span class=\"_ _8\"></span></span>Obligaciones <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>otros <span class=\"_ _8\"></span>valores <span class=\"_ _1\"></span>negociables\u201d. <span class=\"_ _8\"></span>El <span class=\"_ _1\"></span>nuevo <span class=\"_ _8\"></span>componente </span></span>de <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>determinado <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>utilizando <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>metodolog\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>opciones conocido como Black Scholes en 1.286 miles de euros (233 miles de euros a 31 de diciembre de 2024).  En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>eva<span class=\"_ _1\"></span>lu\u00f3 <span class=\"_ _6\"></span>el nuevo <span class=\"_ _6\"></span>coste <span class=\"_ _0\"></span>amortizado <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>componente <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>uevo instrumento tomando en consideraci\u00f3n las diferencias entre ambos importes con los valore<span class=\"_ _0\"></span>s en libros del instrumento antiguo en la <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha de la <span class=\"_ _0\"></span>modificaci\u00f3n sustancial, <span class=\"_ _0\"></span>las cuales f<span class=\"_ _0\"></span>ueron registradas, como i<span class=\"_ _0\"></span>ngreso financiero en <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> caso <span class=\"_ _0\"></span>de la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio. <span class=\"_ _1\"></span>Como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>lo <span class=\"_ _1\"></span>anterior se reconoci\u00f3 un ingreso financiero positivo en la cuenta de p\u00e9rdidas y ganancias por importe <span class=\"_ _1\"></span><span class=\"ls5\">714</span> miles de euros. Durante <span class=\"_ _1\"></span>el ejercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>el componente <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>deuda de l<span class=\"_ _1\"></span>as obligaciones <span class=\"_ _1\"></span>ha d<span class=\"_ _1\"></span>evengado unos <span class=\"_ _8\"></span>c<span class=\"_ _1\"></span>upones de <span class=\"_ _1\"></span>217 miles <span class=\"_ _1\"></span>de euros y ha generado unos gastos financieros por actualizaci\u00f3n del coste amortizado de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>53 mi<span class=\"_ _1\"></span>les de euros. Variaciones ejercicio 2024 Durante el ejercicio 2024 no se realizaron conversiones en el Programa. Valoraci\u00f3n  Ante <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>cambio <span class=\"_ _5\"> </span>sustancial <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>las <span class=\"_ _5\"> </span>c<span class=\"_ _1\"></span>ondiciones <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>este <span class=\"_ _5\"> </span>instrumento <span class=\"_ _5\"> </span>financiero <span class=\"_ _5\"> </span>derivadas <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>compromiso <span class=\"_ _5\"> </span>firme <span class=\"_ _9\"> </span>e irrevocable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>convertir <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>determin<span class=\"_ _1\"></span>ados <span class=\"_ _1\"></span>obligacionistas la <span class=\"_ _8\"></span>Sociedad proced<span class=\"_ _8\"></span><span class=\"ls7\">i\u00f3</span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>evaluar el nuevo instrumento <span class=\"_ _1\"></span>financiero, el cual tiene u<span class=\"_ _1\"></span>n componente de deuda y otro <span class=\"_ _1\"></span>de patrimonio propio de acuerdo con <span class=\"_ _1\"></span>el marco <span class=\"_ _8\"></span>normativo <span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>infor<span class=\"_ _0\"></span>maci\u00f3n <span class=\"_ _4\"></span>financiera <span class=\"_ _1\"></span>aplicable <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad. <span class=\"_ _8\"></span>En<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>este <span class=\"_ _8\"></span>sentido, <span class=\"_ _8\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _8\"></span>el valor <span class=\"_ _1\"></span>razonable <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>nuevo <span class=\"_ _1\"></span>componente <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>deuda <span class=\"_ _8\"></span>fue <span class=\"_ _1\"></span>estimado <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>experto in<span class=\"_ _1\"></span>dependiente a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>partir <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>flujos <span class=\"_ _1\"></span>de efectivo de caja <span class=\"_ _0\"></span>esperados descontados, <span class=\"_ _0\"></span>arrojando la total<span class=\"_ _0\"></span>idad del instrumento <span class=\"_ _0\"></span>un valor a <span class=\"_ _6\"></span>31<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>diciembre de 2024 d<span class=\"_ _6\"></span>e 1.594 miles de euros (5<span class=\"_ _0\"></span>65 miles de euros <span class=\"_ _0\"></span>a 31 de diciembre <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> 2023) que fue <span class=\"ff5\">reflejado como \u201cDeudas a <span class=\"_ _0\"></span>largo plazo \u2013<span class=\"ff1\"> </span></span>Obligaciones <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>otros <span class=\"_ _4\"></span>valores <span class=\"_ _8\"></span>negociables\u201d <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>\u201cDeu<span class=\"_ _0\"></span>das <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _4\"></span>plazo <span class=\"_ _4\"> </span>\u2013<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span></span>Obl<span class=\"_ _0\"></span>igaciones <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>otros <span class=\"_ _4\"></span>valores <span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>egociables\u201d. <span class=\"_ _8\"></span>El nuevo componente <span class=\"_ _6\"></span>de patrimonio fue <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>terminado <span class=\"_ _0\"></span>a 3<span class=\"_ _0\"></span>1 de <span class=\"_ _6\"></span>diciembre de <span class=\"_ _0\"></span>2024 ut<span class=\"_ _0\"></span>ilizado una <span class=\"_ _6\"></span>metodolog\u00eda de <span class=\"_ _6\"></span>valoraci<span class=\"_ _8\"></span>\u00f3n de opciones conocido como Black Scholes en 1.766 miles de euro<span class=\"_ _0\"></span>s (260 miles de euros a 31 de diciembre de 2023). <span class=\"_ _1\"></span> En <span class=\"_ _0\"></span>consecuencia, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>evalu\u00f3 e<span class=\"_ _0\"></span>l nue<span class=\"_ _0\"></span>vo <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>oste <span class=\"_ _0\"></span>amortizado <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la deuda <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>componente <span class=\"_ _6\"></span>de patrimonio <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>nuevo instrumento tomando en consideraci\u00f3n las diferencias entre ambos importes con los valore<span class=\"_ _0\"></span>s en libros del instrumento antiguo en la <span class=\"_ _6\"></span>fe<span class=\"_ _1\"></span>cha de la <span class=\"_ _6\"></span>mo<span class=\"_ _1\"></span>dificaci\u00f3n sustancial, <span class=\"_ _6\"></span>las<span class=\"_ _1\"></span> cuales fueron registradas, <span class=\"_ _0\"></span>como ingreso finan<span class=\"_ _0\"></span>ciero en el <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>aso de<span class=\"_ _0\"></span> la <span class=\"_ _1\"></span>deuda <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>omo <span class=\"_ _1\"></span>variaci\u00f3n <span class=\"_ _1\"></span>patrimonial <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>atrimonio. <span class=\"_ _1\"></span>Como <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>lo <span class=\"_ _1\"></span>anterior se reconoci\u00f3 un resultado positivo en la cuenta de p\u00e9rdidas y ganancias por importe 960 miles de euros. Programa de Obligaciones \u201cJunio 2025\u201d:<span class=\"ffa\"> </span>Durante <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _1\"></span>2025 <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ha <span class=\"_ _1\"></span>procedido <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>apertura <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>nuevo <span class=\"_ _8\"></span>programa <span class=\"_ _1\"></span>emitiendo <span class=\"_ _8\"></span>obligaciones <span class=\"_ _8\"></span>convertibles. Dicho <span class=\"_ _4\"></span>programa <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>sido <span class=\"_ _4\"></span>\u00edntegramente <span class=\"_ _4\"></span>convertido <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>acciones <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"> </span>Dominante <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>nforme <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>t\u00e9rminos <span class=\"_ _8\"></span>y condiciones establecidos en el mismo en el propio ejercicio 2025 (Ver Nota 11).  Obligaciones de deuda de Playvest marzo 2023 Con <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>15 d<span class=\"_ _1\"></span>e marzo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2023, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Junta <span class=\"_ _1\"></span>General <span class=\"_ _1\"></span>Extraordinaria de <span class=\"_ _1\"></span>Accionistas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Playvest, <span class=\"_ _1\"></span>S.A. aprob\u00f3 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>emisi\u00f3n de <span class=\"_ _1\"></span>bonos <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nvertibles <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>acciones <span class=\"_ _1\"></span>representativas de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>49% <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>su <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social, <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>importe <span class=\"_ _8\"></span>global <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>millones de <span class=\"_ _5\"> </span>euros, <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>fueron <span class=\"_ _5\"> </span>suscr<span class=\"_ _1\"></span>itos <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>totalidad <span class=\"_ _5\"> </span>por <span class=\"_ _5\"> </span>Growth <span class=\"_ _5\"> </span>Inov<span class=\"_ _1\"></span>-FCR. <span class=\"_ _5\"> </span>Los<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>t\u00e9rminos <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>emisi\u00f3n <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>indican <span class=\"_ _5\"> </span>a continuaci\u00f3n:  \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Objeto de la inversi\u00f3n: Playvest tiene previsto desarrollar un proyecto de I+D durante lo<span class=\"_ _0\"></span>s pr\u00f3ximos cinco </span>a\u00f1os que incluye costes que pueden ser reconocidos por la Ag\u00eancia Nacional de Inov<span class=\"_ _0\"></span>a\u00e7\u00e3o portuguesa en un importe igual o superior a 4.000 miles de euros.   \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Vencimiento: cinco a\u00f1os.  </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Tipo de inter\u00e9s: 7,5% anual.   </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Tipo de canje: las 40 obligaciones convertibles ser\u00e1n convert<span class=\"_ _0\"></span>ibles desde la expiraci\u00f3n de los cinco a\u00f1os </span>por acciones equivalentes al 49% del capital social de Playvest.  \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Opci\u00f3n <span class=\"_ _1\"></span>de compra: <span class=\"_ _1\"></span>Nextil dispondr\u00eda de <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>opci\u00f3n de compra <span class=\"_ _1\"></span>para adquirir <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>Obligaciones emitidas por </span>Playvest <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>plazo <span class=\"_ _8\"></span>3 <span class=\"_ _8\"></span>m<span class=\"_ _1\"></span>eses <span class=\"_ _1\"></span>des<span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>vencimiento <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>m<span class=\"_ _1\"></span>\u00ednimo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>10.666.667 <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>de Nextil <span class=\"_ _1\"></span>m\u00e1s, en <span class=\"_ _1\"></span>su c<span class=\"_ _1\"></span>aso, <span class=\"_ _1\"></span>un componente <span class=\"_ _1\"></span>variable. El<span class=\"_ _1\"></span> va<span class=\"_ _1\"></span>lor <span class=\"_ _1\"></span>de l<span class=\"_ _1\"></span>as acciones <span class=\"_ _1\"></span>entregadas n<span class=\"_ _1\"></span>o podr\u00e1 <span class=\"_ _1\"></span>ser <span class=\"_ _1\"></span>inferior a 8 millones de euros.  \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Opci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>venta: <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Fondo <span class=\"_ _4\"></span>dispondr\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>op<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>ve<span class=\"_ _1\"></span>nder <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>Nextil <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>Obligaciones <span class=\"_ _8\"></span>emitidas <span class=\"_ _4\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _27\"> </span></span>Playvest <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>plazo <span class=\"_ _3\"> </span>3 <span class=\"_ _4\"></span>meses <span class=\"_ _4\"></span>desde <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>fecha <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>expiraci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>plazo <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>opci\u00f3n <span class=\"_ _4\"></span>de compra  por  parte <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>e  Nextil <span class=\"_ _5\"> </span>p<span class=\"_ _1\"></span>or  un  m\u00ed<span class=\"_ _0\"></span>nimo  de  10.666.667 <span class=\"_ _b\"> </span>acciones  de  Next<span class=\"_ _0\"></span>il  m\u00e1s,  en <span class=\"_ _b\"> </span>su  caso, <span class=\"_ _b\"> </span>un componente variable. El valor de las acciones entregadas no podr\u00e1 ser inferior a 8 millones de euros.  Durante e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ejercicio 2025 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>instrumento h<span class=\"_ _1\"></span>a sido <span class=\"_ _1\"></span>considerado <span class=\"_ _1\"></span>como un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>instrumento de <span class=\"_ _1\"></span>patrimonio da<span class=\"_ _1\"></span>do que <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>opci\u00f3n de  conversi\u00f3n  cumple  los  criterios  para<span class=\"_ _0\"></span>  ser  clasificada  como  instrumento  de  patr<span class=\"_ _0\"></span>imonio  (las  obligaciones  son<span class=\"_ _0\"></span> convertibles <span class=\"_ _1\"></span>en un <span class=\"_ _1\"></span>n\u00famero <span class=\"_ _1\"></span>fijo d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>acciones <span class=\"_ _1\"></span>de Nex<span class=\"_ _1\"></span>til, conocido <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>a potestad <span class=\"_ _1\"></span>\u00fanicamente <span class=\"_ _1\"></span>de Nex<span class=\"_ _1\"></span>til. En <span class=\"_ _1\"></span>este <span class=\"_ _1\"></span>sentido la sociedad filial Playvest ha <span class=\"_ _1\"></span>traspasado a Nextil su posici\u00f3n frente a <span class=\"_ _1\"></span>Growth Inov<span class=\"_ _1\"></span>-FCR, p<span class=\"_ _1\"></span>ara proceder en consecuencia con la <span class=\"_ _6\"></span>futu<span class=\"_ _1\"></span>ra <span class=\"_ _0\"></span>capitalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo a <span class=\"_ _0\"></span>los t<span class=\"_ _0\"></span>\u00e9rminos acordados entre <span class=\"_ _0\"></span>las p<span class=\"_ _0\"></span>artes. El <span class=\"_ _6\"></span>Grupo ha <span class=\"_ _0\"></span>contratado a <span class=\"_ _6\"></span>un experto independiente <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>realizar <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>in<span class=\"_ _1\"></span>icial <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>posteri<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>dichos <span class=\"_ _4\"></span>instrumentos. <span class=\"_ _4\"></span>Para <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>contrato principal <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>utilizado <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>metodolog\u00eda <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>valoraci\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>Desc<span class=\"_ _1\"></span>uento <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>Flu<span class=\"_ _8\"></span>jos <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>Caja <span class=\"_ _3\"> </span>descontados <span class=\"_ _3\"> </span>a <span class=\"_ _9\"> </span>una <span class=\"_ _3\"> </span>tasa espec\u00edfica. <span class=\"_ _1\"></span>Para <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>determinaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>brido <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>tilizado <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>metodolog\u00eda <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nsistente<span class=\"_ _0\"></span> en el <span class=\"_ _0\"></span>valor razonable <span class=\"_ _6\"></span>de las acciones <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>momento del <span class=\"_ _6\"></span>compromiso. El valor<span class=\"_ _0\"></span> del i<span class=\"_ _0\"></span>nstrumento de <span class=\"_ _6\"></span>patrimonio<span class=\"_ _8\"></span> asciende a <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2025 <span class=\"_ _4\"> </span>a <span class=\"_ _4\"></span>5.0<span class=\"_ _1\"></span>14 <span class=\"_ _4\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>euros. <span class=\"_ _4\"></span>Como <span class=\"_ _4\"></span>consecuencia <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lo <span class=\"_ _4\"> </span>anterior <span class=\"_ _4\"></span>se <span class=\"_ _4\"> </span>reconoci\u00f3 <span class=\"_ _4\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>resultado negativo en la cuenta de p\u00e9rdidas y ganancias por importe de 381 miles de euros. Obligaciones de deuda de ACSecurities Con <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>junio <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>Sociedad y <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>mercantil <span class=\"_ _1\"></span>AC <span class=\"_ _1\"></span>Securities <span class=\"_ _8\"></span>ac<span class=\"_ _1\"></span>uerda <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conversi\u00f3n <span class=\"_ _1\"></span>totalmente <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cr\u00e9dito que <span class=\"_ _9\"> </span>o<span class=\"_ _1\"></span>stenta <span class=\"_ _9\"> </span>fre<span class=\"_ _1\"></span>nte <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>la <span class=\"_ _b\"> </span>Sociedad, <span class=\"_ _5\"> </span>mediante <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>acciones <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _9\"> </span>mism<span class=\"_ _1\"></span>a. <span class=\"_ _5\"> </span>Las <span class=\"_ _5\"> </span>partes <span class=\"_ _5\"> </span>acuerdan <span class=\"_ _5\"> </span>que expresamente <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Acreedor <span class=\"_ _1\"></span>renuncia d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>manera <span class=\"_ _1\"></span>firme <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>irrevocable <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>requerir <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>rembolso <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>efectivo de la <span class=\"_ _6\"></span>cantidad adeuda, <span class=\"_ _6\"></span>y solicitar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>conversi\u00f3n en <span class=\"_ _6\"></span>nuevas acciones <span class=\"_ _6\"></span>de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Te<span class=\"_ _0\"></span>xtil, <span class=\"_ _1\"></span>S.<span class=\"ls8\">A.</span> En <span class=\"_ _6\"></span>consecuencia, la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rocedido <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>dar <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>baja <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>pasivo <span class=\"_ _1\"></span>consolidado <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ciado <span class=\"_ _1\"></span>importe <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>recon<span class=\"_ _1\"></span>ocerlo <span class=\"_ _1\"></span>como <span class=\"_ _8\"></span>Instrumento <span class=\"_ _1\"></span>de Patrimonio por importe <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> 1.923 miles <span class=\"_ _0\"></span>de euros<span class=\"ls9\">. </span>Co<span class=\"_ _0\"></span>mo consecuencia de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>o anterior <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e reconoci\u00f3 un<span class=\"_ _0\"></span> resultado positivo en la cuenta de p\u00e9rdidas y ganancias por importe de 218 miles de euros. 13.<span class=\"ls0\">3 Obligaciones y Pagar\u00e9s de Renta Fija </span>El detalle del ep\u00edgrafe de Obligaciones y Pagar\u00e9s de Renta Fija al 31 de diciembre del 2025 y de 2024 es el siguiente<span class=\"_ _1\"></span> (en miles de euros): 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Coste Amortizado Valor Nominal Obligaciones <span class=\"_ _0\"></span>y Pagar\u00e9s de Ren<span class=\"_ _0\"></span>ta Fija  8.743  9.200 -  Obligaciones y<span class=\"_ _0\"></span> Pagar\u00e9s de Ren<span class=\"_ _0\"></span>ta Fija 8.743 9.200 - Con <span class=\"_ _9\"> </span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _9\"> </span>31 <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>octubre <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>202<span class=\"_ _1\"></span>5, <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>Sociedad <span class=\"_ _9\"> </span>ha <span class=\"_ _5\"> </span>incorporado <span class=\"_ _9\"> </span>un <span class=\"_ _5\"> </span>programa <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>pagar\u00e9s <span class=\"_ _5\"> </span>bajo <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>denominaci\u00f3n \u201cPrograma <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>Pagar\u00e9s <span class=\"_ _8\"></span>NEXTIL <span class=\"_ _1\"></span>2025\u201d <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Mercado <span class=\"_ _1\"></span>Alternativo <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>Renta <span class=\"_ _8\"></span>Fija <span class=\"_ _8\"></span>(\u201cMARF\u201d), <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>saldo <span class=\"_ _8\"></span>vivo <span class=\"_ _1\"></span>nominal m\u00e1ximo <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>50.000.000 <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>plazos<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>m\u00ednimo <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>3 <span class=\"_ _8\"></span>d\u00edas <span class=\"_ _1\"></span>h\u00e1biles <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>m\u00e1ximo <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>730 d\u00edas <span class=\"_ _1\"></span>naturales (es <span class=\"_ _1\"></span>decir, <span class=\"_ _1\"></span>24 meses). L<span class=\"_ _1\"></span>os pagar\u00e9s <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se emitan <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>amparo del <span class=\"_ _1\"></span>programa <span class=\"_ _1\"></span>tendr\u00e1n un <span class=\"_ _1\"></span>importe nomin<span class=\"_ _1\"></span>al unitario de 100.000 euros <span class=\"_ _0\"></span>y se dirigir\u00e1n exclusivamente a i<span class=\"_ _0\"></span>nversores cualifi<span class=\"_ _1\"></span>cados. GVC Gaesco Valores, S.V.,<span class=\"_ _0\"></span> S.A. ha<span class=\"_ _0\"></span> sido designado como <span class=\"_ _1\"></span>asesor registrado, agente de <span class=\"_ _1\"></span>pagos y entidad colaboradora. <span class=\"_ _1\"></span>Asimismo, Renta 4 <span class=\"_ _1\"></span>Banco, S.A. ha sido <span class=\"_ _6\"></span>designado <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>entidad <span class=\"_ _6\"></span>colaboradora. <span class=\"_ _7\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>asesor <span class=\"_ _6\"></span>legal <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>peraci\u00f3n <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>G\u00f3mez<span class=\"_ _1\"></span>-Acebo <span class=\"_ _6\"></span>&amp; <span class=\"_ _6\"></span>Pombo <span class=\"_ _6\"></span>A<span class=\"_ _1\"></span>bogados, S.L.P. El pasado <span class=\"_ _1\"></span>24 de <span class=\"_ _1\"></span>noviembre de 2025 y<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span><span class=\"ff5\">n <span class=\"_ _1\"></span>el marco <span class=\"_ _1\"></span>del \u201cPrograma de <span class=\"_ _1\"></span>Pagar\u00e9s NEXTIL 2<span class=\"_ _1\"></span>025\u201d <span class=\"_ _1\"></span></span><span class=\"lsc\">se</span> <span class=\"_ _1\"></span>ha cerrado con<span class=\"_ _1\"></span> \u00e9xito la primera emisi\u00f3n inaugural por un importe total de 9,2 M\u20ac distribuidos en plazos que comprenden los 6 a 12 meses<span class=\"_ _0\"></span>. Esta <span class=\"_ _8\"></span>primera <span class=\"_ _8\"></span>op<span class=\"_ _1\"></span>eraci\u00f3n, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>previsiblemente <span class=\"_ _4\"></span>se <span class=\"_ _1\"></span>ampliar\u00e1 <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>futuras <span class=\"_ _8\"></span>emisiones, <span class=\"_ _8\"></span>permite <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>Socie<span class=\"_ _1\"></span>dad <span class=\"_ _8\"></span>afrontar <span class=\"_ _8\"></span>los retos de su desarrollo<span class=\"_ _1\"></span> operativo asociados a los nuevos pedidos de cli<span class=\"_ _1\"></span>entes en sus unidades productivas de Portugal y <span class=\"_ _3\"> </span>Guatemala. <span class=\"_ _9\"> </span>Con <span class=\"_ _3\"> </span>ocasi\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>referida <span class=\"_ _3\"> </span>emisi\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>pagar<span class=\"_ _1\"></span>\u00e9s, <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _3\"> </span>requiri\u00f3 <span class=\"_ _3\"> </span>a <span class=\"_ _9\"> </span>todos <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>tenedores <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>las obligaciones convertibles emitidas el<span class=\"_ _1\"></span> 1 de j<span class=\"_ _1\"></span>ulio de 2025 q<span class=\"_ _1\"></span>ue procedieran a su <span class=\"_ _1\"></span>conversi\u00f3n \u00edntegra, po<span class=\"_ _1\"></span>r un importe total de 8M<span class=\"_ _1\"></span>\u202f\u20ac, conforme a <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>t\u00e9rminos y <span class=\"_ _1\"></span>condiciones previstos <span class=\"_ _1\"></span>en dic<span class=\"_ _1\"></span>ha emisi\u00f3n. <span class=\"_ _1\"></span>Este req<span class=\"_ _8\"></span><span class=\"ff1\">uerimiento, re<span class=\"_ _1\"></span>alizado a <span class=\"_ _1\"></span>iniciativa<span class=\"_ _6\"></span> </span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>propia <span class=\"_ _8\"></span>Sociedad, <span class=\"_ _1\"></span>ha <span class=\"_ _8\"></span>tenido <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>objeto <span class=\"_ _8\"></span>diversificar <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"></span>fuentes <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>financiaci\u00f3n <span class=\"_ _8\"></span>hacia <span class=\"_ _8\"></span>aquellas <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>presen<span class=\"_ _1\"></span>tan <span class=\"_ _1\"></span>un menor coste financiero y, al mismo tiempo, reforzar su estructura patrimonial (Ver Nota 11). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "13.<span class=\"ls0\"> <span class=\"_ _7\"></span> Pasivos Financiero<span class=\"ls5\">s </span>con Entidades de Cr\u00e9dito y Obligaciones Convertibles y Obligaciones de Renta Fija </span>La composici\u00f3n de los pasivos financieros con entidades de cr\u00e9dito y obligaciones convertibles<span class=\"_ _1\"></span> al 31 de diciembre del <span class=\"ls0\">2025 <span class=\"lsc\">y <span class=\"ls6\">20</span></span>24 es la siguiente: </span>13.1 Deudas con Entidades de Cr\u00e9dito El detalle de las deudas con entidades de cr\u00e9dito al 31 de diciembre del 2025 <span class=\"_ _1\"></span>y de 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>A largo plazo Pr\u00e9stamos a largo p<span class=\"_ _6\"></span>laz<span class=\"_ _1\"></span>o con<span class=\"_ _0\"></span> entidades de cr\u00e9d<span class=\"_ _0\"></span>ito 1.909<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>1.909<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>A corto plazo Pr\u00e9stamos a cor<span class=\"_ _0\"></span>to plazo con<span class=\"_ _0\"></span> entidades de cr\u00e9d<span class=\"_ _0\"></span>ito  2.014 1.591 Deudas a corto pla<span class=\"_ _6\"></span>z<span class=\"_ _1\"></span>o por cr\u00e9dito<span class=\"_ _0\"></span> dispuesto  229<span class=\"ls0\"> </span>2.888 2.24<span class=\"ls0\">3 </span>4.479  Total Deudas c<span class=\"_ _0\"></span>on Entidades de<span class=\"_ _0\"></span> Cr\u00e9dito 4.152 5.365 El<span class=\"ls0\"> <span class=\"_ _6\"></span>detalle <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>vencimientos <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>pasivos financieros <span class=\"_ _0\"></span>con entidades de <span class=\"_ _0\"></span>cr\u00e9dito al <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>anual <span class=\"_ _6\"></span>terminado </span></span></span></span></span></span></span>al 31 de diciembre de 2025 y de 2024 es como <span class=\"_ _6\"></span>sigue: Vencimientos a 31<span class=\"_ _6\"></span>.<span class=\"_ _1\"></span>12.2025 202<span class=\"ls0\">6 </span>202<span class=\"ls0\">7 </span>202<span class=\"ls0\">8 </span>Total Deudas con entida<span class=\"_ _0\"></span>des de cr\u00e9dito 2.24<span class=\"ls0\">3 </span>1.909<span class=\"ls0\"> </span>- 4.152 2.24<span class=\"ls0\">3 </span>1.909<span class=\"ls0\"> </span>- 4.152 Vencimientos a 31<span class=\"_ _6\"></span>.<span class=\"_ _1\"></span>12.2024 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Total Deudas con entida<span class=\"_ _0\"></span>des de cr\u00e9dito 4.479 866<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>5.365 4.479 866<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>5.365 Se registran <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>ep\u00edgrafe los <span class=\"_ _6\"></span>pr\u00e9<span class=\"_ _1\"></span>stamos concedidos a <span class=\"_ _0\"></span>las sociedades<span class=\"_ _0\"></span> filiales de<span class=\"_ _0\"></span> Portugal y Guat<span class=\"_ _0\"></span>emala, por entidades<span class=\"_ _0\"></span> locales bancarias de primer nivel en el \u00e1mbito de la regi\u00f3n. As\u00ed, en<span class=\"_ _1\"></span> las <span class=\"_ _1\"></span>filiales <span class=\"_ _1\"></span>portuguesas <span class=\"_ _1\"></span>cabe de<span class=\"_ _1\"></span>stacar los <span class=\"_ _1\"></span>pr\u00e9stamos firm<span class=\"_ _1\"></span>ados con <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>bancos Millenium <span class=\"_ _1\"></span>BCP, <span class=\"_ _1\"></span>Caixa Geral <span class=\"_ _1\"></span>de Dep\u00f3sitos o M<span class=\"_ _1\"></span>ontep\u00edo, que devengan tipos de i<span class=\"_ _1\"></span>nter\u00e9s de merados e<span class=\"_ _1\"></span>n conjunto sobre el 2%<span class=\"_ _8\"></span> y<span class=\"_ _1\"></span> un saldo dispuesto a<span class=\"_ _1\"></span> 31 de diciembre de 2025 de 1.674 miles de euros (2.888 miles de euros a cierre del ejercicio 2024) Por su parte, d<span class=\"_ _0\"></span>urante el ejercicio 2025 <span class=\"_ _0\"></span>la filial guatemalteca ha <span class=\"_ _0\"></span>accedido a financiaci\u00f3n b<span class=\"_ _0\"></span>ancaria local, por <span class=\"_ _0\"></span>primera vez en su historia, mediante la disposici\u00f3n de l\u00edneas de cr\u00e9dito comercial<span class=\"ls5\">es</span> y pr\u00e9stamos con el Banco Industrial y el BAC, que <span class=\"_ _8\"></span>devenga <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>pos <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>local <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>entorno <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>8% <span class=\"_ _8\"></span>anual<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>1.80<span class=\"_ _1\"></span>3 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>euros (1.573 miles de euros dispuesto a largo plazo). Deudas con entidades Obligaciones <span class=\"_ _0\"></span> Convertibles <span class=\"_ _0\"></span> Obligaciones de Renta Fija Totales de cr\u00e9dito 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos financiero<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>a coste<span class=\"_ _0\"></span> amortizado 1.909 886<span class=\"ls0\"> </span>1.676 10.956 - - 3.585 11.842 Pasivos financ<span class=\"_ _0\"></span>ieros a largo plaz<span class=\"_ _0\"></span>o 1.909 886<span class=\"ls0\"> </span>1676<span class=\"ls0\"> </span>10.956 - - 3.585 11.842 Pasivos financiero<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>a coste<span class=\"_ _0\"></span> amortizado 2.243 4.479 800<span class=\"ls0\"> </span>1.485 8.743 - 11.786 5.964 Pasivos financ<span class=\"_ _0\"></span>ieros a corto pla<span class=\"_ _0\"></span>zo 2.243 4.479 800<span class=\"ls0\"> </span>1.485 8.743 - 11.786 5.964 Total Pasivos Fi<span class=\"_ _0\"></span>nancieros 4.152 5.365 2.476 12.441 8.743 - 15.371 17.806 Asimismo, las sociedades portuguesas, firmaron en abril 2021 con el Ban<span class=\"_ _0\"></span>co Santander dos pr\u00e9stamos por importe de 0,4 y<span class=\"_ _1\"></span> 3,6 m<span class=\"_ _1\"></span>illones de <span class=\"_ _1\"></span>euros con c<span class=\"_ _1\"></span>arencia de <span class=\"_ _1\"></span>un a\u00f1o <span class=\"_ _1\"></span>con vencimie<span class=\"_ _1\"></span>nto 2026 y <span class=\"_ _1\"></span>tipo d<span class=\"_ _1\"></span>e inter\u00e9s d<span class=\"_ _1\"></span>el 1,95%. <span class=\"_ _1\"></span>En el <span class=\"_ _1\"></span>segundo semestre <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>2<span class=\"_ _1\"></span>023 <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>alcanz\u00f3 <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>acuerdo <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>Banco <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Santander <span class=\"_ _9\"> </span>Portugal <span class=\"_ _3\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>permiti\u00f3 <span class=\"_ _3\"> </span>entre <span class=\"_ _9\"> </span>otros <span class=\"_ _9\"> </span>efectos amortizar <span class=\"_ _1\"></span>anticipadamente <span class=\"_ _1\"></span>1,5 <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>contra <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>liberaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>olateral que <span class=\"_ _8\"></span>manten\u00eda e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Banco. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>31 de diciembre <span class=\"_ _6\"></span>de 2024 <span class=\"_ _0\"></span>la cantid<span class=\"_ _0\"></span>ad pendiente <span class=\"_ _0\"></span>de pago ascend\u00eda <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> 1.388 <span class=\"_ _6\"></span>miles de <span class=\"_ _0\"></span>euros. Con <span class=\"_ _0\"></span>fecha 6 <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> ag<span class=\"_ _0\"></span>osto de <span class=\"_ _6\"></span>2025 las filiales portuguesas SICI 93 <span class=\"_ _1\"></span>y Playvest, han vendido la totalidad d<span class=\"_ _1\"></span>e sus naves productivas ubicadas en el <span class=\"_ _1\"></span>norte de Portugal, po<span class=\"_ _1\"></span>r un importe <span class=\"_ _1\"></span>total de 4,4<span class=\"_ _1\"></span> millones de <span class=\"_ _1\"></span>euros.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Como resultado de <span class=\"_ _1\"></span>la transacci\u00f3n, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>procedido a<span class=\"_ _1\"></span> cancelar la totalidad <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>deuda <span class=\"_ _8\"></span>bancaria <span class=\"_ _1\"></span>asociada <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>dichos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>740.000 <span class=\"_ _1\"></span>euros<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>manten\u00eda <span class=\"_ _1\"></span>viva <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>el Banco Santander. Con <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>9 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _8\"></span>dominante <span class=\"_ _8\"></span>formaliz\u00f3 <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>r\u00e9stamo <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntidad <span class=\"_ _8\"></span>financiera CaixaBank <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>un <span class=\"_ _4\"></span>importe <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>5<span class=\"_ _1\"></span>05 <span class=\"_ _4\"></span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>e <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>2,75%, <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>vencimiento <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>enero <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>2025<span class=\"_ _8\"></span><span class=\"ls13\">. </span>Asimismo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>respecta <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>\u00e9sta <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>concedido <span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Sabadell <span class=\"_ _1\"></span>por importe de 675 miles <span class=\"_ _1\"></span>de euros, d<span class=\"_ _1\"></span>e los cuales 309 miles de <span class=\"_ _1\"></span>euros se encuentran registrados a largo plazo, <span class=\"_ _1\"></span>devengado un tipo de inter\u00e9s fijo del 4.5%. Todos los importes admitidos en dichas p\u00f3lizas est\u00e1n cubiertos por seguro de cr\u00e9dito. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "13.<span class=\"ls0\"> <span class=\"_ _7\"></span> Pasivos Financiero<span class=\"ls5\">s </span>con Entidades de Cr\u00e9dito y Obligaciones Convertibles y Obligaciones de Renta Fija </span>La composici\u00f3n de los pasivos financieros con entidades de cr\u00e9dito y obligaciones convertibles<span class=\"_ _1\"></span> al 31 de diciembre del <span class=\"ls0\">2025 <span class=\"lsc\">y <span class=\"ls6\">20</span></span>24 es la siguiente: </span>13.1 Deudas con Entidades de Cr\u00e9dito El detalle de las deudas con entidades de cr\u00e9dito al 31 de diciembre del 2025 <span class=\"_ _1\"></span>y de 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>A largo plazo Pr\u00e9stamos a largo p<span class=\"_ _6\"></span>laz<span class=\"_ _1\"></span>o con<span class=\"_ _0\"></span> entidades de cr\u00e9d<span class=\"_ _0\"></span>ito 1.909<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>1.909<span class=\"ls0\"> </span>886<span class=\"ls0\"> </span>A corto plazo Pr\u00e9stamos a cor<span class=\"_ _0\"></span>to plazo con<span class=\"_ _0\"></span> entidades de cr\u00e9d<span class=\"_ _0\"></span>ito  2.014 1.591 Deudas a corto pla<span class=\"_ _6\"></span>z<span class=\"_ _1\"></span>o por cr\u00e9dito<span class=\"_ _0\"></span> dispuesto  229<span class=\"ls0\"> </span>2.888 2.24<span class=\"ls0\">3 </span>4.479  Total Deudas c<span class=\"_ _0\"></span>on Entidades de<span class=\"_ _0\"></span> Cr\u00e9dito 4.152 5.365 El<span class=\"ls0\"> <span class=\"_ _6\"></span>detalle <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>vencimientos <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _6\"></span>pasivos financieros <span class=\"_ _0\"></span>con entidades de <span class=\"_ _0\"></span>cr\u00e9dito al <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>anual <span class=\"_ _6\"></span>terminado </span></span></span></span></span></span></span>al 31 de diciembre de 2025 y de 2024 es como <span class=\"_ _6\"></span>sigue: Vencimientos a 31<span class=\"_ _6\"></span>.<span class=\"_ _1\"></span>12.2025 202<span class=\"ls0\">6 </span>202<span class=\"ls0\">7 </span>202<span class=\"ls0\">8 </span>Total Deudas con entida<span class=\"_ _0\"></span>des de cr\u00e9dito 2.24<span class=\"ls0\">3 </span>1.909<span class=\"ls0\"> </span>- 4.152 2.24<span class=\"ls0\">3 </span>1.909<span class=\"ls0\"> </span>- 4.152 Vencimientos a 31<span class=\"_ _6\"></span>.<span class=\"_ _1\"></span>12.2024 2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>Total Deudas con entida<span class=\"_ _0\"></span>des de cr\u00e9dito 4.479 866<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>5.365 4.479 866<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>5.365 Se registran <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>ep\u00edgrafe los <span class=\"_ _6\"></span>pr\u00e9<span class=\"_ _1\"></span>stamos concedidos a <span class=\"_ _0\"></span>las sociedades<span class=\"_ _0\"></span> filiales de<span class=\"_ _0\"></span> Portugal y Guat<span class=\"_ _0\"></span>emala, por entidades<span class=\"_ _0\"></span> locales bancarias de primer nivel en el \u00e1mbito de la regi\u00f3n. As\u00ed, en<span class=\"_ _1\"></span> las <span class=\"_ _1\"></span>filiales <span class=\"_ _1\"></span>portuguesas <span class=\"_ _1\"></span>cabe de<span class=\"_ _1\"></span>stacar los <span class=\"_ _1\"></span>pr\u00e9stamos firm<span class=\"_ _1\"></span>ados con <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>bancos Millenium <span class=\"_ _1\"></span>BCP, <span class=\"_ _1\"></span>Caixa Geral <span class=\"_ _1\"></span>de Dep\u00f3sitos o M<span class=\"_ _1\"></span>ontep\u00edo, que devengan tipos de i<span class=\"_ _1\"></span>nter\u00e9s de merados e<span class=\"_ _1\"></span>n conjunto sobre el 2%<span class=\"_ _8\"></span> y<span class=\"_ _1\"></span> un saldo dispuesto a<span class=\"_ _1\"></span> 31 de diciembre de 2025 de 1.674 miles de euros (2.888 miles de euros a cierre del ejercicio 2024) Por su parte, d<span class=\"_ _0\"></span>urante el ejercicio 2025 <span class=\"_ _0\"></span>la filial guatemalteca ha <span class=\"_ _0\"></span>accedido a financiaci\u00f3n b<span class=\"_ _0\"></span>ancaria local, por <span class=\"_ _0\"></span>primera vez en su historia, mediante la disposici\u00f3n de l\u00edneas de cr\u00e9dito comercial<span class=\"ls5\">es</span> y pr\u00e9stamos con el Banco Industrial y el BAC, que <span class=\"_ _8\"></span>devenga <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>pos <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>inter\u00e9s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>local <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>entorno <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>8% <span class=\"_ _8\"></span>anual<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>1.80<span class=\"_ _1\"></span>3 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>euros (1.573 miles de euros dispuesto a largo plazo). Deudas con entidades Obligaciones <span class=\"_ _0\"></span> Convertibles <span class=\"_ _0\"></span> Obligaciones de Renta Fija Totales de cr\u00e9dito 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos financiero<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>a coste<span class=\"_ _0\"></span> amortizado 1.909 886<span class=\"ls0\"> </span>1.676 10.956 - - 3.585 11.842 Pasivos financ<span class=\"_ _0\"></span>ieros a largo plaz<span class=\"_ _0\"></span>o 1.909 886<span class=\"ls0\"> </span>1676<span class=\"ls0\"> </span>10.956 - - 3.585 11.842 Pasivos financiero<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>a coste<span class=\"_ _0\"></span> amortizado 2.243 4.479 800<span class=\"ls0\"> </span>1.485 8.743 - 11.786 5.964 Pasivos financ<span class=\"_ _0\"></span>ieros a corto pla<span class=\"_ _0\"></span>zo 2.243 4.479 800<span class=\"ls0\"> </span>1.485 8.743 - 11.786 5.964 Total Pasivos Fi<span class=\"_ _0\"></span>nancieros 4.152 5.365 2.476 12.441 8.743 - 15.371 17.806 Asimismo, las sociedades portuguesas, firmaron en abril 2021 con el Ban<span class=\"_ _0\"></span>co Santander dos pr\u00e9stamos por importe de 0,4 y<span class=\"_ _1\"></span> 3,6 m<span class=\"_ _1\"></span>illones de <span class=\"_ _1\"></span>euros con c<span class=\"_ _1\"></span>arencia de <span class=\"_ _1\"></span>un a\u00f1o <span class=\"_ _1\"></span>con vencimie<span class=\"_ _1\"></span>nto 2026 y <span class=\"_ _1\"></span>tipo d<span class=\"_ _1\"></span>e inter\u00e9s d<span class=\"_ _1\"></span>el 1,95%. <span class=\"_ _1\"></span>En el <span class=\"_ _1\"></span>segundo semestre <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>2<span class=\"_ _1\"></span>023 <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>alcanz\u00f3 <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>acuerdo <span class=\"_ _3\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>Banco <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Santander <span class=\"_ _9\"> </span>Portugal <span class=\"_ _3\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>permiti\u00f3 <span class=\"_ _3\"> </span>entre <span class=\"_ _9\"> </span>otros <span class=\"_ _9\"> </span>efectos amortizar <span class=\"_ _1\"></span>anticipadamente <span class=\"_ _1\"></span>1,5 <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>contra <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>liberaci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>olateral que <span class=\"_ _8\"></span>manten\u00eda e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Banco. <span class=\"_ _1\"></span>A <span class=\"_ _1\"></span>31 de diciembre <span class=\"_ _6\"></span>de 2024 <span class=\"_ _0\"></span>la cantid<span class=\"_ _0\"></span>ad pendiente <span class=\"_ _0\"></span>de pago ascend\u00eda <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> 1.388 <span class=\"_ _6\"></span>miles de <span class=\"_ _0\"></span>euros. Con <span class=\"_ _0\"></span>fecha 6 <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> ag<span class=\"_ _0\"></span>osto de <span class=\"_ _6\"></span>2025 las filiales portuguesas SICI 93 <span class=\"_ _1\"></span>y Playvest, han vendido la totalidad d<span class=\"_ _1\"></span>e sus naves productivas ubicadas en el <span class=\"_ _1\"></span>norte de Portugal, po<span class=\"_ _1\"></span>r un importe <span class=\"_ _1\"></span>total de 4,4<span class=\"_ _1\"></span> millones de <span class=\"_ _1\"></span>euros.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Como resultado de <span class=\"_ _1\"></span>la transacci\u00f3n, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>procedido a<span class=\"_ _1\"></span> cancelar la totalidad <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>deuda <span class=\"_ _8\"></span>bancaria <span class=\"_ _1\"></span>asociada <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>dichos <span class=\"_ _1\"></span>activos <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>740.000 <span class=\"_ _1\"></span>euros<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>se <span class=\"_ _8\"></span>manten\u00eda <span class=\"_ _1\"></span>viva <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>el Banco Santander. Con <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>9 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _8\"></span>dominante <span class=\"_ _8\"></span>formaliz\u00f3 <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>r\u00e9stamo <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntidad <span class=\"_ _8\"></span>financiera CaixaBank <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>un <span class=\"_ _4\"></span>importe <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>5<span class=\"_ _1\"></span>05 <span class=\"_ _4\"></span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>e <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>nter\u00e9s <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>2,75%, <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>vencimiento <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>enero <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>2025<span class=\"_ _8\"></span><span class=\"ls13\">. </span>Asimismo <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>respecta <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>dominante, <span class=\"_ _1\"></span>\u00e9sta <span class=\"_ _1\"></span>tiene <span class=\"_ _1\"></span>concedido <span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>pr\u00e9stamo <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Sabadell <span class=\"_ _1\"></span>por importe de 675 miles <span class=\"_ _1\"></span>de euros, d<span class=\"_ _1\"></span>e los cuales 309 miles de <span class=\"_ _1\"></span>euros se encuentran registrados a largo plazo, <span class=\"_ _1\"></span>devengado un tipo de inter\u00e9s fijo del 4.5%. Todos los importes admitidos en dichas p\u00f3lizas est\u00e1n cubiertos por seguro de cr\u00e9dito. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "14<span class=\"ls9\">. </span>Otros pasivos No corrientes y corrientes El desglose de los pasivos contenidos en este ep\u00edgrafe, correspondientes fundamentalmente a la categor\u00eda de pasivos financieros a coste amortizado es como sigue:  31.12.2025 31.12.2024 Acreedores por<span class=\"_ _0\"></span> arrendamiento f<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nanciero a largo<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>plazo 9.421 8.824 Derivado impl\u00ed<span class=\"_ _0\"></span>cito - 204<span class=\"ls0\"> </span>Proveedores de<span class=\"_ _0\"></span> deuda Alternati<span class=\"_ _0\"></span>va y Organismos<span class=\"_ _0\"></span> P\u00fablicos 2.701 4.490 Proveedores de In<span class=\"_ _0\"></span>movilizado 224<span class=\"ls0\"> </span>872<span class=\"ls0\"> </span>Otras deudas a<span class=\"_ _0\"></span> largo plazo 2.925 5.566 Acreedores por<span class=\"_ _0\"></span> arrendamiento f<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nanciero a c<span class=\"_ _0\"></span>orto plazo 904<span class=\"ls0\"> </span>687<span class=\"ls0\"> </span>Deuda concur<span class=\"_ _0\"></span>sal  - 383<span class=\"ls0\"> </span>Proveedores de<span class=\"_ _0\"></span> deuda Alternati<span class=\"_ _0\"></span>va y Organismos<span class=\"_ _0\"></span> P\u00fablicos 6.011 5.552 Proveedores de In<span class=\"_ _0\"></span>movilizado - 466<span class=\"ls0\"> </span>Otras deudas a<span class=\"_ _0\"></span> corto plazo<span class=\"ff1\"> </span>6.011 6.401  Total otras de<span class=\"_ _0\"></span>udas corrientes y<span class=\"_ _0\"></span> no corrientes 19.261 21.478 Se registran bajo el ep\u00edgrafe \u201cProveedores de deuda Alternativa y organis<span class=\"_ _0\"></span>mos p\u00fablicos\u201d entre cuyas caracter\u00edsticas principales figura la de no estar amparadas en el r\u00e9gimen CIRBE, fundamentalmente los siguientes importes: (i) <span class=\"ls8\">En</span> <span class=\"_ _b\"> </span><span class=\"ls6\">el</span> <span class=\"_ _b\"> </span>ejercicio <span class=\"_ _b\"> </span>2014, <span class=\"_ _5\"> </span><span class=\"ls7\">la</span> <span class=\"_ _b\"> </span>Sociedad dominante <span class=\"_ _b\"> </span>formaliz\u00f3 <span class=\"_ _5\"> </span><span class=\"ls5\">un</span> <span class=\"_ _b\"> </span>pr\u00e9stamo <span class=\"_ _5\"> </span>pa<span class=\"_ _1\"></span>rticipativo <span class=\"_ _5\"> </span>con <span class=\"_ _b\"> </span>Avan\u00e7sa <span class=\"_ _b\"> </span><span class=\"ls5\">por</span> <span class=\"_ _5\"> </span>valor  de <span class=\"_ _0\"></span>1 mill\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>fu<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>ampliado <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>250 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _6\"></span>2015. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>caracter\u00edsticas del pr\u00e9stamos son : \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Como gar<span class=\"_ _0\"></span>ant\u00eda <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>dicho <span class=\"_ _1\"></span>pr\u00e9stamo, <span class=\"_ _1\"></span>responde <span class=\"_ _1\"></span>determinada maquinaria <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>propiedad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span> </span>Nextil Elastic Fabrics Europe, S.L.U. y que fueron transferidas a la planta de Guatemala en el ejercicio 2022. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El tipo <span class=\"_ _6\"></span>de inter\u00e9s <span class=\"_ _0\"></span>es un <span class=\"_ _6\"></span>10% anual <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>\u00e1s <span class=\"_ _0\"></span>un tipo <span class=\"_ _6\"></span>de inter\u00e9s <span class=\"_ _0\"></span>variable del <span class=\"_ _6\"></span>1% del <span class=\"_ _0\"></span>EBITDA a<span class=\"_ _0\"></span>nual <span class=\"_ _0\"></span>con limitaci\u00f3n <span class=\"_ _6\"></span>del </span>5% sobre el nominal del pr\u00e9stamo.  A <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>endiente <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pago <span class=\"_ _8\"></span>asciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>3<span class=\"ls5\">05</span> <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>(332 <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de diciembre de 2024)  (ii) <span class=\"_ _4\"></span>En <span class=\"_ _4\"></span>febrero <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2019 <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _4\"> </span>recibi\u00f3 <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>pr\u00e9stamo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>1.500 <span class=\"_ _4\"> </span>mil<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Institut <span class=\"_ _4\"></span>Catal\u00e0 <span class=\"_ _4\"></span>de Finances (ICF). Las caracter\u00edsticas de esta deuda son : \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Carencia de 2 a\u00f1os y un vencimiento contractual establecido en febrero de 2026. </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Tipo de inter\u00e9s de mercado, referenciado al Euribor m\u00e1s difer<span class=\"_ _0\"></span>encial de 2,8%. <span class=\"_ _1\"></span> </span>A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>2025 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincipal <span class=\"_ _1\"></span>junto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>intereses <span class=\"_ _1\"></span>devengados <span class=\"_ _8\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>,7 <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros (1,6 millones de euros a 31 de diciembre de 2024) (iii) En febrero de 2022,<span class=\"_ _0\"></span> la sociedad del Gru<span class=\"_ _0\"></span>po, S.I.C.I 93 firm\u00f3 con un fondo portugu\u00e9s un acuerdo <span class=\"_ _0\"></span>para la emisi\u00f3n de bonos <span class=\"_ _1\"></span>convertibles <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>6 <span class=\"_ _8\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>6 <span class=\"_ _1\"></span>millones <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>t\u00edtulos. <span class=\"_ _4\"></span>Este <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>ten\u00eda <span class=\"_ _8\"></span>las siguientes caracter\u00edsticas:  \u2022<span class=\"ff1\"> <span class=\"_ _d\"> </span>Bonos con o<span class=\"_ _1\"></span>pci\u00f3n de conversi\u00f3n para el emisor con un canje calculado en funci\u00f3n del EBITDA de S.I.C.I <span class=\"_ _1\"></span>93. </span>En <span class=\"_ _5\"> </span>ca<span class=\"_ _1\"></span>so <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>conversi\u00f3n, <span class=\"_ _5\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>retorno <span class=\"_ _5\"> </span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>la <span class=\"_ _5\"> </span>en<span class=\"_ _1\"></span>tidad <span class=\"_ _5\"> </span>financiadora <span class=\"_ _b\"> </span>por <span class=\"_ _5\"> </span>la  tit<span class=\"_ _0\"></span>ularidad <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>acciones convertidas seria de una TIR del 5% sobre el valor de la deuda convertida. \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>El <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>es <span class=\"_ _8\"></span>de 5 <span class=\"_ _8\"></span>a\u00f1os d<span class=\"_ _1\"></span>esde <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>desembolso <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>devoluci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cuatro <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nualidades de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1,5 <span class=\"_ _1\"></span>millones </span>de euros a partir del segundo aniversario, sin perjuicio de la posibilidad de amortizaci\u00f3n an<span class=\"_ _0\"></span>ticipada.<span class=\"_ _1\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>El tipo de inter\u00e9s es el Euribor a 6 meses m\u00e1s un 5%. </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>El precio de emisi\u00f3n es a la par. </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Existencia <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ciertas <span class=\"_ _9\"> </span>garant\u00edas <span class=\"_ _3\"> </span>otorgadas <span class=\"_ _3\"> </span>al <span class=\"_ _9\"> </span>emisor <span class=\"_ _3\"> </span>que, <span class=\"_ _9\"> </span>en <span class=\"_ _3\"> </span>caso <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>incumplimiento, <span class=\"_ _9\"> </span>podr\u00edan <span class=\"_ _3\"> </span>incluir <span class=\"_ _3\"> </span>una </span>eventual conversi\u00f3n de la deuda en participaciones sociales de SICI 93. En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>formaliz\u00f3 <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>nuevo <span class=\"_ _8\"></span>acuerdo <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>permiti\u00f3 <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>stablecer <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>nuevo <span class=\"_ _4\"></span>calendario <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>repago<span class=\"_ _1\"></span>. <span class=\"_ _4\"></span>Cabe destacar <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>este <span class=\"_ _9\"> </span>nuevo <span class=\"_ _3\"> </span>acuerdo <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>eliminado <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>opci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>deuda, <span class=\"_ _3\"> </span>quedando <span class=\"_ _3\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>tanto <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>deuda calendarizada mediante una amortizaci\u00f3n <span class=\"_ _1\"></span>del principal m\u00e1s <span class=\"_ _1\"></span>intereses. Dicho nuevo acuerdo <span class=\"_ _1\"></span>fue firmado con fecha <span class=\"_ _1\"></span>de 6 diciembre de 2024, realiz\u00e1ndose en ese momento un primer pago de 500 miles de euros A <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _1\"></span>25 <span class=\"_ _6\"></span>el p<span class=\"_ _0\"></span>asivo <span class=\"_ _0\"></span>asociado <span class=\"_ _6\"></span>por este <span class=\"_ _6\"></span>concepto <span class=\"_ _6\"></span>asciende <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> 4.<span class=\"ls5\">569<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _0\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>euros (54<span class=\"_ _0\"></span>90 <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de eur<span class=\"_ _0\"></span>os </span></span>a <span class=\"_ _3\"> </span>31 <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>diciembre <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>2024), <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _3\"> </span>cuales <span class=\"_ _3\"> </span><span class=\"ls5\">2.</span>161 <span class=\"_ _9\"> </span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>euros <span class=\"_ _9\"> </span>(4.490 <span class=\"_ _3\"> </span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>uros <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2024) <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>encuentran registrados el ep\u00edgrafe \u201cotras deudas no corrientes\u201d conforme<span class=\"_ _0\"></span> al nuevo calendario de amortizaci\u00f3n<span class=\"_ _8\"></span><span class=\"ff1\">. </span>(iv) <span class=\"_ _4\"></span>Durante <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>ejercicio <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>fi<span class=\"_ _1\"></span>rm\u00f3 <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>fondo <span class=\"_ _8\"></span>espa\u00f1ol <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>descuento <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>factu<span class=\"_ _1\"></span>ras <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _8\"></span>an<span class=\"_ _1\"></span>ticipar <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as mismas <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>filial <span class=\"_ _8\"></span>portuguesa <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>grup<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>realiza<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>sus <span class=\"_ _8\"></span>principales <span class=\"_ _4\"></span>clientes<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>2.300 <span class=\"_ _4\"></span>miles <span class=\"_ _8\"></span>de euros, <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>tasa <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>7%. <span class=\"_ _8\"></span>A <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>anticipado <span class=\"_ _8\"></span>asciende <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span><span class=\"ls5\">2.<span class=\"_ _6\"></span>025<span class=\"ls0\"> <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de </span></span>euros, que devengan un tipo de inter\u00e9s del 7% con un vencimiento en el ejercicio 2027. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "14<span class=\"ls9\">. </span>Otros pasivos No corrientes y corrientes El desglose de los pasivos contenidos en este ep\u00edgrafe, correspondientes fundamentalmente a la categor\u00eda de pasivos financieros a coste amortizado es como sigue:  31.12.2025 31.12.2024 Acreedores por<span class=\"_ _0\"></span> arrendamiento f<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nanciero a largo<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>plazo 9.421 8.824 Derivado impl\u00ed<span class=\"_ _0\"></span>cito - 204<span class=\"ls0\"> </span>Proveedores de<span class=\"_ _0\"></span> deuda Alternati<span class=\"_ _0\"></span>va y Organismos<span class=\"_ _0\"></span> P\u00fablicos 2.701 4.490 Proveedores de In<span class=\"_ _0\"></span>movilizado 224<span class=\"ls0\"> </span>872<span class=\"ls0\"> </span>Otras deudas a<span class=\"_ _0\"></span> largo plazo 2.925 5.566 Acreedores por<span class=\"_ _0\"></span> arrendamiento f<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nanciero a c<span class=\"_ _0\"></span>orto plazo 904<span class=\"ls0\"> </span>687<span class=\"ls0\"> </span>Deuda concur<span class=\"_ _0\"></span>sal  - 383<span class=\"ls0\"> </span>Proveedores de<span class=\"_ _0\"></span> deuda Alternati<span class=\"_ _0\"></span>va y Organismos<span class=\"_ _0\"></span> P\u00fablicos 6.011 5.552 Proveedores de In<span class=\"_ _0\"></span>movilizado - 466<span class=\"ls0\"> </span>Otras deudas a<span class=\"_ _0\"></span> corto plazo<span class=\"ff1\"> </span>6.011 6.401  Total otras de<span class=\"_ _0\"></span>udas corrientes y<span class=\"_ _0\"></span> no corrientes 19.261 21.478 Se registran bajo el ep\u00edgrafe \u201cProveedores de deuda Alternativa y organis<span class=\"_ _0\"></span>mos p\u00fablicos\u201d entre cuyas caracter\u00edsticas principales figura la de no estar amparadas en el r\u00e9gimen CIRBE, fundamentalmente los siguientes importes: (i) <span class=\"ls8\">En</span> <span class=\"_ _b\"> </span><span class=\"ls6\">el</span> <span class=\"_ _b\"> </span>ejercicio <span class=\"_ _b\"> </span>2014, <span class=\"_ _5\"> </span><span class=\"ls7\">la</span> <span class=\"_ _b\"> </span>Sociedad dominante <span class=\"_ _b\"> </span>formaliz\u00f3 <span class=\"_ _5\"> </span><span class=\"ls5\">un</span> <span class=\"_ _b\"> </span>pr\u00e9stamo <span class=\"_ _5\"> </span>pa<span class=\"_ _1\"></span>rticipativo <span class=\"_ _5\"> </span>con <span class=\"_ _b\"> </span>Avan\u00e7sa <span class=\"_ _b\"> </span><span class=\"ls5\">por</span> <span class=\"_ _5\"> </span>valor  de <span class=\"_ _0\"></span>1 mill\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>fu<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>ampliado <span class=\"_ _6\"></span>posteriormente <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>250 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>largo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _6\"></span>2015. <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>caracter\u00edsticas del pr\u00e9stamos son : \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Como gar<span class=\"_ _0\"></span>ant\u00eda <span class=\"ls5\">de</span> <span class=\"_ _6\"></span>dicho <span class=\"_ _1\"></span>pr\u00e9stamo, <span class=\"_ _1\"></span>responde <span class=\"_ _1\"></span>determinada maquinaria <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>fue <span class=\"_ _1\"></span>propiedad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span> </span>Nextil Elastic Fabrics Europe, S.L.U. y que fueron transferidas a la planta de Guatemala en el ejercicio 2022. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>El tipo <span class=\"_ _6\"></span>de inter\u00e9s <span class=\"_ _0\"></span>es un <span class=\"_ _6\"></span>10% anual <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>\u00e1s <span class=\"_ _0\"></span>un tipo <span class=\"_ _6\"></span>de inter\u00e9s <span class=\"_ _0\"></span>variable del <span class=\"_ _6\"></span>1% del <span class=\"_ _0\"></span>EBITDA a<span class=\"_ _0\"></span>nual <span class=\"_ _0\"></span>con limitaci\u00f3n <span class=\"_ _6\"></span>del </span>5% sobre el nominal del pr\u00e9stamo.  A <span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>2025<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>endiente <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pago <span class=\"_ _8\"></span>asciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>3<span class=\"ls5\">05</span> <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>euros <span class=\"_ _8\"></span>(332 <span class=\"_ _8\"></span>miles <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de diciembre de 2024)  (ii) <span class=\"_ _4\"></span>En <span class=\"_ _4\"></span>febrero <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2019 <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>dominante <span class=\"_ _4\"> </span>recibi\u00f3 <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>pr\u00e9stamo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>1.500 <span class=\"_ _4\"> </span>mil<span class=\"_ _1\"></span>es <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Institut <span class=\"_ _4\"></span>Catal\u00e0 <span class=\"_ _4\"></span>de Finances (ICF). Las caracter\u00edsticas de esta deuda son : \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Carencia de 2 a\u00f1os y un vencimiento contractual establecido en febrero de 2026. </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Tipo de inter\u00e9s de mercado, referenciado al Euribor m\u00e1s difer<span class=\"_ _0\"></span>encial de 2,8%. <span class=\"_ _1\"></span> </span>A <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>2025 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincipal <span class=\"_ _1\"></span>junto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sus <span class=\"_ _1\"></span>intereses <span class=\"_ _1\"></span>devengados <span class=\"_ _8\"></span>asciende <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>,7 <span class=\"_ _1\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros (1,6 millones de euros a 31 de diciembre de 2024) (iii) En febrero de 2022,<span class=\"_ _0\"></span> la sociedad del Gru<span class=\"_ _0\"></span>po, S.I.C.I 93 firm\u00f3 con un fondo portugu\u00e9s un acuerdo <span class=\"_ _0\"></span>para la emisi\u00f3n de bonos <span class=\"_ _1\"></span>convertibles <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>valor <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>6 <span class=\"_ _8\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _1\"></span>correspondientes <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>6 <span class=\"_ _1\"></span>millones <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>t\u00edtulos. <span class=\"_ _4\"></span>Este <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>ten\u00eda <span class=\"_ _8\"></span>las siguientes caracter\u00edsticas:  \u2022<span class=\"ff1\"> <span class=\"_ _d\"> </span>Bonos con o<span class=\"_ _1\"></span>pci\u00f3n de conversi\u00f3n para el emisor con un canje calculado en funci\u00f3n del EBITDA de S.I.C.I <span class=\"_ _1\"></span>93. </span>En <span class=\"_ _5\"> </span>ca<span class=\"_ _1\"></span>so <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>conversi\u00f3n, <span class=\"_ _5\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>retorno <span class=\"_ _5\"> </span>m\u00e1<span class=\"_ _1\"></span>ximo <span class=\"_ _5\"> </span>a <span class=\"_ _b\"> </span>la <span class=\"_ _5\"> </span>en<span class=\"_ _1\"></span>tidad <span class=\"_ _5\"> </span>financiadora <span class=\"_ _b\"> </span>por <span class=\"_ _5\"> </span>la  tit<span class=\"_ _0\"></span>ularidad <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>acciones convertidas seria de una TIR del 5% sobre el valor de la deuda convertida. \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>El <span class=\"_ _1\"></span>plazo <span class=\"_ _1\"></span>es <span class=\"_ _8\"></span>de 5 <span class=\"_ _8\"></span>a\u00f1os d<span class=\"_ _1\"></span>esde <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fecha <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>desembolso <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>devoluci\u00f3n <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>cuatro <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nualidades de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1,5 <span class=\"_ _1\"></span>millones </span>de euros a partir del segundo aniversario, sin perjuicio de la posibilidad de amortizaci\u00f3n an<span class=\"_ _0\"></span>ticipada.<span class=\"_ _1\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>El tipo de inter\u00e9s es el Euribor a 6 meses m\u00e1s un 5%. </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>El precio de emisi\u00f3n es a la par. </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>Existencia <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ciertas <span class=\"_ _9\"> </span>garant\u00edas <span class=\"_ _3\"> </span>otorgadas <span class=\"_ _3\"> </span>al <span class=\"_ _9\"> </span>emisor <span class=\"_ _3\"> </span>que, <span class=\"_ _9\"> </span>en <span class=\"_ _3\"> </span>caso <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>incumplimiento, <span class=\"_ _9\"> </span>podr\u00edan <span class=\"_ _3\"> </span>incluir <span class=\"_ _3\"> </span>una </span>eventual conversi\u00f3n de la deuda en participaciones sociales de SICI 93. En <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>formaliz\u00f3 <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>nuevo <span class=\"_ _8\"></span>acuerdo <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>permiti\u00f3 <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>stablecer <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>nuevo <span class=\"_ _4\"></span>calendario <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>repago<span class=\"_ _1\"></span>. <span class=\"_ _4\"></span>Cabe destacar <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>este <span class=\"_ _9\"> </span>nuevo <span class=\"_ _3\"> </span>acuerdo <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>eliminado <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>opci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>conversi\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>deuda, <span class=\"_ _3\"> </span>quedando <span class=\"_ _3\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>tanto <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>deuda calendarizada mediante una amortizaci\u00f3n <span class=\"_ _1\"></span>del principal m\u00e1s <span class=\"_ _1\"></span>intereses. Dicho nuevo acuerdo <span class=\"_ _1\"></span>fue firmado con fecha <span class=\"_ _1\"></span>de 6 diciembre de 2024, realiz\u00e1ndose en ese momento un primer pago de 500 miles de euros A <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>20<span class=\"_ _1\"></span>25 <span class=\"_ _6\"></span>el p<span class=\"_ _0\"></span>asivo <span class=\"_ _0\"></span>asociado <span class=\"_ _6\"></span>por este <span class=\"_ _6\"></span>concepto <span class=\"_ _6\"></span>asciende <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> 4.<span class=\"ls5\">569<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _0\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>euros (54<span class=\"_ _0\"></span>90 <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>iles <span class=\"_ _6\"></span>de eur<span class=\"_ _0\"></span>os </span></span>a <span class=\"_ _3\"> </span>31 <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>diciembre <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>2024), <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _3\"> </span>cuales <span class=\"_ _3\"> </span><span class=\"ls5\">2.</span>161 <span class=\"_ _9\"> </span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>euros <span class=\"_ _9\"> </span>(4.490 <span class=\"_ _3\"> </span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>e<span class=\"_ _1\"></span>uros <span class=\"_ _3\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>2024) <span class=\"_ _3\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>encuentran registrados el ep\u00edgrafe \u201cotras deudas no corrientes\u201d conforme<span class=\"_ _0\"></span> al nuevo calendario de amortizaci\u00f3n<span class=\"_ _8\"></span><span class=\"ff1\">. </span>(iv) <span class=\"_ _4\"></span>Durante <span class=\"_ _8\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>ejercicio <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>fi<span class=\"_ _1\"></span>rm\u00f3 <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>fondo <span class=\"_ _8\"></span>espa\u00f1ol <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>descuento <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>factu<span class=\"_ _1\"></span>ras <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>ara <span class=\"_ _8\"></span>an<span class=\"_ _1\"></span>ticipar <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as mismas <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>filial <span class=\"_ _8\"></span>portuguesa <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>grup<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>realiza<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>sus <span class=\"_ _8\"></span>principales <span class=\"_ _4\"></span>clientes<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>por <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>importe <span class=\"_ _4\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>2.300 <span class=\"_ _4\"></span>miles <span class=\"_ _8\"></span>de euros, <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>tasa <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>7%. <span class=\"_ _8\"></span>A <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>anticipado <span class=\"_ _8\"></span>asciende <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span><span class=\"ls5\">2.<span class=\"_ _6\"></span>025<span class=\"ls0\"> <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de </span></span>euros, que devengan un tipo de inter\u00e9s del 7% con un vencimiento en el ejercicio 2027. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-612": {
   "value": "15. Deudas con empresas asociadas Las <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>rtes <span class=\"_ _1\"></span>relacionadas <span class=\"_ _1\"></span>con <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>Grupo <span class=\"_ _8\"></span>ha <span class=\"_ _1\"></span>realizado <span class=\"_ _1\"></span>transacciones <span class=\"_ _8\"></span>durante <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>ejercicios <span class=\"_ _1\"></span>202<span class=\"_ _8\"></span>5 <span class=\"_ _8\"></span>y <span class=\"_ _1\"></span>2024 <span class=\"_ _8\"></span>son <span class=\"_ _1\"></span>las siguientes: Naturaleza de la<span class=\"_ _0\"></span> vinculaci\u00f3n Businessgate,<span class=\"_ _0\"></span> S.L. Accionista signi<span class=\"_ _0\"></span>ficativo Businessgate Cap<span class=\"_ _0\"></span>ital, S.L. (an<span class=\"_ _0\"></span>teriormente Sherp<span class=\"_ _0\"></span>a Capital 2<span class=\"_ _0\"></span>, S.L.) Accionista de Bu<span class=\"_ _0\"></span>sinessgate,<span class=\"_ _0\"></span> S.L. Sherpa Desarro<span class=\"_ _0\"></span>llo, S.L. Empresa vinculada<span class=\"_ _0\"></span> Sherpa Capital Ent<span class=\"_ _0\"></span>idad Gestora,<span class=\"_ _0\"></span> S.L. Empresa vinculada<span class=\"_ _0\"></span> Lantanida Inves<span class=\"_ _0\"></span>tments, S.L.U. Empresa vinculada<span class=\"_ _0\"></span> Growth INOV FCR<span class=\"_ _0\"></span> Empresa vinculada en<span class=\"_ _0\"></span> 2024 Las entidades anteriores <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e consideran <span class=\"_ _0\"></span>partes vinculadas al <span class=\"_ _6\"></span>es<span class=\"_ _1\"></span>tar vinculadas a <span class=\"_ _6\"></span>directivos, accionistas o <span class=\"_ _0\"></span>consejeros de la Sociedad dominante o personas vinculadas a \u00e9stas. Los saldos mantenidos con entidades vinculadas a 31 de diciembre de 202<span class=\"_ _1\"></span>5 y de 2024 son los siguientes:  Accionista Empresas vinculadas Total   <span class=\"ls0\">Ejercicio 2025<span class=\"_ _6\"></span> </span>Instrumento de<span class=\"_ _0\"></span> Patrimonio 2.812 5.014 7.136 2.812 5.014 7.136   <span class=\"ls0\">Ejercicio 2024<span class=\"_ _6\"></span> </span>Instrumento de<span class=\"_ _0\"></span> Patrimonio 2.812 - 2.812 2.812 - 2.812 El detalle de las transacciones mantenidas con empresas vinculadas mantenida<span class=\"_ _0\"></span>s durante los ejercicios 202<span class=\"_ _8\"></span>5 y 2024 es el siguiente: Ejercicio 2025 Gastos financieros 2025<span class=\"ls0\"> </span>Gastos Financieros 2024<span class=\"ls0\"> </span>Empresa vinculada<span class=\"_ _0\"></span> Businessgate,<span class=\"_ _0\"></span> S.L.U. - (205)<span class=\"ls0\"> </span>Growth INOV FCR<span class=\"_ _0\"></span> (382)<span class=\"ls0\"> </span>(300)<span class=\"ls0\"> </span>Total Gastos Fi<span class=\"_ _0\"></span>nancieros (382)<span class=\"ls0\"> </span>(505)<span class=\"ls0\"> </span>Las <span class=\"_ _3\"> </span>operaciones <span class=\"_ _3\"> </span>relevantes <span class=\"_ _3\"> </span>realizadas <span class=\"_ _3\"> </span>durante <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>ejercicios <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span>5 <span class=\"_ _3\"> </span>y <span class=\"_ _9\"> </span>2024 <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>accionistas <span class=\"_ _3\"> </span>significativos <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>sus empresas relacionadas han sido todas ellas cerradas en condiciones de mercado. En <span class=\"_ _9\"> </span>marzo <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>2023, <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>J<span class=\"_ _1\"></span>unta <span class=\"_ _9\"> </span>General <span class=\"_ _9\"> </span>Extraordinaria <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>Accionistas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>Sociedad <span class=\"_ _9\"> </span>aprob\u00f3 <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>e<span class=\"_ _1\"></span>misi\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>bonos convertibles <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>acciones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Playvest, <span class=\"_ _1\"></span>S.A. <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>global <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>4 <span class=\"_ _8\"></span>millones <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros, <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>fueron <span class=\"_ _1\"></span>suscritos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>su totalidad por el fondo Growth Inov-FCR<span class=\"_ _27\"> </span>Esta <span class=\"_ _6\"></span>op<span class=\"_ _1\"></span>eraci\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>calific\u00f3 de <span class=\"_ _6\"></span>operaci\u00f3n <span class=\"_ _6\"></span>vinculada <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>er <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>mism<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>persona, <span class=\"_ _0\"></span>consejero <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>dominante <span class=\"_ _0\"></span>y <span class=\"_ _6\"></span>soci<span class=\"_ _1\"></span>o director de la Sociedad gestor<span class=\"_ _0\"></span>a del fondo y al ser Playvest u<span class=\"_ _0\"></span>na sociedad del grupo.<span class=\"_ _1\"></span> (Ver Nota 13). Durante el ejercicio 2025 se <span class=\"_ _6\"></span>ha negociado <span class=\"_ _0\"></span>que la <span class=\"_ _6\"></span>totalidad del ree<span class=\"_ _0\"></span>mbolsos se <span class=\"_ _6\"></span>haga mediante <span class=\"_ _0\"></span>acciones de <span class=\"_ _6\"></span>nueva creaci\u00f3n <span class=\"_ _0\"></span>de Nextil. <span class=\"_ _1\"></span>Es por<span class=\"_ _0\"></span> ello <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _3\"> </span>Dominante <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>dado <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>baja <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>totalidad <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>pasivo <span class=\"_ _4\"></span>asociado <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>esta <span class=\"_ _4\"></span>deuda <span class=\"_ _3\"> </span>existente <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>de diciembre de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>024, 5.246 <span class=\"_ _6\"></span>miles de euros, re<span class=\"_ _0\"></span>conoci\u00e9ndose un <span class=\"_ _6\"></span>ins<span class=\"_ _1\"></span>trumento de <span class=\"_ _6\"></span>patrimonio por <span class=\"_ _6\"></span>im<span class=\"_ _1\"></span>porte de 5.014 <span class=\"_ _0\"></span>miles d<span class=\"_ _0\"></span>e euros <span class=\"_ _6\"></span>conforme <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>aloraci\u00f3n <span class=\"_ _6\"></span>realizada <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>expe<span class=\"_ _1\"></span>rto <span class=\"_ _6\"></span>independiente <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>instrumento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>trimonio.  Durante <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>compensaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr\u00e9ditos <span class=\"_ _1\"></span>(ver <span class=\"_ _1\"></span>nota <span class=\"_ _1\"></span>11), <span class=\"_ _1\"></span>se capitalizaron <span class=\"_ _5\"> </span>parte <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>pr\u00e9stamos <span class=\"_ _5\"> </span>participativos <span class=\"_ _5\"> </span>por <span class=\"_ _5\"> </span>importe <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>12.594 <span class=\"_ _5\"> </span>miles <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>euros. <span class=\"_ _5\"> </span>La <span class=\"_ _5\"> </span>Junta <span class=\"_ _5\"> </span>General <span class=\"_ _5\"> </span>de accionistas <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>noviembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>cord\u00f3 <span class=\"_ _1\"></span>aumentar e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Sociedad <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>importe <span class=\"_ _1\"></span>nominal <span class=\"_ _1\"></span>de 503.761,632 <span class=\"_ _3\"> </span>euros, <span class=\"_ _3\"> </span>mediante <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>emisi\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _3\"> </span>puesta <span class=\"_ _3\"> </span>en <span class=\"_ _9\"> </span>circulaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>31.485.102 <span class=\"_ _3\"> </span>nuevas <span class=\"_ _3\"> </span>acciones <span class=\"_ _3\"> </span>ordinarias <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la Sociedad, de 0,016 euros de v<span class=\"_ _0\"></span>alor nominal cada una de ellas a un tipo de emisi\u00f3n (nominal m\u00e1s prima) de 0,4<span class=\"_ _0\"></span>0 euros por <span class=\"_ _9\"> </span>acci\u00f3n. <span class=\"_ _9\"> </span>El <span class=\"_ _9\"> </span>Aumento <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Capital <span class=\"_ _3\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>realiz\u00f3 <span class=\"_ _9\"> </span>mediante <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>compensaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>cr\u00e9ditos <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>Businessgate, <span class=\"_ _9\"> </span>S.L. ostentaba <span class=\"_ _4\"></span>frente <span class=\"_ _4\"></span>a <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>virtud <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"> </span>contra<span class=\"_ _1\"></span>tos <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>pr\u00e9stamo <span class=\"_ _4\"></span>participativo <span class=\"_ _4\"></span>suscritos <span class=\"_ _4\"></span>c<span class=\"_ _8\"></span>on <span class=\"_ _4\"></span>la <span class=\"_ _4\"> </span>Socie<span class=\"_ _1\"></span>dad <span class=\"_ _4\"></span>con fechas 29 de diciembre de 2022 y 24 de enero de 2023. El <span class=\"_ _0\"></span>Consejo <span class=\"_ _6\"></span>de Administraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>Businessgate <span class=\"_ _0\"></span>SL a<span class=\"_ _0\"></span>cord\u00f3 po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>unanimidad <span class=\"_ _6\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>su sesi\u00f3n <span class=\"_ _6\"></span>llevada <span class=\"_ _6\"></span>a cabo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de octubre<span class=\"_ _0\"></span> de <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>saldo <span class=\"_ _6\"></span>pendiente <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _7\"></span>p<span class=\"_ _1\"></span>articipativo <span class=\"_ _7\"></span>concedido <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _6\"></span>dominante, <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>ez <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>producido la <span class=\"_ _1\"></span>disminuci\u00f3n <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>mismo <span class=\"_ _1\"></span>consecuencia <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ampliaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Nextil <span class=\"_ _1\"></span>citada <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>teriormente, sea <span class=\"_ _8\"></span>\u00edntegramente capitalizado y <span class=\"_ _1\"></span>convertido <span class=\"_ _1\"></span>en acciones d<span class=\"_ _1\"></span>e es<span class=\"_ _1\"></span>ta mercantil e<span class=\"_ _1\"></span>n una <span class=\"_ _1\"></span>nueva ampliaci\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>capital en l<span class=\"_ _1\"></span>as condiciones <span class=\"_ _1\"></span>que a tal <span class=\"_ _3\"> </span>efecto<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>acuerden<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>n\u00famero <span class=\"_ _9\"> </span>fijo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>a<span class=\"_ _1\"></span>cciones. <span class=\"_ _3\"> </span>En <span class=\"_ _9\"> </span>su <span class=\"_ _3\"> </span>c<span class=\"_ _1\"></span>onsecuencia, <span class=\"_ _3\"> </span>el <span class=\"_ _9\"> </span>Consejo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>Administrac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _9\"> </span>de Businessgate, S.L. comunic\u00f3 esta dec<span class=\"_ _1\"></span>isi\u00f3n a la Sociedad manifest\u00e1ndola que por ello no<span class=\"_ _1\"></span> tendr\u00e1 obligaci\u00f3n de repago en efectivo. E<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> por<span class=\"_ _0\"></span> ello <span class=\"_ _0\"></span>que la <span class=\"_ _6\"></span>So<span class=\"_ _1\"></span>ciedad dio de <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>aja <span class=\"_ _0\"></span>la totalidad d<span class=\"_ _0\"></span>el pasivo <span class=\"_ _0\"></span>asociado a <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>sta deuda <span class=\"_ _0\"></span>por importe<span class=\"_ _0\"></span> de 3.<span class=\"_ _0\"></span>380 miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros, <span class=\"_ _1\"></span>reconoci\u00e9ndose <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>instrumento <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>patrimonio po<span class=\"_ _1\"></span>r i<span class=\"_ _1\"></span>mporte <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2.812 <span class=\"_ _1\"></span>conforme <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valoraci\u00f3n <span class=\"_ _1\"></span>realizada por  un <span class=\"_ _5\"> </span>experto  independient<span class=\"_ _0\"></span>e  del <span class=\"_ _5\"> </span>valor  razonable <span class=\"_ _5\"> </span>del  instrumento <span class=\"_ _5\"> </span>d<span class=\"_ _8\"></span>e  pa<span class=\"_ _0\"></span>trimonio.  La<span class=\"_ _6\"></span>  Sociedad  se <span class=\"_ _b\"> </span>reconoci\u00f3 <span class=\"_ _b\"> </span><span class=\"ls5\">el </span>correspondiente ingreso financiero por la diferencia, esto es 569 miles de euros. 20<span class=\"ls9\">. <span class=\"ls0\">Operaciones con partes Vinculadas<span class=\"_ _27\"> </span></span></span>El Grupo Nextil ha considerado las siguientes partes vinculadas:<span class=\"_ _27\"> </span>\u2022 Accionistas Significativos (Nota 1<span class=\"ff1\">5). </span>\u2022 Los Administradores y Directivos<span class=\"_ _1\"></span><span class=\"ff1\">, entendiendo como tales a<span class=\"_ _0\"></span> los miembros del Consejo de Administraci\u00f3n de la<span class=\"_ _27\"> </span></span>Sociedad Dominante y de la Alta Direcci\u00f3n del Grupo. Durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>producido <span class=\"_ _8\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span><span class=\"ls5\">el <span class=\"_ _8\"></span></span>Consejo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Administraci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>sociedad <span class=\"_ _8\"></span>dominante<span class=\"_ _27\"> </span><span class=\"ls13\">.<span class=\"_ _27\"> </span></span>Con respecto a sus Comi<span class=\"_ _0\"></span>siones delegadas, mencionar que la<span class=\"_ _0\"></span> Comisi\u00f3n de Retribuciones y <span class=\"_ _6\"></span>Soste<span class=\"_ _1\"></span>nibilidad ha a<span class=\"_ _0\"></span>sumido<span class=\"_ _27\"> </span>las funciones <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> re<span class=\"_ _0\"></span>visi\u00f3n, verifi<span class=\"_ _0\"></span>caci\u00f3n y <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontrol d<span class=\"_ _0\"></span>e todas <span class=\"_ _0\"></span>las p<span class=\"_ _0\"></span>ol\u00edticas y <span class=\"_ _6\"></span>medi<span class=\"_ _1\"></span>das ESG<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>Grupo. <span class=\"_ _0\"></span>Asimismo la <span class=\"_ _6\"></span>Comisi\u00f3n<span class=\"_ _27\"> </span>de Auditor\u00eda ha nombrado como vocal a D\u00f1a. F\u00e1tima Garc\u00ed<span class=\"_ _0\"></span>a en sust<span class=\"_ _1\"></span>ituci\u00f3n de D. Alberto Llaneza.<span class=\"_ _27\"> </span>Remuneraci\u00f3n Consejeros<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _7\"></span>detalle <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">las<span class=\"ls0\"> <span class=\"_ _1d\"></span>remune<span class=\"_ _1\"></span>raciones <span class=\"_ _7\"></span>devengadas <span class=\"_ _7\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _7\"></span>los <span class=\"_ _1d\"></span>m<span class=\"_ _1\"></span>iembros <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _7\"></span>Consejo <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>Administraci\u00f3n <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _1d\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>sociedad <span class=\"_ _0\"></span>dominante<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>del Grupo es el siguiente (miles de euros):<span class=\"_ _27\"> </span>La<span class=\"ls0\"> <span class=\"_ _8\"></span>remuneraci\u00f3n <span class=\"_ _8\"></span>fija <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>dietas <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>Consejo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>Administraci\u00f3n <span class=\"_ _4\"></span>relativas <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>2024 <span class=\"_ _4\"></span>obedece <span class=\"_ _1\"></span>\u00fa<span class=\"_ _1\"></span>nicamente <span class=\"_ _8\"></span>a<span class=\"_ _27\"> </span></span><span class=\"ls0\">l<span class=\"_ _27\"> </span></span>devengo <span class=\"_ _1\"></span>producido en <span class=\"_ _1\"></span>los \u00fal<span class=\"_ _1\"></span>timos 4 <span class=\"_ _1\"></span>meses <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>ejercicio, confo<span class=\"_ _1\"></span>rme al <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>de Consejo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>23 de <span class=\"_ _1\"></span>octubre <span class=\"_ _1\"></span>de<span class=\"_ _27\"> </span>2023, <span class=\"_ _4\"></span>donde <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>decidi\u00f3 <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>renuncia <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>retribuci\u00f3n <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>pudiera <span class=\"_ _8\"></span>corresponderse <span class=\"_ _3\"> </span>por <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>mero <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>cargo <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span>consejero. Durante <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _3\"> </span>2025 <span class=\"_ _4\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ha <span class=\"_ _3\"> </span>devengado <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>totalidad <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>dietas <span class=\"_ _3\"> </span>fijadas <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>consejeros<span class=\"_ _27\"> </span>independientes, <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>bien <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>caso<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>\u00fanico  Consejero <span class=\"_ _9\"> </span>Dominical <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>vez <span class=\"_ _b\"> </span>Presidente <span class=\"_ _9\"> </span>no <span class=\"_ _5\"> </span>ejecutivo  se <span class=\"_ _9\"> </span>sigue<span class=\"_ _27\"> </span>manteniendo la renuncia a la retribuci\u00f3n que pudiera corresponderle.<span class=\"_ _27\"> </span>Estas <span class=\"_ _1\"></span>dietas <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t\u00e1n <span class=\"_ _1\"></span>dentro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>lo <span class=\"_ _8\"></span>permito <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Pol\u00edtica <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Retribuci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>ratificada <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la<span class=\"_ _27\"> </span>pasada Junta General de Accionistas. 2025<span class=\"_ _27\"> </span>2024<span class=\"_ _27\"> </span>Remuneraci\u00f3n Fi<span class=\"_ _0\"></span>ja<span class=\"_ _27\"> </span>150<span class=\"_ _27\"> </span>74<span class=\"_ _27\"> </span>Sueldo<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>248<span class=\"_ _27\"> </span>Otros<span class=\"_ _27\"> </span>19<span class=\"_ _27\"> </span>22<span class=\"_ _27\"> </span>513<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>2025<span class=\"_ _27\"> </span>2024<span class=\"_ _27\"> </span>Ejecutivos<span class=\"_ _27\"> </span>363<span class=\"_ _27\"> </span>248<span class=\"_ _27\"> </span>Externos domini<span class=\"_ _0\"></span>cales<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>33<span class=\"_ _27\"> </span>Externos indep<span class=\"_ _0\"></span>endientes<span class=\"_ _27\"> </span>150<span class=\"_ _27\"> </span>41<span class=\"_ _27\"> </span>Otros<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>22<span class=\"_ _27\"> </span>513<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>El Consejo <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e Administraci\u00f3n <span class=\"_ _6\"></span>no tiene previsto <span class=\"_ _6\"></span>somete<span class=\"_ _1\"></span>r a<span class=\"_ _0\"></span> la j<span class=\"_ _0\"></span>unta general <span class=\"_ _0\"></span>ordinaria de <span class=\"_ _0\"></span>accionistas q<span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>e se <span class=\"_ _0\"></span>celebrar\u00e1 en<span class=\"_ _6\"></span> el <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _3\"> </span>2026<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>modificaci\u00f3n <span class=\"_ _9\"> </span>del <span class=\"_ _3\"> </span>importe <span class=\"_ _9\"> </span>m\u00e1ximo <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>retri<span class=\"_ _1\"></span>buci\u00f3n <span class=\"_ _3\"> </span>anual <span class=\"_ _9\"> </span>total <span class=\"_ _3\"> </span>del <span class=\"_ _9\"> </span>conjunto <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _9\"> </span>consejeros correspondiente <span class=\"_ _6\"></span>al ejerc<span class=\"_ _0\"></span>icio <span class=\"_ _6\"></span>2025, por <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>que <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _6\"></span>previsto qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>mantenga l<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>ci<span class=\"_ _1\"></span>fra <span class=\"_ _6\"></span>vigente <span class=\"_ _6\"></span>en la <span class=\"_ _6\"></span>actualidad <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>250.000 euros de acuerdo con lo establecido en el art\u00edculo 217.3 de la LSC.  Esta <span class=\"_ _6\"></span>asignaci\u00f3n f<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>ja <span class=\"_ _6\"></span>consiste <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>50.000 <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>cada c<span class=\"_ _0\"></span>onsejero <span class=\"_ _6\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>100.000 <span class=\"_ _6\"></span>euros <span class=\"_ _0\"></span>para <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>Presidente<span class=\"_ _0\"></span> del Consejo de Administraci\u00f3n.  El consejero delegado no tend<span class=\"_ _0\"></span>r\u00e1 derecho a percibir dietas de<span class=\"_ _0\"></span> asistencia a las sesiones del <span class=\"_ _6\"></span>Con<span class=\"_ _1\"></span>sejo de Administraci\u00f3n de la <span class=\"_ _1\"></span>Sociedad que se c<span class=\"_ _1\"></span>elebren. <span class=\"_ _1\"></span>Respecto a la <span class=\"_ _1\"></span>estructura retributiva del consejero <span class=\"_ _8\"></span>delegado por su car\u00e1cter <span class=\"_ _1\"></span>ejecutivo (no <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>pe<span class=\"_ _1\"></span>rtenencia <span class=\"_ _6\"></span>al Consejo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Administraci\u00f3n), esta <span class=\"_ _6\"></span>se c<span class=\"_ _0\"></span>ompone <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e: <span class=\"_ _0\"></span>(i) <span class=\"_ _6\"></span>una retr<span class=\"_ _0\"></span>ibuci\u00f3n <span class=\"_ _0\"></span>fija <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>25<span class=\"_ _1\"></span>0.000 <span class=\"_ _6\"></span>euros, (ii) <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>retribuci\u00f3n <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>ariable <span class=\"_ _4\"></span>anual <span class=\"_ _4\"></span>equi<span class=\"_ _0\"></span>valente <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>50% <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>retri<span class=\"_ _1\"></span>buci\u00f3n <span class=\"_ _4\"></span>fija <span class=\"_ _4\"></span>anual <span class=\"_ _8\"></span>vinculada <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>consecuci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>los objetivos <span class=\"_ _9\"> </span>econ\u00f3micos <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>negocio <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>presupuesto <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>determine <span class=\"_ _9\"> </span>anua<span class=\"_ _1\"></span>lmente <span class=\"_ _9\"> </span>el <span class=\"_ _3\"> </span>Con<span class=\"_ _1\"></span>sejo, <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>(iii) <span class=\"_ _3\"> </span>una <span class=\"_ _9\"> </span>retribuci\u00f3n variable <span class=\"_ _4\"></span>plurianual <span class=\"_ _4\"></span>equivalente <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>7,5% <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>incremento <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>capitalizaci\u00f3n <span class=\"_ _4\"></span>burs\u00e1til <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad<span class=\"_ _8\"></span>, <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>satisfacer <span class=\"_ _4\"></span>en acciones de la Sociedad. El <span class=\"_ _0\"></span>contrato <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>uscrito <span class=\"_ _6\"></span>entre el <span class=\"_ _6\"></span>consejero d<span class=\"_ _0\"></span>elegado, <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _0\"></span>prev\u00e9, en<span class=\"_ _0\"></span>tre <span class=\"_ _0\"></span>otros <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>nceptos, <span class=\"_ _6\"></span>el leasing <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>autom\u00f3vil cuyo <span class=\"_ _4\"> </span>importe <span class=\"_ _3\"> </span>actual <span class=\"_ _4\"></span>asciende <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>1.280 <span class=\"_ _4\"></span>euros <span class=\"_ _4\"> </span>m<span class=\"_ _1\"></span>ensuales <span class=\"_ _4\"></span>m\u00e1s <span class=\"_ _4\"></span>IVA, <span class=\"_ _3\"> </span>y <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>eguro <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>salud <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>asciende <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>40 <span class=\"_ _4\"></span>euros mensuales m\u00e1s IVA. Cabe m<span class=\"_ _1\"></span>encionar que en<span class=\"_ _1\"></span> el m<span class=\"_ _1\"></span>arco de <span class=\"_ _1\"></span>las negociaciones ma<span class=\"_ _1\"></span>ntenidas con <span class=\"_ _1\"></span>D. Rafael <span class=\"_ _1\"></span>Bermejo Gonz\u00e1lez <span class=\"_ _1\"></span>en relaci\u00f3n c<span class=\"_ _1\"></span>on su salida <span class=\"_ _6\"></span>como consejero <span class=\"_ _6\"></span>ejecutivo y <span class=\"_ _0\"></span>director corpor<span class=\"_ _0\"></span>ativo de <span class=\"_ _6\"></span>la Sociedad, <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>lleg\u00f3 a <span class=\"_ _6\"></span>un acuerdo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>virtud del <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ual e<span class=\"_ _6\"></span>l<span class=\"_ _1\"></span> Sr.<span class=\"_ _0\"></span> Bermejo <span class=\"_ _8\"></span>se <span class=\"_ _1\"></span>comprometi\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>permanecer <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>sus <span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>nciones <span class=\"_ _1\"></span>hasta <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>formulaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>posterior <span class=\"_ _1\"></span>publicaci\u00f3n de las cuentas anuales c<span class=\"_ _1\"></span>orrespondientes al ejercicio social 2023, a c<span class=\"_ _1\"></span>ambio del pago de una cantidad <span class=\"_ _1\"></span>equivalente a la que, <span class=\"_ _4\"></span>en <span class=\"_ _3\"> </span>virtud <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lo <span class=\"_ _3\"> </span>dispuesto <span class=\"_ _4\"></span>en <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _4\"></span>contrato, <span class=\"_ _4\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>hubiera <span class=\"_ _4\"></span>correspondido <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>caso <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>indemnizaci\u00f3n <span class=\"_ _4\"></span>por <span class=\"_ _3\"> </span>cese <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>del reconocimiento del <span class=\"_ _6\"></span>importe del <span class=\"_ _6\"></span>vari<span class=\"_ _1\"></span>able a<span class=\"_ _0\"></span>nual devengado <span class=\"_ _6\"></span>hasta su <span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>alida, la <span class=\"_ _6\"></span>cual se <span class=\"_ _0\"></span>hizo ef<span class=\"_ _0\"></span>ectiva el <span class=\"_ _6\"></span>2 de <span class=\"_ _0\"></span>abril de <span class=\"_ _6\"></span>2024, una vez publicadas las referidas cuentas anuales. En atenci\u00f3n a lo <span class=\"_ _0\"></span>anterior, el Consejo a<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ord\u00f3 por unanimidad<span class=\"_ _0\"></span> aprobar el abono p<span class=\"_ _0\"></span>or parte de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a Sociedad al Sr. <span class=\"_ _0\"></span>Bermejo de <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>22 <span class=\"_ _1\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>orresponde <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>equivalente <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>(i) <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>indemnizaci\u00f3n <span class=\"_ _8\"></span>por cese <span class=\"_ _b\"> </span>equivalente <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>33 <span class=\"_ _5\"> </span>d<span class=\"_ _1\"></span>\u00edas <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>a\u00f1o <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>servicio, <span class=\"_ _b\"> </span>que <span class=\"_ _5\"> </span>asce<span class=\"_ _1\"></span>nder\u00eda <span class=\"_ _b\"> </span>a <span class=\"_ _5\"> </span>un  importe <span class=\"_ _5\"> </span>de <span class=\"_ _b\"> </span>15 <span class=\"_ _b\"> </span>miles <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>euros; <span class=\"_ _5\"> </span>y  (ii) <span class=\"_ _5\"> </span>el reconocimiento <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>un <span class=\"_ _4\"> </span>25% <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>retribuci\u00f3n <span class=\"_ _4\"></span>variable <span class=\"_ _4\"></span>anual <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>Sr. <span class=\"_ _3\"> </span>Bermejo <span class=\"_ _4\"></span>correspondiente <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>ejercicio <span class=\"_ _4\"> </span>2024, <span class=\"_ _4\"></span>que asciende a un importe de 7 miles de euros.  A este<span class=\"_ _1\"></span> respecto, el <span class=\"_ _1\"></span>Consejo acord\u00f3 p<span class=\"_ _1\"></span>or unanimidad <span class=\"_ _1\"></span>diferir del pago <span class=\"_ _1\"></span>de la <span class=\"_ _1\"></span>retribuci\u00f3n variable d<span class=\"_ _1\"></span>el Sr. Be<span class=\"_ _1\"></span>rmejo hasta el 31 <span class=\"_ _1\"></span>de m<span class=\"_ _1\"></span>arzo d<span class=\"_ _1\"></span>e 2025, <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>vez <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>ubieran s<span class=\"_ _1\"></span>ido <span class=\"_ _1\"></span>formuladas por <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Administraci\u00f3n las <span class=\"_ _1\"></span>cuentas <span class=\"_ _1\"></span>anuales <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la Sociedad correspondientes al ejercicio social cerrado a 31 de di<span class=\"_ _0\"></span>ciembre de 2024.<span class=\"_ _1\"></span> No<span class=\"ls0\"> existen anticipos o cr\u00e9ditos concedidos <span class=\"ls6\">al</span> conjunto <span class=\"ls5\">de</span> miembros del \u00d3rgano <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> Administraci\u00f3n al <span class=\"_ _8\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre </span></span></span>de 2025 y 2024, ni pasivos devengados en concepto de seguros de vida ni planes de pensiones. Los<span class=\"ls0\"> <span class=\"_ _3\"> </span>miembros <span class=\"_ _3\"> </span></span>del<span class=\"ls0\"> <span class=\"_ _3\"> </span>\u00f3rgano <span class=\"_ _9\"> </span></span>de<span class=\"ls0\"> <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>dministraci\u00f3n <span class=\"_ _9\"> </span></span>de<span class=\"ls0\"> <span class=\"_ _3\"> </span><span class=\"lsb\">la</span> <span class=\"_ _9\"> </span>Sociedad <span class=\"_ _3\"> </span>do<span class=\"_ _6\"></span>m<span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _6\"></span>nt<span class=\"_ _7\"></span>e <span class=\"_ _4\"></span><span class=\"ls5\">no</span> <span class=\"_ _9\"> </span><span class=\"ls5\">han</span> <span class=\"_ _3\"> </span>percibido <span class=\"_ _3\"> </span>rem<span class=\"_ _1\"></span>uneraci\u00f3n <span class=\"_ _9\"> </span>alguna <span class=\"_ _5\"> </span>en </span>concepto de par<span class=\"_ _0\"></span>ticipaci\u00f3n en b<span class=\"_ _0\"></span>eneficios o pr<span class=\"_ _0\"></span>imas. Tampoco h<span class=\"_ _0\"></span>an recibido accione<span class=\"_ _0\"></span>s ni opcion<span class=\"_ _0\"></span>es sobre a<span class=\"_ _0\"></span>cciones durante<span class=\"_ _0\"></span> el ejercicio, ni han ejercido opciones ni tienen opciones pendientes de ejercitar. Mencionar que <span class=\"_ _6\"></span>con<span class=\"_ _1\"></span> f<span class=\"_ _0\"></span>echa del <span class=\"_ _6\"></span>8 de enero <span class=\"_ _6\"></span>de 2024, <span class=\"_ _0\"></span>el Consejo <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> Admini<span class=\"_ _0\"></span>straci\u00f3n aprob\u00f3, <span class=\"_ _6\"></span>previ<span class=\"_ _1\"></span>o i<span class=\"_ _0\"></span>nforme de <span class=\"_ _6\"></span>la Comisi\u00f3n de <span class=\"_ _11\"> </span>Auditor\u00eda, <span class=\"_ _11\"> </span>u<span class=\"_ _1\"></span>na  operaci\u00f3n <span class=\"_ _13\"> </span>vinculada,  consistente  en <span class=\"_ _11\"> </span>la <span class=\"_ _13\"> </span>sus<span class=\"_ _0\"></span>cripci\u00f3n <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>or  co<span class=\"_ _1\"></span>n  D. <span class=\"_ _13\"> </span>C<span class=\"_ _0\"></span>\u00e9sar <span class=\"_ _11\"> </span>Rev<span class=\"_ _1\"></span>enga  de <span class=\"_ _13\"> </span>42<span class=\"_ _0\"></span>8.571 obligaciones <span class=\"_ _1\"></span>convertibles <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>orte <span class=\"_ _1\"></span>conjunto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>149.999,85 <span class=\"_ _1\"></span>euros <span class=\"_ _1\"></span>bajo <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>grama de <span class=\"_ _8\"></span>emisi\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>obligaciones convertibles <span class=\"_ _4\"></span>aprobado <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>Consejo <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Administraci\u00f3n <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>29 <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>noviemb<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>2023 <span class=\"_ _4\"></span>al <span class=\"_ _8\"></span>am<span class=\"_ _1\"></span>paro <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>autorizaci\u00f3n conferida por la <span class=\"_ _6\"></span>Junta General de accion<span class=\"_ _0\"></span>istas de la <span class=\"_ _0\"></span>Sociedad de f<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ha 12 de <span class=\"_ _6\"></span>ju<span class=\"_ _1\"></span>nio de <span class=\"_ _0\"></span>2023 bajo <span class=\"_ _0\"></span>el punto un<span class=\"_ _0\"></span>d\u00e9cimo del<span class=\"_ _6\"></span> orden del d\u00eda.  Dicha <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>peraci\u00f3n <span class=\"_ _6\"></span>constituye un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _6\"></span>vi<span class=\"_ _1\"></span>nculada <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>conformidad <span class=\"_ _6\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _0\"></span>art\u00edculo <span class=\"_ _6\"></span>5<span class=\"_ _1\"></span>29 <span class=\"_ _6\"></span>vicies de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Ley de <span class=\"_ _6\"></span>Sociedades de Capital. <span class=\"_ _1\"></span>El consejero con D. C\u00e9sar Revenga s<span class=\"_ _1\"></span>e abstuvo en la deliberaci\u00f3n y v<span class=\"_ _1\"></span>otaci\u00f3n del citado acuerdo.<span class=\"_ _8\"></span> D. C\u00e9s<span class=\"_ _1\"></span>ar Revenga ha convertido siguiendo condiciones establecidas <span class=\"_ _0\"></span>en el Programa de Obligaciones Convertibles Junio 2023,<span class=\"_ _0\"></span> en <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>entana <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>conversi\u00f3n <span class=\"_ _1\"></span>habilitada <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>ju<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>obligacionistas, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cantidad <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>140 <span class=\"_ _1\"></span>obligaciones <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>que <span class=\"_ _1\"></span>era <span class=\"_ _8\"></span>titular <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cambio <span class=\"_ _8\"></span>de 351.960 <span class=\"_ _1\"></span>acci<span class=\"_ _1\"></span>ones <span class=\"_ _1\"></span>nuevas <span class=\"_ _8\"></span>de Nexti<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>creadas <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>afrontar <span class=\"_ _1\"></span>dicha <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nversi\u00f3n <span class=\"_ _1\"></span>(Ver <span class=\"_ _1\"></span>Nota 11).   Durante <span class=\"ls5\">el</span> <span class=\"_ _6\"></span>ejercicio <span class=\"ls5\">202<span class=\"_ _0\"></span><span class=\"ls0\">5 <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>Sociedad <span class=\"ls5\">ha</span> <span class=\"_ _6\"></span>satisfecho <span class=\"ls7\">la</span> <span class=\"_ _6\"></span>prima <span class=\"ls5\">del</span> <span class=\"_ _6\"></span>seguro <span class=\"ls5\">de<span class=\"_ _6\"></span><span class=\"ls0\"> responsabilidad <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ivil de los administradores </span></span></span></span>por un total de 32 miles de euros <span class=\"lsa\">(3</span>9 miles euros en el ejercicio 2024). Otra Informaci\u00f3n Referente al Consejo de Administraci\u00f3n En <span class=\"_ _9\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>deber <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>evitar <span class=\"_ _5\"> </span>situaciones <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>conflicto <span class=\"_ _5\"> </span>con <span class=\"_ _9\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>Sociedad <span class=\"_ _5\"> </span>dominante, <span class=\"_ _9\"> </span>durante <span class=\"_ _5\"> </span>el <span class=\"_ _9\"> </span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _9\"> </span>los administradores <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>Dominante <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>han <span class=\"_ _1\"></span>ocupado <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>argos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>han <span class=\"_ _8\"></span>cumplido con las obligaciones previstas en el art\u00edculo 228 del texto refundido de la Ley de Sociedades de Capital.  Asimismo, tanto el<span class=\"_ _0\"></span>los como la<span class=\"_ _0\"></span>s personas a <span class=\"_ _0\"></span>ellos vinculadas, <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> han a<span class=\"_ _0\"></span>bstenido de incurrir <span class=\"_ _6\"></span>en los supuestos de <span class=\"_ _0\"></span>conflicto de  inter\u00e9s  previstos  en  el  art\u00edculo  229  de  dicha  norma,  excepto  en  los  casos  en  que  haya  sido  obtenida  la correspondiente autorizaci\u00f3n en cuyo caso se desglosa en la memoria. Remuneraci\u00f3n de los miembros de la Alta Direcci\u00f3n del <span class=\"_ _7\"></span>Grupo La <span class=\"_ _0\"></span>remuneraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la Alt<span class=\"_ _0\"></span>a Dir<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>cci\u00f3n <span class=\"_ _6\"></span>de l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>dominante<span class=\"_ _1\"></span><span class=\"ls13\">, </span>excluyendo <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>figuran <span class=\"_ _0\"></span>de<span class=\"lsb\">l </span>consejero <span class=\"_ _6\"></span>delegado, <span class=\"_ _6\"></span>du<span class=\"_ _1\"></span>rante<span class=\"_ _0\"></span> el ejercicio 2025 ha ascendido a <span class=\"ls5\">390 </span>miles de euros (<span class=\"ls5\">196 </span>miles de euros en 2024, conside<span class=\"_ _1\"></span>rando \u00fanicamente desde el<span class=\"_ _6\"></span> momento de la incorporaci\u00f3n de la alta direcci\u00f3n en el citado ejercicio). No existen <span class=\"_ _1\"></span>anticipos o cr\u00e9ditos c<span class=\"_ _1\"></span>oncedidos al conjunto de<span class=\"_ _1\"></span> miembros de <span class=\"_ _1\"></span>la alta direcci\u00f3n <span class=\"_ _1\"></span>al 31 de d<span class=\"_ _1\"></span>iciembre de 202<span class=\"_ _4\"></span>4<span class=\"_ _0\"></span> <span class=\"lse\">y </span>20<span class=\"ls0\">23, <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>pasivos <span class=\"_ _7\"></span>devengados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>concepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>seguros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>ida <span class=\"_ _7\"></span>ni<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>planes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pensiones. <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>miembros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>alta <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>irecci\u00f3n </span>no <span class=\"_ _8\"></span>ha<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>percibido <span class=\"_ _8\"></span>re<span class=\"_ _1\"></span>muneraci\u00f3n <span class=\"_ _8\"></span>alguna <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>concepto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>beneficios <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>primas. <span class=\"_ _4\"></span>Tampoco <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>recibido acciones <span class=\"_ _8\"></span>ni <span class=\"_ _1\"></span>opciones <span class=\"_ _8\"></span>sobre <span class=\"_ _8\"></span>acciones <span class=\"_ _1\"></span>durante <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>ejercicio, <span class=\"_ _8\"></span>ni <span class=\"_ _1\"></span>han <span class=\"_ _8\"></span>ejercido <span class=\"_ _1\"></span>opciones <span class=\"_ _8\"></span>ni <span class=\"_ _1\"></span>tienen <span class=\"_ _8\"></span>opciones <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>endientes <span class=\"_ _1\"></span>de ejercitar. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-630": {
   "value": "16. Acreedores comerciales y otras cuentas a pagar La composici\u00f3n de este ep\u00edgrafe, correspondientes a la categor\u00eda de pasivos financieros a coste amortizado,<span class=\"_ _1\"></span> al 31 de diciembre del 2025 y 2024 es la siguiente: 31.12.<span class=\"ls3\">202</span>5 31.12.<span class=\"ls3\">202</span>4 Proveedores 7.283<span class=\"ls0\"> </span>4.098 Acreedores vario<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> <span class=\"lsc\">y </span>otras cuenta<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span><span class=\"ls3\">a </span>pagar<span class=\"ls0\"> </span>1.663<span class=\"ls0\"> </span>1.173 Personal 1.065 839<span class=\"ls0\"> </span>Anticipos de clien<span class=\"_ _6\"></span>t<span class=\"_ _1\"></span>es 301<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>10.312 6.129 El <span class=\"_ _4\"></span>ep\u00edgrafe <span class=\"_ _4\"></span>\u201cacreedores <span class=\"_ _4\"></span>vario<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>otras <span class=\"_ _4\"></span>cuentas <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>pag<span class=\"_ _1\"></span>ar\u201d <span class=\"_ _4\"></span>incluyen <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>importe<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>8<span class=\"_ _1\"></span>00 <span class=\"_ _4\"></span>miles <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _4\"></span>determinados<span class=\"_ _0\"></span> pasivos <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>vencimiento <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>corto <span class=\"_ _8\"></span>plazo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>devengan <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _1\"></span>fijo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>12%, <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>finalidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>atender obligaciones comerciales. Informaci\u00f3n s<span class=\"_ _1\"></span>obre el <span class=\"_ _1\"></span>periodo m<span class=\"_ _1\"></span>edio <span class=\"_ _1\"></span>de pago <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>proveedores. Dis<span class=\"_ _1\"></span>posici\u00f3n adicional <span class=\"_ _1\"></span>tercera. \u201cDeb<span class=\"_ _1\"></span>er de <span class=\"_ _1\"></span>informaci\u00f3n\u201d <span class=\"_ _1\"></span>de la Ley 15/2010, de 5 de <span class=\"_ _6\"></span>julio  La <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _0\"></span>relativa <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>medio <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pago <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>proveedores <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _0\"></span>espa\u00f1olas <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>siguiente:<span class=\"_ _1\"></span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>(D\u00edas) Periodo medio<span class=\"_ _0\"></span> de pago a proveed<span class=\"_ _0\"></span>ores 90<span class=\"ls0\"> </span>132<span class=\"ls0\"> </span>Ratio de operacione<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> pagada<span class=\"_ _0\"></span>s 218<span class=\"ls0\"> </span>92<span class=\"ls0\"> </span>Ratio de operacione<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> pendien<span class=\"_ _0\"></span>tes de pago 26<span class=\"ls0\"> </span>198<span class=\"ls0\"> </span>(Miles euros) Total pagos reali<span class=\"_ _0\"></span>zados 681<span class=\"ls0\"> </span>933<span class=\"ls0\"> </span>Total pagos pendien<span class=\"_ _0\"></span>tes 66<span class=\"ls0\"> </span>559<span class=\"ls0\"> </span>A <span class=\"_ _3\"> </span>31 <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>diciembre <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span>5, <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _3\"> </span>medio <span class=\"_ _3\"> </span>ponderado <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>pago <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>facturas <span class=\"_ _3\"> </span>a <span class=\"_ _9\"> </span>proveedores <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>Sociedades espa\u00f1olas <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>es <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span><span class=\"ls6\">90<span class=\"_ _1\"></span></span> <span class=\"_ _3\"> </span>d\u00edas <span class=\"_ _9\"> </span>(<span class=\"ls5\">132</span> <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>\u00edas <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>diciembre <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>2024<span class=\"_ _1\"></span>). <span class=\"_ _3\"> </span>Dada <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>situaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _9\"> </span>sociedades espa\u00f1olas <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>Grupo, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _1\"></span>haciendo <span class=\"_ _8\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>mejores <span class=\"_ _1\"></span>esfu<span class=\"_ _1\"></span>erzos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> reducci\u00f3n <span class=\"ls5\">de</span> <span class=\"lsc\">su</span> <span class=\"_ _1\"></span>plazo <span class=\"ls5\">de</span> pagos a proveedores dentro <span class=\"ls6\">de</span> <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> plazos <span class=\"_ _6\"></span>m\u00e1ximos establecidos por la legislaci\u00f3n vigente. </span></span>De <span class=\"_ _4\"></span>acuerdo <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>Ley <span class=\"_ _4\"></span>18/2022 <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>28 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>septiembre <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>continuaci\u00f3n <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>detalla <span class=\"_ _8\"></span>para <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>sociedades <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>spa\u00f1olas <span class=\"_ _4\"></span>del<span class=\"_ _0\"></span> per\u00edmetro <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>volumen <span class=\"_ _8\"></span>monetario <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>n\u00famero <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>facturas <span class=\"_ _1\"></span>pagadas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>periodo <span class=\"_ _8\"></span>inferior <span class=\"_ _8\"></span>al m\u00e1ximo <span class=\"_ _4\"></span>establecido <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>normativ<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>morosidad <span class=\"_ _8\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>por<span class=\"_ _0\"></span>centaje <span class=\"_ _4\"></span>que <span class=\"_ _8\"></span>suponen <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>obre <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>total <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>facturas <span class=\"_ _4\"></span>y <span class=\"_ _8\"></span>pagos, seg\u00fan dispuesto en el Bolet\u00edn Oficial del Estado publicado el 29 de septiembre de 2022: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Volumen monetario (<span class=\"_ _6\"></span>miles \u20ac) pagado inferior al<span class=\"_ _0\"></span> m\u00e1ximo establec<span class=\"_ _0\"></span>ido<span class=\"ff1\"> </span>747<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>Porcentaje que <span class=\"_ _0\"></span>supone sobre e<span class=\"_ _0\"></span>l total monetario de pag<span class=\"_ _0\"></span>os a los pro<span class=\"_ _0\"></span>veedores 100%<span class=\"ls0\"> </span>53%<span class=\"ls0\"> </span>N\u00famero de fa<span class=\"_ _0\"></span>cturas pagadas en<span class=\"_ _0\"></span> un periodo inferior<span class=\"_ _0\"></span> al m\u00e1ximo es<span class=\"_ _0\"></span>tablecido 244<span class=\"ls0\"> </span>232<span class=\"ls0\"> </span>Porcentaje sobre e<span class=\"_ _6\"></span>l <span class=\"_ _1\"></span>n\u00famero total<span class=\"_ _0\"></span> de facturas pa<span class=\"_ _0\"></span>gadas a proveed<span class=\"_ _0\"></span>ores 100%<span class=\"ls0\"> </span>74%<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "<div class=\"c w2 h1d gs18\"><div class=\"t m0 x4f h15 y82d ff2 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h15 y31a ff2 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h15 y519 ff2 fs5 fc1 sc0 ls0 ws0\">17<span class=\"ls9\">. </span>Situaci\u00f3n Fiscal  </div><div class=\"t m0 x4f h15 y82e ff2 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h15 y82f ff2 fs5 fc1 sc0 ls0 ws0\">17.1. Activos y pasivos con las administraciones p\u00fablicas </div><div class=\"t m0 x4f h16 y830 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y51b ff1 fs5 fc1 sc0 ls0 ws0\">El detalle de los saldos relativos a activos y pasivos fiscales al 31 de dicie<span class=\"_ _0\"></span>mbre<span class=\"_ _1\"></span> del 202<span class=\"_ _1\"></span>5 y 2024 es el siguiente: </div><div class=\"t m0 x4f h16 y831 ff1 fs5 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c wf9 h32 gs19\"><div class=\"t m0 x26 hb y132 ff2 fs1 fc2 sc0 ls0 ws0\">31.12.<span class=\"ls3\">202</span>5 </div></div><div class=\"c wfa h32 gs1a\"><div class=\"t m0 x2e hb y132 ff2 fs1 fc2 sc0 ls0 ws0\">31.12.<span class=\"ls3\">202</span>4 </div></div><div class=\"c wf8 h32 gs1b\"><div class=\"t m0 x12 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">Activos por impue<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>to diferido  </div></div><div class=\"c wf9 h32 gs1c\"><div class=\"t m0 x17 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">1.492 </div></div><div class=\"c wfa h32 gs1d\"><div class=\"t m0 x27 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">1.461 </div></div><div class=\"c wf8 h2a gs1e\"><div class=\"t m0 x12 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">Activos por impue<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>to corriente </div></div><div class=\"c wf9 h2a gs1f\"><div class=\"t m0 x40 h9 y132 ff1 fs1 fc1 sc0 ls3 ws0\">357<span class=\"ls0\"> </span></div></div><div class=\"c wfa h2a gs20\"><div class=\"t m0 x1b h9 y132 ff1 fs1 fc1 sc0 ls3 ws0\">246<span class=\"ls0\"> </span></div></div><div class=\"c wf8 h32 gs21\"><div class=\"t m0 x12 h33 y132 ff7 fs1 fc1 sc0 ls0 ws0\">Otros cr\u00e9ditos<span class=\"_ _0\"></span> con las Admini<span class=\"_ _0\"></span>straciones P\u00fablicas </div></div><div class=\"c wf8 h32 gs22\"><div class=\"t m0 x12 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">     IVA </div></div><div class=\"c wf9 h32 gs23\"><div class=\"t m0 x17 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">1.3<span class=\"ls3\">71</span> </div></div><div class=\"c wfa h32 gs24\"><div class=\"t m0 x1b h9 y132 ff1 fs1 fc1 sc0 ls3 ws0\">561<span class=\"ls0\"> </span></div></div><div class=\"c wf9 h32 gs25\"><div class=\"t m0 x17 hb y132 ff2 fs1 fc1 sc0 ls0 ws0\">3.220 </div></div><div class=\"c wfa h32 gs26\"><div class=\"t m0 x27 hb y132 ff2 fs1 fc1 sc0 ls0 ws0\">2.268 </div></div><div class=\"c wf8 h2a gs27\"><div class=\"t m0 x12 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">Pasivos por impu<span class=\"_ _0\"></span>esto diferido </div></div><div class=\"c wf9 h2a gs28\"><div class=\"t m0 x17 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">1.675 </div></div><div class=\"c wfa h2a gs29\"><div class=\"t m0 x27 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">2.270 </div></div><div class=\"c wf8 h32 gs2a\"><div class=\"t m0 x12 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">Pasivo por impue<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>to corriente </div></div><div class=\"c wf9 h32 gs2b\"><div class=\"t m0 x17 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">1.678 </div></div><div class=\"c wfa h32 gs2c\"><div class=\"t m0 x1b h9 y132 ff1 fs1 fc1 sc0 ls3 ws0\">285<span class=\"ls0\"> </span></div></div><div class=\"c wf8 h2a gs2d\"><div class=\"t m0 x12 h33 y132 ff7 fs1 fc1 sc0 ls0 ws0\">Otras deudas <span class=\"_ _0\"></span>con las Administra<span class=\"_ _0\"></span>ciones P\u00fablicas </div></div><div class=\"c wf8 h32 gs2e\"><div class=\"t m0 x12 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">     IVA </div></div><div class=\"c wf9 h32 gs2f\"><div class=\"t m0 x39 h9 y132 ff1 fs1 fc1 sc0 ls3 ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c wfa h32 gs30\"><div class=\"t m0 x17 h9 y132 ff1 fs1 fc1 sc0 ls3 ws0\">57<span class=\"ls0\"> </span></div></div><div class=\"c wf8 h32 gs31\"><div class=\"t m0 x12 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">     IRPF </div></div><div class=\"c wf9 h32 gs32\"><div class=\"t m0 x40 h9 y132 ff1 fs1 fc1 sc0 ls3 ws0\">297<span class=\"ls0\"> </span></div></div><div class=\"c wfa h32 gs33\"><div class=\"t m0 x17 h9 y132 ff1 fs1 fc1 sc0 ls3 ws0\">90<span class=\"ls0\"> </span></div></div><div class=\"c wf8 h2a gs34\"><div class=\"t m0 x12 h9 y132 ff1 fs1 fc1 sc0 ls0 ws0\">     Seguridad So<span class=\"_ _0\"></span>cial  </div></div><div class=\"c wf9 h2a gs35\"><div class=\"t m0 x40 h9 y132 ff1 fs1 fc1 sc0 ls3 ws0\">391<span class=\"ls0\"> </span></div></div><div class=\"c wfa h2a gs36\"><div class=\"t m0 x1b h9 y132 ff1 fs1 fc1 sc0 ls3 ws0\">589<span class=\"ls0\"> </span></div></div><div class=\"c wf9 h2a gs37\"><div class=\"t m0 x17 hb y132 ff2 fs1 fc1 sc0 ls0 ws0\">4.056 </div></div><div class=\"c wfa h2a gs38\"><div class=\"t m0 x27 hb y132 ff2 fs1 fc1 sc0 ls0 ws0\">3.291 </div></div><div class=\"c w2 h1d gs18\"><div class=\"t m0 x4f h16 y5dc ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h15 y570 ff2 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h15 y5dd ff2 fs5 fc1 sc0 ls0 ws0\">17.2. C\u00e1lculo del Impuesto sobre Sociedades </div><div class=\"t m0 x4f h16 y5de ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y5df ff1 fs5 fc1 sc0 ls8 ws0\">Al<span class=\"ls0\"> <span class=\"ls5\">31</span> <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> diciembre <span class=\"_ _0\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"ls5\">20</span>25 <span class=\"_ _1\"></span></span>el<span class=\"ls0\"> Grupo N<span class=\"_ _7\"></span>e<span class=\"_ _6\"></span>xt<span class=\"_ _7\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _6\"></span> <span class=\"ls5\">en</span> E<span class=\"_ _0\"></span>spa\u00f1a est\u00e1 a<span class=\"_ _0\"></span>cogido <span class=\"ls5\">al</span> r<span class=\"_ _6\"></span>\u00e9<span class=\"_ _1\"></span>gimen <span class=\"ls6\">de</span> tr<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>butaci\u00f3n <span class=\"_ _0\"></span>consolidada, actuando <span class=\"_ _1\"></span>la </span></span></span></span></span></div><div class=\"t m0 x4f h16 y5a4 ff1 fs5 fc1 sc0 ls0 ws0\">Sociedad <span class=\"_ _8\"></span>dominante <span class=\"_ _8\"></span>como<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cabecera <span class=\"_ _8\"></span><span class=\"ls5\">del</span> <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>fiscal <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>incluyendo <span class=\"_ _8\"></span><span class=\"ls6\">en</span> <span class=\"_ _8\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>m<span class=\"_ _1\"></span>ismo <span class=\"_ _4\"></span>todas <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>filiales <span class=\"_ _4\"></span>espa\u00f1<span class=\"_ _0\"></span>olas: <span class=\"_ _3\"> </span>Nueva </div><div class=\"t m0 x4f h16 y5e0 ff1 fs5 fc1 sc0 ls0 ws0\">Expresi\u00f3n <span class=\"_ _0\"></span>Textil, <span class=\"_ _6\"></span>S.A., Qual<span class=\"_ _0\"></span>itat <span class=\"_ _0\"></span>T\u00e8cnica <span class=\"_ _6\"></span>T\u00e8xtil, S.L.U, <span class=\"_ _6\"></span>Tripoli <span class=\"_ _6\"></span>Investments, S.L.U., <span class=\"_ _0\"></span>Horizon <span class=\"_ _6\"></span>Research <span class=\"_ _0\"></span>Lab, <span class=\"_ _0\"></span>S.L. <span class=\"_ _6\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Horizon </div><div class=\"t m0 x4f h16 y5e1 ff1 fs5 fc1 sc0 ls0 ws0\">Galicia 2022, S.L.U.  </div><div class=\"t m0 x4f h16 y5e2 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y5e3 ff1 fs5 fc1 sc0 ls0 ws0\">El resto de sociedades que c<span class=\"_ _1\"></span>omponen el <span class=\"_ _1\"></span>Grupo tienen obligaci\u00f3n de presentar anualmente una d<span class=\"_ _1\"></span>eclaraci\u00f3n a efectos </div><div class=\"t m0 x4f h16 y5e4 ff1 fs5 fc1 sc0 ls0 ws0\">del Impuesto sobre las Ganancias en sus respectivos pa\u00edses. </div><div class=\"t m0 x4f h16 y175 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y5e5 ff1 fs5 fc1 sc0 ls0 ws0\">Los <span class=\"_ _8\"></span>beneficios, <span class=\"_ _8\"></span>determinados <span class=\"_ _1\"></span>conforme <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>legislaci\u00f3n <span class=\"_ _8\"></span>fiscal, <span class=\"_ _1\"></span>est\u00e1n <span class=\"_ _8\"></span>sujetos <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>gravamen <span class=\"_ _1\"></span>sobre <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>imponible </div><div class=\"t m0 x4f h16 y5e6 ff1 fs5 fc1 sc0 ls0 ws0\">del 25% para la Sociedad dominante.  </div><div class=\"t m0 x4f h16 y5e7 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y5e8 ff1 fs5 fc1 sc0 ls0 ws0\">La conciliaci\u00f3n entre el resultado del ejercicio y el gasto/ingreso fiscal a 31 de di<span class=\"_ _0\"></span>ciembre es el siguiente<span class=\"_ _8\"></span> (en miles de </div><div class=\"t m0 x4f h16 y5e9 ff1 fs5 fc1 sc0 ls0 ws0\">euros): </div><div class=\"t m0 x4f h16 y5ea ff1 fs5 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c w86 h20 gs39\"><div class=\"t m0 x1b hb y152 ff2 fs1 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w87 h20 gs3a\"><div class=\"t m0 x1b hb y152 ff2 fs1 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c wfb h1f gs3b\"><div class=\"t m0 x12 hb y152 ff2 fs1 fc1 sc0 ls0 ws0\">Resultado consol<span class=\"_ _0\"></span>idado antes <span class=\"_ _0\"></span>de impuestos </div></div><div class=\"c w86 h1f gs3c\"><div class=\"t m0 x4d hb y152 ff2 fs1 fc1 sc0 ls0 ws0\">4.903 </div></div><div class=\"c w87 h1f gs3d\"><div class=\"t m0 x4d hb y152 ff2 fs1 fc1 sc0 ls0 ws0\">3.448 </div></div><div class=\"c wfb h1f gs3e\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Impuesto sobre be<span class=\"_ _0\"></span>neficios te\u00f3r<span class=\"_ _0\"></span>ico (25%) </div></div><div class=\"c w86 h1f gs3f\"><div class=\"t m0 x32 h9 y152 ff1 fs1 fc1 sc0 ls4 ws0\">(1.<span class=\"ls3\">226<span class=\"ls0\">) </span></span></div></div><div class=\"c w87 h1f gs40\"><div class=\"t m0 x1b h9 y152 ff1 fs1 fc1 sc0 ls4 ws0\">(862)<span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs41\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Diferencia por apl<span class=\"_ _0\"></span>icaci\u00f3n de tipo<span class=\"_ _0\"></span>s impositivo<span class=\"_ _0\"></span>s en otros pa\u00edse<span class=\"_ _0\"></span>s </div></div><div class=\"c w86 h20 gs42\"><div class=\"t m0 x40 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">33<span class=\"ls0\"> </span></div></div><div class=\"c w87 h20 gs43\"><div class=\"t m0 x1b h9 y152 ff1 fs1 fc1 sc0 ls4 ws0\">(124)<span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs44\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Ajuste por no re<span class=\"_ _0\"></span>conocimiento <span class=\"_ _0\"></span>cr\u00e9dito fiscal base<span class=\"_ _0\"></span>s imponibles negati<span class=\"_ _0\"></span>vas </div></div><div class=\"c w86 h20 gs45\"><div class=\"t m0 x4e h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w87 h20 gs46\"><div class=\"t m0 x17 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">569<span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs47\"><div class=\"t m0 x12 hb y152 ff2 fs1 fc1 sc0 ls0 ws0\">Ingreso / (Gast<span class=\"_ _0\"></span>o) por Impuest<span class=\"_ _0\"></span>o de Sociedades <span class=\"_ _0\"></span> </div></div><div class=\"c w86 h20 gs48\"><div class=\"t m0 x32 hb y152 ff2 fs1 fc1 sc0 ls0 ws0\">(1.193) </div></div><div class=\"c w87 h20 gs49\"><div class=\"t m0 x1b hb y152 ff2 fs1 fc1 sc0 ls4 ws0\">(417)<span class=\"ls0\"> </span></div></div><div class=\"c w2 h1d gs18\"><div class=\"t m0 x4f h16 y83e ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y83f ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y5b8 ff1 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>consolidado <span class=\"_ _8\"></span>espa\u00f1ol <span class=\"_ _8\"></span>puede <span class=\"_ _8\"></span>compensar <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>bases <span class=\"_ _8\"></span>imponibles <span class=\"_ _8\"></span>negativas <span class=\"_ _8\"></span>pendientes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>compensaci\u00f3n, <span class=\"_ _8\"></span>con </div><div class=\"t m0 x4f h16 y742 ff1 fs5 fc1 sc0 ls0 ws0\">las rentas positivas de <span class=\"_ _0\"></span>los periodos impositivos s<span class=\"_ _0\"></span>iguientes con el l\u00edmite <span class=\"_ _0\"></span>del 50% de la <span class=\"_ _0\"></span>base imponible <span class=\"_ _1\"></span>(considerando el </div><div class=\"t m0 x4f h16 y840 ff1 fs5 fc1 sc0 ls0 ws0\">importe neto de l<span class=\"_ _0\"></span>a cifra de neg<span class=\"_ _0\"></span>ocio actual del grupo <span class=\"_ _0\"></span>en Espa\u00f1a) previa a la aplicaci\u00f3n de <span class=\"_ _6\"></span>la reserva de capitalizaci\u00f3n y<span class=\"_ _0\"></span> </div><div class=\"t m0 x4f h16 y841 ff1 fs5 fc1 sc0 ls0 ws0\">a su compensaci\u00f3n. No obstante, se pueden compensar <span class=\"_ _0\"></span>en el periodo impositivo ba<span class=\"_ _0\"></span>ses imponibles negativas hasta el </div><div class=\"t m0 x4f h16 y842 ff1 fs5 fc1 sc0 ls0 ws0\">importe de 1 mill\u00f3n de euros.  </div><div class=\"t m0 x4f h16 y744 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y630 ff1 fs5 fc1 sc0 ls0 ws0\">La compensaci\u00f3n de dichas bases imponibles negativas no tiene l\u00ed<span class=\"_ _0\"></span>mite temporal.<span class=\"_ _1\"></span> </div></div>La Sociedad dominante, a efectos del c\u00e1lculo del Impuesto sobre Sociedades, considera y presenta como diferenc<span class=\"_ _0\"></span>ias<span class=\"_ _1\"></span> permanentes <span class=\"_ _1\"></span>tanto <span class=\"_ _1\"></span>aquellos <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>justes <span class=\"_ _8\"></span>a <span class=\"lsb\">la<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>imposici\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>tienen <span class=\"_ _1\"></span>car\u00e1cter <span class=\"_ _1\"></span>irreversible, <span class=\"_ _1\"></span>como aqu<span class=\"_ _1\"></span>ellos <span class=\"_ _3\"> </span>que <span class=\"_ _4\"></span>a\u00fa<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>pueden revertir <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>futuro, <span class=\"_ _8\"></span>pe<span class=\"_ _1\"></span>ro <span class=\"_ _8\"></span>no <span class=\"_ _4\"></span>originaron <span class=\"_ _8\"></span>activos <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>im<span class=\"_ _1\"></span>puestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>es<span class=\"_ _1\"></span>tar <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>imitado <span class=\"_ _8\"></span>el <span class=\"_ _4\"></span>reconocimiento <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>los mismos por el importe que se considera probable recuperar.  En <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>con\u00f3mico <span class=\"_ _6\"></span><span class=\"lsb\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>Sociedad <span class=\"_ _7\"></span>do<span class=\"_ _0\"></span>mi<span class=\"_ _6\"></span>na<span class=\"_ _0\"></span>nt<span class=\"_ _6\"></span>e <span class=\"_ _7\"></span>revisa <span class=\"_ _7\"></span>estas <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>revierten <span class=\"_ _7\"></span>aqu\u00e9llas <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>urante <span class=\"_ _6\"></span><span class=\"ls6\">el<span class=\"ls0\"> <span class=\"_ _6\"></span>ejercicio </span></span></span></span></span></span>cumplan <span class=\"_ _0\"></span>con los requi<span class=\"_ _0\"></span>sitos fiscales para ser consideradas como<span class=\"_ _1\"></span> trib<span class=\"_ _0\"></span>utables. Las di<span class=\"_ _0\"></span>ferencias <span class=\"_ _0\"></span>por t<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>po <span class=\"_ _0\"></span>impositivo <span class=\"_ _6\"></span>en el <span class=\"_ _6\"></span>extranjero s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>originan <span class=\"_ _6\"></span>por los <span class=\"_ _6\"></span>tipos impositi<span class=\"_ _0\"></span>vos difer<span class=\"_ _0\"></span>entes a<span class=\"_ _6\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>te<span class=\"_ _1\"></span>\u00f3rico <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>diversas<span class=\"_ _1\"></span> jurisdicciones, destacando el correspondiente a la sociedad domiciliada en Portugal (20%). A <span class=\"_ _5\"> </span>continuaci\u00f3n <span class=\"_ _9\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>presenta <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>c<span class=\"_ _1\"></span>onciliaci\u00f3n <span class=\"_ _9\"> </span>del <span class=\"_ _5\"> </span>Grupo <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>consolidaci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>fiscal <span class=\"_ _5\"> </span>espa\u00f1ol, <span class=\"_ _5\"> </span>cuya <span class=\"_ _5\"> </span>c<span class=\"_ _1\"></span>abecera <span class=\"_ _9\"> </span>es <span class=\"_ _b\"> </span>Nueva Expresi\u00f3n textil, S.A.: Cuenta de p\u00e9rdidas<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>y ganancias<span class=\"_ _0\"></span> (Miles de euros) Aumentos Disminuciones<span class=\"_ _0\"></span> Total Ejercicio 2025 Resultado an<span class=\"_ _0\"></span>tes de impuestos 1.702 Diferencias per<span class=\"_ _0\"></span>manentes 54<span class=\"ls0\"> </span>(1.302) (1.248) Sanciones y re<span class=\"_ _0\"></span>cargos 54<span class=\"ls0\"> </span>- 54<span class=\"ls0\"> </span>Ajustes consolida<span class=\"_ _0\"></span>ci\u00f3n Grupo Fi<span class=\"_ _0\"></span>scal - (1.302) (1.302) Diferencias tem<span class=\"_ _0\"></span>porarias 4.643 (2.905) 1.738 Valoraci\u00f3n biene<span class=\"_ _0\"></span>s (restructuraci\u00f3n<span class=\"_ _6\"></span>)<span class=\"_ _1\"></span> 4.643 (2.905) 1.738 Deterioros grupo - - - Compensaci\u00f3n <span class=\"_ _12\"> </span>bases <span class=\"_ _12\"> </span>Imponibles<span class=\"_ _0\"></span> ejercicios anteri<span class=\"_ _0\"></span>ores (1.534) Base imponible<span class=\"_ _0\"></span> (resultado fiscal<span class=\"_ _0\"></span>) 658<span class=\"_ _27\"> </span>17.4. Bases imponibles negativas pendientes de co<span class=\"_ _0\"></span>mpensar Al 31 de <span class=\"_ _0\"></span>diciembre, el detalle <span class=\"_ _6\"></span>de las bases imponibles <span class=\"_ _0\"></span>pendientes de <span class=\"_ _0\"></span>compensar correspondientes a N<span class=\"_ _6\"></span>ueva Expresi\u00f3n Textil, S.A. y a sus dependientes, una vez compensadas las utilizadas en el propio ejercicio, es el siguiente: Ejercicio de ge<span class=\"_ _0\"></span>neraci\u00f3n 2025<span class=\"ls0\"> </span>2003<span class=\"ls0\"> </span>6.121 2004<span class=\"ls0\"> </span>8.342 2005<span class=\"ls0\"> </span>5.059 2006<span class=\"ls0\"> </span>10.431 2007<span class=\"ls0\"> </span>14.597 2008<span class=\"ls0\"> </span>27.686 2009<span class=\"ls0\"> </span>22.895 2011<span class=\"ls0\"> </span>1.647 2012<span class=\"ls0\"> </span>1.465 2013<span class=\"ls0\"> </span>408<span class=\"ls0\"> </span>2016<span class=\"ls0\"> </span>1.543 2017<span class=\"ls0\"> </span>2.270 2018<span class=\"ls0\"> </span>979<span class=\"ls0\"> </span>2019<span class=\"ls0\"> </span>10.617 2020<span class=\"ls0\"> </span>1.174 2021<span class=\"ls0\"> </span>376<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>12.325 2024<span class=\"ls0\"> </span>2.668 Total 130.642 Las <span class=\"_ _1\"></span>bases <span class=\"_ _8\"></span>imponibles <span class=\"_ _1\"></span>negativas <span class=\"_ _8\"></span>acumuladas <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _8\"></span>generadas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>filial <span class=\"_ _8\"></span>EFA, <span class=\"_ _1\"></span>Inc.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ascienden <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>total <span class=\"_ _1\"></span>23.515 miles de d\u00f3lares a 31 de diciembre de 2025 y 2024<span class=\"ls9\">. </span>Estas bases imponibles negativas no tienen establecido un l\u00edmit<span class=\"_ _0\"></span>e temporal <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>compensaci\u00f3n.<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span><span class=\"ls8\">El</span> <span class=\"_ _4\"></span>Grupo, <span class=\"_ _4\"></span>siguiendo <span class=\"_ _4\"></span><span class=\"ls6\">un</span> <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>prudencia <span class=\"_ _4\"></span><span class=\"lsc\">y,</span> <span class=\"_ _4\"></span>teniendo <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span>cuenta <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>p\u00e9rdidas generadas <span class=\"_ _1\"></span>tanto <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _4\"></span>actual <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ejercicios <span class=\"_ _4\"></span>anteriores<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sociedades <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>Espa\u00f1a <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Estados Unidos, <span class=\"_ _5\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"> </span>ha  pr<span class=\"_ _0\"></span>ocedido <span class=\"_ _5\"> </span>a  reconocer <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntablemente <span class=\"_ _5\"> </span>ni <span class=\"_ _5\"> </span>los  cr\u00e9ditos <span class=\"_ _9\"> </span>fisc<span class=\"_ _1\"></span>ales <span class=\"_ _5\"> </span>por <span class=\"_ _b\"> </span>bases <span class=\"_ _5\"> </span>imponibles <span class=\"_ _b\"> </span>negativas <span class=\"_ _b\"> </span>ni deducciones <span class=\"_ _1\"></span>pendientes de <span class=\"_ _1\"></span>aplicar, <span class=\"_ _1\"></span>ni l<span class=\"_ _1\"></span>os activos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>impuestos dife<span class=\"_ _1\"></span>ridos que <span class=\"_ _1\"></span>surgir\u00edan <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>temporales deducibles. 17.5. Deducciones pendientes de aplicar Las deducciones pendientes de aplicar del Grupo son las siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>A\u00f1o origen / A\u00f1o l\u00edmite de aplicaci\u00f3n Exportaci\u00f3n<span class=\"_ _0\"></span> Formaci\u00f3n Reinversi\u00f3n Exportaci\u00f3n<span class=\"_ _0\"></span> Formaci\u00f3n Reinversi\u00f3n 2009 / 2024 - - - 2 - 20<span class=\"ls0\"> </span>2010 / 2025 - - - 3 - 11<span class=\"ls0\"> </span>2012 / 2027 - - - - - 11<span class=\"ls0\"> </span>2013 / 2028 - - - - 1 10<span class=\"ls0\"> </span>- - - 5 1 52<span class=\"ls0\"> </span>17.6. Ejercicios abiertos a inspecci\u00f3n La <span class=\"_ _4\"></span>Sociedad <span class=\"_ _8\"></span>dominante <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>sociedades <span class=\"_ _4\"></span>integrantes <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>grupo <span class=\"_ _8\"></span>espa\u00f1ol, <span class=\"_ _4\"></span>tienen <span class=\"_ _4\"></span>abier<span class=\"_ _0\"></span>tos <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>inspecci\u00f3n <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>jercicios 20<span class=\"ls0\">21 <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>2024 <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>impuesto <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>ejercicios <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _8\"></span>al <span class=\"_ _1\"></span>2025 <span class=\"_ _8\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>impuestos <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>le </span>son <span class=\"_ _1\"></span>aplicables. <span class=\"_ _1\"></span>Las <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>extranjeras <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>tienen <span class=\"_ _1\"></span>abiertos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>inspecci\u00f3n <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>rrespondientes <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> </span></span>cada u<span class=\"_ _0\"></span>na <span class=\"ls5\">de</span> l<span class=\"_ _0\"></span>as legislaciones l<span class=\"_ _0\"></span>ocales para <span class=\"ls7\">los</span> <span class=\"_ _6\"></span>impuestos que <span class=\"_ _6\"></span><span class=\"ls7\">le<span class=\"ls0\"> son aplicables. <span class=\"_ _8\"></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>existen </span></span>inspecciones fiscales en curso en ninguna sociedad del Grupo. En <span class=\"_ _1\"></span>general, <span class=\"_ _1\"></span>debido <span class=\"_ _8\"></span>a l<span class=\"_ _1\"></span>as po<span class=\"_ _1\"></span>sibles <span class=\"_ _1\"></span>diferentes <span class=\"_ _1\"></span>interpretaciones q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>pueden <span class=\"_ _1\"></span>darse <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>rmas <span class=\"_ _1\"></span>fiscales, l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>resultados de <span class=\"_ _0\"></span>las <span class=\"_ _6\"></span>inspecciones q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>el futuro <span class=\"_ _6\"></span>pudieran <span class=\"_ _6\"></span>lleva<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>abo <span class=\"_ _6\"></span>las au<span class=\"_ _0\"></span>toridades <span class=\"_ _0\"></span>fiscales <span class=\"_ _6\"></span>para lo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>sujetos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>verificaci\u00f3n, pudieran <span class=\"_ _1\"></span>dar <span class=\"_ _8\"></span>lugar <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>fiscales <span class=\"_ _1\"></span>cuyo <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>es <span class=\"_ _8\"></span>posible <span class=\"_ _1\"></span>cuantificar <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>actualidad<span class=\"_ _8\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> una <span class=\"_ _6\"></span>manera <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>bjetiva. </span></span>No<span class=\"ls0\"> <span class=\"_ _6\"></span>obstante, <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>opini\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _7\"></span>administradores <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>Sociedad <span class=\"_ _7\"></span>dominante, en caso de <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>ducirse, no de<span class=\"_ _0\"></span>ber\u00edan suponer </span></span></span></span></span></span></span></span></span></span></span>un impacto relevante en las cuentas anuales consolidadas del Grupo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-631": {
   "value": "17<span class=\"ls9\">. </span>Situaci\u00f3n Fiscal  17.1. Activos y pasivos con las administraciones p\u00fablicas El detalle de los saldos relativos a activos y pasivos fiscales al 31 de dicie<span class=\"_ _0\"></span>mbre<span class=\"_ _1\"></span> del 202<span class=\"_ _1\"></span>5 y 2024 es el siguiente: 31.12.<span class=\"ls3\">202</span>5 31.12.<span class=\"ls3\">202</span>4 Activos por impue<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>to diferido  1.492 1.461 Activos por impue<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>to corriente 357<span class=\"ls0\"> </span>246<span class=\"ls0\"> </span>Otros cr\u00e9ditos<span class=\"_ _0\"></span> con las Admini<span class=\"_ _0\"></span>straciones P\u00fablicas      IVA 1.3<span class=\"ls3\">71</span> 561<span class=\"ls0\"> </span>3.220 2.268 Pasivos por impu<span class=\"_ _0\"></span>esto diferido 1.675 2.270 Pasivo por impue<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>to corriente 1.678 285<span class=\"ls0\"> </span>Otras deudas <span class=\"_ _0\"></span>con las Administra<span class=\"_ _0\"></span>ciones P\u00fablicas      IVA 15<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>     IRPF 297<span class=\"ls0\"> </span>90<span class=\"ls0\"> </span>     Seguridad So<span class=\"_ _0\"></span>cial  391<span class=\"ls0\"> </span>589<span class=\"ls0\"> </span>4.056 3.291 17.4. Bases imponibles negativas pendientes de co<span class=\"_ _0\"></span>mpensar Al 31 de <span class=\"_ _0\"></span>diciembre, el detalle <span class=\"_ _6\"></span>de las bases imponibles <span class=\"_ _0\"></span>pendientes de <span class=\"_ _0\"></span>compensar correspondientes a N<span class=\"_ _6\"></span>ueva Expresi\u00f3n Textil, S.A. y a sus dependientes, una vez compensadas las utilizadas en el propio ejercicio, es el siguiente: Ejercicio de ge<span class=\"_ _0\"></span>neraci\u00f3n 2025<span class=\"ls0\"> </span>2003<span class=\"ls0\"> </span>6.121 2004<span class=\"ls0\"> </span>8.342 2005<span class=\"ls0\"> </span>5.059 2006<span class=\"ls0\"> </span>10.431 2007<span class=\"ls0\"> </span>14.597 2008<span class=\"ls0\"> </span>27.686 2009<span class=\"ls0\"> </span>22.895 2011<span class=\"ls0\"> </span>1.647 2012<span class=\"ls0\"> </span>1.465 2013<span class=\"ls0\"> </span>408<span class=\"ls0\"> </span>2016<span class=\"ls0\"> </span>1.543 2017<span class=\"ls0\"> </span>2.270 2018<span class=\"ls0\"> </span>979<span class=\"ls0\"> </span>2019<span class=\"ls0\"> </span>10.617 2020<span class=\"ls0\"> </span>1.174 2021<span class=\"ls0\"> </span>376<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>12.325 2024<span class=\"ls0\"> </span>2.668 Total 130.642 Las <span class=\"_ _1\"></span>bases <span class=\"_ _8\"></span>imponibles <span class=\"_ _1\"></span>negativas <span class=\"_ _8\"></span>acumuladas <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _8\"></span>generadas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>filial <span class=\"_ _8\"></span>EFA, <span class=\"_ _1\"></span>Inc.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ascienden <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>total <span class=\"_ _1\"></span>23.515 miles de d\u00f3lares a 31 de diciembre de 2025 y 2024<span class=\"ls9\">. </span>Estas bases imponibles negativas no tienen establecido un l\u00edmit<span class=\"_ _0\"></span>e temporal <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>compensaci\u00f3n.<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span><span class=\"ls8\">El</span> <span class=\"_ _4\"></span>Grupo, <span class=\"_ _4\"></span>siguiendo <span class=\"_ _4\"></span><span class=\"ls6\">un</span> <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>prudencia <span class=\"_ _4\"></span><span class=\"lsc\">y,</span> <span class=\"_ _4\"></span>teniendo <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span>cuenta <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>p\u00e9rdidas generadas <span class=\"_ _1\"></span>tanto <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _4\"></span>actual <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ejercicios <span class=\"_ _4\"></span>anteriores<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sociedades <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>Espa\u00f1a <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Estados Unidos, <span class=\"_ _5\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"> </span>ha  pr<span class=\"_ _0\"></span>ocedido <span class=\"_ _5\"> </span>a  reconocer <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntablemente <span class=\"_ _5\"> </span>ni <span class=\"_ _5\"> </span>los  cr\u00e9ditos <span class=\"_ _9\"> </span>fisc<span class=\"_ _1\"></span>ales <span class=\"_ _5\"> </span>por <span class=\"_ _b\"> </span>bases <span class=\"_ _5\"> </span>imponibles <span class=\"_ _b\"> </span>negativas <span class=\"_ _b\"> </span>ni deducciones <span class=\"_ _1\"></span>pendientes de <span class=\"_ _1\"></span>aplicar, <span class=\"_ _1\"></span>ni l<span class=\"_ _1\"></span>os activos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>impuestos dife<span class=\"_ _1\"></span>ridos que <span class=\"_ _1\"></span>surgir\u00edan <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>temporales deducibles. 17.5. Deducciones pendientes de aplicar Las deducciones pendientes de aplicar del Grupo son las siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>A\u00f1o origen / A\u00f1o l\u00edmite de aplicaci\u00f3n Exportaci\u00f3n<span class=\"_ _0\"></span> Formaci\u00f3n Reinversi\u00f3n Exportaci\u00f3n<span class=\"_ _0\"></span> Formaci\u00f3n Reinversi\u00f3n 2009 / 2024 - - - 2 - 20<span class=\"ls0\"> </span>2010 / 2025 - - - 3 - 11<span class=\"ls0\"> </span>2012 / 2027 - - - - - 11<span class=\"ls0\"> </span>2013 / 2028 - - - - 1 10<span class=\"ls0\"> </span>- - - 5 1 52<span class=\"ls0\"> </span>17.6. Ejercicios abiertos a inspecci\u00f3n La <span class=\"_ _4\"></span>Sociedad <span class=\"_ _8\"></span>dominante <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>las <span class=\"_ _8\"></span>sociedades <span class=\"_ _4\"></span>integrantes <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span>grupo <span class=\"_ _8\"></span>espa\u00f1ol, <span class=\"_ _4\"></span>tienen <span class=\"_ _4\"></span>abier<span class=\"_ _0\"></span>tos <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>inspecci\u00f3n <span class=\"_ _4\"></span>los <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>jercicios 20<span class=\"ls0\">21 <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>2024 <span class=\"_ _1\"></span>para <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>impuesto <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>los <span class=\"_ _8\"></span>ejercicios <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _8\"></span>al <span class=\"_ _1\"></span>2025 <span class=\"_ _8\"></span>para <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>resto <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>impuestos <span class=\"_ _8\"></span>que <span class=\"_ _1\"></span>le </span>son <span class=\"_ _1\"></span>aplicables. <span class=\"_ _1\"></span>Las <span class=\"_ _1\"></span>sociedades <span class=\"_ _1\"></span>extranjeras <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Grupo <span class=\"_ _1\"></span>tienen <span class=\"_ _1\"></span>abiertos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>inspecci\u00f3n <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>ejercicios<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>rrespondientes <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> </span></span>cada u<span class=\"_ _0\"></span>na <span class=\"ls5\">de</span> l<span class=\"_ _0\"></span>as legislaciones l<span class=\"_ _0\"></span>ocales para <span class=\"ls7\">los</span> <span class=\"_ _6\"></span>impuestos que <span class=\"_ _6\"></span><span class=\"ls7\">le<span class=\"ls0\"> son aplicables. <span class=\"_ _8\"></span>Al <span class=\"_ _1\"></span>cierre <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>existen </span></span>inspecciones fiscales en curso en ninguna sociedad del Grupo. En <span class=\"_ _1\"></span>general, <span class=\"_ _1\"></span>debido <span class=\"_ _8\"></span>a l<span class=\"_ _1\"></span>as po<span class=\"_ _1\"></span>sibles <span class=\"_ _1\"></span>diferentes <span class=\"_ _1\"></span>interpretaciones q<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>pueden <span class=\"_ _1\"></span>darse <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>rmas <span class=\"_ _1\"></span>fiscales, l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>resultados de <span class=\"_ _0\"></span>las <span class=\"_ _6\"></span>inspecciones q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>el futuro <span class=\"_ _6\"></span>pudieran <span class=\"_ _6\"></span>lleva<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>abo <span class=\"_ _6\"></span>las au<span class=\"_ _0\"></span>toridades <span class=\"_ _0\"></span>fiscales <span class=\"_ _6\"></span>para lo<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>a\u00f1<span class=\"_ _1\"></span>os <span class=\"_ _6\"></span>sujetos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>verificaci\u00f3n, pudieran <span class=\"_ _1\"></span>dar <span class=\"_ _8\"></span>lugar <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pasivos <span class=\"_ _8\"></span>fiscales <span class=\"_ _1\"></span>cuyo <span class=\"_ _8\"></span>importe <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>es <span class=\"_ _8\"></span>posible <span class=\"_ _1\"></span>cuantificar <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>actualidad<span class=\"_ _8\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> una <span class=\"_ _6\"></span>manera <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>bjetiva. </span></span>No<span class=\"ls0\"> <span class=\"_ _6\"></span>obstante, <span class=\"_ _6\"></span><span class=\"ls6\">en<span class=\"ls0\"> <span class=\"_ _6\"></span>opini\u00f3n <span class=\"_ _7\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">los<span class=\"ls0\"> <span class=\"_ _7\"></span>administradores <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>Sociedad <span class=\"_ _7\"></span>dominante, en caso de <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>ducirse, no de<span class=\"_ _0\"></span>ber\u00edan suponer </span></span></span></span></span></span></span></span></span></span></span>un impacto relevante en las cuentas anuales consolidadas del Grupo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-598": {
   "value": "<div class=\"c w2 h1d gs4b\"><div class=\"t m0 x4f h9 y84e ff1 fs1 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y84f ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y850 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h15 y851 ff2 fs5 fc1 sc0 ls0 ws0\">17.3. Activos y pasivos por impuestos diferidos </div><div class=\"t m0 x4f h15 y852 ff2 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y853 ff1 fs5 fc1 sc0 ls8 ws0\">El<span class=\"ls0\"> detalle <span class=\"_ _6\"></span>y los movimiento<span class=\"_ _0\"></span>s <span class=\"ls6\">de</span> <span class=\"_ _6\"></span><span class=\"ls7\">las<span class=\"ls0\"> distintas <span class=\"_ _6\"></span>partidas que <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>omponen <span class=\"_ _0\"></span><span class=\"ls7\">los<span class=\"ls0\"> activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>impuesto diferido <span class=\"_ _1\"></span>son <span class=\"_ _8\"></span>los </span></span></span></span></span></div><div class=\"t m0 x4f h16 y362 ff1 fs5 fc1 sc0 ls0 ws0\">siguientes: </div><div class=\"t m0 x4f h16 y854 ff1 fs5 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c w9d h2d gs4c\"><div class=\"t m0 x25 hb y12c ff2 fs1 fc2 sc0 ls0 ws0\">31.12.2023 </div></div><div class=\"c w86 h2d gs4d\"><div class=\"t m0 x44 hb y21a ff2 fs1 fc2 sc0 ls0 ws0\">Movimientos </div><div class=\"t m0 x1b hb y132 ff2 fs1 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w9d h2d gs4e\"><div class=\"t m0 x25 hb y12c ff2 fs1 fc2 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c w102 h2d gs4f\"><div class=\"t m0 x44 hb y21a ff2 fs1 fc2 sc0 ls0 ws0\">Movimientos </div><div class=\"t m0 x1b hb y132 ff2 fs1 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w103 h2d gs50\"><div class=\"t m0 x12 hb y12c ff2 fs1 fc2 sc0 ls0 ws0\">31.12.2025 </div></div><div class=\"c w101 h4b gs51\"><div class=\"t m0 x12 h9 y4d6 ff1 fs1 fc1 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _0\"></span>rarias Playve<span class=\"_ _0\"></span>st SA </div></div><div class=\"c w9d h4b gs52\"><div class=\"t m0 x40 h9 y4d6 ff1 fs1 fc1 sc0 ls3 ws0\">88<span class=\"ls0\"> </span></div></div><div class=\"c w86 h4b gs53\"><div class=\"t m0 x17 h9 y4d6 ff1 fs1 fc1 sc0 ls4 ws0\">(23)<span class=\"ls0\"> </span></div></div><div class=\"c w9d h4b gs54\"><div class=\"t m0 x40 h9 y4d6 ff1 fs1 fc1 sc0 ls3 ws0\">65<span class=\"ls0\"> </span></div></div><div class=\"c w102 h4b gs55\"><div class=\"t m0 x1d h9 y4d6 ff1 fs1 fc1 sc0 ls0 ws0\">1 </div></div><div class=\"c w103 h4b gs56\"><div class=\"t m0 x1c h9 y4d6 ff1 fs1 fc1 sc0 ls3 ws0\">66<span class=\"ls0\"> </span></div></div><div class=\"c w101 h4b gs57\"><div class=\"t m0 x12 h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _0\"></span>rarias SICI 93<span class=\"_ _0\"></span> Braga AS </div></div><div class=\"c w9d h4b gs58\"><div class=\"t m0 x17 h9 yd9 ff1 fs1 fc1 sc0 ls3 ws0\">321<span class=\"ls0\"> </span></div></div><div class=\"c w86 h4b gs59\"><div class=\"t m0 x1b h9 yd9 ff1 fs1 fc1 sc0 ls4 ws0\">(241)<span class=\"ls0\"> </span></div></div><div class=\"c w9d h4b gs5a\"><div class=\"t m0 x40 h9 yd9 ff1 fs1 fc1 sc0 ls3 ws0\">80<span class=\"ls0\"> </span></div></div><div class=\"c w102 h4b gs5b\"><div class=\"t m0 x17 h9 yd9 ff1 fs1 fc1 sc0 ls3 ws0\">300<span class=\"ls0\"> </span></div></div><div class=\"c w103 h4b gs5c\"><div class=\"t m0 x17 h9 yd9 ff1 fs1 fc1 sc0 ls3 ws0\">380<span class=\"ls0\"> </span></div></div><div class=\"c w101 h4b gs5d\"><div class=\"t m0 x12 h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _0\"></span>rarias Next Lu<span class=\"_ _0\"></span>xury </div></div><div class=\"c w9d h4b gs5e\"><div class=\"t m0 x39 h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">2 </div></div><div class=\"c w86 h4b gs5f\"><div class=\"t m0 x4e h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w9d h4b gs60\"><div class=\"t m0 x39 h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">2 </div></div><div class=\"c w102 h4b gs61\"><div class=\"t m0 x39 h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w103 h4b gs62\"><div class=\"t m0 x1d h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">2 </div></div><div class=\"c w101 h4b gs63\"><div class=\"t m0 x12 h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _0\"></span>rarias Nextil </div></div><div class=\"c w9d h4b gs64\"><div class=\"t m0 x4e h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h4b gs65\"><div class=\"t m0 x4d h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">1.314 </div></div><div class=\"c w9d h4b gs66\"><div class=\"t m0 x4d h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">1.314 </div></div><div class=\"c w102 h4b gs67\"><div class=\"t m0 x4d h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">(<span class=\"ls3\">270</span>) </div></div><div class=\"c w103 h4b gs68\"><div class=\"t m0 x1a h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">1.044 </div></div><div class=\"c w101 h4b gs69\"><div class=\"t m0 x12 hb yd9 ff2 fs1 fc1 sc0 ls0 ws0\"> TOTAL Activos <span class=\"_ _0\"></span>por Impuesto<span class=\"_ _0\"></span> Diferido </div></div><div class=\"c w9d h4b gs6a\"><div class=\"t m0 x17 hb yd9 ff2 fs1 fc1 sc0 ls3 ws0\">411<span class=\"ls0\"> </span></div></div><div class=\"c w86 h4b gs6b\"><div class=\"t m0 x4d hb yd9 ff2 fs1 fc1 sc0 ls0 ws0\">1.050 </div></div><div class=\"c w9d h4b gs6c\"><div class=\"t m0 x4d hb yd9 ff2 fs1 fc1 sc0 ls0 ws0\">1.461 </div></div><div class=\"c w102 h4b gs6d\"><div class=\"t m0 x1c hb yd9 ff2 fs1 fc1 sc0 ls3 ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w103 h4b gs6e\"><div class=\"t m0 x1a hb yd9 ff2 fs1 fc1 sc0 ls0 ws0\">1.492 </div></div><div class=\"c w101 h4b gs6f\"><div class=\"t m0 x12 h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">Adquisici\u00f3n S<span class=\"_ _0\"></span>ICI 93 Braga SA </div></div><div class=\"c w9d h4b gs70\"><div class=\"t m0 x4d h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">1.409 </div></div><div class=\"c w86 h4b gs71\"><div class=\"t m0 x1b h9 yd9 ff1 fs1 fc1 sc0 ls4 ws0\">(453)<span class=\"ls0\"> </span></div></div><div class=\"c w9d h4b gs72\"><div class=\"t m0 x17 h9 yd9 ff1 fs1 fc1 sc0 ls3 ws0\">956<span class=\"ls0\"> </span></div></div><div class=\"c w102 h4b gs73\"><div class=\"t m0 x4d h9 yd9 ff1 fs1 fc1 sc0 ls4 ws0\">(16<span class=\"ls0\">0) </span></div></div><div class=\"c w103 h4b gs74\"><div class=\"t m0 x17 h9 yd9 ff1 fs1 fc1 sc0 ls3 ws0\">796<span class=\"ls0\"> </span></div></div><div class=\"c w101 h4c gs75\"><div class=\"t m0 x12 h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _0\"></span>rarias Nextil </div></div><div class=\"c w9d h4c gs76\"><div class=\"t m0 x4e h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w86 h4c gs77\"><div class=\"t m0 x4d h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">1.314 </div></div><div class=\"c w9d h4c gs78\"><div class=\"t m0 x4d h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">1.314 </div></div><div class=\"c w102 h4c gs79\"><div class=\"t m0 x4d h9 yd9 ff1 fs1 fc1 sc0 ls0 ws0\">(4<span class=\"ls3\">35</span>) </div></div><div class=\"c w103 h4c gs7a\"><div class=\"t m0 x17 h9 yd9 ff1 fs1 fc1 sc0 ls3 ws0\">879<span class=\"ls0\"> </span></div></div><div class=\"c w101 h4b gs7b\"><div class=\"t m0 x12 hb yd9 ff2 fs1 fc1 sc0 ls0 ws0\"> TOTAL Pasivos p<span class=\"_ _6\"></span>or Impuesto Diferido </div></div><div class=\"c w9d h4b gs7c\"><div class=\"t m0 x4d hb yd9 ff2 fs1 fc1 sc0 ls0 ws0\">1.409 </div></div><div class=\"c w86 h4b gs7d\"><div class=\"t m0 x17 hb yd9 ff2 fs1 fc1 sc0 ls3 ws0\">861<span class=\"ls0\"> </span></div></div><div class=\"c w9d h4b gs7e\"><div class=\"t m0 x4d hb yd9 ff2 fs1 fc1 sc0 ls0 ws0\">2.270 </div></div><div class=\"c w102 h4b gs7f\"><div class=\"t m0 x4d hb yd9 ff2 fs1 fc1 sc0 ls0 ws0\">(<span class=\"ls3\">595</span>) </div></div><div class=\"c w103 h4b gs80\"><div class=\"t m0 x1a hb yd9 ff2 fs1 fc1 sc0 ls0 ws0\">1.675 </div></div>17.4. Bases imponibles negativas pendientes de co<span class=\"_ _0\"></span>mpensar Al 31 de <span class=\"_ _0\"></span>diciembre, el detalle <span class=\"_ _6\"></span>de las bases imponibles <span class=\"_ _0\"></span>pendientes de <span class=\"_ _0\"></span>compensar correspondientes a N<span class=\"_ _6\"></span>ueva Expresi\u00f3n Textil, S.A. y a sus dependientes, una vez compensadas las utilizadas en el propio ejercicio, es el siguiente: Ejercicio de ge<span class=\"_ _0\"></span>neraci\u00f3n 2025<span class=\"ls0\"> </span>2003<span class=\"ls0\"> </span>6.121 2004<span class=\"ls0\"> </span>8.342 2005<span class=\"ls0\"> </span>5.059 2006<span class=\"ls0\"> </span>10.431 2007<span class=\"ls0\"> </span>14.597 2008<span class=\"ls0\"> </span>27.686 2009<span class=\"ls0\"> </span>22.895 2011<span class=\"ls0\"> </span>1.647 2012<span class=\"ls0\"> </span>1.465 2013<span class=\"ls0\"> </span>408<span class=\"ls0\"> </span>2016<span class=\"ls0\"> </span>1.543 2017<span class=\"ls0\"> </span>2.270 2018<span class=\"ls0\"> </span>979<span class=\"ls0\"> </span>2019<span class=\"ls0\"> </span>10.617 2020<span class=\"ls0\"> </span>1.174 2021<span class=\"ls0\"> </span>376<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>12.325 2024<span class=\"ls0\"> </span>2.668 Total 130.642 Las <span class=\"_ _1\"></span>bases <span class=\"_ _8\"></span>imponibles <span class=\"_ _1\"></span>negativas <span class=\"_ _8\"></span>acumuladas <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>cha <span class=\"_ _8\"></span>generadas <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>filial <span class=\"_ _8\"></span>EFA, <span class=\"_ _1\"></span>Inc.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ascienden <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>total <span class=\"_ _1\"></span>23.515 miles de d\u00f3lares a 31 de diciembre de 2025 y 2024<span class=\"ls9\">. </span>Estas bases imponibles negativas no tienen establecido un l\u00edmit<span class=\"_ _0\"></span>e temporal <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>compensaci\u00f3n.<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span><span class=\"ls8\">El</span> <span class=\"_ _4\"></span>Grupo, <span class=\"_ _4\"></span>siguiendo <span class=\"_ _4\"></span><span class=\"ls6\">un</span> <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span><span class=\"ls5\">de</span> <span class=\"_ _4\"></span>prudencia <span class=\"_ _4\"></span><span class=\"lsc\">y,</span> <span class=\"_ _4\"></span>teniendo <span class=\"_ _4\"></span><span class=\"ls5\">en</span> <span class=\"_ _4\"></span>cuenta <span class=\"_ _4\"></span>las <span class=\"_ _4\"></span>p\u00e9rdidas generadas <span class=\"_ _1\"></span>tanto <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"ls5\">el</span> <span class=\"_ _1\"></span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _4\"></span>actual <span class=\"_ _4\"></span>como <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ejercicios <span class=\"_ _4\"></span>anteriores<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>para <span class=\"_ _4\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sociedades <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>Espa\u00f1a <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Estados Unidos, <span class=\"_ _5\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"> </span>ha  pr<span class=\"_ _0\"></span>ocedido <span class=\"_ _5\"> </span>a  reconocer <span class=\"_ _9\"> </span>co<span class=\"_ _1\"></span>ntablemente <span class=\"_ _5\"> </span>ni <span class=\"_ _5\"> </span>los  cr\u00e9ditos <span class=\"_ _9\"> </span>fisc<span class=\"_ _1\"></span>ales <span class=\"_ _5\"> </span>por <span class=\"_ _b\"> </span>bases <span class=\"_ _5\"> </span>imponibles <span class=\"_ _b\"> </span>negativas <span class=\"_ _b\"> </span>ni deducciones <span class=\"_ _1\"></span>pendientes de <span class=\"_ _1\"></span>aplicar, <span class=\"_ _1\"></span>ni l<span class=\"_ _1\"></span>os activos <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>impuestos dife<span class=\"_ _1\"></span>ridos que <span class=\"_ _1\"></span>surgir\u00edan <span class=\"_ _1\"></span>de las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>temporales deducibles. 17.5. Deducciones pendientes de aplicar Las deducciones pendientes de aplicar del Grupo son las siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>A\u00f1o origen / A\u00f1o l\u00edmite de aplicaci\u00f3n Exportaci\u00f3n<span class=\"_ _0\"></span> Formaci\u00f3n Reinversi\u00f3n Exportaci\u00f3n<span class=\"_ _0\"></span> Formaci\u00f3n Reinversi\u00f3n 2009 / 2024 - - - 2 - 20<span class=\"ls0\"> </span>2010 / 2025 - - - 3 - 11<span class=\"ls0\"> </span>2012 / 2027 - - - - - 11<span class=\"ls0\"> </span>2013 / 2028 - - - - 1 10<span class=\"ls0\"> </span>- - - 5 1 52<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-599": {
   "value": "18. Ingresos y Gastos <span class=\"ff1\"> </span>18.1 Importe neto de la cifra de negocios del <span class=\"_ _0\"></span>Grupo La distribuci\u00f3n del importe neto de la cifra de negocios del Grupo correspondiente a sus op<span class=\"_ _0\"></span>eraciones por categor\u00edas de actividades, as\u00ed como por mercados geogr\u00e1ficos, para los ejercicios 202<span class=\"_ _1\"></span>5 y 2024 es la siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Segmentaci\u00f3n<span class=\"_ _0\"></span> por categor\u00edas<span class=\"_ _0\"></span> de actividades Tejido 7.864 2.635 Prenda 22.225 21.404 Tintura 3<span class=\"ls3\">41</span> - 30.<span class=\"ls0\">4</span>30<span class=\"ls0\"> </span>24.039 Segmentaci\u00f3n<span class=\"_ _0\"></span> por mercados ge<span class=\"_ _6\"></span>ogr\u00e1ficos Uni\u00f3n Europa 14.389 16.925 Resto mercado <span class=\"_ _0\"></span>internacional* 16.041 7.114 30.430 24.039 * <span class=\"ls0\">Principalmente en Am\u00e9rica (Estados Unidos y Centro Am\u00e9rica)<span class=\"ffa\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-632": {
   "value": "18. Ingresos y Gastos <span class=\"ff1\"> </span>18.1 Importe neto de la cifra de negocios del <span class=\"_ _0\"></span>Grupo La distribuci\u00f3n del importe neto de la cifra de negocios del Grupo correspondiente a sus op<span class=\"_ _0\"></span>eraciones por categor\u00edas de actividades, as\u00ed como por mercados geogr\u00e1ficos, para los ejercicios 202<span class=\"_ _1\"></span>5 y 2024 es la siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Segmentaci\u00f3n<span class=\"_ _0\"></span> por categor\u00edas<span class=\"_ _0\"></span> de actividades Tejido 7.864 2.635 Prenda 22.225 21.404 Tintura 3<span class=\"ls3\">41</span> - 30.<span class=\"ls0\">4</span>30<span class=\"ls0\"> </span>24.039 Segmentaci\u00f3n<span class=\"_ _0\"></span> por mercados ge<span class=\"_ _6\"></span>ogr\u00e1ficos Uni\u00f3n Europa 14.389 16.925 Resto mercado <span class=\"_ _0\"></span>internacional* 16.041 7.114 30.430 24.039 * <span class=\"ls0\">Principalmente en Am\u00e9rica (Estados Unidos y Centro Am\u00e9rica)<span class=\"ffa\"> </span></span>18.2. Aprovisionamientos  El<span class=\"ls0\"> <span class=\"_ _6\"></span>detalle <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>aprovisionamientos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> Cue<span class=\"_ _0\"></span>nta <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>Resultados Consolidada <span class=\"_ _7\"></span>d<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>j<span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _6\"></span>c<span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>c<span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">20<span class=\"ls0\">2<span class=\"_ _1\"></span>5 <span class=\"lsc\">y <span class=\"ls6\">20</span></span>24 </span></span></span></span></span></span></span></span></span></span></span></span></span>es el siguiente:<span class=\"_ _27\"> </span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Compras de materia<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>primas 11.713 8.998 Compras de otro<span class=\"_ _0\"></span>s aprovisionamie<span class=\"_ _0\"></span>ntos - 109<span class=\"ls0\"> </span>Variaci\u00f3n de exis<span class=\"_ _0\"></span>tencias de ma<span class=\"_ _0\"></span>terias primas (1.193) (1.138) Dotaci\u00f3n neta de <span class=\"_ _0\"></span>la provisi\u00f3n de<span class=\"_ _0\"></span> existencias 140<span class=\"ls0\"> </span>(391)<span class=\"ls0\"> </span>Trabajos realizad<span class=\"_ _0\"></span>os por otras emp<span class=\"_ _0\"></span>resas 2.937 3.958 13.597 11.536 18.3. Gastos de Personal  El detalle de este ep\u00edgrafe de las Cuentas de Resultados Consolidada <span class=\"_ _1\"></span>de los ejercicios 2025 y 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Sueldos y salario<span class=\"_ _0\"></span>s 7.341 6.675 Indemnizacione<span class=\"_ _0\"></span>s 1<span class=\"ls3\">65</span> 137<span class=\"ls0\"> </span>Seguridad So<span class=\"_ _0\"></span>cial a cargo de la e<span class=\"_ _0\"></span>mpresa 1.272 1.250 Otros gastos<span class=\"_ _0\"></span> sociales 163<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>8.941<span class=\"ls0\"> </span>8.078 El detalle del personal, distribuido por categor\u00edas y sexos, es el siguiente: N\u00famero de pers<span class=\"_ _0\"></span>onas empleada<span class=\"_ _6\"></span>s al final del ejercic<span class=\"_ _0\"></span>io N\u00famero medio<span class=\"_ _0\"></span> de personas empleadas en el ejercicio Hombres Mujeres Total Ejercicio 2025 Consejeros 3 2 5<span class=\"ff1\"> </span>5 <span class=\"ff1 ls0\"> </span>Alta direcci\u00f3n<span class=\"_ _0\"></span> 2 - 2 2 Direcci\u00f3n 13<span class=\"ls0\"> </span>7 20<span class=\"ff1 ls0\"> </span>22 <span class=\"ff1 ls0\"> </span>Administrativo<span class=\"_ _0\"></span>s 15<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>37<span class=\"ff1 ls0\"> </span>31 <span class=\"ff1 ls0\"> </span>Personal de pr<span class=\"_ _0\"></span>oducci\u00f3n y venta 82<span class=\"ls0\"> </span>217<span class=\"ls0\"> </span>299<span class=\"ff1 ls0\"> </span>288 <span class=\"ff1 ls0\"> </span>115<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>363<span class=\"ls0\"> </span>348 N\u00famero de pers<span class=\"_ _0\"></span>onas empleada<span class=\"_ _6\"></span>s al final del ejercic<span class=\"_ _0\"></span>io N\u00famero medio<span class=\"_ _0\"></span> de personas empleadas en el ejercicio Hombres Mujeres Total Ejercicio 2024 Consejeros 3 2 5 5 Alta direcci\u00f3n<span class=\"_ _0\"></span> 2 - 2 2 Direcci\u00f3n 5 5 10<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Administrativo<span class=\"_ _0\"></span>s 19<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Personal de pr<span class=\"_ _0\"></span>oducci\u00f3n y venta 62<span class=\"ls0\"> </span>200<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>254<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>238<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>319<span class=\"ls0\"> </span>A 31 de diciembre de 2025 <span class=\"ls5\">no </span>hay personas con una discapacidad superior al 33% (2 personas en 2024<span class=\"lsa\">).</span> 18.4. Otros Gastos e Ingresos <span class=\"ls18\">de</span> Explotaci\u00f3n  La composici\u00f3n <span class=\"_ _1\"></span>de<span class=\"ff5\">l ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros Gastos de <span class=\"_ _1\"></span>Explotaci\u00f3n\u201d </span>de <span class=\"_ _1\"></span>las Cuentas <span class=\"_ _1\"></span>de Resultados Consolidada <span class=\"_ _1\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"ls5\">20</span>25 <span class=\"lse\">y </span>20<span class=\"ls0\">24 es la siguiente: </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Reparaciones <span class=\"_ _0\"></span>y conservaci\u00f3n 88<span class=\"ls0\"> </span>237<span class=\"ls0\"> </span>Servicios de profe<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ionales indepe<span class=\"_ _6\"></span>ndientes 2.402 1.655 Transportes 144<span class=\"ls0\"> </span>312<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _0\"></span>os 329<span class=\"ls0\"> </span>277<span class=\"ls0\"> </span>Servicios bancario<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> y similare<span class=\"_ _0\"></span>s 372<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>Publicidad, propag<span class=\"_ _0\"></span>anda y relacion<span class=\"_ _6\"></span>es <span class=\"_ _1\"></span>p\u00fablicas 6 47<span class=\"ls0\"> </span>Suministros 220<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span>Otros servicios 656<span class=\"ls0\"> </span>884<span class=\"ls0\"> </span>Tributos 182<span class=\"ls0\"> </span>249<span class=\"ls0\"> </span>Variaci\u00f3n de pro<span class=\"_ _0\"></span>visiones por oper<span class=\"_ _6\"></span>aciones comerciales (323)<span class=\"ls0\"> </span>(1.316) Otros gastos<span class=\"_ _0\"></span> de gesti\u00f3n corriente 24<span class=\"ls0\"> </span>6 4.100 3.180 Los honorarios devengados en el ejercicio por los servicios <span class=\"_ _0\"></span>prestados por el auditor de cuentas han sido los siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>d matriz y consolida<span class=\"_ _0\"></span>do) 117<span class=\"ls0\"> </span>99<span class=\"ls0\"> </span>Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>des filiales) 32<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Otros servicios<span class=\"_ _0\"></span> relacionados <span class=\"_ _0\"></span>con la auditoria  - 10<span class=\"ls0\"> </span>149<span class=\"ls0\"> </span>135<span class=\"ls0\"> </span>El <span class=\"_ _4\"></span>ep\u00edg<span class=\"_ _1\"></span>rafe <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>\u201cServicios <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aud<span class=\"_ _1\"></span>itor\u00eda\u201d <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>ejercicios <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span><span class=\"ff1\">5 <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>2024 <span class=\"_ _3\"> </span>incluye <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>honorarios <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>rrespondientes <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la </span>auditoria de las cuentas anual<span class=\"_ _0\"></span>es individuales y consolidadas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de la<span class=\"_ _0\"></span>s sociedades que forman parte de su grupo realizadas por la firma auditora y por firmas pertenecientes a su red.  Adicionalmente otras sociedades vinculadas a la firma de auditor\u00eda han prestado ser<span class=\"_ _0\"></span>vicios durante <span class=\"_ _1\"></span>los ejercicios 2025 y 2024 por otros trabajos por importe de <span class=\"ls5\">13</span> miles de euros y 15 miles de euros, respectivamente. Cabe <span class=\"_ _8\"></span>resaltar <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Junta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Accionistas <span class=\"_ _8\"></span>celeb<span class=\"_ _1\"></span>rada <span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>8 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>propuesta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Comisi\u00f3n <span class=\"_ _8\"></span>de Auditor\u00eda y de conformidad <span class=\"_ _0\"></span>con lo dispuesto en <span class=\"_ _0\"></span>el art\u00edculo 26<span class=\"_ _0\"></span>4 del texto refundido de la <span class=\"_ _0\"></span>Ley de Sociedades de <span class=\"_ _0\"></span>Capital, aprobado <span class=\"_ _0\"></span>por Real<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>creto Le<span class=\"_ _0\"></span>gislativo 1/2<span class=\"ff5\">010, <span class=\"_ _6\"></span>de 2 <span class=\"_ _6\"></span>de julio <span class=\"_ _6\"></span>(la \u201cLey <span class=\"_ _6\"></span>de Sociedades <span class=\"_ _6\"></span>de Capital\u201d), <span class=\"_ _6\"></span>nombrar como <span class=\"_ _6\"></span>auditor </span>de cuentas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de su <span class=\"_ _0\"></span>grupo consolidado de socieda<span class=\"_ _0\"></span>des, por el periodo de tre<span class=\"_ _0\"></span>s (3) a\u00f1os, esto es, <span class=\"_ _1\"></span>para la realizaci\u00f3n de l<span class=\"_ _1\"></span>a auditor\u00eda de <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>anual<span class=\"_ _1\"></span>es correspondientes a los <span class=\"_ _1\"></span>ejercicios sociales ce<span class=\"_ _1\"></span>rrados a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>31 de <span class=\"_ _8\"></span>diciembre de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>026, <span class=\"_ _1\"></span>respectivamente, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _8\"></span>PKF<span class=\"_ _0\"></span> Attest Servicios Empresariales, S.L.   En <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>relacionados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auditor\u00eda\u201d <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>incluyen <span class=\"_ _4\"></span><span class=\"ff1 ls5\">10<span class=\"ls0\"> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los </span></span>honorarios <span class=\"_ _0\"></span>devengados <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>realizaci\u00f3<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del informe <span class=\"_ _6\"></span>especial <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>aumento d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _6\"></span>de cr\u00e9ditos supuesto previsto en el art\u00edculo 301 del texto refundido de la<span class=\"_ _0\"></span> LSC.<span class=\"_ _27\"> </span>Por \u00faltimo, e<span class=\"ff5\">n el ep\u00edgrafe \u201cOtros Ingresos de Explo<span class=\"_ _0\"></span>taci\u00f3n\u201d se registra a 31 de diciembre d<span class=\"_ _0\"></span>e 2025 la plusval\u00eda asociad<span class=\"_ _0\"></span>a </span>a <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _1\"></span>realizada <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>agosto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>filiales <span class=\"_ _1\"></span>portuguesas <span class=\"_ _8\"></span>SICI 93<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Playvest, <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rrespondiente a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la venta <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>sus <span class=\"_ _4\"></span>naves <span class=\"_ _4\"></span>industriales, <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>global <span class=\"_ _4\"></span>de 4,4 <span class=\"_ _4\"></span>millones <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>euros. <span class=\"_ _4\"></span>Esta <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>nmarca <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>la estrategia <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>ptimizaci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>cartera <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _3\"> </span>y <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>refuerzo <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>estructura <span class=\"_ _3\"> </span>financiera <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>Grupo. <span class=\"_ _3\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>c<span class=\"_ _1\"></span>itada transacci\u00f3n <span class=\"_ _4\"></span>dio <span class=\"_ _8\"></span>lugar <span class=\"_ _4\"></span>al <span class=\"_ _8\"></span>reconocimiento <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>una<span class=\"_ _1\"></span> plusval\u00eda <span class=\"_ _4\"></span>conforme <span class=\"_ _8\"></span>lo <span class=\"_ _4\"></span>indicado <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>Nota <span class=\"_ _4\"></span>6 <span class=\"_ _8\"></span>anterio<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>de 1.807 miles de euros. Asimismo  el <span class=\"_ _b\"> </span>ep\u00edgrafe  registra  por<span class=\"_ _0\"></span>  importe  d<span class=\"_ _0\"></span>e  1.083  m<span class=\"_ _0\"></span>iles  de  euros <span class=\"_ _b\"> </span>las  subvencione<span class=\"_ _0\"></span>s  recibidas  en <span class=\"_ _b\"> </span>el  ejercici<span class=\"_ _0\"></span>o consecuencia <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _6\"></span>activades <span class=\"_ _6\"></span>as<span class=\"_ _1\"></span>ociadas <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>proyecto de <span class=\"_ _7\"></span>desarrollo <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>tintura <span class=\"_ _6\"></span>con b<span class=\"_ _0\"></span>ase <span class=\"_ _6\"></span>natural <span class=\"_ _0\"></span>(ver <span class=\"_ _6\"></span>Nota 6).  18.5. Amortizaci\u00f3n del inmovilizado  El detalle del gasto por amortizaciones para los ejercicios <span class=\"ls6\">20</span>25 <span class=\"_ _1\"></span>y 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Inmovilizado ma<span class=\"_ _0\"></span>terial 2.018 473<span class=\"ls0\"> </span>Inmovilizado intangib<span class=\"_ _6\"></span>le<span class=\"_ _1\"></span> 1.<span class=\"ls0\">5</span>87<span class=\"ls0\"> </span>1.658 3.605<span class=\"ls0\"> </span>2.131 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-600": {
   "value": "18.2. Aprovisionamientos  El<span class=\"ls0\"> <span class=\"_ _6\"></span>detalle <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>aprovisionamientos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> Cue<span class=\"_ _0\"></span>nta <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>Resultados Consolidada <span class=\"_ _7\"></span>d<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>j<span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _6\"></span>c<span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>c<span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">20<span class=\"ls0\">2<span class=\"_ _1\"></span>5 <span class=\"lsc\">y <span class=\"ls6\">20</span></span>24 </span></span></span></span></span></span></span></span></span></span></span></span></span>es el siguiente:<span class=\"_ _27\"> </span> 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Compras de materia<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>primas 11.713 8.998 Compras de otro<span class=\"_ _0\"></span>s aprovisionamie<span class=\"_ _0\"></span>ntos - 109<span class=\"ls0\"> </span>Variaci\u00f3n de exis<span class=\"_ _0\"></span>tencias de ma<span class=\"_ _0\"></span>terias primas (1.193) (1.138) Dotaci\u00f3n neta de <span class=\"_ _0\"></span>la provisi\u00f3n de<span class=\"_ _0\"></span> existencias 140<span class=\"ls0\"> </span>(391)<span class=\"ls0\"> </span>Trabajos realizad<span class=\"_ _0\"></span>os por otras emp<span class=\"_ _0\"></span>resas 2.937 3.958 13.597 11.536 18.3. Gastos de Personal  El detalle de este ep\u00edgrafe de las Cuentas de Resultados Consolidada <span class=\"_ _1\"></span>de los ejercicios 2025 y 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Sueldos y salario<span class=\"_ _0\"></span>s 7.341 6.675 Indemnizacione<span class=\"_ _0\"></span>s 1<span class=\"ls3\">65</span> 137<span class=\"ls0\"> </span>Seguridad So<span class=\"_ _0\"></span>cial a cargo de la e<span class=\"_ _0\"></span>mpresa 1.272 1.250 Otros gastos<span class=\"_ _0\"></span> sociales 163<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>8.941<span class=\"ls0\"> </span>8.078 El detalle del personal, distribuido por categor\u00edas y sexos, es el siguiente: N\u00famero de pers<span class=\"_ _0\"></span>onas empleada<span class=\"_ _6\"></span>s al final del ejercic<span class=\"_ _0\"></span>io N\u00famero medio<span class=\"_ _0\"></span> de personas empleadas en el ejercicio Hombres Mujeres Total Ejercicio 2025 Consejeros 3 2 5<span class=\"ff1\"> </span>5 <span class=\"ff1 ls0\"> </span>Alta direcci\u00f3n<span class=\"_ _0\"></span> 2 - 2 2 Direcci\u00f3n 13<span class=\"ls0\"> </span>7 20<span class=\"ff1 ls0\"> </span>22 <span class=\"ff1 ls0\"> </span>Administrativo<span class=\"_ _0\"></span>s 15<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>37<span class=\"ff1 ls0\"> </span>31 <span class=\"ff1 ls0\"> </span>Personal de pr<span class=\"_ _0\"></span>oducci\u00f3n y venta 82<span class=\"ls0\"> </span>217<span class=\"ls0\"> </span>299<span class=\"ff1 ls0\"> </span>288 <span class=\"ff1 ls0\"> </span>115<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>363<span class=\"ls0\"> </span>348 \u00famero de pers<span class=\"_ _0\"></span>onas empleada<span class=\"_ _6\"></span>s al final del ejercic<span class=\"_ _0\"></span>io N\u00famero medio<span class=\"_ _0\"></span> de personas empleadas en el ejercicio Hombres Mujeres Total Ejercicio 2024 Consejeros 3 2 5 5 Alta direcci\u00f3n<span class=\"_ _0\"></span> 2 - 2 2 Direcci\u00f3n 5 5 10<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Administrativo<span class=\"_ _0\"></span>s 19<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Personal de pr<span class=\"_ _0\"></span>oducci\u00f3n y venta 62<span class=\"ls0\"> </span>200<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>254<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>238<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>319<span class=\"ls0\"> </span>A 31 de diciembre de 2025 <span class=\"ls5\">no </span>hay personas con una discapacidad superior al 33% (2 personas en 2024<span class=\"lsa\">).</span> 18.4. Otros Gastos e Ingresos <span class=\"ls18\">de</span> Explotaci\u00f3n  La composici\u00f3n <span class=\"_ _1\"></span>de<span class=\"ff5\">l ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros Gastos de <span class=\"_ _1\"></span>Explotaci\u00f3n\u201d </span>de <span class=\"_ _1\"></span>las Cuentas <span class=\"_ _1\"></span>de Resultados Consolidada <span class=\"_ _1\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"ls5\">20</span>25 <span class=\"lse\">y </span>20<span class=\"ls0\">24 es la siguiente: </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Reparaciones <span class=\"_ _0\"></span>y conservaci\u00f3n 88<span class=\"ls0\"> </span>237<span class=\"ls0\"> </span>Servicios de profe<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ionales indepe<span class=\"_ _6\"></span>ndientes 2.402 1.655 Transportes 144<span class=\"ls0\"> </span>312<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _0\"></span>os 329<span class=\"ls0\"> </span>277<span class=\"ls0\"> </span>Servicios bancario<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> y similare<span class=\"_ _0\"></span>s 372<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>Publicidad, propag<span class=\"_ _0\"></span>anda y relacion<span class=\"_ _6\"></span>es <span class=\"_ _1\"></span>p\u00fablicas 6 47<span class=\"ls0\"> </span>Suministros 220<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span>Otros servicios 656<span class=\"ls0\"> </span>884<span class=\"ls0\"> </span>Tributos 182<span class=\"ls0\"> </span>249<span class=\"ls0\"> </span>Variaci\u00f3n de pro<span class=\"_ _0\"></span>visiones por oper<span class=\"_ _6\"></span>aciones comerciales (323)<span class=\"ls0\"> </span>(1.316) Otros gastos<span class=\"_ _0\"></span> de gesti\u00f3n corriente 24<span class=\"ls0\"> </span>6 4.100 3.180 Los honorarios devengados en el ejercicio por los servicios <span class=\"_ _0\"></span>prestados por el auditor de cuentas han sido los siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>d matriz y consolida<span class=\"_ _0\"></span>do) 117<span class=\"ls0\"> </span>99<span class=\"ls0\"> </span>Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>des filiales) 32<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Otros servicios<span class=\"_ _0\"></span> relacionados <span class=\"_ _0\"></span>con la auditoria  - 10<span class=\"ls0\"> </span>149<span class=\"ls0\"> </span>135<span class=\"ls0\"> </span>El <span class=\"_ _4\"></span>ep\u00edg<span class=\"_ _1\"></span>rafe <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>\u201cServicios <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aud<span class=\"_ _1\"></span>itor\u00eda\u201d <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>ejercicios <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span><span class=\"ff1\">5 <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>2024 <span class=\"_ _3\"> </span>incluye <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>honorarios <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>rrespondientes <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la </span>auditoria de las cuentas anual<span class=\"_ _0\"></span>es individuales y consolidadas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de la<span class=\"_ _0\"></span>s sociedades que forman parte de su grupo realizadas por la firma auditora y por firmas pertenecientes a su red.  Adicionalmente otras sociedades vinculadas a la firma de auditor\u00eda han prestado ser<span class=\"_ _0\"></span>vicios durante <span class=\"_ _1\"></span>los ejercicios 2025 y 2024 por otros trabajos por importe de <span class=\"ls5\">13</span> miles de euros y 15 miles de euros, respectivamente. Cabe <span class=\"_ _8\"></span>resaltar <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Junta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Accionistas <span class=\"_ _8\"></span>celeb<span class=\"_ _1\"></span>rada <span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>8 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>propuesta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Comisi\u00f3n <span class=\"_ _8\"></span>de Auditor\u00eda y de conformidad <span class=\"_ _0\"></span>con lo dispuesto en <span class=\"_ _0\"></span>el art\u00edculo 26<span class=\"_ _0\"></span>4 del texto refundido de la <span class=\"_ _0\"></span>Ley de Sociedades de <span class=\"_ _0\"></span>Capital, aprobado <span class=\"_ _0\"></span>por Real<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>creto Le<span class=\"_ _0\"></span>gislativo 1/2<span class=\"ff5\">010, <span class=\"_ _6\"></span>de 2 <span class=\"_ _6\"></span>de julio <span class=\"_ _6\"></span>(la \u201cLey <span class=\"_ _6\"></span>de Sociedades <span class=\"_ _6\"></span>de Capital\u201d), <span class=\"_ _6\"></span>nombrar como <span class=\"_ _6\"></span>auditor </span>de cuentas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de su <span class=\"_ _0\"></span>grupo consolidado de socieda<span class=\"_ _0\"></span>des, por el periodo de tre<span class=\"_ _0\"></span>s (3) a\u00f1os, esto es, <span class=\"_ _1\"></span>para la realizaci\u00f3n de l<span class=\"_ _1\"></span>a auditor\u00eda de <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>anual<span class=\"_ _1\"></span>es correspondientes a los <span class=\"_ _1\"></span>ejercicios sociales ce<span class=\"_ _1\"></span>rrados a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>31 de <span class=\"_ _8\"></span>diciembre de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>026, <span class=\"_ _1\"></span>respectivamente, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _8\"></span>PKF<span class=\"_ _0\"></span> Attest Servicios Empresariales, S.L.   En <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>relacionados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auditor\u00eda\u201d <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>incluyen <span class=\"_ _4\"></span><span class=\"ff1 ls5\">10<span class=\"ls0\"> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los </span></span>honorarios <span class=\"_ _0\"></span>devengados <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>realizaci\u00f3<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del informe <span class=\"_ _6\"></span>especial <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>aumento d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _6\"></span>de cr\u00e9ditos supuesto previsto en el art\u00edculo 301 del texto refundido de la<span class=\"_ _0\"></span> LSC.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "18.2. Aprovisionamientos  El<span class=\"ls0\"> <span class=\"_ _6\"></span>detalle <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>aprovisionamientos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> Cue<span class=\"_ _0\"></span>nta <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>Resultados Consolidada <span class=\"_ _7\"></span>d<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>j<span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _6\"></span>c<span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>c<span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">20<span class=\"ls0\">2<span class=\"_ _1\"></span>5 <span class=\"lsc\">y <span class=\"ls6\">20</span></span>24 </span></span></span></span></span></span></span></span></span></span></span></span></span>es el siguiente:<span class=\"_ _27\"> </span>202<span class=\"ls0\">4 </span>Compras de materia<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>primas 11.713 8.998 Compras de otro<span class=\"_ _0\"></span>s aprovisionamie<span class=\"_ _0\"></span>ntos - 109<span class=\"ls0\"> </span>Variaci\u00f3n de exis<span class=\"_ _0\"></span>tencias de ma<span class=\"_ _0\"></span>terias primas (1.193) (1.138) Dotaci\u00f3n neta de <span class=\"_ _0\"></span>la provisi\u00f3n de<span class=\"_ _0\"></span> existencias 140<span class=\"ls0\"> </span>(391)<span class=\"ls0\"> </span>Trabajos realizad<span class=\"_ _0\"></span>os por otras emp<span class=\"_ _0\"></span>resas 2.937 3.958 13.597 11.536 18.3. Gastos de Personal  El detalle de este ep\u00edgrafe de las Cuentas de Resultados Consolidada <span class=\"_ _1\"></span>de los ejercicios 2025 y 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Sueldos y salario<span class=\"_ _0\"></span>s 7.341 6.675 Indemnizacione<span class=\"_ _0\"></span>s 1<span class=\"ls3\">65</span> 137<span class=\"ls0\"> </span>Seguridad So<span class=\"_ _0\"></span>cial a cargo de la e<span class=\"_ _0\"></span>mpresa 1.272 1.250 Otros gastos<span class=\"_ _0\"></span> sociales 163<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>8.941<span class=\"ls0\"> </span>8.078 El detalle del personal, distribuido por categor\u00edas y sexos, es el siguiente: N\u00famero de pers<span class=\"_ _0\"></span>onas empleada<span class=\"_ _6\"></span>s al final del ejercic<span class=\"_ _0\"></span>io N\u00famero medio<span class=\"_ _0\"></span> de personas empleadas en el ejercicio Hombres Mujeres Total Ejercicio 2025 Consejeros 3 2 5<span class=\"ff1\"> </span>5 <span class=\"ff1 ls0\"> </span>Alta direcci\u00f3n<span class=\"_ _0\"></span> 2 - 2 2 Direcci\u00f3n 13<span class=\"ls0\"> </span>7 20<span class=\"ff1 ls0\"> </span>22 <span class=\"ff1 ls0\"> </span>Administrativo<span class=\"_ _0\"></span>s 15<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>37<span class=\"ff1 ls0\"> </span>31 <span class=\"ff1 ls0\"> </span>Personal de pr<span class=\"_ _0\"></span>oducci\u00f3n y venta 82<span class=\"ls0\"> </span>217<span class=\"ls0\"> </span>299<span class=\"ff1 ls0\"> </span>288 <span class=\"ff1 ls0\"> </span>115<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>363<span class=\"ls0\"> </span>348 N\u00famero de pers<span class=\"_ _0\"></span>onas empleada<span class=\"_ _6\"></span>s al final del ejercic<span class=\"_ _0\"></span>io N\u00famero medio<span class=\"_ _0\"></span> de personas empleadas en el ejercicio Hombres Mujeres Total Ejercicio 2024 Consejeros 3 2 5 5 Alta direcci\u00f3n<span class=\"_ _0\"></span> 2 - 2 2 Direcci\u00f3n 5 5 10<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Administrativo<span class=\"_ _0\"></span>s 19<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Personal de pr<span class=\"_ _0\"></span>oducci\u00f3n y venta 62<span class=\"ls0\"> </span>200<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>254<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>238<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>319<span class=\"ls0\"> </span>A 31 de diciembre de 2025 <span class=\"ls5\">no </span>hay personas con una discapacidad superior al 33% (2 personas en 2024<span class=\"lsa\">).</span> 18.4. Otros Gastos e Ingresos <span class=\"ls18\">de</span> Explotaci\u00f3n  La composici\u00f3n <span class=\"_ _1\"></span>de<span class=\"ff5\">l ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros Gastos de <span class=\"_ _1\"></span>Explotaci\u00f3n\u201d </span>de <span class=\"_ _1\"></span>las Cuentas <span class=\"_ _1\"></span>de Resultados Consolidada <span class=\"_ _1\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"ls5\">20</span>25 <span class=\"lse\">y </span>20<span class=\"ls0\">24 es la siguiente: </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Reparaciones <span class=\"_ _0\"></span>y conservaci\u00f3n 88<span class=\"ls0\"> </span>237<span class=\"ls0\"> </span>Servicios de profe<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ionales indepe<span class=\"_ _6\"></span>ndientes 2.402 1.655 Transportes 144<span class=\"ls0\"> </span>312<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _0\"></span>os 329<span class=\"ls0\"> </span>277<span class=\"ls0\"> </span>Servicios bancario<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> y similare<span class=\"_ _0\"></span>s 372<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>Publicidad, propag<span class=\"_ _0\"></span>anda y relacion<span class=\"_ _6\"></span>es <span class=\"_ _1\"></span>p\u00fablicas 6 47<span class=\"ls0\"> </span>Suministros 220<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span>Otros servicios 656<span class=\"ls0\"> </span>884<span class=\"ls0\"> </span>Tributos 182<span class=\"ls0\"> </span>249<span class=\"ls0\"> </span>Variaci\u00f3n de pro<span class=\"_ _0\"></span>visiones por oper<span class=\"_ _6\"></span>aciones comerciales (323)<span class=\"ls0\"> </span>(1.316) Otros gastos<span class=\"_ _0\"></span> de gesti\u00f3n corriente 24<span class=\"ls0\"> </span>6 4.100 3.180 Los honorarios devengados en el ejercicio por los servicios <span class=\"_ _0\"></span>prestados por el auditor de cuentas han sido los siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>d matriz y consolida<span class=\"_ _0\"></span>do) 117<span class=\"ls0\"> </span>99<span class=\"ls0\"> </span>Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>des filiales) 32<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Otros servicios<span class=\"_ _0\"></span> relacionados <span class=\"_ _0\"></span>con la auditoria  - 10<span class=\"ls0\"> </span>149<span class=\"ls0\"> </span>135<span class=\"ls0\"> </span>El <span class=\"_ _4\"></span>ep\u00edg<span class=\"_ _1\"></span>rafe <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>\u201cServicios <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aud<span class=\"_ _1\"></span>itor\u00eda\u201d <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>ejercicios <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span><span class=\"ff1\">5 <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>2024 <span class=\"_ _3\"> </span>incluye <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>honorarios <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>rrespondientes <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la </span>auditoria de las cuentas anual<span class=\"_ _0\"></span>es individuales y consolidadas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de la<span class=\"_ _0\"></span>s sociedades que forman parte de su grupo realizadas por la firma auditora y por firmas pertenecientes a su red.  Adicionalmente otras sociedades vinculadas a la firma de auditor\u00eda han prestado ser<span class=\"_ _0\"></span>vicios durante <span class=\"_ _1\"></span>los ejercicios 2025 y 2024 por otros trabajos por importe de <span class=\"ls5\">13</span> miles de euros y 15 miles de euros, respectivamente. Cabe <span class=\"_ _8\"></span>resaltar <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Junta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Accionistas <span class=\"_ _8\"></span>celeb<span class=\"_ _1\"></span>rada <span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>8 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>propuesta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Comisi\u00f3n <span class=\"_ _8\"></span>de Auditor\u00eda y de conformidad <span class=\"_ _0\"></span>con lo dispuesto en <span class=\"_ _0\"></span>el art\u00edculo 26<span class=\"_ _0\"></span>4 del texto refundido de la <span class=\"_ _0\"></span>Ley de Sociedades de <span class=\"_ _0\"></span>Capital, aprobado <span class=\"_ _0\"></span>por Real<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>creto Le<span class=\"_ _0\"></span>gislativo 1/2<span class=\"ff5\">010, <span class=\"_ _6\"></span>de 2 <span class=\"_ _6\"></span>de julio <span class=\"_ _6\"></span>(la \u201cLey <span class=\"_ _6\"></span>de Sociedades <span class=\"_ _6\"></span>de Capital\u201d), <span class=\"_ _6\"></span>nombrar como <span class=\"_ _6\"></span>auditor </span>de cuentas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de su <span class=\"_ _0\"></span>grupo consolidado de socieda<span class=\"_ _0\"></span>des, por el periodo de tre<span class=\"_ _0\"></span>s (3) a\u00f1os, esto es, <span class=\"_ _1\"></span>para la realizaci\u00f3n de l<span class=\"_ _1\"></span>a auditor\u00eda de <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>anual<span class=\"_ _1\"></span>es correspondientes a los <span class=\"_ _1\"></span>ejercicios sociales ce<span class=\"_ _1\"></span>rrados a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>31 de <span class=\"_ _8\"></span>diciembre de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>026, <span class=\"_ _1\"></span>respectivamente, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _8\"></span>PKF<span class=\"_ _0\"></span> Attest Servicios Empresariales, S.L.   En <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>relacionados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auditor\u00eda\u201d <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>incluyen <span class=\"_ _4\"></span><span class=\"ff1 ls5\">10<span class=\"ls0\"> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los </span></span>honorarios <span class=\"_ _0\"></span>devengados <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>realizaci\u00f3<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del informe <span class=\"_ _6\"></span>especial <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>aumento d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _6\"></span>de cr\u00e9ditos supuesto previsto en el art\u00edculo 301 del texto refundido de la<span class=\"_ _0\"></span> LSC.<span class=\"_ _27\"> </span>Por \u00faltimo, e<span class=\"ff5\">n el ep\u00edgrafe \u201cOtros Ingresos de Explo<span class=\"_ _0\"></span>taci\u00f3n\u201d se registra a 31 de diciembre d<span class=\"_ _0\"></span>e 2025 la plusval\u00eda asociad<span class=\"_ _0\"></span>a </span>a <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _1\"></span>realizada <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>agosto <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>filiales <span class=\"_ _1\"></span>portuguesas <span class=\"_ _8\"></span>SICI 93<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Playvest, <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>rrespondiente a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la venta <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>sus <span class=\"_ _4\"></span>naves <span class=\"_ _4\"></span>industriales, <span class=\"_ _8\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>global <span class=\"_ _4\"></span>de 4,4 <span class=\"_ _4\"></span>millones <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>euros. <span class=\"_ _4\"></span>Esta <span class=\"_ _8\"></span>operaci\u00f3n <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>nmarca <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>la estrategia <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>ptimizaci\u00f3n <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>cartera <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ac<span class=\"_ _1\"></span>tivos <span class=\"_ _3\"> </span>y <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>refuerzo <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>estructura <span class=\"_ _3\"> </span>financiera <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>Grupo. <span class=\"_ _3\"> </span>L<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>c<span class=\"_ _1\"></span>itada transacci\u00f3n <span class=\"_ _4\"></span>dio <span class=\"_ _8\"></span>lugar <span class=\"_ _4\"></span>al <span class=\"_ _8\"></span>reconocimiento <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>una<span class=\"_ _1\"></span> plusval\u00eda <span class=\"_ _4\"></span>conforme <span class=\"_ _8\"></span>lo <span class=\"_ _4\"></span>indicado <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>Nota <span class=\"_ _4\"></span>6 <span class=\"_ _8\"></span>anterio<span class=\"_ _1\"></span>r <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>importe <span class=\"_ _4\"></span>de 1.807 miles de euros. Asimismo  el <span class=\"_ _b\"> </span>ep\u00edgrafe  registra  por<span class=\"_ _0\"></span>  importe  d<span class=\"_ _0\"></span>e  1.083  m<span class=\"_ _0\"></span>iles  de  euros <span class=\"_ _b\"> </span>las  subvencione<span class=\"_ _0\"></span>s  recibidas  en <span class=\"_ _b\"> </span>el  ejercici<span class=\"_ _0\"></span>o consecuencia <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _6\"></span>activades <span class=\"_ _6\"></span>as<span class=\"_ _1\"></span>ociadas <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>proyecto de <span class=\"_ _7\"></span>desarrollo <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>tintura <span class=\"_ _6\"></span>con b<span class=\"_ _0\"></span>ase <span class=\"_ _6\"></span>natural <span class=\"_ _0\"></span>(ver <span class=\"_ _6\"></span>Nota 6).  18.5. Amortizaci\u00f3n del inmovilizado  El detalle del gasto por amortizaciones para los ejercicios <span class=\"ls6\">20</span>25 <span class=\"_ _1\"></span>y 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Inmovilizado ma<span class=\"_ _0\"></span>terial 2.018 473<span class=\"ls0\"> </span>Inmovilizado intangib<span class=\"_ _6\"></span>le<span class=\"_ _1\"></span> 1.<span class=\"ls0\">5</span>87<span class=\"ls0\"> </span>1.658 3.605<span class=\"ls0\"> </span>2.131 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "18.2. Aprovisionamientos  El<span class=\"ls0\"> <span class=\"_ _6\"></span>detalle <span class=\"_ _0\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>aprovisionamientos <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span><span class=\"ls7\">la<span class=\"ls0\"> Cue<span class=\"_ _0\"></span>nta <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>Resultados Consolidada <span class=\"_ _7\"></span>d<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>j<span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _6\"></span>c<span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>c<span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _6\"></span> <span class=\"_ _6\"></span><span class=\"ls5\">20<span class=\"ls0\">2<span class=\"_ _1\"></span>5 <span class=\"lsc\">y <span class=\"ls6\">20</span></span>24 </span></span></span></span></span></span></span></span></span></span></span></span></span>es el siguiente:<span class=\"_ _27\"> </span><div class=\"c w113 h1f gs82\"><div class=\"t m0 x4e hb y152 ff2 fs1 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w111 h1f gs83\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Compras de materia<span class=\"_ _6\"></span>s <span class=\"_ _1\"></span>primas </div></div><div class=\"c w112 h1f gs84\"><div class=\"t m0 x19 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">11.713 </div></div><div class=\"c w113 h1f gs85\"><div class=\"t m0 x39 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">8.998 </div></div><div class=\"c w111 h21 gs86\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Compras de otro<span class=\"_ _0\"></span>s aprovisionamie<span class=\"_ _0\"></span>ntos </div></div><div class=\"c w112 h21 gs87\"><div class=\"t m0 x6f h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w113 h21 gs88\"><div class=\"t m0 x18 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">109<span class=\"ls0\"> </span></div></div><div class=\"c w111 h1f gs89\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Variaci\u00f3n de exis<span class=\"_ _0\"></span>tencias de ma<span class=\"_ _0\"></span>terias primas </div></div><div class=\"c w112 h1f gs8a\"><div class=\"t m0 x19 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">(1.193) </div></div><div class=\"c w113 h1f gs8b\"><div class=\"t m0 x40 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">(1.138) </div></div><div class=\"c w111 h20 gs8c\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Dotaci\u00f3n neta de <span class=\"_ _0\"></span>la provisi\u00f3n de<span class=\"_ _0\"></span> existencias </div></div><div class=\"c w112 h20 gs8d\"><div class=\"t m0 x39 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">140<span class=\"ls0\"> </span></div></div><div class=\"c w113 h20 gs8e\"><div class=\"t m0 x4e h9 y152 ff1 fs1 fc1 sc0 ls4 ws0\">(391)<span class=\"ls0\"> </span></div></div><div class=\"c w111 h20 gs8f\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Trabajos realizad<span class=\"_ _0\"></span>os por otras emp<span class=\"_ _0\"></span>resas </div></div><div class=\"c w112 h20 gs90\"><div class=\"t m0 x1c h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">2.937 </div></div><div class=\"c w113 h20 gs91\"><div class=\"t m0 x39 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">3.958 </div></div><div class=\"c w112 h1f gs92\"><div class=\"t m0 x19 hb y152 ff2 fs1 fc1 sc0 ls0 ws0\">13.597 </div></div><div class=\"c w113 h1f gs93\"><div class=\"t m0 x40 hb y152 ff2 fs1 fc1 sc0 ls0 ws0\">11.536 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "18.3. Gastos de Personal  El detalle de este ep\u00edgrafe de las Cuentas de Resultados Consolidada <span class=\"_ _1\"></span>de los ejercicios 2025 y 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Sueldos y salario<span class=\"_ _0\"></span>s 7.341 6.675 Indemnizacione<span class=\"_ _0\"></span>s 1<span class=\"ls3\">65</span> 137<span class=\"ls0\"> </span>Seguridad So<span class=\"_ _0\"></span>cial a cargo de la e<span class=\"_ _0\"></span>mpresa 1.272 1.250 Otros gastos<span class=\"_ _0\"></span> sociales 163<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>8.941<span class=\"ls0\"> </span>8.078 El detalle del personal, distribuido por categor\u00edas y sexos, es el siguiente: N\u00famero de pers<span class=\"_ _0\"></span>onas empleada<span class=\"_ _6\"></span>s al final del ejercic<span class=\"_ _0\"></span>io N\u00famero medio<span class=\"_ _0\"></span> de personas empleadas en el ejercicio Hombres Mujeres Total Ejercicio 2025 Consejeros 3 2 5<span class=\"ff1\"> </span>5 <span class=\"ff1 ls0\"> </span>Alta direcci\u00f3n<span class=\"_ _0\"></span> 2 - 2 2 Direcci\u00f3n 13<span class=\"ls0\"> </span>7 20<span class=\"ff1 ls0\"> </span>22 <span class=\"ff1 ls0\"> </span>Administrativo<span class=\"_ _0\"></span>s 15<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>37<span class=\"ff1 ls0\"> </span>31 <span class=\"ff1 ls0\"> </span>Personal de pr<span class=\"_ _0\"></span>oducci\u00f3n y venta 82<span class=\"ls0\"> </span>217<span class=\"ls0\"> </span>299<span class=\"ff1 ls0\"> </span>288 <span class=\"ff1 ls0\"> </span>115<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>363<span class=\"ls0\"> </span>348 N\u00famero de pers<span class=\"_ _0\"></span>onas empleada<span class=\"_ _6\"></span>s al final del ejercic<span class=\"_ _0\"></span>io N\u00famero medio<span class=\"_ _0\"></span> de personas empleadas en el ejercicio Hombres Mujeres Total Ejercicio 2024 Consejeros 3 2 5 5 Alta direcci\u00f3n<span class=\"_ _0\"></span> 2 - 2 2 Direcci\u00f3n 5 5 10<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>Administrativo<span class=\"_ _0\"></span>s 19<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>50<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>Personal de pr<span class=\"_ _0\"></span>oducci\u00f3n y venta 62<span class=\"ls0\"> </span>200<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>254<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>238<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>319<span class=\"ls0\"> </span>A 31 de diciembre de 2025 <span class=\"ls5\">no </span>hay personas con una discapacidad superior al 33% (2 personas en 2024<span class=\"lsa\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "18.4. Otros Gastos e Ingresos <span class=\"ls18\">de</span> Explotaci\u00f3n  La composici\u00f3n <span class=\"_ _1\"></span>de<span class=\"ff5\">l ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros Gastos de <span class=\"_ _1\"></span>Explotaci\u00f3n\u201d </span>de <span class=\"_ _1\"></span>las Cuentas <span class=\"_ _1\"></span>de Resultados Consolidada <span class=\"_ _1\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"ls5\">20</span>25 <span class=\"lse\">y </span>20<span class=\"ls0\">24 es la siguiente: </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Reparaciones <span class=\"_ _0\"></span>y conservaci\u00f3n 88<span class=\"ls0\"> </span>237<span class=\"ls0\"> </span>Servicios de profe<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ionales indepe<span class=\"_ _6\"></span>ndientes 2.402 1.655 Transportes 144<span class=\"ls0\"> </span>312<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _0\"></span>os 329<span class=\"ls0\"> </span>277<span class=\"ls0\"> </span>Servicios bancario<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> y similare<span class=\"_ _0\"></span>s 372<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>Publicidad, propag<span class=\"_ _0\"></span>anda y relacion<span class=\"_ _6\"></span>es <span class=\"_ _1\"></span>p\u00fablicas 6 47<span class=\"ls0\"> </span>Suministros 220<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span>Otros servicios 656<span class=\"ls0\"> </span>884<span class=\"ls0\"> </span>Tributos 182<span class=\"ls0\"> </span>249<span class=\"ls0\"> </span>Variaci\u00f3n de pro<span class=\"_ _0\"></span>visiones por oper<span class=\"_ _6\"></span>aciones comerciales (323)<span class=\"ls0\"> </span>(1.316) Otros gastos<span class=\"_ _0\"></span> de gesti\u00f3n corriente 24<span class=\"ls0\"> </span>6 4.100 3.180 Los honorarios devengados en el ejercicio por los servicios <span class=\"_ _0\"></span>prestados por el auditor de cuentas han sido los siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>d matriz y consolida<span class=\"_ _0\"></span>do) 117<span class=\"ls0\"> </span>99<span class=\"ls0\"> </span>Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>des filiales) 32<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Otros servicios<span class=\"_ _0\"></span> relacionados <span class=\"_ _0\"></span>con la auditoria  - 10<span class=\"ls0\"> </span>149<span class=\"ls0\"> </span>135<span class=\"ls0\"> </span>El <span class=\"_ _4\"></span>ep\u00edg<span class=\"_ _1\"></span>rafe <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>\u201cServicios <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aud<span class=\"_ _1\"></span>itor\u00eda\u201d <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>ejercicios <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span><span class=\"ff1\">5 <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>2024 <span class=\"_ _3\"> </span>incluye <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>honorarios <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>rrespondientes <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la </span>auditoria de las cuentas anual<span class=\"_ _0\"></span>es individuales y consolidadas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de la<span class=\"_ _0\"></span>s sociedades que forman parte de su grupo realizadas por la firma auditora y por firmas pertenecientes a su red.  Adicionalmente otras sociedades vinculadas a la firma de auditor\u00eda han prestado ser<span class=\"_ _0\"></span>vicios durante <span class=\"_ _1\"></span>los ejercicios 2025 y 2024 por otros trabajos por importe de <span class=\"ls5\">13</span> miles de euros y 15 miles de euros, respectivamente. Cabe <span class=\"_ _8\"></span>resaltar <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Junta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Accionistas <span class=\"_ _8\"></span>celeb<span class=\"_ _1\"></span>rada <span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>8 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>propuesta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Comisi\u00f3n <span class=\"_ _8\"></span>de Auditor\u00eda y de conformidad <span class=\"_ _0\"></span>con lo dispuesto en <span class=\"_ _0\"></span>el art\u00edculo 26<span class=\"_ _0\"></span>4 del texto refundido de la <span class=\"_ _0\"></span>Ley de Sociedades de <span class=\"_ _0\"></span>Capital, aprobado <span class=\"_ _0\"></span>por Real<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>creto Le<span class=\"_ _0\"></span>gislativo 1/2<span class=\"ff5\">010, <span class=\"_ _6\"></span>de 2 <span class=\"_ _6\"></span>de julio <span class=\"_ _6\"></span>(la \u201cLey <span class=\"_ _6\"></span>de Sociedades <span class=\"_ _6\"></span>de Capital\u201d), <span class=\"_ _6\"></span>nombrar como <span class=\"_ _6\"></span>auditor </span>de cuentas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de su <span class=\"_ _0\"></span>grupo consolidado de socieda<span class=\"_ _0\"></span>des, por el periodo de tre<span class=\"_ _0\"></span>s (3) a\u00f1os, esto es, <span class=\"_ _1\"></span>para la realizaci\u00f3n de l<span class=\"_ _1\"></span>a auditor\u00eda de <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>anual<span class=\"_ _1\"></span>es correspondientes a los <span class=\"_ _1\"></span>ejercicios sociales ce<span class=\"_ _1\"></span>rrados a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>31 de <span class=\"_ _8\"></span>diciembre de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>026, <span class=\"_ _1\"></span>respectivamente, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _8\"></span>PKF<span class=\"_ _0\"></span> Attest Servicios Empresariales, S.L.   En <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>relacionados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auditor\u00eda\u201d <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>incluyen <span class=\"_ _4\"></span><span class=\"ff1 ls5\">10<span class=\"ls0\"> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los </span></span>honorarios <span class=\"_ _0\"></span>devengados <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>realizaci\u00f3<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del informe <span class=\"_ _6\"></span>especial <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>aumento d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _6\"></span>de cr\u00e9ditos supuesto previsto en el art\u00edculo 301 del texto refundido de la<span class=\"_ _0\"></span> LSC.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "18.4. Otros Gastos e Ingresos <span class=\"ls18\">de</span> Explotaci\u00f3n  La composici\u00f3n <span class=\"_ _1\"></span>de<span class=\"ff5\">l ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros Gastos de <span class=\"_ _1\"></span>Explotaci\u00f3n\u201d </span>de <span class=\"_ _1\"></span>las Cuentas <span class=\"_ _1\"></span>de Resultados Consolidada <span class=\"_ _1\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"ls5\">20</span>25 <span class=\"lse\">y </span>20<span class=\"ls0\">24 es la siguiente: </span>202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Reparaciones <span class=\"_ _0\"></span>y conservaci\u00f3n 88<span class=\"ls0\"> </span>237<span class=\"ls0\"> </span>Servicios de profe<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ionales indepe<span class=\"_ _6\"></span>ndientes 2.402 1.655 Transportes 144<span class=\"ls0\"> </span>312<span class=\"ls0\"> </span>Primas de segur<span class=\"_ _0\"></span>os 329<span class=\"ls0\"> </span>277<span class=\"ls0\"> </span>Servicios bancario<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> y similare<span class=\"_ _0\"></span>s 372<span class=\"ls0\"> </span>280<span class=\"ls0\"> </span>Publicidad, propag<span class=\"_ _0\"></span>anda y relacion<span class=\"_ _6\"></span>es <span class=\"_ _1\"></span>p\u00fablicas 6 47<span class=\"ls0\"> </span>Suministros 220<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span>Otros servicios 656<span class=\"ls0\"> </span>884<span class=\"ls0\"> </span>Tributos 182<span class=\"ls0\"> </span>249<span class=\"ls0\"> </span>Variaci\u00f3n de pro<span class=\"_ _0\"></span>visiones por oper<span class=\"_ _6\"></span>aciones comerciales (323)<span class=\"ls0\"> </span>(1.316) Otros gastos<span class=\"_ _0\"></span> de gesti\u00f3n corriente 24<span class=\"ls0\"> </span>6 4.100 3.180 Los honorarios devengados en el ejercicio por los servicios <span class=\"_ _0\"></span>prestados por el auditor de cuentas han sido los siguientes: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>d matriz y consolida<span class=\"_ _0\"></span>do) 117<span class=\"ls0\"> </span>99<span class=\"ls0\"> </span>Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>des filiales) 32<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Otros servicios<span class=\"_ _0\"></span> relacionados <span class=\"_ _0\"></span>con la auditoria  - 10<span class=\"ls0\"> </span>149<span class=\"ls0\"> </span>135<span class=\"ls0\"> </span>El <span class=\"_ _4\"></span>ep\u00edg<span class=\"_ _1\"></span>rafe <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>\u201cServicios <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aud<span class=\"_ _1\"></span>itor\u00eda\u201d <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>ejercicios <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span><span class=\"ff1\">5 <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>2024 <span class=\"_ _3\"> </span>incluye <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>honorarios <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>rrespondientes <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la </span>auditoria de las cuentas anual<span class=\"_ _0\"></span>es individuales y consolidadas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de la<span class=\"_ _0\"></span>s sociedades que forman parte de su grupo realizadas por la firma auditora y por firmas pertenecientes a su red.  Adicionalmente otras sociedades vinculadas a la firma de auditor\u00eda han prestado ser<span class=\"_ _0\"></span>vicios durante <span class=\"_ _1\"></span>los ejercicios 2025 y 2024 por otros trabajos por importe de <span class=\"ls5\">13</span> miles de euros y 15 miles de euros, respectivamente. Cabe <span class=\"_ _8\"></span>resaltar <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Junta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Accionistas <span class=\"_ _8\"></span>celeb<span class=\"_ _1\"></span>rada <span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>8 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>propuesta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Comisi\u00f3n <span class=\"_ _8\"></span>de Auditor\u00eda y de conformidad <span class=\"_ _0\"></span>con lo dispuesto en <span class=\"_ _0\"></span>el art\u00edculo 26<span class=\"_ _0\"></span>4 del texto refundido de la <span class=\"_ _0\"></span>Ley de Sociedades de <span class=\"_ _0\"></span>Capital, aprobado <span class=\"_ _0\"></span>por Real<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>creto Le<span class=\"_ _0\"></span>gislativo 1/2<span class=\"ff5\">010, <span class=\"_ _6\"></span>de 2 <span class=\"_ _6\"></span>de julio <span class=\"_ _6\"></span>(la \u201cLey <span class=\"_ _6\"></span>de Sociedades <span class=\"_ _6\"></span>de Capital\u201d), <span class=\"_ _6\"></span>nombrar como <span class=\"_ _6\"></span>auditor </span>de cuentas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de su <span class=\"_ _0\"></span>grupo consolidado de socieda<span class=\"_ _0\"></span>des, por el periodo de tre<span class=\"_ _0\"></span>s (3) a\u00f1os, esto es, <span class=\"_ _1\"></span>para la realizaci\u00f3n de l<span class=\"_ _1\"></span>a auditor\u00eda de <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>anual<span class=\"_ _1\"></span>es correspondientes a los <span class=\"_ _1\"></span>ejercicios sociales ce<span class=\"_ _1\"></span>rrados a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>31 de <span class=\"_ _8\"></span>diciembre de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>026, <span class=\"_ _1\"></span>respectivamente, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _8\"></span>PKF<span class=\"_ _0\"></span> Attest Servicios Empresariales, S.L.   En <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>relacionados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auditor\u00eda\u201d <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>incluyen <span class=\"_ _4\"></span><span class=\"ff1 ls5\">10<span class=\"ls0\"> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los </span></span>honorarios <span class=\"_ _0\"></span>devengados <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>realizaci\u00f3<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del informe <span class=\"_ _6\"></span>especial <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>aumento d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _6\"></span>de cr\u00e9ditos supuesto previsto en el art\u00edculo 301 del texto refundido de la<span class=\"_ _0\"></span> LSC.<span class=\"_ _27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "18.4. Otros Gastos e Ingresos <span class=\"ls18\">de</span> Explotaci\u00f3n  La composici\u00f3n <span class=\"_ _1\"></span>de<span class=\"ff5\">l ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros Gastos de <span class=\"_ _1\"></span>Explotaci\u00f3n\u201d </span>de <span class=\"_ _1\"></span>las Cuentas <span class=\"_ _1\"></span>de Resultados Consolidada <span class=\"_ _1\"></span>de lo<span class=\"_ _1\"></span>s <span class=\"ls5\">20</span>25 <span class=\"lse\">y </span>20<span class=\"ls0\">24 es la siguiente: </span><div class=\"c w11c h1f gs95\"><div class=\"t m0 x1a hb y152 ff2 fs1 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w11d h1f gs96\"><div class=\"t m0 x1b hb y152 ff2 fs1 fc2 sc0 ls3 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w11b h1f gs97\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Reparaciones <span class=\"_ _0\"></span>y conservaci\u00f3n </div></div><div class=\"c w11c h1f gs98\"><div class=\"t m0 x17 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">88<span class=\"ls0\"> </span></div></div><div class=\"c w11d h1f gs99\"><div class=\"t m0 x17 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">237<span class=\"ls0\"> </span></div></div><div class=\"c w11b h20 gs9a\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Servicios de profe<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>ionales indepe<span class=\"_ _6\"></span>ndientes </div></div><div class=\"c w11c h20 gs9b\"><div class=\"t m0 x32 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">2.402 </div></div><div class=\"c w11d h20 gs9c\"><div class=\"t m0 x4d h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">1.655 </div></div><div class=\"c w11b h1f gs9d\"><div class=\"t m0 x12 h9 y15f ff1 fs1 fc1 sc0 ls0 ws0\">Transportes </div></div><div class=\"c w11c h1f gs9e\"><div class=\"t m0 x1b h9 y15f ff1 fs1 fc1 sc0 ls3 ws0\">144<span class=\"ls0\"> </span></div></div><div class=\"c w11d h1f gs9f\"><div class=\"t m0 x17 h9 y15f ff1 fs1 fc1 sc0 ls3 ws0\">312<span class=\"ls0\"> </span></div></div><div class=\"c w11b h20 gsa0\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Primas de segur<span class=\"_ _0\"></span>os </div></div><div class=\"c w11c h20 gsa1\"><div class=\"t m0 x1b h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">329<span class=\"ls0\"> </span></div></div><div class=\"c w11d h20 gsa2\"><div class=\"t m0 x17 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">277<span class=\"ls0\"> </span></div></div><div class=\"c w11b h20 gsa3\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Servicios bancario<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span> y similare<span class=\"_ _0\"></span>s </div></div><div class=\"c w11c h20 gsa4\"><div class=\"t m0 x1b h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">372<span class=\"ls0\"> </span></div></div><div class=\"c w11d h20 gsa5\"><div class=\"t m0 x17 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">280<span class=\"ls0\"> </span></div></div><div class=\"c w11b h1f gsa6\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Publicidad, propag<span class=\"_ _0\"></span>anda y relacion<span class=\"_ _6\"></span>es <span class=\"_ _1\"></span>p\u00fablicas </div></div><div class=\"c w11c h1f gsa7\"><div class=\"t m0 x40 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">6 </div></div><div class=\"c w11d h1f gsa8\"><div class=\"t m0 x40 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w11b h20 gsa9\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Suministros </div></div><div class=\"c w11c h20 gsaa\"><div class=\"t m0 x1b h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">220<span class=\"ls0\"> </span></div></div><div class=\"c w11d h20 gsab\"><div class=\"t m0 x17 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">549<span class=\"ls0\"> </span></div></div><div class=\"c w11b h1f gsac\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Otros servicios </div></div><div class=\"c w11c h1f gsad\"><div class=\"t m0 x1b h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">656<span class=\"ls0\"> </span></div></div><div class=\"c w11d h1f gsae\"><div class=\"t m0 x17 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">884<span class=\"ls0\"> </span></div></div><div class=\"c w11b h21 gsaf\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Tributos </div></div><div class=\"c w11c h21 gsb0\"><div class=\"t m0 x1b h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">182<span class=\"ls0\"> </span></div></div><div class=\"c w11d h21 gsb1\"><div class=\"t m0 x17 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">249<span class=\"ls0\"> </span></div></div><div class=\"c w11b h20 gsb2\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Variaci\u00f3n de pro<span class=\"_ _0\"></span>visiones por oper<span class=\"_ _6\"></span>aciones comerciales </div></div><div class=\"c w11c h20 gsb3\"><div class=\"t m0 x1a h9 y152 ff1 fs1 fc1 sc0 ls4 ws0\">(323)<span class=\"ls0\"> </span></div></div><div class=\"c w11d h20 gsb4\"><div class=\"t m0 x27 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">(1.316) </div></div><div class=\"c w11b h1f gsb5\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Otros gastos<span class=\"_ _0\"></span> de gesti\u00f3n corriente </div></div><div class=\"c w11c h1f gsb6\"><div class=\"t m0 x17 h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">24<span class=\"ls0\"> </span></div></div><div class=\"c w11d h1f gsb7\"><div class=\"t m0 x39 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">6 </div></div><div class=\"c w11c h20 gsb8\"><div class=\"t m0 x32 hb y152 ff2 fs1 fc1 sc0 ls0 ws0\">4.100 </div></div><div class=\"c w11d h20 gsb9\"><div class=\"t m0 x4d hb y152 ff2 fs1 fc1 sc0 ls0 ws0\">3.180 </div></div><div class=\"c w2 h1d gsba\"><div class=\"t m0 x4f h16 y8ce ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y8cf ff1 fs5 fc1 sc0 ls0 ws0\">Los honorarios devengados en el ejercicio por los servicios <span class=\"_ _0\"></span>prestados por el auditor de cuentas han sido los </div><div class=\"t m0 x4f h16 y528 ff1 fs5 fc1 sc0 ls0 ws0\">siguientes: </div><div class=\"t m0 x4f h16 y529 ff1 fs5 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c w11f h39 gsbb\"><div class=\"t m0 x19 hb y7d5 ff2 fs1 fc1 sc0 ls3 ws0\">202<span class=\"ls0\">5 </span></div></div><div class=\"c w120 h39 gsbc\"><div class=\"t m0 x19 hb y7d5 ff2 fs1 fc1 sc0 ls3 ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w11e h20 gsbd\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>d matriz y consolida<span class=\"_ _0\"></span>do) </div></div><div class=\"c w11f h20 gsbe\"><div class=\"t m0 x1c h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">117<span class=\"ls0\"> </span></div></div><div class=\"c w120 h20 gsbf\"><div class=\"t m0 x1d h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">99<span class=\"ls0\"> </span></div></div><div class=\"c w11e h20 gsc0\"><div class=\"t m0 x12 h9 y152 ff1 fs1 fc1 sc0 ls0 ws0\">Servicios de audi<span class=\"_ _0\"></span>tor\u00eda (socieda<span class=\"_ _0\"></span>des filiales) </div></div><div class=\"c w11f h20 gsc1\"><div class=\"t m0 x1d h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">32<span class=\"ls0\"> </span></div></div><div class=\"c w120 h20 gsc2\"><div class=\"t m0 x1d h9 y152 ff1 fs1 fc1 sc0 ls3 ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w11e h99 gsc3\"><div class=\"t m0 x12 h9 ya7 ff1 fs1 fc1 sc0 ls0 ws0\">Otros servicios<span class=\"_ _0\"></span> relacionados <span class=\"_ _0\"></span>con la auditoria  </div></div><div class=\"c w11f h99 gsc4\"><div class=\"t m0 x1e h9 ya7 ff1 fs1 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w120 h99 gsc5\"><div class=\"t m0 x1d h9 ya7 ff1 fs1 fc1 sc0 ls3 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w11f h39 gsc6\"><div class=\"t m0 x1c hb y7d5 ff2 fs1 fc1 sc0 ls3 ws0\">149<span class=\"ls0\"> </span></div></div><div class=\"c w120 h39 gsc7\"><div class=\"t m0 x1c hb y7d5 ff2 fs1 fc1 sc0 ls3 ws0\">135<span class=\"ls0\"> </span></div></div><div class=\"c w2 h1d gsba\"><div class=\"t m0 x4f h16 y8d5 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y17b ff5 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _4\"></span>ep\u00edg<span class=\"_ _1\"></span>rafe <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>\u201cServicios <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>aud<span class=\"_ _1\"></span>itor\u00eda\u201d <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>ejercicios <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span><span class=\"ff1\">5 <span class=\"_ _4\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>2024 <span class=\"_ _3\"> </span>incluye <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>honorarios <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>rrespondientes <span class=\"_ _4\"></span>a <span class=\"_ _3\"> </span>la </span></div><div class=\"t m0 x4f h16 y4b5 ff1 fs5 fc1 sc0 ls0 ws0\">auditoria de las cuentas anual<span class=\"_ _0\"></span>es individuales y consolidadas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de la<span class=\"_ _0\"></span>s sociedades que </div><div class=\"t m0 x4f h16 y4b6 ff1 fs5 fc1 sc0 ls0 ws0\">forman parte de su grupo realizadas por la firma auditora y por firmas pertenecientes a su red.  </div><div class=\"t m0 x4f h16 y8d6 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y8d7 ff1 fs5 fc1 sc0 ls0 ws0\">Adicionalmente otras sociedades vinculadas a la firma de auditor\u00eda han prestado ser<span class=\"_ _0\"></span>vicios durante <span class=\"_ _1\"></span>los ejercicios 2025 </div><div class=\"t m0 x4f h16 y4b9 ff1 fs5 fc1 sc0 ls0 ws0\">y 2024 por otros trabajos por importe de <span class=\"ls5\">13</span> miles de euros y 15 miles de euros, respectivamente. </div><div class=\"t m0 x4f h16 y4ba ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y8d8 ff1 fs5 fc1 sc0 ls0 ws0\">Cabe <span class=\"_ _8\"></span>resaltar <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Junta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Accionistas <span class=\"_ _8\"></span>celeb<span class=\"_ _1\"></span>rada <span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>2<span class=\"_ _0\"></span>8 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>acord\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>propuesta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Comisi\u00f3n <span class=\"_ _8\"></span>de </div><div class=\"t m0 x4f h16 y8d9 ff1 fs5 fc1 sc0 ls0 ws0\">Auditor\u00eda y de conformidad <span class=\"_ _0\"></span>con lo dispuesto en <span class=\"_ _0\"></span>el art\u00edculo 26<span class=\"_ _0\"></span>4 del texto refundido de la <span class=\"_ _0\"></span>Ley de Sociedades de <span class=\"_ _0\"></span>Capital, </div><div class=\"t m0 x4f h16 yc0 ff1 fs5 fc1 sc0 ls0 ws0\">aprobado <span class=\"_ _0\"></span>por Real<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>creto Le<span class=\"_ _0\"></span>gislativo 1/2<span class=\"ff5\">010, <span class=\"_ _6\"></span>de 2 <span class=\"_ _6\"></span>de julio <span class=\"_ _6\"></span>(la \u201cLey <span class=\"_ _6\"></span>de Sociedades <span class=\"_ _6\"></span>de Capital\u201d), <span class=\"_ _6\"></span>nombrar como <span class=\"_ _6\"></span>auditor </span></div><div class=\"t m0 x4f h16 y4be ff1 fs5 fc1 sc0 ls0 ws0\">de cuentas de Nueva E<span class=\"_ _0\"></span>xpresi\u00f3n Textil, S.A. y de su <span class=\"_ _0\"></span>grupo consolidado de socieda<span class=\"_ _0\"></span>des, por el periodo de tre<span class=\"_ _0\"></span>s (3) a\u00f1os, </div><div class=\"t m0 x4f h16 y5f3 ff1 fs5 fc1 sc0 ls0 ws0\">esto es, <span class=\"_ _1\"></span>para la realizaci\u00f3n de l<span class=\"_ _1\"></span>a auditor\u00eda de <span class=\"_ _1\"></span>las cuentas <span class=\"_ _1\"></span>anual<span class=\"_ _1\"></span>es correspondientes a los <span class=\"_ _1\"></span>ejercicios sociales ce<span class=\"_ _1\"></span>rrados </div><div class=\"t m0 x4f h16 y8da ff1 fs5 fc1 sc0 ls0 ws0\">a <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>diciembre <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>2025 <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>31 de <span class=\"_ _8\"></span>diciembre de <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>026, <span class=\"_ _1\"></span>respectivamente, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>entidad <span class=\"_ _8\"></span>PKF<span class=\"_ _0\"></span> </div><div class=\"t m0 x4f h16 y8db ff1 fs5 fc1 sc0 ls0 ws0\">Attest Servicios Empresariales, S.L.   </div><div class=\"t m0 x4f h16 y4c2 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y8dc ff5 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _1\"></span>\u201cOtros <span class=\"_ _1\"></span>servicios <span class=\"_ _1\"></span>relacionados <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>auditor\u00eda\u201d <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>incluyen <span class=\"_ _4\"></span><span class=\"ff1 ls5\">10<span class=\"ls0\"> <span class=\"_ _1\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>los </span></span></div><div class=\"t m0 x4f h16 y8dd ff1 fs5 fc1 sc0 ls0 ws0\">honorarios <span class=\"_ _0\"></span>devengados <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>realizaci\u00f3<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del informe <span class=\"_ _6\"></span>especial <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>aumento d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mpensaci\u00f3n <span class=\"_ _6\"></span>de cr\u00e9ditos </div><div class=\"t m0 x4f h16 y8de ff1 fs5 fc1 sc0 ls0 ws0\">supuesto previsto en el art\u00edculo 301 del texto refundido de la<span class=\"_ _0\"></span> LSC.<span class=\"_ _27\"> </span><span class=\"_ _1\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "<div class=\"c w2 h1d gsc9\"><div class=\"t m0 x4f h16 y896 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y897 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h15 y898 ff2 fs5 fc1 sc0 ls0 ws0\">18.6 Ingresos financieros  </div><div class=\"t m0 x4f h16 y899 ff1 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f h16 y56b ff1 fs5 fc1 sc0 ls0 ws0\">El detalle de los ingresos financieros para los ejercicios <span class=\"ls6\">20<span class=\"_ _1\"></span></span>25 y 2024 es el siguiente: </div><div class=\"t m0 x4f h16 y89a ff1 fs5 fc1 sc0 ls0 ws0\"> </div></div>202<span class=\"ls0\">4 </span>De valores negocia<span class=\"_ _6\"></span>bl<span class=\"_ _1\"></span>es y otros<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>instrumentos<span class=\"_ _0\"></span> financieros De terceros 2.977 5.840 2.977 5.840 A <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _8\"></span>recoge, <span class=\"_ _8\"></span>principalmente <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>2.936 <span class=\"_ _4\"></span>miles <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>euros<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>(5.255 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de euros <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>2024)<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>resultado <span class=\"_ _8\"></span>generado <span class=\"_ _4\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>diferencia <span class=\"_ _8\"></span>entre <span class=\"_ _4\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _4\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _4\"></span>del nuevo <span class=\"_ _6\"></span>instrumento <span class=\"_ _6\"></span>financiero <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>alor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deuda <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>instrumen<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>antiguo <span class=\"_ _7\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>modificaci\u00f3n <span class=\"_ _6\"></span>sustancial de sus condiciones correspondiente a los instrumentos convertibles citados en la Nota 13 anterior. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-613": {
   "value": "18.7. Gastos financieros  El detalle de los ingresos financieros para los ejercicios <span class=\"ls6\">20<span class=\"_ _1\"></span></span>25 y 2024 es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Intereses por deud<span class=\"_ _0\"></span>as con empre<span class=\"_ _6\"></span>sas asociadas (nota 14) - 505<span class=\"ls0\"> </span>Intereses de<span class=\"_ _0\"></span> deudas con entida<span class=\"_ _0\"></span>des de cr\u00e9dito  456<span class=\"ls0\"> </span>1.628 Intereses de<span class=\"_ _0\"></span> deudas con otras<span class=\"_ _0\"></span> empresas 547<span class=\"ls0\"> </span>281<span class=\"ls0\"> </span>Valoraci\u00f3n y gas<span class=\"_ _0\"></span>tos financieros de<span class=\"_ _6\"></span> pr\u00e9stamos convertibles 1.144 3.025 Gastos financier<span class=\"_ _0\"></span>os NIIF16 (nota 5)<span class=\"_ _0\"></span> 373<span class=\"ls0\"> </span>454<span class=\"ls0\"> </span>Otros gastos<span class=\"_ _0\"></span> financieros 780<span class=\"ls0\"> </span>291<span class=\"ls0\"> </span>3.300 6.184 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "18.8. Diferencias de cambio Los s<span class=\"_ _0\"></span>aldos <span class=\"_ _0\"></span>y tra<span class=\"_ _0\"></span>nsacciones <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>oneda <span class=\"_ _0\"></span>extranjera <span class=\"_ _0\"></span>(moneda <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>istinta <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>moneda funcional) <span class=\"_ _6\"></span>no son <span class=\"_ _6\"></span>relevantes <span class=\"_ _0\"></span>al c<span class=\"_ _0\"></span>ierre de <span class=\"_ _6\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span>2025 y <span class=\"_ _6\"></span>2024. <span class=\"_ _6\"></span>El <span class=\"_ _6\"></span>detalle <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>las d<span class=\"_ _0\"></span>iferencias <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cambio re<span class=\"_ _0\"></span>conocidas <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>p\u00e9<span class=\"_ _1\"></span>rdidas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ganancias consolidada por clases de instrumentos financieros es el siguiente: 202<span class=\"ls0\">5 </span>202<span class=\"ls0\">4 </span>Diferencias pos<span class=\"_ _0\"></span>itivas de camb<span class=\"_ _0\"></span>io 14 306<span class=\"ls0\"> </span>Diferencias nega<span class=\"_ _0\"></span>tivas de camb<span class=\"_ _0\"></span>io (<span class=\"ls3\">203</span>) (414)<span class=\"ls0\"> </span>(18<span class=\"ls0\">9) </span>(108)<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "19. Informaci\u00f3n sobre Medio Ambiente En <span class=\"_ _4\"></span>202<span class=\"_ _1\"></span>5, <span class=\"_ _4\"></span>el <span class=\"_ _3\"> </span>grupo <span class=\"_ _4\"></span>ha <span class=\"_ _3\"> </span>dedicado <span class=\"_ _3\"> </span><span class=\"ls5\">24</span> <span class=\"_ _4\"></span>miles <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>euros <span class=\"_ _3\"> </span>a <span class=\"_ _4\"></span>la <span class=\"_ _3\"> </span>prevenci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>riesgos <span class=\"_ _4\"></span>ambientales, <span class=\"_ _4\"> </span>invertidos <span class=\"_ _3\"> </span>en <span class=\"_ _4\"></span>diversas actividades <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>iniciativas, <span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>ntre <span class=\"_ _6\"></span>las que <span class=\"_ _6\"></span>cabe <span class=\"_ _0\"></span>destacar: <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _6\"></span>aud<span class=\"_ _1\"></span>itor\u00edas <span class=\"_ _6\"></span>inte<span class=\"_ _1\"></span>rnas <span class=\"_ _6\"></span>y e<span class=\"_ _0\"></span>xternas d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>certificaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>sistemas de <span class=\"_ _3\"> </span>gesti\u00f3n <span class=\"_ _3\"> </span>ISO <span class=\"_ _3\"> </span>14001, <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>an\u00e1lisis <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>ve<span class=\"_ _1\"></span>rtidos <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>agu<span class=\"_ _1\"></span>as <span class=\"_ _3\"> </span>residuales, <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>renovaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>certificaciones <span class=\"_ _3\"> </span>GOTS <span class=\"_ _3\"> </span>y GRS, pagos <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rganismos <span class=\"_ _1\"></span>reguladores <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>las <span class=\"_ _1\"></span>primas <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _1\"></span>seguros <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>responsabilidad <span class=\"_ _1\"></span>medioambiental <span class=\"_ _4\"></span>(2<span class=\"ls5\">1 </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _1\"></span>de euros a la prevenci\u00f3n de riesgos ambientales en el ejercicio 202<span class=\"_ _1\"></span>4<span class=\"lsa\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "20<span class=\"ls9\">. <span class=\"ls0\">Operaciones con partes Vinculadas<span class=\"_ _27\"> </span></span></span>El Grupo Nextil ha considerado las siguientes partes vinculadas:<span class=\"_ _27\"> </span>\u2022 Accionistas Significativos (Nota 1<span class=\"ff1\">5). </span>\u2022 Los Administradores y Directivos<span class=\"_ _1\"></span><span class=\"ff1\">, entendiendo como tales a<span class=\"_ _0\"></span> los miembros del Consejo de Administraci\u00f3n de la<span class=\"_ _27\"> </span></span>Sociedad Dominante y de la Alta Direcci\u00f3n del Grupo. Durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>2025 <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>producido <span class=\"_ _8\"></span>cambios <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span><span class=\"ls5\">el <span class=\"_ _8\"></span></span>Consejo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Administraci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>sociedad <span class=\"_ _8\"></span>dominante<span class=\"_ _27\"> </span>Con respecto a sus Comi<span class=\"_ _0\"></span>siones delegadas, mencionar que la<span class=\"_ _0\"></span> Comisi\u00f3n de Retribuciones y <span class=\"_ _6\"></span>Soste<span class=\"_ _1\"></span>nibilidad ha a<span class=\"_ _0\"></span>sumido<span class=\"_ _27\"> </span>las funciones <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span> re<span class=\"_ _0\"></span>visi\u00f3n, verifi<span class=\"_ _0\"></span>caci\u00f3n y <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ontrol d<span class=\"_ _0\"></span>e todas <span class=\"_ _0\"></span>las p<span class=\"_ _0\"></span>ol\u00edticas y <span class=\"_ _6\"></span>medi<span class=\"_ _1\"></span>das ESG<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>Grupo. <span class=\"_ _0\"></span>Asimismo la <span class=\"_ _6\"></span>Comisi\u00f3n<span class=\"_ _27\"> </span>de Auditor\u00eda ha nombrado como vocal a D\u00f1a. F\u00e1tima Garc\u00ed<span class=\"_ _0\"></span>a en sust<span class=\"_ _1\"></span>ituci\u00f3n de D. Alberto Llaneza.<span class=\"_ _27\"> </span>Remuneraci\u00f3n Consejeros<span class=\"_ _27\"> </span>El<span class=\"ls0\"> <span class=\"_ _7\"></span>detalle <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">las<span class=\"ls0\"> <span class=\"_ _1d\"></span>remune<span class=\"_ _1\"></span>raciones <span class=\"_ _7\"></span>devengadas <span class=\"_ _7\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _7\"></span>los <span class=\"_ _1d\"></span>m<span class=\"_ _1\"></span>iembros <span class=\"_ _7\"></span><span class=\"ls5\">del<span class=\"ls0\"> <span class=\"_ _7\"></span>Consejo <span class=\"_ _7\"></span><span class=\"ls6\">de<span class=\"ls0\"> <span class=\"_ _7\"></span>Administraci\u00f3n <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _1d\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _7\"></span>sociedad <span class=\"_ _0\"></span>dominante<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>del Grupo es el siguiente (miles de euros):<span class=\"_ _27\"> </span>La<span class=\"ls0\"> <span class=\"_ _8\"></span>remuneraci\u00f3n <span class=\"_ _8\"></span>fija <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>dietas <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>Consejo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>Administraci\u00f3n <span class=\"_ _4\"></span>relativas <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>2024 <span class=\"_ _4\"></span>obedece <span class=\"_ _1\"></span>\u00fa<span class=\"_ _1\"></span>nicamente <span class=\"_ _8\"></span>a<span class=\"_ _27\"> </span></span>devengo <span class=\"_ _1\"></span>producido en <span class=\"_ _1\"></span>los \u00fal<span class=\"_ _1\"></span>timos 4 <span class=\"_ _1\"></span>meses <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>citado <span class=\"_ _1\"></span>ejercicio, confo<span class=\"_ _1\"></span>rme al <span class=\"_ _1\"></span>acuerdo <span class=\"_ _1\"></span>de Consejo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>23 de <span class=\"_ _1\"></span>octubre <span class=\"_ _1\"></span>de<span class=\"_ _27\"> </span>2023, <span class=\"_ _4\"></span>donde <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>decidi\u00f3 <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>renuncia <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>retribuci\u00f3n <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>pudiera <span class=\"_ _8\"></span>corresponderse <span class=\"_ _3\"> </span>por <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>mero <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>cargo <span class=\"_ _8\"></span>de<span class=\"_ _27\"> </span>consejero. Durante <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _3\"> </span>2025 <span class=\"_ _4\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ha <span class=\"_ _3\"> </span>devengado <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>totalidad <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>dietas <span class=\"_ _3\"> </span>fijadas <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>los <span class=\"_ _4\"></span>consejeros<span class=\"_ _27\"> </span>independientes, <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>bien <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>caso<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>\u00fanico  Consejero <span class=\"_ _9\"> </span>Dominical <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>vez <span class=\"_ _b\"> </span>Presidente <span class=\"_ _9\"> </span>no <span class=\"_ _5\"> </span>ejecutivo  se <span class=\"_ _9\"> </span>sigue<span class=\"_ _27\"> </span>manteniendo la renuncia a la retribuci\u00f3n que pudiera corresponderle.<span class=\"_ _27\"> </span>Estas <span class=\"_ _1\"></span>dietas <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t\u00e1n <span class=\"_ _1\"></span>dentro <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>lo <span class=\"_ _8\"></span>permito <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Pol\u00edtica <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>Retribuci\u00f3n <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>ratificada <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>la<span class=\"_ _27\"> </span>pasada Junta General de Accionistas. 2025<span class=\"_ _27\"> </span>2024<span class=\"_ _27\"> </span>Remuneraci\u00f3n Fi<span class=\"_ _0\"></span>ja<span class=\"_ _27\"> </span>150<span class=\"_ _27\"> </span>74<span class=\"_ _27\"> </span>Sueldo<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>248<span class=\"_ _27\"> </span>Otros<span class=\"_ _27\"> </span>19<span class=\"_ _27\"> </span>22<span class=\"_ _27\"> </span>513<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>2025<span class=\"_ _27\"> </span>2024<span class=\"_ _27\"> </span>Ejecutivos<span class=\"_ _27\"> </span>363<span class=\"_ _27\"> </span>248<span class=\"_ _27\"> </span>Externos domini<span class=\"_ _0\"></span>cales<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>33<span class=\"_ _27\"> </span>Externos indep<span class=\"_ _0\"></span>endientes<span class=\"_ _27\"> </span>150<span class=\"_ _27\"> </span>41<span class=\"_ _27\"> </span>Otros<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>22<span class=\"_ _27\"> </span>513<span class=\"_ _27\"> </span>344<span class=\"_ _27\"> </span>Otra Informaci\u00f3n Referente al Consejo de Administraci\u00f3n En <span class=\"_ _9\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>deber <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>evitar <span class=\"_ _5\"> </span>situaciones <span class=\"_ _9\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>conflicto <span class=\"_ _5\"> </span>con <span class=\"_ _9\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _5\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _5\"> </span>Sociedad <span class=\"_ _5\"> </span>dominante, <span class=\"_ _9\"> </span>durante <span class=\"_ _5\"> </span>el <span class=\"_ _9\"> </span>ej<span class=\"_ _1\"></span>ercicio <span class=\"_ _9\"> </span>los administradores <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _1\"></span>Dominante <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>han <span class=\"_ _1\"></span>ocupado <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>argos <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Consejo <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>Administraci\u00f3n <span class=\"_ _1\"></span>han <span class=\"_ _8\"></span>cumplido con las obligaciones previstas en el art\u00edculo 228 del texto refundido de la Ley de Sociedades de Capital.  Asimismo, tanto el<span class=\"_ _0\"></span>los como la<span class=\"_ _0\"></span>s personas a <span class=\"_ _0\"></span>ellos vinculadas, <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> han a<span class=\"_ _0\"></span>bstenido de incurrir <span class=\"_ _6\"></span>en los supuestos de <span class=\"_ _0\"></span>conflicto de  inter\u00e9s  previstos  en  el  art\u00edculo  229  de  dicha  norma,  excepto  en  los  casos  en  que  haya  sido  obtenida  la correspondiente autorizaci\u00f3n en cuyo caso se desglosa en la memoria. Remuneraci\u00f3n de los miembros de la Alta Direcci\u00f3n del <span class=\"_ _7\"></span>Grupo La <span class=\"_ _0\"></span>remuneraci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la Alt<span class=\"_ _0\"></span>a Dir<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span>cci\u00f3n <span class=\"_ _6\"></span>de l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Sociedad <span class=\"_ _6\"></span>dominante<span class=\"_ _1\"></span><span class=\"ls13\">, </span>excluyendo <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>figuran <span class=\"_ _0\"></span>de<span class=\"lsb\">l </span>consejero <span class=\"_ _6\"></span>delegado, <span class=\"_ _6\"></span>du<span class=\"_ _1\"></span>rante<span class=\"_ _0\"></span> el ejercicio 2025 ha ascendido a <span class=\"ls5\">390 </span>miles de euros (<span class=\"ls5\">196 </span>miles de euros en 2024, conside<span class=\"_ _1\"></span>rando \u00fanicamente desde el<span class=\"_ _6\"></span> momento de la incorporaci\u00f3n de la alta direcci\u00f3n en el citado ejercicio). No existen <span class=\"_ _1\"></span>anticipos o cr\u00e9ditos c<span class=\"_ _1\"></span>oncedidos al conjunto de<span class=\"_ _1\"></span> miembros de <span class=\"_ _1\"></span>la alta direcci\u00f3n <span class=\"_ _1\"></span>al 31 de d<span class=\"_ _1\"></span>iciembre de 202<span class=\"_ _4\"></span>4<span class=\"_ _0\"></span> <span class=\"lse\">y </span>20<span class=\"ls0\">23, <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>pasivos <span class=\"_ _7\"></span>devengados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>concepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>seguros <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>v<span class=\"_ _1\"></span>ida <span class=\"_ _7\"></span>ni<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>planes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pensiones. <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>miembros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>alta <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>irecci\u00f3n </span>no <span class=\"_ _8\"></span>ha<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>percibido <span class=\"_ _8\"></span>re<span class=\"_ _1\"></span>muneraci\u00f3n <span class=\"_ _8\"></span>alguna <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>concepto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>beneficios <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>primas. <span class=\"_ _4\"></span>Tampoco <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>recibido acciones <span class=\"_ _8\"></span>ni <span class=\"_ _1\"></span>opciones <span class=\"_ _8\"></span>sobre <span class=\"_ _8\"></span>acciones <span class=\"_ _1\"></span>durante <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>ejercicio, <span class=\"_ _8\"></span>ni <span class=\"_ _1\"></span>han <span class=\"_ _8\"></span>ejercido <span class=\"_ _1\"></span>opciones <span class=\"_ _8\"></span>ni <span class=\"_ _1\"></span>tienen <span class=\"_ _8\"></span>opciones <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>endientes <span class=\"_ _1\"></span>de ejercitar. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "21<span class=\"ls9\">. </span>Provisiones, pasivos contingentes, garant\u00edas y avales Provisiones corrientes y no corrientes Con  fecha <span class=\"_ _b\"> </span>22  d<span class=\"_ _0\"></span>e  diciembre <span class=\"_ _5\"> </span>del<span class=\"_ _1\"></span>  ej<span class=\"_ _0\"></span>ercicio  2023, <span class=\"_ _b\"> </span>el  Grup<span class=\"_ _0\"></span>o <span class=\"_ _b\"> </span>procedi\u00f3  a <span class=\"_ _b\"> </span>vender  la <span class=\"_ _b\"> </span>totalidad <span class=\"_ _b\"> </span>de  las <span class=\"_ _5\"> </span>pa<span class=\"_ _1\"></span>rticipaciones representativas <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>social <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>las <span class=\"_ _8\"></span>filiales <span class=\"_ _1\"></span>NPG <span class=\"_ _1\"></span>(Nextil <span class=\"_ _1\"></span>Premium <span class=\"_ _1\"></span>Garment, <span class=\"_ _1\"></span>S.L.U) <span class=\"_ _1\"></span>y <span class=\"_ _8\"></span>NEFE <span class=\"_ _1\"></span>(Nextil <span class=\"_ _1\"></span>Elastic <span class=\"_ _1\"></span>Fabrics Europe, <span class=\"_ _4\"></span>S.L.U) <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mercantil <span class=\"_ _4\"></span>Leg\u00f3n <span class=\"_ _4\"></span>Con<span class=\"_ _0\"></span>cursal <span class=\"_ _4\"></span>S.L.U., <span class=\"_ _4\"></span>produci\u00e9ndose <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>ese <span class=\"_ _4\"></span>momento <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _4\"></span>salida <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>per\u00edmetro <span class=\"_ _4\"></span>de consolidaci\u00f3n del Grupo, por el precio de 1 euro. El <span class=\"_ _1\"></span>Grupo ha <span class=\"_ _1\"></span>llevado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cabo una <span class=\"_ _1\"></span>evaluaci\u00f3n <span class=\"_ _1\"></span>de lo<span class=\"_ _1\"></span>s pasivos <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>estas filiales <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>los <span class=\"_ _1\"></span>que pudiera <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sociedad dominante tener <span class=\"_ _1\"></span>alg\u00fan <span class=\"_ _1\"></span>tipo <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>responsabilidad, bien <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>condici\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>garante <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>bien <span class=\"_ _1\"></span>por <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>condici\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>fiador. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>Sociedad Dominante <span class=\"_ _9\"> </span>oto<span class=\"_ _1\"></span>rg\u00f3 <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>su <span class=\"_ _5\"> </span>momento <span class=\"_ _9\"> </span>garant\u00edas <span class=\"_ _5\"> </span>corporativas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>pago <span class=\"_ _5\"> </span>en <span class=\"_ _9\"> </span>relaci\u00f3n <span class=\"_ _5\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>ERE <span class=\"_ _5\"> </span>que <span class=\"_ _9\"> </span>llev\u00f3 <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>cabo <span class=\"_ _9\"> </span>su participada NEFE en el<span class=\"_ _1\"></span> ejercicio 2022, en relaci\u00f3n a determinadas l\u00edneas de financiaci\u00f3n constituidas p<span class=\"_ _1\"></span>reviamente en NEFE <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>NPG, <span class=\"_ _3\"> </span>as\u00ed <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>relaci\u00f3n <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>compromisos <span class=\"_ _4\"></span>asum<span class=\"_ _8\"></span>idos <span class=\"_ _3\"> </span>por <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _3\"> </span>filiales <span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>ndidas <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>proveedores <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e maquinaria. Durante e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ejercicio <span class=\"_ _6\"></span>20<span class=\"_ _1\"></span>25 <span class=\"_ _6\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>han <span class=\"_ _0\"></span>alcanzado <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cuerdos <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>pago <span class=\"_ _6\"></span>y cancelaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>deudas <span class=\"_ _6\"></span>sign<span class=\"_ _1\"></span>ificativos <span class=\"_ _6\"></span>que han <span class=\"_ _6\"></span>reducido el <span class=\"_ _4\"></span>riesgo, <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>dicha <span class=\"_ _4\"></span>actuaci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>evaluaci\u00f3n<span class=\"ls9\">, <span class=\"_ _4\"></span></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _8\"></span>2025 <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>encue<span class=\"_ _1\"></span>ntra <span class=\"_ _8\"></span>provisionada <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span><span class=\"ls5\">el</span> <span class=\"_ _8\"></span>ep\u00edgrafe provisiones a <span class=\"_ _6\"></span>corto plazo, <span class=\"_ _0\"></span>conforme al <span class=\"_ _6\"></span>calendario estimado, <span class=\"_ _0\"></span>por importe <span class=\"_ _6\"></span>de 2.748 <span class=\"_ _0\"></span>miles de <span class=\"_ _6\"></span>euros (4.700 mile<span class=\"_ _0\"></span>s de <span class=\"_ _6\"></span>euros a <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2024)<span class=\"ls9\">, <span class=\"_ _4\"></span></span>de <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>cuales <span class=\"_ _4\"></span>1.785 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>euros <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>encuentran <span class=\"_ _4\"></span>provisionados <span class=\"_ _8\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _4\"></span>hacer <span class=\"_ _4\"></span>frente <span class=\"_ _8\"></span>a acuerdos de liquidaciones de deudas anteriores. Contingencias con las Sociedades Participadas del Grupo NEXTIL El <span class=\"_ _17\"> </span>Grupo <span class=\"_ _17\"> </span>tiene <span class=\"_ _17\"> </span>d<span class=\"_ _1\"></span>os <span class=\"_ _17\"> </span>sociedades <span class=\"_ _17\"> </span>participadas <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>100% <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>M<span class=\"_ _1\"></span>\u00e9xico: <span class=\"_ _17\"> </span>Textiles <span class=\"_ _17\"> </span>ATA <span class=\"_ _17\"> </span>S.A. <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>C.V. <span class=\"_ _17\"> </span>y<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>Textiles Hispanoamericanos S.A. d<span class=\"_ _0\"></span>e C.V. <span class=\"_ _0\"></span>Ambas sociedades est\u00e1<span class=\"_ _0\"></span>n inactivas y<span class=\"_ _0\"></span> la Dire<span class=\"_ _0\"></span>cci\u00f3n de la <span class=\"_ _0\"></span>Sociedad dominante <span class=\"_ _6\"></span>op<span class=\"_ _1\"></span>t\u00f3 por su liquidaci\u00f3n y<span class=\"_ _0\"></span> baja definitiva,<span class=\"_ _0\"></span> proceso que se i<span class=\"_ _0\"></span>nici\u00f3 en f<span class=\"_ _0\"></span>ebrero de <span class=\"_ _0\"></span>2017 y fe<span class=\"_ _0\"></span>cha en la <span class=\"_ _6\"></span>cu<span class=\"_ _1\"></span>al prescribi\u00f3 <span class=\"_ _0\"></span>cualquier posibl<span class=\"_ _0\"></span>e responsabilidad fiscal.  Al <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>gual <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>en <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>direcci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sociedad <span class=\"_ _8\"></span>estima <span class=\"_ _1\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _1\"></span>ries<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>derivado <span class=\"_ _8\"></span>de <span class=\"_ _1\"></span>dichas <span class=\"_ _8\"></span>sociedades <span class=\"_ _1\"></span>es remoto. Compromisos de compraventa A <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _6\"></span>de 2025 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2024<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>compromisos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>compraventa <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>elementos <span class=\"_ _6\"></span>del in<span class=\"_ _0\"></span>movilizado ni existencias de car\u00e1cter significativo, excepto por los explic<span class=\"_ _0\"></span>ados en la nota <span class=\"_ _1\"></span>6. Pasivos contingentes El Grupo no tiene pasivos contingentes de car\u00e1cter significativo por litigios surgidos en el c<span class=\"_ _0\"></span>urso normal del negocio <span class=\"_ _8\"></span> de los <span class=\"_ _0\"></span>que se <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>revea que <span class=\"_ _6\"></span>surjan pasivos significativos d<span class=\"_ _0\"></span>istintos de <span class=\"_ _0\"></span>aquellos que <span class=\"_ _6\"></span>ya est\u00e1n desglosados <span class=\"_ _0\"></span>o provisionados<span class=\"_ _0\"></span> en las presentes cuentas anuales consolidadas. Avales La <span class=\"_ _4\"></span>sociedad <span class=\"_ _4\"></span>Nextil <span class=\"_ _4\"></span>E<span class=\"_ _0\"></span>lastic <span class=\"_ _4\"></span>Fabrics <span class=\"_ _4\"></span>tiene <span class=\"_ _8\"></span>concedida <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>garant\u00eda <span class=\"_ _4\"></span>ante <span class=\"_ _8\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>entidad <span class=\"_ _8\"></span>financiera <span class=\"_ _4\"></span>local <span class=\"_ _4\"></span>consistente <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span><span class=\"ls6\">8 </span>Motores de maquinaria industrial, 8 Montacargas y 2 Tejedoras por un importe global de 959 miles de d\u00f3lares. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "Compromisos de compraventa A <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _6\"></span>de 2025 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2024<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>compromisos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>compraventa <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>elementos <span class=\"_ _6\"></span>del in<span class=\"_ _0\"></span>movilizado ni existencias de car\u00e1cter significativo, excepto por los explic<span class=\"_ _0\"></span>ados en la nota <span class=\"_ _1\"></span>6. Pasivos contingentes El Grupo no tiene pasivos contingentes de car\u00e1cter significativo por litigios surgidos en el c<span class=\"_ _0\"></span>urso normal del negocio <span class=\"_ _8\"></span> de los <span class=\"_ _0\"></span>que se <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>revea que <span class=\"_ _6\"></span>surjan pasivos significativos d<span class=\"_ _0\"></span>istintos de <span class=\"_ _0\"></span>aquellos que <span class=\"_ _6\"></span>ya est\u00e1n desglosados <span class=\"_ _0\"></span>o provisionados<span class=\"_ _0\"></span> en las presentes cuentas anuales consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "Compromisos de compraventa A <span class=\"_ _6\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _6\"></span>de 2025 <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>2024<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _6\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>compromisos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>compraventa <span class=\"_ _6\"></span>de <span class=\"_ _0\"></span>elementos <span class=\"_ _6\"></span>del in<span class=\"_ _0\"></span>movilizado ni existencias de car\u00e1cter significativo, excepto por los explic<span class=\"_ _0\"></span>ados en la nota <span class=\"_ _1\"></span>6. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "Pasivos contingentes El Grupo no tiene pasivos contingentes de car\u00e1cter significativo por litigios surgidos en el c<span class=\"_ _0\"></span>urso normal del negocio <span class=\"_ _8\"></span> de los <span class=\"_ _0\"></span>que se <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>revea que <span class=\"_ _6\"></span>surjan pasivos significativos d<span class=\"_ _0\"></span>istintos de <span class=\"_ _0\"></span>aquellos que <span class=\"_ _6\"></span>ya est\u00e1n desglosados <span class=\"_ _0\"></span>o provisionados<span class=\"_ _0\"></span> en las presentes cuentas anuales consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "22. Informaci\u00f3n Financiera por Segmentos<span class=\"_ _27\"> </span> Un segmento operativo es un componente de una entidad:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span><span class=\"ls5\">que</span> <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>esarrolla <span class=\"_ _6\"></span>actividades <span class=\"_ _7\"></span>empresariales <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _7\"></span>pueden <span class=\"_ _6\"></span>reportarle <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ocasionarle <span class=\"_ _7\"></span>gastos <span class=\"_ _6\"></span>(incluidos los<span class=\"_ _27\"> </span></span></span></span>ingresos y gastos relativos a transacciones con otros componentes de la misma <span class=\"_ _7\"></span>entidad);<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>cuyos <span class=\"_ _6\"></span>resultados <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>explotaci\u00f3n <span class=\"_ _0\"></span>son <span class=\"_ _6\"></span>examinados <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>intervalos <span class=\"_ _6\"></span>regulares <span class=\"_ _6\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>m\u00e1xima <span class=\"_ _6\"></span>instancia <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>toma de<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span>decisiones operativas de la entidad con objeto de decidir sobre los recursos que <span class=\"_ _0\"></span>deben asignarse al<span class=\"_ _27\"> </span>segmento y evaluar su rendimiento, y<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>en relaci\u00f3n con el cual se dispone de informaci\u00f3n financiera diferenciada.<span class=\"_ _27\"> </span></span>Las l\u00edneas de negocio que <span class=\"_ _0\"></span>se describen seguidamente se han establecido en funci\u00f3n<span class=\"_ _0\"></span> de la estructura organizativa de<span class=\"_ _0\"></span>l<span class=\"_ _27\"> </span>Grupo <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>vigor <span class=\"_ _3\"> </span>al <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _3\"> </span>del <span class=\"_ _4\"></span>ejercicio <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span>5, <span class=\"_ _3\"> </span>conforme <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>modo <span class=\"_ _3\"> </span>que <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>Direcci\u00f3n <span class=\"_ _4\"> </span>usa <span class=\"_ _3\"> </span>internamen<span class=\"_ _1\"></span>te <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _4\"></span>evaluar <span class=\"_ _3\"> </span>el<span class=\"_ _27\"> </span>rendimiento de los segmentos de negocio y seg\u00fan la di<span class=\"_ _0\"></span>sposici\u00f3n planteada en su Plan Estrat\u00e9gico 2024<span class=\"_ _8\"></span>-2026.<span class=\"_ _27\"> </span>En el ejercicio 2025 el Grupo Nextil ha centrado sus actividades en tres l\u00edneas de negocio: \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Unidad de Tejido El\u00e1stico Premium. </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Unidad de Prenda Lujo-Premium<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Unidad de Tintura Natural NextGreen<span class=\"_ _27\"> </span></span>En este sentido, las actividades realizadas por cada una de las sociedades individuales ide<span class=\"_ _0\"></span>ntificadas para cada uno<span class=\"_ _27\"> </span>de los segmentos son las sigui<span class=\"_ _0\"></span>entes en los ejercicios 2025 y <span class=\"ls5\">202</span>4:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span><span class=\"ffa\">Unidad de Tejido El\u00e1stico Premium: Fabricaci\u00f3n de tejidos el\u00e1sticos premium de punto mediante<span class=\"_ _27\"> </span></span></span>urdido y punto circular.<span class=\"_ _27\"> </span>Nextil Elastics Fabrics, S.A.<span class=\"ff1 ls9\">: </span>Corresponde <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>actividad <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>fabricaci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>comercializaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>tejido <span class=\"_ _8\"></span>el\u00e1stico <span class=\"_ _4\"></span>premium <span class=\"_ _8\"></span>\u00edntegramente <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>unidad<span class=\"_ _27\"> </span>generadora de efectivo que el Grupo mantiene en las instalaciones de Fraijane<span class=\"_ _0\"></span>s en Guatemala. Elastic Fabrics of Am\u00e9rica, Inc. (EFA, Inc.)<span class=\"ff1\">:<span class=\"_ _27\"> </span></span>En <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2023, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>sociedad <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Elastic <span class=\"_ _4\"></span>Fabrics <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>America <span class=\"_ _4\"></span>Inc <span class=\"_ _4\"></span>vendi\u00f3 <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _4\"></span>instalaciones <span class=\"_ _4\"></span>productivas<span class=\"_ _27\"> </span>ubicadas en <span class=\"_ _1\"></span>Carolina del Norte (Estados Unidos), culminando el <span class=\"_ _1\"></span>objetivo estrat\u00e9gico del Grupo de<span class=\"_ _1\"></span> concentrar toda su<span class=\"_ _27\"> </span>actividad <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>roductiva <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tej<span class=\"_ _1\"></span>ido <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>nuevas <span class=\"_ _9\"> </span>insta<span class=\"_ _1\"></span>laciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Guatemala.  Con<span class=\"_ _0\"></span>secuencia <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>ello, <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>actividad <span class=\"_ _9\"> </span>q<span class=\"_ _1\"></span>ue<span class=\"_ _27\"> </span>desarrollado EFA <span class=\"ls5\">es</span> s\u00f3lo comercial.<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span><span class=\"ffa\">Unidad de Prenda Lujo-Premimum<span class=\"lsa\">: </span>Desarrollo, dise\u00f1o y confecci\u00f3n de ropa de punto de muy alta<span class=\"_ _27\"> </span></span></span>calidad.<span class=\"_ _27\"> </span>Grupo SICI: Formado por <span class=\"_ _6\"></span>las sociedades <span class=\"_ _6\"></span>Sici y <span class=\"_ _0\"></span>Playvest. La <span class=\"_ _6\"></span>actividad de <span class=\"_ _6\"></span>SICI se <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>entra e<span class=\"_ _0\"></span>n la <span class=\"_ _6\"></span>elaboraci\u00f3n de <span class=\"_ _6\"></span>prendas para grandes<span class=\"_ _27\"> </span>marcas de moda de <span class=\"_ _0\"></span>lujo, mientras que <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> de Play<span class=\"_ _0\"></span>vest se dedica a la <span class=\"_ _0\"></span>fabricaci\u00f3n de ropa <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nterior y t\u00e9cnica (ro<span class=\"_ _0\"></span>pa interior<span class=\"_ _27\"> </span>masculina funcional; para la etapa <span class=\"_ _0\"></span>maternal y de lactancia que incluye pre<span class=\"_ _0\"></span>ndas de vestir y accesorios), ropa <span class=\"_ _0\"></span>deportiva<span class=\"_ _27\"> </span>y ropa de abrigo. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span><span class=\"ffa\">Unidad NextGreen <span class=\"ls1b\">\u00ae </span>: Elaboraci\u00f3n de prendas 100% sostenibles, con hilo reciclado, 0 emisiones y<span class=\"_ _27\"> </span></span></span>tintado con pigmento de base natural.<span class=\"_ _27\"> </span>Horizon Research Lab, S.L. <span class=\"lsc\">y </span>Horizon Galicia 2022, S.L<span class=\"_ _27\"> </span>El <span class=\"_ _4\"></span>proyecto <span class=\"_ _4\"></span>Greend<span class=\"_ _0\"></span>yes<span class=\"_ _27\"> </span>\u00ae <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>lleva <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>cabo <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>trav\u00e9s <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sociedades <span class=\"_ _4\"></span>Horizon <span class=\"_ _4\"></span>R<span class=\"_ _0\"></span>esearch <span class=\"_ _4\"></span>Lb, <span class=\"_ _4\"></span>S.L <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>Horizon<span class=\"_ _27\"> </span>Galicia 2022, S.L Greendyes<span class=\"_ _27\"> </span>\u00ae <span class=\"_ _13\"> </span>es <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>soluci\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>tintado <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>natural <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>recicla<span class=\"_ _1\"></span>do <span class=\"_ _13\"> </span>sint\u00e9tico <span class=\"_ _13\"> </span>no <span class=\"_ _13\"> </span>t\u00f3xico, <span class=\"_ _13\"> </span>no <span class=\"_ _13\"> </span>contaminante <span class=\"_ _13\"> </span>y<span class=\"_ _27\"> </span>biodegradable, <span class=\"_ _8\"></span>que <span class=\"_ _4\"></span>representa <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span>ternativa <span class=\"_ _8\"></span>sostenible <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>tintu<span class=\"_ _1\"></span>ra <span class=\"_ _8\"></span>convencional. <span class=\"_ _4\"></span>Su<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>principal <span class=\"_ _8\"></span>factor <span class=\"_ _8\"></span>diferenciador<span class=\"_ _27\"> </span>respecto <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>proceso <span class=\"_ _0\"></span>convencional <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>tin<span class=\"_ _1\"></span>tado <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>temperatura <span class=\"_ _6\"></span>ambiente, <span class=\"_ _6\"></span>que <span class=\"_ _0\"></span>implica <span class=\"_ _6\"></span>significativos <span class=\"_ _6\"></span>ahorros <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>energ\u00eda y agua, as\u00ed como la no utilizaci\u00f3n de productos auxiliares derivados de la industria petro<span class=\"_ _0\"></span>qu\u00edmica.<span class=\"_ _27\"> </span>La <span class=\"_ _9\"> </span>informaci\u00f3n <span class=\"_ _3\"> </span>relativa <span class=\"_ _3\"> </span>a <span class=\"_ _9\"> </span>otras <span class=\"_ _9\"> </span>actividades <span class=\"_ _3\"> </span>empresariales <span class=\"_ _3\"> </span>corpora<span class=\"_ _1\"></span>tivas <span class=\"_ _3\"> </span>se <span class=\"_ _9\"> </span>revela <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>forma <span class=\"_ _3\"> </span>separada <span class=\"_ _9\"> </span>dentro <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span>categor\u00eda \u201cCorporaci\u00f3n\u201d. Lo componen:<span class=\"_ _27\"> </span>Nueva Ex<span class=\"_ _1\"></span>presi\u00f3n Textil, S.A.<span class=\"_ _1\"></span> (Sociedad <span class=\"_ _1\"></span>dominante)<span class=\"ff2\">: <span class=\"ff1 lsc\">su<span class=\"ls0\"> actividad <span class=\"_ _1\"></span>principal <span class=\"lse\">se<span class=\"_ _1\"></span></span> centra <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"ls7\">la</span> <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"ls7\">la</span> <span class=\"_ _1\"></span>tenencia y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gesti\u00f3n<span class=\"_ _27\"> </span></span></span></span>de <span class=\"_ _4\"></span>participaciones <span class=\"_ _4\"></span>sociales <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>distintas <span class=\"_ _4\"></span>sociedades <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _4\"></span>as\u00ed <span class=\"_ _4\"></span>como <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>prestaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ervicios <span class=\"_ _4\"></span>centrales <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>las<span class=\"_ _27\"> </span>mismas,  po<span class=\"_ _1\"></span>r  lo <span class=\"_ _13\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>sus <span class=\"_ _13\"> </span>acti<span class=\"_ _0\"></span>vidades <span class=\"_ _11\"> </span>han <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ido  clasificadas <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>e<span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>  segmen<span class=\"_ _1\"></span>to  denominado <span class=\"_ _26\"> </span>\u201cotras  sociedades <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>o<span class=\"_ _27\"> </span>productivas\u201d (<span class=\"ff7\">se ubica e<span class=\"_ _0\"></span>n la<span class=\"ff1\"> </span>unidad <span class=\"_ _0\"></span>corporativa<span class=\"ff1\">)<span class=\"ls9\">. </span>Igualmente se incl<span class=\"_ _0\"></span>uyen dentro de <span class=\"_ _0\"></span>este segmento de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>oporaci\u00f3n otra<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span></span></span>sociedades <span class=\"_ _26\"> </span>holding <span class=\"_ _26\"> </span>dentro <span class=\"_ _26\"> </span>del <span class=\"_ _26\"> </span>per\u00edmetro <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>consolidaci\u00f3n <span class=\"_ _11\"> </span>(i<span class=\"_ _1\"></span>) <span class=\"_ _26\"> </span>Next <span class=\"_ _26\"> </span>Luxury <span class=\"_ _26\"> </span>Company, <span class=\"_ _11\"> </span>Uni<span class=\"_ _1\"></span>pessoal <span class=\"_ _11\"> </span>L<span class=\"_ _1\"></span>DA, <span class=\"_ _26\"> </span>Tripoli<span class=\"_ _27\"> </span>Investments, S.L.U y Qualitat T\u00e9cnica Textil, S.L.U<span class=\"_ _27\"> </span>Las <span class=\"_ _11\"> </span>ventas <span class=\"_ _11\"> </span>entre <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>egmentos  se  efect\u00fa<span class=\"_ _1\"></span>an  a <span class=\"_ _11\"> </span>los <span class=\"_ _11\"> </span>preci<span class=\"_ _1\"></span>os  de  me<span class=\"_ _1\"></span>rcado  vigentes  elimin\u00e1ndose <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n  el <span class=\"_ _11\"> </span>proceso <span class=\"_ _11\"> </span>de<span class=\"_ _27\"> </span>consolidaci\u00f3n.<span class=\"_ _27\"> </span>En <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _6\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>acompa\u00f1a s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>ha in<span class=\"_ _0\"></span>cluido <span class=\"_ _0\"></span>para <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>segmento <span class=\"_ _0\"></span>las <span class=\"_ _6\"></span>operaciones <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>las Soc<span class=\"_ _0\"></span>iedades <span class=\"_ _6\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Grupo,<span class=\"_ _27\"> </span>a fin de <span class=\"_ _6\"></span>qu<span class=\"_ _1\"></span>e el t<span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>tal de <span class=\"_ _0\"></span>las cifras de<span class=\"_ _0\"></span>l ejercicio respectivo <span class=\"_ _0\"></span>refleje la <span class=\"_ _6\"></span>ap<span class=\"_ _1\"></span>ortaci\u00f3n <span class=\"_ _0\"></span>de cada segme<span class=\"_ _0\"></span>nto al resultado <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>l Grupo.<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>justes <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>eli<span class=\"_ _0\"></span>minaciones <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectuados <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>elaboraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"></span>cuen<span class=\"_ _1\"></span>tas <span class=\"_ _8\"></span>anuales <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>tratan<span class=\"_ _27\"> </span>como <span class=\"_ _1\"></span>partidas <span class=\"_ _1\"></span>conciliatorias <span class=\"_ _1\"></span>al explicar <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>informaci\u00f3n p<span class=\"_ _1\"></span>or segmentos<span class=\"_ _1\"></span> y <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera<span class=\"_ _27\"> </span>consolidada incluida en estas cuentas anuales consolidadas.<span class=\"_ _27\"> </span>Los activos, pasivos, ingresos y gast<span class=\"_ _0\"></span>os por segmentos incluyen aque<span class=\"_ _0\"></span>llos directamente asignables, as\u00ed como t<span class=\"_ _0\"></span>odos los<span class=\"_ _27\"> </span>que pueden ser razonablemente asignados.<span class=\"_ _27\"> </span>Las pol\u00edticas <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>ntables par<span class=\"_ _0\"></span>a cada <span class=\"_ _6\"></span>un<span class=\"_ _1\"></span>o d<span class=\"_ _0\"></span>e los s<span class=\"_ _0\"></span>egmentos son<span class=\"_ _0\"></span> uniformes y<span class=\"_ _0\"></span> coincidentes <span class=\"_ _6\"></span>con las indicada<span class=\"_ _0\"></span>s para el<span class=\"_ _0\"></span> Grupo<span class=\"_ _27\"> </span>en <span class=\"_ _9\"> </span>su <span class=\"_ _5\"> </span>conjunto. <span class=\"_ _9\"> </span>Los <span class=\"_ _5\"> </span>segmentos <span class=\"_ _9\"> </span>son <span class=\"_ _5\"> </span>gestionados <span class=\"_ _9\"> </span>con <span class=\"_ _5\"> </span>un <span class=\"_ _9\"> </span>razonable <span class=\"_ _5\"> </span>nivel <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>independencia <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span>cuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _5\"> </span>sus<span class=\"_ _27\"> </span>caracter\u00edsticas y estrategias, y las transacciones entre ellos se realizan seg\u00fan condiciones de mercado.<span class=\"_ _27\"> </span>Estado de Situaci\u00f3n Financiera por Segmentos a 31 de diciembre de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>025<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Tejido<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Prenda<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Tintura<span class=\"_ _27\"> </span>Corporaci\u00f3n<span class=\"_ _27\"> </span>Ajustes de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>Total<span class=\"_ _27\"> </span>Inmovilizado Ma<span class=\"_ _0\"></span>terial 18.476<span class=\"_ _27\"> </span>1.688<span class=\"_ _27\"> </span>51<span class=\"_ _27\"> </span>1<span class=\"_ _27\"> </span>(197)<span class=\"_ _27\"> </span>20.019<span class=\"_ _27\"> </span>Activos intangible<span class=\"_ _0\"></span>s 2.568<span class=\"_ _27\"> </span>3.304<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>35<span class=\"_ _27\"> </span>11.425<span class=\"_ _27\"> </span>17.332<span class=\"_ _27\"> </span>Inversiones finan<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ieras 105<span class=\"_ _27\"> </span>2.867<span class=\"_ _27\"> </span>276<span class=\"_ _27\"> </span>69.568<span class=\"_ _27\"> </span>(72.536)<span class=\"_ _27\"> </span>280<span class=\"_ _27\"> </span>Activos por impue<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>to diferido 0<span class=\"_ _27\"> </span>446<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>1.046<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>1.492<span class=\"_ _27\"> </span>Otros activos cor<span class=\"_ _0\"></span>rientes 11.444<span class=\"_ _27\"> </span>25.402<span class=\"_ _27\"> </span>305<span class=\"_ _27\"> </span>6.873<span class=\"_ _27\"> </span>(18.527)<span class=\"_ _27\"> </span>25.497<span class=\"_ _27\"> </span>TOTAL ACTIVO<span class=\"_ _0\"></span> 32.593<span class=\"_ _27\"> </span>33.707<span class=\"_ _27\"> </span>632<span class=\"_ _27\"> </span>77.523<span class=\"_ _27\"> </span>(79.835)<span class=\"_ _27\"> </span>64.620<span class=\"_ _27\"> </span>Patrimonio Neto 25.958<span class=\"_ _27\"> </span>14.437<span class=\"_ _27\"> </span>(324)<span class=\"_ _27\"> </span>16.623<span class=\"_ _27\"> </span>(44.001)<span class=\"_ _27\"> </span>12.693<span class=\"_ _27\"> </span>Deuda Financiera 1.802<span class=\"_ _27\"> </span>1.665<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>11.904<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>15.371<span class=\"_ _27\"> </span>Pasivos no corr<span class=\"_ _0\"></span>ientes 2.438<span class=\"_ _27\"> </span>2.893<span class=\"_ _27\"> </span>534<span class=\"_ _27\"> </span>28.631<span class=\"_ _27\"> </span>(20.308)<span class=\"_ _27\"> </span>14.188<span class=\"_ _27\"> </span>Pasivos corrien<span class=\"_ _0\"></span>tes 2.395<span class=\"_ _27\"> </span>14.712<span class=\"_ _27\"> </span>422<span class=\"_ _27\"> </span>20.365<span class=\"_ _27\"> </span>(15.526)<span class=\"_ _27\"> </span>22.368<span class=\"_ _27\"> </span>TOTAL PASIVO<span class=\"_ _0\"></span> 32.593<span class=\"_ _27\"> </span>33.707<span class=\"_ _27\"> </span>632<span class=\"_ _27\"> </span>77.523<span class=\"_ _27\"> </span>(79.835)<span class=\"_ _27\"> </span>64.620<span class=\"_ _27\"> </span>Estado de Situaci\u00f3n Financiera por Segmentos a 31 de diciembre de <span class=\"_ _6\"></span><span class=\"ls5\">202<span class=\"ls0\">4<span class=\"_ _27\"> </span></span></span>Unidad de<span class=\"_ _27\"> </span>Tejido<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Prenda<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Tintura<span class=\"_ _27\"> </span>Corporaci\u00f3n<span class=\"_ _27\"> </span>Ajustes de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>Total<span class=\"_ _27\"> </span>Inmovilizado Ma<span class=\"_ _0\"></span>terial 19.085<span class=\"_ _27\"> </span>3.773<span class=\"_ _27\"> </span>52<span class=\"_ _27\"> </span>4<span class=\"_ _27\"> </span>(197)<span class=\"_ _27\"> </span>22.717<span class=\"_ _27\"> </span>Activos intangible<span class=\"_ _0\"></span>s 206<span class=\"_ _27\"> </span>1.533<span class=\"_ _27\"> </span>1<span class=\"_ _27\"> </span>52<span class=\"_ _27\"> </span>11.657<span class=\"_ _27\"> </span>13.449<span class=\"_ _27\"> </span>Inversiones finan<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ieras 117<span class=\"_ _27\"> </span>6.521<span class=\"_ _27\"> </span>4<span class=\"_ _27\"> </span>61.068<span class=\"_ _27\"> </span>(67.430)<span class=\"_ _27\"> </span>280<span class=\"_ _27\"> </span>Activos por impue<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>to diferido ---<span class=\"_ _27\"> </span>145<span class=\"_ _27\"> </span>---<span class=\"_ _27\"> </span>1.<span class=\"ls3\">316<span class=\"_ _27\"> </span></span>---<span class=\"_ _27\"> </span>1.461<span class=\"_ _27\"> </span>Otros activos cor<span class=\"_ _0\"></span>rientes 4.869<span class=\"_ _27\"> </span>27.720<span class=\"_ _27\"> </span>189<span class=\"_ _27\"> </span>14.016<span class=\"_ _27\"> </span>(38.267)<span class=\"_ _27\"> </span>8.527<span class=\"_ _27\"> </span>TOTAL ACTIVO<span class=\"_ _0\"></span> 24.277<span class=\"_ _27\"> </span>39.692<span class=\"_ _27\"> </span>246<span class=\"_ _27\"> </span>76.456<span class=\"_ _27\"> </span>(94.237)<span class=\"_ _27\"> </span>46.434<span class=\"_ _27\"> </span>Patrimonio Neto 10.322<span class=\"_ _27\"> </span>13.467<span class=\"_ _27\"> </span>(125)<span class=\"_ _27\"> </span>(195)<span class=\"_ _27\"> </span>(30.635)<span class=\"_ _27\"> </span>(7.166)<span class=\"_ _27\"> </span>Deuda Financiera ---<span class=\"_ _27\"> </span>5.440<span class=\"_ _27\"> </span>---<span class=\"_ _27\"> </span>12.366<span class=\"_ _27\"> </span>---<span class=\"_ _27\"> </span>17.806<span class=\"_ _27\"> </span>Pasivos no corr<span class=\"_ _0\"></span>ientes 9358<span class=\"_ _27\"> </span>5686<span class=\"_ _27\"> </span>(18)<span class=\"_ _27\"> </span>39<span class=\"ls0\">.</span>557<span class=\"_ _27\"> </span>(37.755)<span class=\"_ _27\"> </span>16.828<span class=\"_ _27\"> </span>Pasivos corrien<span class=\"_ _0\"></span>tes 4.597<span class=\"_ _27\"> </span>15.099<span class=\"_ _27\"> </span>389<span class=\"_ _27\"> </span>24.728<span class=\"_ _27\"> </span>(25.847)<span class=\"_ _27\"> </span>18.966<span class=\"_ _27\"> </span>TOTAL PASIVO<span class=\"_ _0\"></span> 24.277<span class=\"_ _27\"> </span>39.692<span class=\"_ _27\"> </span>246<span class=\"_ _27\"> </span>76.456<span class=\"_ _27\"> </span>(94.237)<span class=\"_ _27\"> </span>46.434<span class=\"_ _27\"> </span>Cuenta de P\u00e9rdidas y Ganancias por Segmentos a 31 de diciembre de 2025<span class=\"_ _27\"> </span> Unidad de<span class=\"_ _27\"> </span> Tejido<span class=\"_ _27\"> </span> Unidad de<span class=\"_ _27\"> </span> Prenda<span class=\"_ _27\"> </span> Unidad de<span class=\"_ _27\"> </span> Tintura<span class=\"_ _27\"> </span> Corporaci\u00f3n<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> Ajustes de<span class=\"_ _27\"> </span> Consolidaci\u00f3n<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> Total<span class=\"_ _27\"> </span> Importe neto de <span class=\"_ _0\"></span>la cifra de negoci<span class=\"_ _0\"></span>os  7.864<span class=\"_ _27\"> </span> 22.225<span class=\"_ _27\"> </span> 246<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.881<span class=\"_ _27\"> </span> (3.786)<span class=\"_ _27\"> </span> 30.430<span class=\"_ _27\"> </span> Otros ingresos <span class=\"_ _1\"></span> -<span class=\"_ _27\"> </span> 3.176<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 323<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(350)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.149<span class=\"_ _27\"> </span> Total ingresos <span class=\"_ _1\"></span>ordinarios  7.864<span class=\"_ _27\"> </span> 25.401<span class=\"_ _27\"> </span> 246<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>4.204<span class=\"_ _27\"> </span> (4.136)<span class=\"_ _27\"> </span> 33.579<span class=\"_ _27\"> </span> Trabajos realizad<span class=\"_ _1\"></span>os para su activo<span class=\"_ _1\"></span>  1.286<span class=\"_ _27\"> </span> 1.200<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 2.486<span class=\"_ _27\"> </span> Aprovisionamientos y<span class=\"_ _1\"></span> otros <span class=\"_ _1\"></span> (2.332)<span class=\"_ _27\"> </span> (11.231)<span class=\"_ _27\"> </span> (4)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (13.567)<span class=\"_ _27\"> </span> Prestaciones a em<span class=\"_ _1\"></span>pleados <span class=\"_ _1\"></span> (1.175)<span class=\"_ _27\"> </span> (6.451)<span class=\"_ _27\"> </span> (99)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1.377)<span class=\"_ _27\"> </span> 161<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(8.941)<span class=\"_ _27\"> </span> Amortizaciones <span class=\"_ _1\"></span> (1.616)<span class=\"_ _27\"> </span> (510)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(20)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1.458)<span class=\"_ _27\"> </span> (3.605)<span class=\"_ _27\"> </span> Deterioro y result<span class=\"_ _1\"></span>ado de la venta de<span class=\"_ _27\"> </span> activos  -<span class=\"_ _27\"> </span> (20)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (416)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> (436)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otros gastos de explo<span class=\"_ _1\"></span>taci\u00f3n  (1.861)<span class=\"_ _27\"> </span> (2.359)<span class=\"_ _27\"> </span> (66)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1.156)<span class=\"_ _27\"> </span> 1.342<span class=\"_ _27\"> </span> (4.100)<span class=\"_ _27\"> </span> Resultado de expl<span class=\"_ _1\"></span>otaci\u00f3n <span class=\"_ _1\"></span> 2.166<span class=\"_ _27\"> </span> 6.030<span class=\"_ _27\"> </span> 76<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>1.235<span class=\"_ _27\"> </span> (4.091)<span class=\"_ _27\"> </span> 5.416<span class=\"_ _27\"> </span> Resultado fina<span class=\"_ _1\"></span>nciero  (1.728)<span class=\"_ _27\"> </span> (765)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(283)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(772)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.035<span class=\"_ _27\"> </span> (513)<span class=\"_ _27\"> </span><span class=\"ff2 ls0\"> </span>Resultado antes d<span class=\"_ _1\"></span>e impuestos <span class=\"_ _1\"></span> 438<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>5.265<span class=\"_ _27\"> </span> (207)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>463<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1.056)<span class=\"_ _27\"> </span> 4.903<span class=\"_ _27\"> </span> Impuesto sobre socie<span class=\"_ _1\"></span>dades <span class=\"_ _1\"></span> 0<span class=\"_ _27\"> </span> (1.391)<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 198<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1.193)<span class=\"_ _27\"> </span> Resultado del ejerci<span class=\"_ _1\"></span>cio consoli<span class=\"_ _1\"></span>dado  438<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.874<span class=\"_ _27\"> </span> (207)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>463<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(858)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.710<span class=\"_ _27\"> </span> Resultado atribuid<span class=\"_ _1\"></span>o a la sociedad<span class=\"_ _27\"> </span> dominante <span class=\"_ _1\"></span> 423<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.874<span class=\"_ _27\"> </span> (207)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>463<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(858)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.695<span class=\"_ _27\"> </span> Resultado atribuid<span class=\"_ _1\"></span>o a socios extern<span class=\"_ _1\"></span>os  15<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-  -  -  -  15<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Cuenta de P\u00e9rdidas y Ganancias por Segmentos a 31 de diciembre de 2024<span class=\"_ _27\"> </span> Unidad de<span class=\"_ _27\"> </span> Tejido<span class=\"_ _27\"> </span> Unidad de<span class=\"_ _27\"> </span> Prenda<span class=\"_ _27\"> </span> Unidad de<span class=\"_ _27\"> </span> Tintura<span class=\"_ _27\"> </span> Corporaci\u00f3n<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> Ajustes de<span class=\"_ _27\"> </span> Consolidaci\u00f3n<span class=\"_ _27\"> </span><span class=\"_ _0\"></span> Total<span class=\"_ _27\"> </span> Importe neto de <span class=\"_ _0\"></span>la cifra de negoci<span class=\"_ _0\"></span>os  2.621<span class=\"_ _27\"> </span> 21.404<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 2.487<span class=\"_ _27\"> </span> (2.473)<span class=\"_ _27\"> </span> 24.039<span class=\"_ _27\"> </span> Otros ingresos <span class=\"_ _1\"></span> ---<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>157<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 35<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> 192<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Total ingresos <span class=\"_ _1\"></span>ordinarios  2.621<span class=\"_ _27\"> </span> 21.561<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 2.522<span class=\"_ _27\"> </span> (2.473)<span class=\"_ _27\"> </span> 24.231<span class=\"_ _27\"> </span> Trabajos realizad<span class=\"_ _1\"></span>os para su activo<span class=\"_ _1\"></span>  2.431<span class=\"_ _27\"> </span> 999<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>92<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>-<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> 3.522<span class=\"_ _27\"> </span> Aprovisionamientos y<span class=\"_ _1\"></span> otros <span class=\"_ _1\"></span> (497)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(10.904)<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (11.401)<span class=\"_ _27\"> </span> Prestaciones a em<span class=\"_ _1\"></span>pleados <span class=\"_ _1\"></span> (1.251)<span class=\"_ _27\"> </span> (5.973)<span class=\"_ _27\"> </span> (86)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1.216)<span class=\"_ _27\"> </span> 448<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(8.078)<span class=\"_ _27\"> </span> Amortizaciones <span class=\"_ _1\"></span> (71)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(599)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(4)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(21)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1.436)<span class=\"_ _27\"> </span> (2.131)<span class=\"_ _27\"> </span> Deterioro y result<span class=\"_ _1\"></span>ado de la venta de<span class=\"_ _27\"> </span> activos  204<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> (31)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>80<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>256<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Otros gastos de explo<span class=\"_ _1\"></span>taci\u00f3n  (2.673)<span class=\"_ _27\"> </span> (3.090)<span class=\"_ _27\"> </span> (36)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>126<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>2.493<span class=\"_ _27\"> </span> (3.180)<span class=\"_ _27\"> </span> Resultado de expl<span class=\"_ _1\"></span>otaci\u00f3n <span class=\"_ _1\"></span> 764<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>1.997<span class=\"_ _27\"> </span> (34)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>1.380<span class=\"_ _27\"> </span> (888)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.219<span class=\"_ _27\"> </span> Resultado fina<span class=\"_ _1\"></span>nciero  (362)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(1.934)<span class=\"_ _27\"> </span> 2<span class=\"_ _27\"> </span> 1.857<span class=\"_ _27\"> </span> 666<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>229<span class=\"_ _27\"> </span><span class=\"ff2 ls0\"> </span>Resultado antes d<span class=\"_ _1\"></span>e impuestos <span class=\"_ _1\"></span> 402<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>63<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(32)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.237<span class=\"_ _27\"> </span> (222)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.448<span class=\"_ _27\"> </span> Impuesto sobre socie<span class=\"_ _1\"></span>dades <span class=\"_ _1\"></span> 0<span class=\"_ _27\"> </span> (578)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>0<span class=\"_ _27\"> </span> (3)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>164<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(417)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>Resultado del ejerci<span class=\"_ _1\"></span>cio de<span class=\"_ _27\"> </span> operaciones co<span class=\"_ _1\"></span>ntinuadas <span class=\"_ _1\"></span> 402<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(515)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(32)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.234<span class=\"_ _27\"> </span> (58)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.031<span class=\"_ _27\"> </span> Resultado del ejerci<span class=\"_ _1\"></span>cio consoli<span class=\"_ _1\"></span>dado  402<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(515)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(32)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.234<span class=\"_ _27\"> </span> (58)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.031<span class=\"_ _27\"> </span> Resultado atribuid<span class=\"_ _1\"></span>o a la sociedad<span class=\"_ _27\"> </span> dominante <span class=\"_ _1\"></span> 402<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(515)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>(32)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.234<span class=\"_ _27\"> </span> (58)<span class=\"_ _27\"> </span><span class=\"ls0\"> </span>3.031<span class=\"_ _27\"> </span> Resultado atribuid<span class=\"_ _1\"></span>o a socios extern<span class=\"_ _1\"></span>os  -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> -<span class=\"_ _27\"> </span> Los <span class=\"_ _6\"></span>pri<span class=\"_ _1\"></span>ncipales <span class=\"_ _6\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>transacc<span class=\"_ _1\"></span>iones <span class=\"_ _6\"></span>entre <span class=\"_ _0\"></span>segmentos, <span class=\"_ _6\"></span>as\u00ed c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>su <span class=\"_ _6\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5 <span class=\"_ _6\"></span>con <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>2024<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>es <span class=\"_ _0\"></span>como<span class=\"_ _27\"> </span> sigue:<span class=\"_ _27\"> </span> \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>La cifra d<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span> venta <span class=\"_ _6\"></span>intercompa\u00f1\u00edas en 2025 <span class=\"_ _0\"></span>alcanza un <span class=\"_ _0\"></span>importe de<span class=\"_ _0\"></span> 3<span class=\"ls13\">,8</span> millones de <span class=\"_ _0\"></span>euros (2,9 <span class=\"_ _6\"></span><span class=\"ls1c\">mi<span class=\"ls0\">llones de euros<span class=\"_ _27\"> </span></span></span></span><span class=\"ff1\"><span class=\"ls1c\"><span class=\"ls0\"> </span></span></span>en 2024), las transacciones m\u00e1s significativas son:<span class=\"_ _27\"> </span> o<span class=\"ff1\"> <span class=\"_ _1b\"> </span>Facturaci\u00f3n <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>servicios <span class=\"_ _3\"> </span>corporativos <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>Nueva <span class=\"_ _3\"> </span>Ex<span class=\"_ _1\"></span>presi\u00f3n <span class=\"_ _3\"> </span>Textil <span class=\"_ _9\"> </span>a <span class=\"_ _3\"> </span>sus <span class=\"_ _9\"> </span>filiales <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>importe <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>2<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>millones de euros en 2025 (2,2 millones de euros en 2024<span class=\"lsa\">)<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los otros <span class=\"_ _6\"></span>gastos de <span class=\"_ _6\"></span>ex<span class=\"_ _1\"></span>plotaci\u00f3n <span class=\"_ _6\"></span>en 2025 alcanzan <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e 1<span class=\"ls9\">,3</span> <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _0\"></span>de euros <span class=\"_ _6\"></span>(4,4 millones <span class=\"_ _0\"></span>de eur<span class=\"_ _0\"></span>os<span class=\"_ _27\"> </span></span><span class=\"ff1\"> </span>en 2024).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "22. Informaci\u00f3n Financiera por Segmentos<span class=\"_ _27\"> </span>Un segmento operativo es un componente de una entidad:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span><span class=\"ls5\">que</span> <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>esarrolla <span class=\"_ _6\"></span>actividades <span class=\"_ _7\"></span>empresariales <span class=\"_ _6\"></span><span class=\"ls5\">que<span class=\"ls0\"> <span class=\"_ _7\"></span>pueden <span class=\"_ _6\"></span>reportarle <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>ocasionarle <span class=\"_ _7\"></span>gastos <span class=\"_ _6\"></span>(incluidos los<span class=\"_ _27\"> </span></span></span></span>ingresos y gastos relativos a transacciones con otros componentes de la misma <span class=\"_ _7\"></span>entidad);<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>cuyos <span class=\"_ _6\"></span>resultados <span class=\"_ _6\"></span><span class=\"ls6\">de<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _6\"></span>explotaci\u00f3n <span class=\"_ _0\"></span>son <span class=\"_ _6\"></span>examinados <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>intervalos <span class=\"_ _6\"></span>regulares <span class=\"_ _6\"></span><span class=\"ls5\">por<span class=\"ls0\"> <span class=\"_ _7\"></span><span class=\"ls7\">la<span class=\"ls0\"> <span class=\"_ _6\"></span>m\u00e1xima <span class=\"_ _6\"></span>instancia <span class=\"_ _6\"></span><span class=\"ls5\">de<span class=\"ls0\"> <span class=\"_ _6\"></span>toma de<span class=\"_ _27\"> </span></span></span></span></span></span></span></span></span></span>decisiones operativas de la entidad con objeto de decidir sobre los recursos que <span class=\"_ _0\"></span>deben asignarse al<span class=\"_ _27\"> </span>segmento y evaluar su rendimiento, y<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>en relaci\u00f3n con el cual se dispone de informaci\u00f3n financiera diferenciada.<span class=\"_ _27\"> </span></span>Las l\u00edneas de negocio que <span class=\"_ _0\"></span>se describen seguidamente se han establecido en funci\u00f3n<span class=\"_ _0\"></span> de la estructura organizativa de<span class=\"_ _0\"></span>l<span class=\"_ _27\"> </span>Grupo <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>vigor <span class=\"_ _3\"> </span>al <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ierre <span class=\"_ _3\"> </span>del <span class=\"_ _4\"></span>ejercicio <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span>5, <span class=\"_ _3\"> </span>conforme <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>modo <span class=\"_ _3\"> </span>que <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>Direcci\u00f3n <span class=\"_ _4\"> </span>usa <span class=\"_ _3\"> </span>internamen<span class=\"_ _1\"></span>te <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _4\"></span>evaluar <span class=\"_ _3\"> </span>el<span class=\"_ _27\"> </span>rendimiento de los segmentos de negocio y seg\u00fan la di<span class=\"_ _0\"></span>sposici\u00f3n planteada en su Plan Estrat\u00e9gico 2024<span class=\"_ _8\"></span>-2026.<span class=\"_ _27\"> </span>En el ejercicio 2025 el Grupo Nextil ha centrado sus actividades en tres l\u00edneas de negocio: \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Unidad de Tejido El\u00e1stico Premium. </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Unidad de Prenda Lujo-Premium<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Unidad de Tintura Natural NextGreen<span class=\"_ _27\"> </span></span>En este sentido, las actividades realizadas por cada una de las sociedades individuales ide<span class=\"_ _0\"></span>ntificadas para cada uno<span class=\"_ _27\"> </span>de los segmentos son las sigui<span class=\"_ _0\"></span>entes en los ejercicios 2025 y <span class=\"ls5\">202</span>4:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span><span class=\"ffa\">Unidad de Tejido El\u00e1stico Premium: Fabricaci\u00f3n de tejidos el\u00e1sticos premium de punto mediante<span class=\"_ _27\"> </span></span></span>urdido y punto circular.<span class=\"_ _27\"> </span>Nextil Elastics Fabrics, S.A.<span class=\"ff1 ls9\">: </span>Corresponde <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>actividad <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>fabricaci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>comercializaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>tejido <span class=\"_ _8\"></span>el\u00e1stico <span class=\"_ _4\"></span>premium <span class=\"_ _8\"></span>\u00edntegramente <span class=\"_ _4\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _4\"></span>unidad<span class=\"_ _27\"> </span>generadora de efectivo que el Grupo mantiene en las instalaciones de Fraijane<span class=\"_ _0\"></span>s en Guatemala. Elastic Fabrics of Am\u00e9rica, Inc. (EFA, Inc.)<span class=\"ff1\">:<span class=\"_ _27\"> </span></span>En <span class=\"_ _4\"></span>diciembre <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>2023, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>sociedad <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Grupo,<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Elastic <span class=\"_ _4\"></span>Fabrics <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>America <span class=\"_ _4\"></span>Inc <span class=\"_ _4\"></span>vendi\u00f3 <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>us <span class=\"_ _4\"></span>instalaciones <span class=\"_ _4\"></span>productivas<span class=\"_ _27\"> </span>ubicadas en <span class=\"_ _1\"></span>Carolina del Norte (Estados Unidos), culminando el <span class=\"_ _1\"></span>objetivo estrat\u00e9gico del Grupo de<span class=\"_ _1\"></span> concentrar toda su<span class=\"_ _27\"> </span>actividad <span class=\"_ _9\"> </span>p<span class=\"_ _1\"></span>roductiva <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>tej<span class=\"_ _1\"></span>ido <span class=\"_ _9\"> </span>a <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>nuevas <span class=\"_ _9\"> </span>insta<span class=\"_ _1\"></span>laciones <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>Guatemala.  Con<span class=\"_ _0\"></span>secuencia <span class=\"_ _9\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>ello, <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>actividad <span class=\"_ _9\"> </span>q<span class=\"_ _1\"></span>ue<span class=\"_ _27\"> </span>desarrollado EFA <span class=\"ls5\">es</span> s\u00f3lo comercial.<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span><span class=\"ffa\">Unidad de Prenda Lujo-Premimum<span class=\"lsa\">: </span>Desarrollo, dise\u00f1o y confecci\u00f3n de ropa de punto de muy alta<span class=\"_ _27\"> </span></span></span>calidad.<span class=\"_ _27\"> </span>Grupo SICI: Formado por <span class=\"_ _6\"></span>las sociedades <span class=\"_ _6\"></span>Sici y <span class=\"_ _0\"></span>Playvest. La <span class=\"_ _6\"></span>actividad de <span class=\"_ _6\"></span>SICI se <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>entra e<span class=\"_ _0\"></span>n la <span class=\"_ _6\"></span>elaboraci\u00f3n de <span class=\"_ _6\"></span>prendas para grandes<span class=\"_ _27\"> </span>marcas de moda de <span class=\"_ _0\"></span>lujo, mientras que <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> de Play<span class=\"_ _0\"></span>vest se dedica a la <span class=\"_ _0\"></span>fabricaci\u00f3n de ropa <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nterior y t\u00e9cnica (ro<span class=\"_ _0\"></span>pa interior<span class=\"_ _27\"> </span>masculina funcional; para la etapa <span class=\"_ _0\"></span>maternal y de lactancia que incluye pre<span class=\"_ _0\"></span>ndas de vestir y accesorios), ropa <span class=\"_ _0\"></span>deportiva<span class=\"_ _27\"> </span>y ropa de abrigo. \u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span><span class=\"ffa\">Unidad NextGreen <span class=\"ls1b\">\u00ae </span>: Elaboraci\u00f3n de prendas 100% sostenibles, con hilo reciclado, 0 emisiones y<span class=\"_ _27\"> </span></span></span>tintado con pigmento de base natural.<span class=\"_ _27\"> </span>Horizon Research Lab, S.L. <span class=\"lsc\">y </span>Horizon Galicia 2022, S.L<span class=\"_ _27\"> </span>El <span class=\"_ _4\"></span>proyecto <span class=\"_ _4\"></span>Greend<span class=\"_ _0\"></span>yes<span class=\"_ _27\"> </span>\u00ae <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>lleva <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>cabo <span class=\"_ _4\"></span>el <span class=\"_ _4\"></span>Grupo <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>trav\u00e9s <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sociedades <span class=\"_ _4\"></span>Horizon <span class=\"_ _4\"></span>R<span class=\"_ _0\"></span>esearch <span class=\"_ _4\"></span>Lb, <span class=\"_ _4\"></span>S.L <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>Horizon<span class=\"_ _27\"> </span>Galicia 2022, S.L Greendyes<span class=\"_ _27\"> </span>\u00ae <span class=\"_ _13\"> </span>es <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>soluci\u00f3n <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>tintado <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>natural <span class=\"_ _13\"> </span>y <span class=\"_ _13\"> </span>recicla<span class=\"_ _1\"></span>do <span class=\"_ _13\"> </span>sint\u00e9tico <span class=\"_ _13\"> </span>no <span class=\"_ _13\"> </span>t\u00f3xico, <span class=\"_ _13\"> </span>no <span class=\"_ _13\"> </span>contaminante <span class=\"_ _13\"> </span>y<span class=\"_ _27\"> </span>biodegradable, <span class=\"_ _8\"></span>que <span class=\"_ _4\"></span>representa <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span>ternativa <span class=\"_ _8\"></span>sostenible <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>tintu<span class=\"_ _1\"></span>ra <span class=\"_ _8\"></span>convencional. <span class=\"_ _4\"></span>Su<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>principal <span class=\"_ _8\"></span>factor <span class=\"_ _8\"></span>diferenciador<span class=\"_ _27\"> </span>respecto <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>proceso <span class=\"_ _0\"></span>convencional <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>tin<span class=\"_ _1\"></span>tado <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>temperatura <span class=\"_ _6\"></span>ambiente, <span class=\"_ _6\"></span>que <span class=\"_ _0\"></span>implica <span class=\"_ _6\"></span>significativos <span class=\"_ _6\"></span>ahorros <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>energ\u00eda y agua, as\u00ed como la no utilizaci\u00f3n de productos auxiliares derivados de la industria petro<span class=\"_ _0\"></span>qu\u00edmica.<span class=\"_ _27\"> </span>La <span class=\"_ _9\"> </span>informaci\u00f3n <span class=\"_ _3\"> </span>relativa <span class=\"_ _3\"> </span>a <span class=\"_ _9\"> </span>otras <span class=\"_ _9\"> </span>actividades <span class=\"_ _3\"> </span>empresariales <span class=\"_ _3\"> </span>corpora<span class=\"_ _1\"></span>tivas <span class=\"_ _3\"> </span>se <span class=\"_ _9\"> </span>revela <span class=\"_ _3\"> </span>de <span class=\"_ _9\"> </span>forma <span class=\"_ _3\"> </span>separada <span class=\"_ _9\"> </span>dentro <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _27\"> </span>categor\u00eda \u201cCorporaci\u00f3n\u201d. Lo componen:<span class=\"_ _27\"> </span>Nueva Ex<span class=\"_ _1\"></span>presi\u00f3n Textil, S.A.<span class=\"_ _1\"></span> (Sociedad <span class=\"_ _1\"></span>dominante)<span class=\"ff2\">: <span class=\"ff1 lsc\">su<span class=\"ls0\"> actividad <span class=\"_ _1\"></span>principal <span class=\"lse\">se<span class=\"_ _1\"></span></span> centra <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"ls7\">la</span> <span class=\"_ _1\"></span><span class=\"ls5\">en</span> <span class=\"ls7\">la</span> <span class=\"_ _1\"></span>tenencia y<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gesti\u00f3n<span class=\"_ _27\"> </span></span></span></span>de <span class=\"_ _4\"></span>participaciones <span class=\"_ _4\"></span>sociales <span class=\"_ _4\"></span>en <span class=\"_ _4\"></span>distintas <span class=\"_ _4\"></span>sociedades <span class=\"_ _4\"></span>del <span class=\"_ _4\"> </span>Grupo, <span class=\"_ _4\"></span>as\u00ed <span class=\"_ _4\"></span>como <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>prestaci\u00f3n <span class=\"_ _4\"></span>de <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>ervicios <span class=\"_ _4\"></span>centrales <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>las<span class=\"_ _27\"> </span>mismas,  po<span class=\"_ _1\"></span>r  lo <span class=\"_ _13\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>sus <span class=\"_ _13\"> </span>acti<span class=\"_ _0\"></span>vidades <span class=\"_ _11\"> </span>han <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>ido  clasificadas <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>e<span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>  segmen<span class=\"_ _1\"></span>to  denominado <span class=\"_ _26\"> </span>\u201cotras  sociedades <span class=\"_ _11\"> </span>n<span class=\"_ _1\"></span>o<span class=\"_ _27\"> </span>productivas\u201d (<span class=\"ff7\">se ubica e<span class=\"_ _0\"></span>n la<span class=\"ff1\"> </span>unidad <span class=\"_ _0\"></span>corporativa<span class=\"ff1\">)<span class=\"ls9\">. </span>Igualmente se incl<span class=\"_ _0\"></span>uyen dentro de <span class=\"_ _0\"></span>este segmento de <span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>oporaci\u00f3n otra<span class=\"_ _0\"></span>s<span class=\"_ _27\"> </span></span></span>sociedades <span class=\"_ _26\"> </span>holding <span class=\"_ _26\"> </span>dentro <span class=\"_ _26\"> </span>del <span class=\"_ _26\"> </span>per\u00edmetro <span class=\"_ _26\"> </span>de <span class=\"_ _26\"> </span>consolidaci\u00f3n <span class=\"_ _11\"> </span>(i<span class=\"_ _1\"></span>) <span class=\"_ _26\"> </span>Next <span class=\"_ _26\"> </span>Luxury <span class=\"_ _26\"> </span>Company, <span class=\"_ _11\"> </span>Uni<span class=\"_ _1\"></span>pessoal <span class=\"_ _11\"> </span>L<span class=\"_ _1\"></span>DA, <span class=\"_ _26\"> </span>Tripoli<span class=\"_ _27\"> </span>Investments, S.L.U y Qualitat T\u00e9cnica Textil, S.L.U<span class=\"_ _27\"> </span>Las <span class=\"_ _11\"> </span>ventas <span class=\"_ _11\"> </span>entre <span class=\"_ _11\"> </span>s<span class=\"_ _1\"></span>egmentos  se  efect\u00fa<span class=\"_ _1\"></span>an  a <span class=\"_ _11\"> </span>los <span class=\"_ _11\"> </span>preci<span class=\"_ _1\"></span>os  de  me<span class=\"_ _1\"></span>rcado  vigentes  elimin\u00e1ndose <span class=\"_ _11\"> </span>e<span class=\"_ _1\"></span>n  el <span class=\"_ _11\"> </span>proceso <span class=\"_ _11\"> </span>de<span class=\"_ _27\"> </span>consolidaci\u00f3n.<span class=\"_ _27\"> </span>En <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _6\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>acompa\u00f1a s<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>ha in<span class=\"_ _0\"></span>cluido <span class=\"_ _0\"></span>para <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>segmento <span class=\"_ _0\"></span>las <span class=\"_ _6\"></span>operaciones <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>las Soc<span class=\"_ _0\"></span>iedades <span class=\"_ _6\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Grupo,<span class=\"_ _27\"> </span>a fin de <span class=\"_ _6\"></span>qu<span class=\"_ _1\"></span>e el t<span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>tal de <span class=\"_ _0\"></span>las cifras de<span class=\"_ _0\"></span>l ejercicio respectivo <span class=\"_ _0\"></span>refleje la <span class=\"_ _6\"></span>ap<span class=\"_ _1\"></span>ortaci\u00f3n <span class=\"_ _0\"></span>de cada segme<span class=\"_ _0\"></span>nto al resultado <span class=\"_ _6\"></span>de<span class=\"_ _1\"></span>l Grupo.<span class=\"_ _27\"> </span>Los <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>justes <span class=\"_ _8\"></span>y <span class=\"_ _4\"></span>eli<span class=\"_ _0\"></span>minaciones <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>fectuados <span class=\"_ _8\"></span>en <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>elaboraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>as <span class=\"_ _8\"></span>cuen<span class=\"_ _1\"></span>tas <span class=\"_ _8\"></span>anuales <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>tratan<span class=\"_ _27\"> </span>como <span class=\"_ _1\"></span>partidas <span class=\"_ _1\"></span>conciliatorias <span class=\"_ _1\"></span>al explicar <span class=\"_ _1\"></span>las <span class=\"_ _1\"></span>diferencias <span class=\"_ _1\"></span>entre <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>informaci\u00f3n p<span class=\"_ _1\"></span>or segmentos<span class=\"_ _1\"></span> y <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>informaci\u00f3n <span class=\"_ _1\"></span>financiera<span class=\"_ _27\"> </span>consolidada incluida en estas cuentas anuales consolidadas.<span class=\"_ _27\"> </span>Los activos, pasivos, ingresos y gast<span class=\"_ _0\"></span>os por segmentos incluyen aque<span class=\"_ _0\"></span>llos directamente asignables, as\u00ed como t<span class=\"_ _0\"></span>odos los<span class=\"_ _27\"> </span>que pueden ser razonablemente asignados.<span class=\"_ _27\"> </span>Las pol\u00edticas <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>ntables par<span class=\"_ _0\"></span>a cada <span class=\"_ _6\"></span>un<span class=\"_ _1\"></span>o d<span class=\"_ _0\"></span>e los s<span class=\"_ _0\"></span>egmentos son<span class=\"_ _0\"></span> uniformes y<span class=\"_ _0\"></span> coincidentes <span class=\"_ _6\"></span>con las indicada<span class=\"_ _0\"></span>s para el<span class=\"_ _0\"></span> Grupo<span class=\"_ _27\"> </span>en <span class=\"_ _9\"> </span>su <span class=\"_ _5\"> </span>conjunto. <span class=\"_ _9\"> </span>Los <span class=\"_ _5\"> </span>segmentos <span class=\"_ _9\"> </span>son <span class=\"_ _5\"> </span>gestionados <span class=\"_ _9\"> </span>con <span class=\"_ _5\"> </span>un <span class=\"_ _9\"> </span>razonable <span class=\"_ _5\"> </span>nivel <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>independencia <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>a<span class=\"_ _1\"></span>cuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _5\"> </span>sus<span class=\"_ _27\"> </span>caracter\u00edsticas y estrategias, y las transacciones entre ellos se realizan seg\u00fan condiciones de mercado.<span class=\"_ _27\"> </span>Estado de Situaci\u00f3n Financiera por Segmentos a 31 de diciembre de <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>025<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Tejido<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Prenda<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Tintura<span class=\"_ _27\"> </span>Corporaci\u00f3n<span class=\"_ _27\"> </span>Ajustes de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>Total<span class=\"_ _27\"> </span>Inmovilizado Ma<span class=\"_ _0\"></span>terial 18.476<span class=\"_ _27\"> </span>1.688<span class=\"_ _27\"> </span>51<span class=\"_ _27\"> </span>1<span class=\"_ _27\"> </span>(197)<span class=\"_ _27\"> </span>20.019<span class=\"_ _27\"> </span>Activos intangible<span class=\"_ _0\"></span>s 2.568<span class=\"_ _27\"> </span>3.304<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>35<span class=\"_ _27\"> </span>11.425<span class=\"_ _27\"> </span>17.332<span class=\"_ _27\"> </span>Inversiones finan<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ieras 105<span class=\"_ _27\"> </span>2.867<span class=\"_ _27\"> </span>276<span class=\"_ _27\"> </span>69.568<span class=\"_ _27\"> </span>(72.536)<span class=\"_ _27\"> </span>280<span class=\"_ _27\"> </span>Activos por impue<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>to diferido 0<span class=\"_ _27\"> </span>446<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>1.046<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>1.492<span class=\"_ _27\"> </span>Otros activos cor<span class=\"_ _0\"></span>rientes 11.444<span class=\"_ _27\"> </span>25.402<span class=\"_ _27\"> </span>305<span class=\"_ _27\"> </span>6.873<span class=\"_ _27\"> </span>(18.527)<span class=\"_ _27\"> </span>25.497<span class=\"_ _27\"> </span>TOTAL ACTIVO<span class=\"_ _0\"></span> 32.593<span class=\"_ _27\"> </span>33.707<span class=\"_ _27\"> </span>632<span class=\"_ _27\"> </span>77.523<span class=\"_ _27\"> </span>(79.835)<span class=\"_ _27\"> </span>64.620<span class=\"_ _27\"> </span>Patrimonio Neto 25.958<span class=\"_ _27\"> </span>14.437<span class=\"_ _27\"> </span>(324)<span class=\"_ _27\"> </span>16.623<span class=\"_ _27\"> </span>(44.001)<span class=\"_ _27\"> </span>12.693<span class=\"_ _27\"> </span>Deuda Financiera 1.802<span class=\"_ _27\"> </span>1.665<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>11.904<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>15.371<span class=\"_ _27\"> </span>Pasivos no corr<span class=\"_ _0\"></span>ientes 2.438<span class=\"_ _27\"> </span>2.893<span class=\"_ _27\"> </span>534<span class=\"_ _27\"> </span>28.631<span class=\"_ _27\"> </span>(20.308)<span class=\"_ _27\"> </span>14.188<span class=\"_ _27\"> </span>Pasivos corrien<span class=\"_ _0\"></span>tes 2.395<span class=\"_ _27\"> </span>14.712<span class=\"_ _27\"> </span>422<span class=\"_ _27\"> </span>20.365<span class=\"_ _27\"> </span>(15.526)<span class=\"_ _27\"> </span>22.368<span class=\"_ _27\"> </span>TOTAL PASIVO<span class=\"_ _0\"></span> 32.593<span class=\"_ _27\"> </span>33.707<span class=\"_ _27\"> </span>632<span class=\"_ _27\"> </span>77.523<span class=\"_ _27\"> </span>(79.835)<span class=\"_ _27\"> </span>64.620<span class=\"_ _27\"> </span>Estado de Situaci\u00f3n Financiera por Segmentos a 31 de diciembre de <span class=\"_ _6\"></span><span class=\"ls5\">202<span class=\"ls0\">4<span class=\"_ _27\"> </span></span></span>Unidad de<span class=\"_ _27\"> </span>Tejido<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Prenda<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Tintura<span class=\"_ _27\"> </span>Corporaci\u00f3n<span class=\"_ _27\"> </span>Ajustes de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>Total<span class=\"_ _27\"> </span>Inmovilizado Ma<span class=\"_ _0\"></span>terial 19.085<span class=\"_ _27\"> </span>3.773<span class=\"_ _27\"> </span>52<span class=\"_ _27\"> </span>4<span class=\"_ _27\"> </span>(197)<span class=\"_ _27\"> </span>22.717<span class=\"_ _27\"> </span>Activos intangible<span class=\"_ _0\"></span>s 206<span class=\"_ _27\"> </span>1.533<span class=\"_ _27\"> </span>1<span class=\"_ _27\"> </span>52<span class=\"_ _27\"> </span>11.657<span class=\"_ _27\"> </span>13.449<span class=\"_ _27\"> </span>Inversiones finan<span class=\"_ _6\"></span>c<span class=\"_ _1\"></span>ieras 117<span class=\"_ _27\"> </span>6.521<span class=\"_ _27\"> </span>4<span class=\"_ _27\"> </span>61.068<span class=\"_ _27\"> </span>(67.430)<span class=\"_ _27\"> </span>280<span class=\"_ _27\"> </span>Activos por impue<span class=\"_ _6\"></span>s<span class=\"_ _1\"></span>to diferido ---<span class=\"_ _27\"> </span>145<span class=\"_ _27\"> </span>---<span class=\"_ _27\"> </span>1.<span class=\"ls3\">316<span class=\"_ _27\"> </span></span>---<span class=\"_ _27\"> </span>1.461<span class=\"_ _27\"> </span>Otros activos cor<span class=\"_ _0\"></span>rientes 4.869<span class=\"_ _27\"> </span>27.720<span class=\"_ _27\"> </span>189<span class=\"_ _27\"> </span>14.016<span class=\"_ _27\"> </span>(38.267)<span class=\"_ _27\"> </span>8.527<span class=\"_ _27\"> </span>TOTAL ACTIVO<span class=\"_ _0\"></span> 24.277<span class=\"_ _27\"> </span>39.692<span class=\"_ _27\"> </span>246<span class=\"_ _27\"> </span>76.456<span class=\"_ _27\"> </span>(94.237)<span class=\"_ _27\"> </span>46.434<span class=\"_ _27\"> </span>Patrimonio Neto 10.322<span class=\"_ _27\"> </span>13.467<span class=\"_ _27\"> </span>(125)<span class=\"_ _27\"> </span>(195)<span class=\"_ _27\"> </span>(30.635)<span class=\"_ _27\"> </span>(7.166)<span class=\"_ _27\"> </span>Deuda Financiera ---<span class=\"_ _27\"> </span>5.440<span class=\"_ _27\"> </span>---<span class=\"_ _27\"> </span>12.366<span class=\"_ _27\"> </span>---<span class=\"_ _27\"> </span>17.806<span class=\"_ _27\"> </span>Pasivos no corr<span class=\"_ _0\"></span>ientes 9358<span class=\"_ _27\"> </span>5686<span class=\"_ _27\"> </span>(18)<span class=\"_ _27\"> </span>39<span class=\"ls0\">.</span>557<span class=\"_ _27\"> </span>(37.755)<span class=\"_ _27\"> </span>16.828<span class=\"_ _27\"> </span>Pasivos corrien<span class=\"_ _0\"></span>tes 4.597<span class=\"_ _27\"> </span>15.099<span class=\"_ _27\"> </span>389<span class=\"_ _27\"> </span>24.728<span class=\"_ _27\"> </span>(25.847)<span class=\"_ _27\"> </span>18.966<span class=\"_ _27\"> </span>TOTAL PASIVO<span class=\"_ _0\"></span> 24.277<span class=\"_ _27\"> </span>39.692<span class=\"_ _27\"> </span>246<span class=\"_ _27\"> </span>76.456<span class=\"_ _27\"> </span>(94.237)<span class=\"_ _27\"> </span>46.434<span class=\"_ _27\"> </span>Cuenta de P\u00e9rdidas y Ganancias por Segmentos a 31 de diciembre de 2025<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Tejido<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Prenda<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Tintura<span class=\"_ _27\"> </span>Corporaci\u00f3n<span class=\"_ _27\"> </span>Ajustes de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>Total<span class=\"_ _27\"> </span>Importe neto de <span class=\"_ _0\"></span>la cifra de negoci<span class=\"_ _0\"></span>os 7.864<span class=\"_ _27\"> </span>22.225<span class=\"_ _27\"> </span>246<span class=\"_ _27\"> </span>3.881<span class=\"_ _27\"> </span>(3.786)<span class=\"_ _27\"> </span>30.430<span class=\"_ _27\"> </span>Otros ingresos -<span class=\"_ _27\"> </span>3.176<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>323<span class=\"_ _27\"> </span>(350)<span class=\"_ _27\"> </span>3.149<span class=\"_ _27\"> </span>Total ingresos <span class=\"_ _1\"></span>ordinarios 7.864<span class=\"_ _27\"> </span>25.401<span class=\"_ _27\"> </span>246<span class=\"_ _27\"> </span>4.204<span class=\"_ _27\"> </span>(4.136)<span class=\"_ _27\"> </span>33.579<span class=\"_ _27\"> </span>Trabajos realizad<span class=\"_ _1\"></span>os para su activo<span class=\"_ _1\"></span> 1.286<span class=\"_ _27\"> </span>1.200<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>2.486<span class=\"_ _27\"> </span>Aprovisionamientos y<span class=\"_ _1\"></span> otros (2.332)<span class=\"_ _27\"> </span>(11.231)<span class=\"_ _27\"> </span>(4)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(13.567)<span class=\"_ _27\"> </span>Prestaciones a em<span class=\"_ _1\"></span>pleados (1.175)<span class=\"_ _27\"> </span>(6.451)<span class=\"_ _27\"> </span>(99)<span class=\"_ _27\"> </span>(1.377)<span class=\"_ _27\"> </span>161<span class=\"_ _27\"> </span>(8.941)<span class=\"_ _27\"> </span>Amortizaciones (1.616)<span class=\"_ _27\"> </span>(510)<span class=\"_ _27\"> </span>(1)<span class=\"_ _27\"> </span>(20)<span class=\"_ _27\"> </span>(1.458)<span class=\"_ _27\"> </span>(3.605)<span class=\"_ _27\"> </span>Deterioro y result<span class=\"_ _1\"></span>ado de la venta de<span class=\"_ _27\"> </span>activos -<span class=\"_ _27\"> </span>(20)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(416)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(436)<span class=\"_ _27\"> </span>Otros gastos de explo<span class=\"_ _1\"></span>taci\u00f3n (1.861)<span class=\"_ _27\"> </span>(2.359)<span class=\"_ _27\"> </span>(66)<span class=\"_ _27\"> </span>(1.156)<span class=\"_ _27\"> </span>1.342<span class=\"_ _27\"> </span>(4.100)<span class=\"_ _27\"> </span>Resultado de expl<span class=\"_ _1\"></span>otaci\u00f3n 2.166<span class=\"_ _27\"> </span>6.030<span class=\"_ _27\"> </span>76<span class=\"_ _27\"> </span>1.235<span class=\"_ _27\"> </span>(4.091)<span class=\"_ _27\"> </span>5.416<span class=\"_ _27\"> </span>Resultado fina<span class=\"_ _1\"></span>nciero (1.728)<span class=\"_ _27\"> </span>(765)<span class=\"_ _27\"> </span>(283)<span class=\"_ _27\"> </span>(772)<span class=\"_ _27\"> </span>3.035<span class=\"_ _27\"> </span>(513)<span class=\"_ _27\"> </span>Resultado antes d<span class=\"_ _1\"></span>e impuestos 438<span class=\"_ _27\"> </span>5.265<span class=\"_ _27\"> </span>(207)<span class=\"_ _27\"> </span>463<span class=\"_ _27\"> </span>(1.056)<span class=\"_ _27\"> </span>4.903<span class=\"_ _27\"> </span>Impuesto sobre socie<span class=\"_ _1\"></span>dades 0<span class=\"_ _27\"> </span>(1.391)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>198<span class=\"_ _27\"> </span>(1.193)<span class=\"_ _27\"> </span>Resultado del ejerci<span class=\"_ _1\"></span>cio consoli<span class=\"_ _1\"></span>dado 438<span class=\"_ _27\"> </span>3.874<span class=\"_ _27\"> </span>(207)<span class=\"_ _27\"> </span>463<span class=\"_ _27\"> </span>(858)<span class=\"_ _27\"> </span>3.710<span class=\"_ _27\"> </span>Resultado atribuid<span class=\"_ _1\"></span>o a la sociedad<span class=\"_ _27\"> </span>dominante 423<span class=\"_ _27\"> </span>3.874<span class=\"_ _27\"> </span>(207)<span class=\"_ _27\"> </span>463<span class=\"_ _27\"> </span>(858)<span class=\"_ _27\"> </span>3.695<span class=\"_ _27\"> </span>Resultado atribuid<span class=\"_ _1\"></span>o a socios extern<span class=\"_ _1\"></span>os 15<span class=\"_ _27\"> </span>- - - - 15<span class=\"_ _27\"> </span>Cuenta de P\u00e9rdidas y Ganancias por Segmentos a 31 de diciembre de 2024<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Tejido<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Prenda<span class=\"_ _27\"> </span>Unidad de<span class=\"_ _27\"> </span>Tintura<span class=\"_ _27\"> </span>Corporaci\u00f3n<span class=\"_ _27\"> </span>Ajustes de<span class=\"_ _27\"> </span>Consolidaci\u00f3n<span class=\"_ _27\"> </span>Total<span class=\"_ _27\"> </span>Importe neto de <span class=\"_ _0\"></span>la cifra de negoci<span class=\"_ _0\"></span>os 2.621<span class=\"_ _27\"> </span>21.404<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>2.487<span class=\"_ _27\"> </span>(2.473)<span class=\"_ _27\"> </span>24.039<span class=\"_ _27\"> </span>Otros ingresos ---<span class=\"_ _27\"> </span>157<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>35<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>192<span class=\"_ _27\"> </span>Total ingresos <span class=\"_ _1\"></span>ordinarios 2.621<span class=\"_ _27\"> </span>21.561<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>2.522<span class=\"_ _27\"> </span>(2.473)<span class=\"_ _27\"> </span>24.231<span class=\"_ _27\"> </span>Trabajos realizad<span class=\"_ _1\"></span>os para su activo<span class=\"_ _1\"></span> 2.431<span class=\"_ _27\"> </span>999<span class=\"_ _27\"> </span>92<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>3.522<span class=\"_ _27\"> </span>Aprovisionamientos y<span class=\"_ _1\"></span> otros (497)<span class=\"_ _27\"> </span>(10.904)<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(11.401)<span class=\"_ _27\"> </span>Prestaciones a em<span class=\"_ _1\"></span>pleados (1.251)<span class=\"_ _27\"> </span>(5.973)<span class=\"_ _27\"> </span>(86)<span class=\"_ _27\"> </span>(1.216)<span class=\"_ _27\"> </span>448<span class=\"_ _27\"> </span>(8.078)<span class=\"_ _27\"> </span>Amortizaciones (71)<span class=\"_ _27\"> </span>(599)<span class=\"_ _27\"> </span>(4)<span class=\"_ _27\"> </span>(21)<span class=\"_ _27\"> </span>(1.436)<span class=\"_ _27\"> </span>(2.131)<span class=\"_ _27\"> </span>Deterioro y result<span class=\"_ _1\"></span>ado de la venta de<span class=\"_ _27\"> </span>activos 204<span class=\"_ _27\"> </span>3<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>(31)<span class=\"_ _27\"> </span>80<span class=\"_ _27\"> </span>256<span class=\"_ _27\"> </span>Otros gastos de explo<span class=\"_ _1\"></span>taci\u00f3n (2.673)<span class=\"_ _27\"> </span>(3.090)<span class=\"_ _27\"> </span>(36)<span class=\"_ _27\"> </span>126<span class=\"_ _27\"> </span>2.493<span class=\"_ _27\"> </span>(3.180)<span class=\"_ _27\"> </span>Resultado de expl<span class=\"_ _1\"></span>otaci\u00f3n 764<span class=\"_ _27\"> </span>1.997<span class=\"_ _27\"> </span>(34)<span class=\"_ _27\"> </span>1.380<span class=\"_ _27\"> </span>(888)<span class=\"_ _27\"> </span>3.219<span class=\"_ _27\"> </span>Resultado fina<span class=\"_ _1\"></span>nciero (362)<span class=\"_ _27\"> </span>(1.934)<span class=\"_ _27\"> </span>2<span class=\"_ _27\"> </span>1.857<span class=\"_ _27\"> </span>666<span class=\"_ _27\"> </span>229<span class=\"_ _27\"> </span>Resultado antes d<span class=\"_ _1\"></span>e impuestos 402<span class=\"_ _27\"> </span>63<span class=\"_ _27\"> </span>(32)<span class=\"_ _27\"> </span>3.237<span class=\"_ _27\"> </span>(222)<span class=\"_ _27\"> </span>3.448<span class=\"_ _27\"> </span>Impuesto sobre socie<span class=\"_ _1\"></span>dades 0<span class=\"_ _27\"> </span>(578)<span class=\"_ _27\"> </span>0<span class=\"_ _27\"> </span>(3)<span class=\"_ _27\"> </span>164<span class=\"_ _27\"> </span>(417)<span class=\"_ _27\"> </span>Resultado del ejerci<span class=\"_ _1\"></span>cio de<span class=\"_ _27\"> </span>operaciones co<span class=\"_ _1\"></span>ntinuadas 402<span class=\"_ _27\"> </span>(515)<span class=\"_ _27\"> </span>(32)<span class=\"_ _27\"> </span>3.234<span class=\"_ _27\"> </span>(58)<span class=\"_ _27\"> </span>3.031<span class=\"_ _27\"> </span>Resultado del ejerci<span class=\"_ _1\"></span>cio consoli<span class=\"_ _1\"></span>dado 402<span class=\"_ _27\"> </span>(515)<span class=\"_ _27\"> </span>(32)<span class=\"_ _27\"> </span>3.234<span class=\"_ _27\"> </span>(58)<span class=\"_ _27\"> </span>3.031<span class=\"_ _27\"> </span>Resultado atribuid<span class=\"_ _1\"></span>o a la sociedad<span class=\"_ _27\"> </span>dominante 402<span class=\"_ _27\"> </span>(515)<span class=\"_ _27\"> </span>(32)<span class=\"_ _27\"> </span>3.234<span class=\"_ _27\"> </span>(58)<span class=\"_ _27\"> </span>3.031<span class=\"_ _27\"> </span>Resultado atribuid<span class=\"_ _1\"></span>o a socios extern<span class=\"_ _1\"></span>os -<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>-<span class=\"_ _27\"> </span>Los <span class=\"_ _6\"></span>pri<span class=\"_ _1\"></span>ncipales <span class=\"_ _6\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _6\"></span>transacc<span class=\"_ _1\"></span>iones <span class=\"_ _6\"></span>entre <span class=\"_ _0\"></span>segmentos, <span class=\"_ _6\"></span>as\u00ed c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>su <span class=\"_ _6\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _6\"></span>2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5 <span class=\"_ _6\"></span>con <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>2024<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>es <span class=\"_ _0\"></span>como<span class=\"_ _27\"> </span>sigue:<span class=\"_ _27\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>La cifra d<span class=\"_ _6\"></span>e<span class=\"_ _1\"></span> venta <span class=\"_ _6\"></span>intercompa\u00f1\u00edas en 2025 <span class=\"_ _0\"></span>alcanza un <span class=\"_ _0\"></span>importe de<span class=\"_ _0\"></span> 3<span class=\"ls13\">,8</span> millones de <span class=\"_ _0\"></span>euros (2,9 <span class=\"_ _6\"></span><span class=\"ls1c\">mi<span class=\"ls0\">llones de euros<span class=\"_ _27\"> </span></span></span></span>en 2024), las transacciones m\u00e1s significativas son:<span class=\"_ _27\"> </span>o<span class=\"ff1\"> <span class=\"_ _1b\"> </span>Facturaci\u00f3n <span class=\"_ _3\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>servicios <span class=\"_ _3\"> </span>corporativos <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>Nueva <span class=\"_ _3\"> </span>Ex<span class=\"_ _1\"></span>presi\u00f3n <span class=\"_ _3\"> </span>Textil <span class=\"_ _9\"> </span>a <span class=\"_ _3\"> </span>sus <span class=\"_ _9\"> </span>filiales <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>importe <span class=\"_ _9\"> </span>de <span class=\"_ _5\"> </span>2<span class=\"_ _27\"> </span></span>millones de euros en 2025 (2,2 millones de euros en 2024<span class=\"lsa\">)<span class=\"_ _27\"> </span></span><span class=\"lsa\">.<span class=\"_ _27\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _15\"> </span>Los otros <span class=\"_ _6\"></span>gastos de <span class=\"_ _6\"></span>ex<span class=\"_ _1\"></span>plotaci\u00f3n <span class=\"_ _6\"></span>en 2025 alcanzan <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e 1<span class=\"ls9\">,3</span> <span class=\"_ _6\"></span>m<span class=\"_ _1\"></span>illones <span class=\"_ _0\"></span>de euros <span class=\"_ _6\"></span>(4,4 millones <span class=\"_ _0\"></span>de eur<span class=\"_ _0\"></span>os<span class=\"_ _27\"> </span></span>en 2024).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "23. Hechos Posteriores  Con <span class=\"_ _9\"> </span>fecha <span class=\"_ _3\"> </span>6 <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>febrero <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>2026<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>soluci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _3\"> </span>tintado <span class=\"_ _3\"> </span>sos<span class=\"_ _1\"></span>tenible <span class=\"_ _3\"> </span>Greendyes\u00ae <span class=\"_ _9\"> </span>ha <span class=\"_ _3\"> </span>obtenido <span class=\"_ _3\"> </span>la <span class=\"_ _9\"> </span>certificaci\u00f3n <span class=\"_ _3\"> </span>Zero Discharge <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _6\"></span>Hazardous <span class=\"_ _0\"></span>Chemicals <span class=\"_ _6\"></span>(ZDHC) <span class=\"_ _6\"></span>en los <span class=\"_ _6\"></span>niveles <span class=\"_ _6\"></span>2 <span class=\"_ _6\"></span>y 3, <span class=\"_ _6\"></span>alcanzando <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _6\"></span>nivel<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>con<span class=\"_ _1\"></span>formidad <span class=\"_ _6\"></span>dentro del est\u00e1ndar <span class=\"_ _1\"></span>ZDHC, principal marco <span class=\"_ _1\"></span>internacional de certificaci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>sostenible en g<span class=\"_ _1\"></span>esti\u00f3n qu\u00edmica dentro de <span class=\"_ _1\"></span>la industria textil. El <span class=\"_ _1\"></span>programa ZDHC <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> ha <span class=\"_ _1\"></span>consolidado <span class=\"_ _1\"></span>como e<span class=\"_ _1\"></span>l est\u00e1ndar <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>referencia <span class=\"_ _1\"></span>impulsado <span class=\"_ _1\"></span>por las <span class=\"_ _1\"></span>principales <span class=\"_ _1\"></span>marcas <span class=\"_ _1\"></span>globales para <span class=\"_ _4\"> </span>g<span class=\"_ _1\"></span>arantizar <span class=\"_ _3\"> </span>procesos <span class=\"_ _4\"></span>productivos <span class=\"_ _3\"> </span>seguros, <span class=\"_ _3\"> </span>sostenibles <span class=\"_ _4\"></span>y <span class=\"_ _3\"> </span>transparentes <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>lo <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span>rgo <span class=\"_ _4\"></span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cadena <span class=\"_ _3\"> </span>de <span class=\"_ _4\"></span>suministro, evaluando de forma integral la gesti\u00f3n qu\u00edmica industrial m\u00e1s all\u00e1 del producto final. La obtenci\u00f3n <span class=\"_ _1\"></span>del Nivel 2 valida el p<span class=\"_ _1\"></span>roceso de producci\u00f3n mediante <span class=\"_ _1\"></span>la evaluaci\u00f3n in situ d<span class=\"_ _1\"></span>e los sistemas de <span class=\"_ _1\"></span>gesti\u00f3n de productos <span class=\"_ _3\"> </span>qu\u00edmicos, <span class=\"_ _3\"> </span>verificando <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>orrecta <span class=\"_ _3\"> </span>implantaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>b<span class=\"_ _1\"></span>uenas <span class=\"_ _3\"> </span>pr\u00e1cticas <span class=\"_ _3\"> </span>operativas <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>cumplimiento <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"> </span>los principios definidos por la Manufacturing Restricted Substances List (MRSL) del programa ZDHC. El <span class=\"_ _6\"></span>Nivel <span class=\"_ _6\"></span>3, <span class=\"_ _6\"></span>m\u00e1ximo <span class=\"_ _7\"></span>gra<span class=\"_ _1\"></span>do <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>est\u00e1ndar, <span class=\"_ _7\"></span>certifica <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>capacidad <span class=\"_ _6\"></span>avanzada <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Greendyes\u00ae <span class=\"_ _7\"></span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _6\"></span>evaluar <span class=\"_ _7\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>g<span class=\"_ _1\"></span>estionar <span class=\"_ _6\"></span>riesgos qu\u00edmicos, <span class=\"_ _8\"></span>garantizando <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>trazabilidad <span class=\"_ _8\"></span>completa <span class=\"_ _8\"></span>de <span class=\"_ _4\"></span>sus <span class=\"_ _8\"></span>formulaciones, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>control <span class=\"_ _4\"></span>integral <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>proceso <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>tintura <span class=\"_ _8\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>la seguridad <span class=\"_ _3\"> </span>ambiental <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>producto <span class=\"_ _4\"> </span>final <span class=\"_ _3\"> </span>durante <span class=\"_ _3\"> </span>todo <span class=\"_ _3\"> </span>su <span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>clo <span class=\"_ _3\"> </span>productivo. <span class=\"_ _4\"></span>La <span class=\"_ _3\"> </span>obtenci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>este <span class=\"_ _3\"> </span>nivel <span class=\"_ _4\"></span>posiciona <span class=\"_ _3\"> </span>a Greendyes\u00ae <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>de <span class=\"_ _7\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _7\"></span>g<span class=\"_ _1\"></span>rupo <span class=\"_ _6\"></span>muy <span class=\"_ _6\"></span>reducido <span class=\"_ _7\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>soluciones <span class=\"_ _7\"></span>industriales <span class=\"_ _6\"></span>textiles <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>alcanzan <span class=\"_ _7\"></span>este <span class=\"_ _6\"></span>grado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>exigencia.<span class=\"_ _1\"></span> La obtenci\u00f3n de estos niveles constituye un hito en el desarrollo tecnol\u00f3gico e industrial de Greendyes\u00ae, al validar de forma independiente su madur<span class=\"_ _0\"></span>ez operativa, su capacidad de <span class=\"_ _0\"></span>escalado industrial y su integraci\u00f3n <span class=\"_ _0\"></span>en cadenas globales de suministro que operan bajo los est\u00e1ndares m\u00e1s exigentes en materia de sostenibilidad y seguridad qu\u00edmica. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "Las <span class=\"_ _4\"></span>anteriores <span class=\"_ _4\"></span>Cuentas <span class=\"_ _4\"></span>Anuales <span class=\"_ _4\"></span>Consolidadas <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>NUEVA <span class=\"_ _4\"></span>EXPRESI\u00d3N <span class=\"_ _4\"></span>TEXTIL, <span class=\"_ _4\"> </span>S.A. <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>Soci<span class=\"_ _1\"></span>edades <span class=\"_ _4\"></span>Dependientes correspondientes <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>cerrado <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>202<span class=\"_ _1\"></span>5, <span class=\"_ _6\"></span>han <span class=\"_ _7\"></span>s<span class=\"_ _1\"></span>ido <span class=\"_ _6\"></span>formuladas <span class=\"_ _6\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _6\"></span>Consejo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n en <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>sesi\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>23 <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>feb<span class=\"_ _1\"></span>rero <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span><span class=\"ls5\">202</span>6, <span class=\"_ _4\"> </span>siguiendo <span class=\"_ _3\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Formato <span class=\"_ _4\"> </span>Electr\u00f3nico <span class=\"_ _3\"> </span>\u00danico <span class=\"_ _3\"> </span>Europeo <span class=\"_ _3\"> </span>(FEUE), <span class=\"_ _3\"> </span>conforme <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>lo establecido en el Reglamento Delegado (UE) 2019/81. En <span class=\"_ _4\"></span>cumplimiento <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>previsto <span class=\"_ _4\"></span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>rt. <span class=\"_ _4\"></span>253 <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Ley <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Soci<span class=\"_ _1\"></span>edades <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>Capital, <span class=\"_ _4\"></span>firman <span class=\"_ _4\"></span>todos <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>miembros <span class=\"_ _4\"></span>del Consejo de Administraci\u00f3n en ejercicio de su cargo. _____________________________________________ D. Alberto Llaneza Mart\u00edn Presidente ___________________________________________ D. C\u00e9sar Revenga Buigues Consejero Delegado __________________________________ D. Fernando Diago De la Presentaci\u00f3n Consejero Independiente _________________________________ D\u00f1a. Ana Garc\u00eda Rodr\u00edguez  Consejera Independiente ________________________________ D\u00f1a. F\u00e1tima Garc\u00eda-Nieto Bar\u00f3n  Consejera Independiente DECLARACI\u00d3N DE RESPONSABILIDAD DEL INFORME FINANCIERO ANUAL 2025 Los <span class=\"_ _8\"></span>consejeros <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Nueva <span class=\"_ _8\"></span>Expresi\u00f3n <span class=\"_ _1\"></span>Te<span class=\"_ _1\"></span>xtil, <span class=\"_ _8\"></span>S.A.  <span class=\"_ _8\"></span>(la <span class=\"_ _8\"></span>\"Sociedad\") <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>eclaran <span class=\"_ _1\"></span>bajo <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>responsabilidad <span class=\"_ _8\"></span>que, <span class=\"_ _1\"></span>hasta <span class=\"_ _8\"></span>donde alcanza <span class=\"_ _1\"></span>su c<span class=\"_ _1\"></span>onocimiento, las<span class=\"_ _1\"></span> cue<span class=\"_ _1\"></span>ntas <span class=\"_ _1\"></span>anuales individuales <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>consolidadas <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ejercicio c<span class=\"_ _1\"></span>errado <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31 de<span class=\"_ _1\"></span> dic<span class=\"_ _1\"></span>iembre de 202<span class=\"ls0\">5, ela<span class=\"_ _1\"></span>boradas con<span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>arreglo  a  <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os  <span class=\"_ _1\"></span>principios  <span class=\"_ _1\"></span></span>de<span class=\"ls0\">  contabilidad <span class=\"_ _1\"></span>aplicables, <span class=\"_ _1\"></span>ofrecen <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>imagen <span class=\"_ _1\"></span>fiel <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>patrimonio, d<span class=\"_ _1\"></span>e </span>la <span class=\"_ _4\"></span>situaci\u00f3n <span class=\"_ _4\"></span>financiera <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>los<span class=\"_ _1\"></span>  <span class=\"_ _4\"></span>resultados <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Sociedad <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>grupo <span class=\"_ _4\"></span>consolidado, <span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>que <span class=\"_ _4\"></span>los <span class=\"_ _4\"></span>informes<span class=\"_ _8\"></span>  <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>gesti\u00f3n individual y consolidado incluyen <span class=\"_ _0\"></span>un an\u00e1lisis  fiel  <span class=\"ls6\">de</span>  la evoluci\u00f3n <span class=\"_ _0\"></span>y los resultados em<span class=\"_ _0\"></span>presariales y de <span class=\"_ _0\"></span>la posici\u00f3n de l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>su <span class=\"_ _10\"> </span>grupo, <span class=\"_ _f\"> </span>tomadas <span class=\"_ _10\"> </span>en <span class=\"_ _10\"> </span>su <span class=\"_ _10\"> </span>conjunto,<span class=\"_ _1\"></span>  <span class=\"_ _10\"> </span>junto  <span class=\"_ _10\"> </span>con<span class=\"_ _1\"></span>  <span class=\"_ _10\"> </span><span class=\"ls7\">la</span>  <span class=\"_ _10\"> </span>descripci\u00f3n  <span class=\"_ _10\"> </span><span class=\"ls6\">de</span> <span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>los <span class=\"_ _10\"> </span>principales  <span class=\"_ _10\"> </span>ri<span class=\"_ _1\"></span>esgos  <span class=\"_ _10\"> </span><span class=\"ls6\">e </span>incertidumbres  a  que  se enfrentan. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:9598000XPMA4HRVG3Z89",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}