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   "value": "<div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h15_1 yf5_1 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">1.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Actividad del Grupo<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 yf6_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall, <span class=\"__1 _10\"></span>S.A. <span class=\"__1 _10\"></span>es <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Soci<span class=\"__1 _13\"></span>edad <span class=\"__1 _16\"></span>Dominante de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>Grupo <span class=\"__1 _16\"></span>de empresas <span class=\"__1 _16\"></span>(en <span class=\"__1 _16\"></span>ad<span class=\"__1 _13\"></span>elante <span class=\"__1 _16\"></span>Grupo <span class=\"__1 _16\"></span>A<span class=\"__1 _13\"></span>lmirall), <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>cua<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 yf7_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">integra <span class=\"__1 _11\"> </span>las <span class=\"__1 _11\"> </span>sociedades <span class=\"__1 _11\"> </span>dependientes <span class=\"__1 _11\"> </span>desc<span class=\"__1 _13\"></span>ritas <span class=\"__1 _17\"> </span>en <span class=\"__1 _18\"> </span>el <span class=\"__1 _17\"> </span>Anexo <span class=\"__1 _11\"> </span>adj<span class=\"__1 _13\"></span>unto <span class=\"__1 _17\"> </span>a <span class=\"__1 _11\"> </span>estas <span class=\"__1 _11\"> </span>cuentas <span class=\"__1 _11\"> </span>anuales<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 yf8_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidadas, <span class=\"__1 _14\"></span>cuy<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>objeto <span class=\"__1 _14\"></span>social <span class=\"__1 _14\"></span>consiste <span class=\"__1 _19\"></span>b\u00e1sicamente <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ompra, <span class=\"__1 _14\"></span>fabricaci\u00f3n, <span class=\"__1 _14\"></span>al<span class=\"__1 _13\"></span>macenamiento, </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 yf9_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercializaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>mediaci\u00f3n <span class=\"__1 _13\"></span>en la <span class=\"__1 _13\"></span>venta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>especialidades <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>farmac\u00e9uticos <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>todo <span class=\"__1 _13\"></span>tipo </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 yfa_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de materias primas empleadas<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>aboraci\u00f3n de dichas especialidades y produc<span class=\"__1 _13\"></span>tos <span class=\"__1 _16\"></span>farm<span class=\"__1 _13\"></span>ac\u00e9uticos.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 yfb_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Asimismo, el objeto s<span class=\"__1 _13\"></span>ocial de la Sociedad Dominante <span class=\"__1 _13\"></span>tambi\u00e9n incluye: <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x62 h1_1 yfc_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>La <span class=\"__1 _17\"> </span>compra, <span class=\"__1 _17\"> </span>fabricaci\u00f3n, <span class=\"__1 _17\"> </span>almacenamiento,<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>comerciali<span class=\"__1 _13\"></span>zaci\u00f3n <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _17\"> </span>mediaci\u00f3n <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>venta <span class=\"__1 _17\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 yfd_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cosm\u00e9ticos, <span class=\"__1 _c\"> </span>productos <span class=\"__1 _c\"> </span>qu\u00edmicos, <span class=\"__1 _c\"> </span>biotecnol\u00f3gicos <span class=\"__1 _c\"> </span>y <span class=\"__1 _c\"> </span>de <span class=\"__1 _c\"> </span>diagn\u00f3stico <span class=\"__1 _c\"> </span>para <span class=\"__1 _c\"> </span>uso <span class=\"__1 _18\"> </span>human<span class=\"__1 _13\"></span>o, </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 yfe_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">veterinario, <span class=\"__1 _13\"></span>agroqu\u00edm<span class=\"__1 _13\"></span>ico y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>alimenticio, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>toda <span class=\"__1 _13\"></span>clase <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>utensilios, <span class=\"__1 _13\"></span>com<span class=\"__1 _13\"></span>pl<span class=\"__1 _10\"></span>ementos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span><span class=\"ls8_1\">y </span></div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 yff_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">accesorios para la in<span class=\"__1 _13\"></span>dustria qu\u00edmica, farmac\u00e9utica y cl\u00ed<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>ca.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x62 h1_1 y100_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>La investigaci\u00f3n de pri<span class=\"__1 _13\"></span>ncipios y productos qu\u00edmicos y<span class=\"__1 _13\"></span> farmac\u00e9uticos.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x62 h1_1 y101_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>La <span class=\"__1 _d\"> </span>compra, <span class=\"__1 _d\"> </span>venta, <span class=\"__1 _e\"> </span>alquileres, <span class=\"__1 _d\"> </span>parcelac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>urbanizaci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>solares, <span class=\"__1 _d\"> </span>terr<span class=\"__1 _13\"></span>enos <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>fincas <span class=\"__1 _d\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y102_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cualquier <span class=\"__1 _b_1\"> </span>naturaleza, <span class=\"__1 _17\"> </span>pudiendo <span class=\"__1 _b_1\"> </span>proceder <span class=\"__1 _b_1\"> </span>a <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _17\"> </span>edificaci\u00f3n <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>\u00e9stos <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _17\"> </span>a <span class=\"__1 _b_1\"> </span>su <span class=\"__1 _b_1\"> </span>enajenaci\u00f3n, </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y103_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00edntegramente, en forma <span class=\"__1 _13\"></span>parcial o en r\u00e9gimen de prop<span class=\"__1 _13\"></span>iedad horizontal.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x62 h1_1 y104_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>La prestaci\u00f3n <span class=\"__1 _13\"></span>de servicios <span class=\"__1 _13\"></span>de prevenci\u00f3n prop<span class=\"__1 _13\"></span>ios de las <span class=\"__1 _13\"></span>empresas y sociedades <span class=\"__1 _13\"></span>part\u00edcipes de </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y105_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la compa\u00f1\u00eda <span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> amparo <span class=\"__1 _13\"></span>de lo establecid<span class=\"__1 _13\"></span>o en el art\u00edculo <span class=\"__1 _13\"></span>15<span class=\"__1 _10\"></span> del Rea<span class=\"__1 _13\"></span>l Decreto 39/199<span class=\"__1 _13\"></span>7, de 17 de </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y106_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">enero <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>establece <span class=\"__1 _14\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>Reglamento <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>Servicios <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>Prevenci\u00f3n, <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>normati<span class=\"__1 _13\"></span>va <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>desarrollo. </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y107_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dicha <span class=\"__1 _12\"></span>act<span class=\"__1 _13\"></span>ividad <span class=\"__1 _12\"></span>podr\u00e1 <span class=\"__1 _14\"></span>regularse <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>desarrollarse <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>forma <span class=\"__1 _12\"></span>mancomuna<span class=\"__1 _13\"></span>da <span class=\"__1 _12\"></span>para <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _14\"></span>empresas </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y108_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">afines <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>part\u00edc<span class=\"__1 _13\"></span>ipes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>\u00e9sta<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>seg\u00fan <span class=\"__1 _14\"></span>lo <span class=\"__1 _14\"></span>esta<span class=\"__1 _13\"></span>blecido <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>art\u00edculo <span class=\"__1 _14\"></span>21<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>precitado<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>texto <span class=\"__1 _14\"></span>legal. </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y109_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Expresamente <span class=\"__1 _11\"> </span>se <span class=\"__1 _17\"> </span>hace <span class=\"__1 _11\"> </span>constar <span class=\"__1 _11\"> </span>que <span class=\"__1 _11\"> </span>dicha <span class=\"__1 _17\"> </span>activ<span class=\"__1 _13\"></span>idad <span class=\"__1 _17\"> </span>no <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>h<span class=\"__1 _13\"></span>al<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _17\"> </span>sujet<span class=\"__1 _13\"></span>a <span class=\"__1 _b_1\"> </span>a<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>autorizaci\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y10a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">administrativa  se<span class=\"__1 _13\"></span>g\u00fan  lo  establec<span class=\"__1 _13\"></span>ido<span class=\"__1 _10\"></span>  le<span class=\"__1 _13\"></span>galmente.  Dicha  ac<span class=\"__1 _13\"></span>tividad  podr\u00e1<span class=\"__1 _13\"></span>,  al<span class=\"__1 _13\"></span>  amparo  de <span class=\"__1 _b_1\"> </span>lo </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y10b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">establecido <span class=\"__1 _c\"> </span>en <span class=\"__1 _c\"> </span>el <span class=\"__1 _18\"> </span>art\u00edc<span class=\"__1 _13\"></span>ulo <span class=\"__1 _f\"> </span>15 <span class=\"__1 _f\"> </span>del <span class=\"__1 _c\"> </span>RD <span class=\"__1 _f\"> </span>39/<span class=\"__1 _13\"></span>1997, <span class=\"__1 _f\"> </span>ser <span class=\"__1 _f\"> </span>subcontrat<span class=\"__1 _13\"></span>ada <span class=\"__1 _18\"> </span>a <span class=\"__1 _c\"> </span>otras<span class=\"__1 _13\"></span> <span class=\"__1 _18\"> </span>entidades<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y10c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">especializadas. <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x62 h1_1 y10d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Dirigir <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>gestionar <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>p<span class=\"__1 _13\"></span>articipaci\u00f3n <span class=\"__1 _19\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>Sociedad <span class=\"__1 _d\"> </span>Dominante <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>cap<span class=\"__1 _13\"></span>ital <span class=\"__1 _19\"></span>social <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"> </span>otras<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x63 h1_1 y3e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">entidades, mediante l<span class=\"__1 _13\"></span>a correspondiente organizaci\u00f3n d<span class=\"__1 _13\"></span>e medios personales y materiales.<span class=\"__1 _12\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 y10e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dicho <span class=\"__1 _16\"></span>objeto <span class=\"__1 _16\"></span>soc<span class=\"__1 _13\"></span>ial, <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>acuerdo <span class=\"__1 _10\"></span>con <span class=\"__1 _16\"></span>los <span class=\"__1 _10\"></span>estatutos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Socie<span class=\"__1 _13\"></span>dad <span class=\"__1 _16\"></span>Dominante, <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>uede <span class=\"__1 _16\"></span>desarrollar, <span class=\"__1 _16\"></span>tota<span class=\"__1 _13\"></span>l </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 y10f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">o <span class=\"__1 _16\"></span>parcialmente, de <span class=\"__1 _16\"></span>modo <span class=\"__1 _16\"></span>direc<span class=\"__1 _13\"></span>to,<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>\u00ed <span class=\"__1 _16\"></span>misma <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>modo <span class=\"__1 _16\"></span>indirecto, <span class=\"__1 _16\"></span>me<span class=\"__1 _13\"></span>diante <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>titularida<span class=\"__1 _13\"></span>d <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>acciones, </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 y110_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">participaciones <span class=\"__1 _13\"></span>o cualesqui<span class=\"__1 _13\"></span>era otros <span class=\"__1 _13\"></span>derechos o <span class=\"__1 _13\"></span>intereses <span class=\"__1 _13\"></span>en sociedades <span class=\"__1 _13\"></span>u otro ti<span class=\"__1 _13\"></span>po<span class=\"__1 _13\"></span> de e<span class=\"__1 _13\"></span>ntidades con<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 y111_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">o sin <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>ersonalidad jur\u00eddica, residentes en Espa\u00f1a o <span class=\"__1 _10\"></span>en el <span class=\"__1 _10\"></span>extranjero, dedicadas a actividades id\u00e9nticas<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 y112_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">o an\u00e1logas a las incl<span class=\"__1 _13\"></span>ui<span class=\"__1 _10\"></span>das en e<span class=\"__1 _13\"></span>l objeto de la Sociedad Dominante.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 y113_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall, S.A. es una sociedad an<span class=\"__1 _13\"></span>\u00f3nima que cotiza en las Bolsas espa\u00f1olas inc<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>uidas en el Sistema d<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 y114_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Interconexi\u00f3n <span class=\"__1 _12\"></span>Burs<span class=\"__1 _13\"></span>\u00e1til <span class=\"__1 _13\"></span>(mer<span class=\"__1 _13\"></span>cado <span class=\"__1 _13\"></span>continuo). <span class=\"__1 _14\"></span>Su <span class=\"__1 _13\"></span>do<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>cili<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>social <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ituado <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>Ronda <span class=\"__1 _13\"></span>Ge<span class=\"__1 _13\"></span>neral <span class=\"__1 _13\"></span>Mitre<span class=\"__1 _13\"></span>, </div></div><div class=\"c_1 w1_1 h0_1 gs3\"><div class=\"t_1 m0_1 x1_1 h1_1 y115_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">151 <span class=\"__1 _16\"></span>de Barcelona <span class=\"__1 _16\"></span>(Espa\u00f1a).<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>La <span class=\"__1 _16\"></span>sede <span class=\"__1 _10\"></span>social <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>ubica <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>mism<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>direcci\u00f3n <span class=\"__1 _16\"></span>(Rond<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>General <span class=\"__1 _16\"></span>Mitre, <span class=\"__1 _10\"></span>151).<span class=\"__1 _13\"></span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Almirall, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "la compra, fabricaci\u00f3n, almacenamiento, comercializaci\u00f3n y mediaci\u00f3n en la venta de especialidades y productos farmac\u00e9uticos y de todo tipo de materias primas empleadas en la elaboraci\u00f3n de dichas especialidades y productos farmac\u00e9uticos. Asimismo, el objeto social de la Sociedad Dominante tambi\u00e9n incluye:  -  La  compra,  fabricaci\u00f3n,  almacenamiento,  comercializaci\u00f3n  y  mediaci\u00f3n  en  la  venta  de cosm\u00e9ticos,  productos  qu\u00edmicos,  biotecnol\u00f3gicos  y  de  diagn\u00f3stico  para  uso  humano, veterinario, agroqu\u00edmico y alimenticio, as\u00ed como de toda clase de utensilios, complementos y accesorios para la industria qu\u00edmica, farmac\u00e9utica y cl\u00ednica. -  La investigaci\u00f3n de principios y productos qu\u00edmicos y farmac\u00e9uticos. -  La  compra,  venta,  alquileres,  parcelaci\u00f3n  y  urbanizaci\u00f3n  de  solares,  terrenos  y  fincas  de cualquier  naturaleza,  pudiendo  proceder  a  la  edificaci\u00f3n  de  \u00e9stos  y  a  su  enajenaci\u00f3n, \u00edntegramente, en forma parcial o en r\u00e9gimen de propiedad horizontal. -  La prestaci\u00f3n de servicios de prevenci\u00f3n propios de las empresas y sociedades part\u00edcipes de la compa\u00f1\u00eda al amparo de lo establecido en el art\u00edculo 15 del Real Decreto 39/1997, de 17 de enero que establece el Reglamento de Servicios de Prevenci\u00f3n, y normativa de desarrollo. Dicha actividad podr\u00e1 regularse y desarrollarse de forma mancomunada para las empresas afines y part\u00edcipes de \u00e9sta seg\u00fan lo establecido en el art\u00edculo 21 del precitado texto legal. Expresamente  se  hace  constar  que  dicha  actividad  no  se  halla  sujeta  a  autorizaci\u00f3n administrativa  seg\u00fan  lo  establecido  legalmente.  Dicha  actividad  podr\u00e1,  al  amparo  de  lo establecido  en  el  art\u00edculo  15  del  RD  39/1997,  ser  subcontratada  a  otras  entidades especializadas.  -  Dirigir  y gestionar  la participaci\u00f3n  de la  Sociedad  Dominante  en  el capital social  de  otras entidades, mediante la correspondiente organizaci\u00f3n de medios personales y materiales. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Ronda General Mitre, 151 de Barcelona (Espa\u00f1a). ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Ronda General Mitre, 151 de Barcelona",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h15_1 y116_1 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">2.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Bases de presentaci\u00f3n de las cuentas anu<span class=\"__1 _13\"></span>ales consolidadas y principios de <span class=\"__1 _13\"></span>consolidaci\u00f3n </span></div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x62 h15_1 y117_1 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Marco normativo de <span class=\"__1 _13\"></span>Informaci\u00f3n Finan<span class=\"__1 _13\"></span>ciera aplicable al Grupo<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y118_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las cuentas <span class=\"__1 _13\"></span>anuales consolidadas <span class=\"__1 _13\"></span>del Grupo <span class=\"__1 _13\"></span>Almirall del ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cio an<span class=\"__1 _13\"></span>ual terminado el <span class=\"__1 _12\"></span>31 <span class=\"__1 _13\"></span>de diciembre </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y119_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _14\"></span>2024, <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>han <span class=\"__1 _14\"></span>obtenido <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>partir <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>registros<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>contabilidad <span class=\"__1 _14\"></span>mantenidos <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Sociedad </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y11a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dominante  y  por  l<span class=\"__1 _13\"></span>as  restantes  entidades<span class=\"__1 _13\"></span>  i<span class=\"__1 _10\"></span>ntegrada<span class=\"__1 _13\"></span>s  en  el  Grupo,  han  sido<span class=\"__1 _13\"></span>  formuladas  por  los </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y11b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Administradores de <span class=\"__1 _13\"></span>la Sociedad Dominante el d\u00eda <span class=\"__1 _13\"></span>21 de febrero de 2<span class=\"__1 _13\"></span>025<span class=\"ls9_1\">. </span> </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y11c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Estas <span class=\"__1 _16\"></span>cuentas <span class=\"__1 _16\"></span>anuales <span class=\"__1 _16\"></span>consolidadas <span class=\"__1 _16\"></span>han <span class=\"__1 _21\"></span>sido <span class=\"__1 _16\"></span>elaboradas <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>acuerd<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>lo <span class=\"__1 _16\"></span>establecido<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>Nor<span class=\"__1 _13\"></span>mas </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y11d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Internacionales <span class=\"__1 _b_1\"> </span>de  Inform<span class=\"__1 _13\"></span>aci\u00f3n  Financiera  (NI<span class=\"__1 _13\"></span>IF)  adoptadas <span class=\"__1 _b_1\"> </span>por  la <span class=\"__1 _b_1\"> </span>Uni\u00f3n  E<span class=\"__1 _13\"></span>uropea,  teniendo <span class=\"__1 _b_1\"> </span>en </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y11e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consideraci\u00f3n <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>t<span class=\"__1 _13\"></span>otalidad <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>princ<span class=\"__1 _13\"></span>ipios <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>normas <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ontables <span class=\"__1 _19\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>los <span class=\"__1 _d\"> </span>criterios <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>valoraci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y11f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">aplicaci\u00f3n obligatori<span class=\"__1 _13\"></span>a, as\u00ed como el C\u00f3d<span class=\"__1 _13\"></span>igo de Comercio, <span class=\"__1 _13\"></span>la Ley de Socieda<span class=\"__1 _13\"></span>des de Capital y <span class=\"__1 _12\"></span>el resto de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y120_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">legislaci\u00f3n <span class=\"__1 _13\"></span>mercantil <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>aplicable, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>form<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>muestran <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>imagen <span class=\"__1 _13\"></span>fiel <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>patrimonio <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y121_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">situaci\u00f3n  financiera <span class=\"__1 _b_1\"> </span>del  Grupo  Almirall  a  31  de  diciem<span class=\"__1 _13\"></span>bre  de<span class=\"__1 _10\"></span>  2024<span class=\"__1 _13\"></span>  y  de  los  resultados  de  sus </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y122_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">operaciones, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cambios<span class=\"__1 _13\"></span> en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>patrimonio <span class=\"__1 _13\"></span>neto<span class=\"__1 _13\"></span> co<span class=\"__1 _13\"></span>nsolidado y<span class=\"__1 _13\"></span> de<span class=\"__1 _13\"></span> los<span class=\"__1 _13\"></span> cam<span class=\"__1 _13\"></span>bios en<span class=\"__1 _13\"></span> el <span class=\"__1 _13\"></span>otro<span class=\"__1 _13\"></span> result<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y123_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">global <span class=\"__1 _12\"></span>consolidado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>flujos <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>efect<span class=\"__1 _13\"></span>ivo <span class=\"__1 _13\"></span>cons<span class=\"__1 _13\"></span>olidados <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>han <span class=\"__1 _13\"></span>pro<span class=\"__1 _13\"></span>ducido <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _14\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs5\"><div class=\"t_1 m0_1 x1_1 h1_1 y124_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ejercicio terminado en <span class=\"__1 _13\"></span>esa fecha. </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _12\"></span>cuen<span class=\"__1 _13\"></span>tas <span class=\"__1 _12\"></span>anuales <span class=\"__1 _14\"></span>consolidadas <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>han <span class=\"__1 _14\"></span>elaborado <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>acuerdo <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>enfoque <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>coste <span class=\"__1 _14\"></span>hist\u00f3rico, </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">modificado <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>lo <span class=\"__1 _12\"></span>correspon<span class=\"__1 _13\"></span>diente <span class=\"__1 _13\"></span>al <span class=\"__1 _12\"></span>registro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>instru<span class=\"__1 _13\"></span>mentos <span class=\"__1 _13\"></span>financi<span class=\"__1 _13\"></span>eros <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>raz<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>able <span class=\"__1 _12\"></span>seg\u00fan <span class=\"__1 _12\"></span>se </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y127_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">requiera conforme a l<span class=\"__1 _13\"></span>a normativa contable.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y128_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">No obsta<span class=\"__1 _13\"></span>nte, y <span class=\"__1 _13\"></span>dado que <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>principios contables <span class=\"__1 _13\"></span>y c<span class=\"__1 _13\"></span>riterios de v<span class=\"__1 _13\"></span>aloraci\u00f3n apl<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cados <span class=\"__1 _13\"></span>en la <span class=\"__1 _13\"></span>preparaci\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y129_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>cuentas an<span class=\"__1 _13\"></span>uales c<span class=\"__1 _13\"></span>onsolidadas <span class=\"__1 _13\"></span>del G<span class=\"__1 _13\"></span>rupo de<span class=\"__1 _13\"></span>l eje<span class=\"__1 _13\"></span>rcicio 20<span class=\"__1 _13\"></span>24 <span class=\"__1 _13\"></span>pueden<span class=\"__1 _13\"></span> diferir <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>utilizados <span class=\"__1 _13\"></span>por </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y12a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">algunas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>entidades <span class=\"__1 _12\"></span>integradas <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>mismo, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>proceso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>solidaci\u00f3n <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e ha<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>introducido </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y12b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">los ajustes y reclasificaciones necesarios para homogene<span class=\"__1 _13\"></span>izar <span class=\"__1 _10\"></span>entre s\u00ed tales principios y criterios y para </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y12c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">adecuarlos a las N<span class=\"__1 _13\"></span>ormas Internacionales de Informaci<span class=\"__1 _13\"></span>\u00f3n Financiera (NIIF)<span class=\"__1 _13\"></span>. </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y12d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las cuentas anuales consolidadas del Grupo correspondientes al ejercicio<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>20<span class=\"__1 _13\"></span>23 fueron aprobadas<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>por<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 yb_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _12\"></span>J<span class=\"__1 _13\"></span>unta <span class=\"__1 _12\"></span>G<span class=\"__1 _13\"></span>eneral <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>Ac<span class=\"__1 _13\"></span>cionistas <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>Sociedad <span class=\"__1 _14\"></span>Dominante<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>celebra<span class=\"__1 _13\"></span>da <span class=\"__1 _12\"></span>el <span class=\"__1 _19\"> </span><span class=\"ls7_1\">10<span class=\"__1 _13\"></span></span> <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>may<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2024. <span class=\"__1 _14\"></span>Las </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y12e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">presentes cuentas<span class=\"__1 _13\"></span> anuales consolidadas del<span class=\"__1 _13\"></span> Grupo correspondientes a<span class=\"__1 _13\"></span>l ejercicio 20<span class=\"__1 _13\"></span>24, se <span class=\"__1 _13\"></span>encuentran </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y12f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pendientes <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>apr<span class=\"__1 _13\"></span>obaci\u00f3n <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Ju<span class=\"__1 _13\"></span>nta <span class=\"__1 _21\"></span>Ge<span class=\"__1 _13\"></span>neral <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>Accionistas <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Socie<span class=\"__1 _13\"></span>dad <span class=\"__1 _21\"></span>Do<span class=\"__1 _13\"></span>minante. <span class=\"__1 _16\"></span>No <span class=\"__1 _16\"></span>obstante, </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y130_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _19\"> </span>Consej<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>Administraci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _d\"> </span>Sociedad <span class=\"__1 _19\"></span>D<span class=\"__1 _13\"></span>ominante <span class=\"__1 _19\"></span>prev\u00e9 <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>ser\u00e1n <span class=\"__1 _19\"></span>a<span class=\"__1 _13\"></span>probadas <span class=\"__1 _19\"></span>sin <span class=\"__1 _d\"> </span>ninguna </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y131_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">modificaci\u00f3n. </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x62 h15_1 y132_1 ff2_1 fs0_1 fc0_1 sc0_1 lsa_1 ws0_1\">b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Adopci\u00f3n Normas Intern<span class=\"__1 _13\"></span>acionales de Inf<span class=\"__1 _13\"></span>ormaci\u00f3n Financiera<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y133_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las cuentas <span class=\"__1 _13\"></span>anuales consolidadas <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l Grupo Almirall <span class=\"__1 _13\"></span>correspondientes a<span class=\"__1 _13\"></span>l ejercicio <span class=\"__1 _13\"></span>anual terminado <span class=\"__1 _13\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y134_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 <span class=\"__1 _13\"></span>de dic<span class=\"__1 _13\"></span>iembre d<span class=\"__1 _13\"></span>e 20<span class=\"__1 _13\"></span>05 fueron <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>primeras <span class=\"__1 _13\"></span>elaboradas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>Normas <span class=\"__1 _13\"></span>Internacionales </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y135_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _e\"> </span>I<span class=\"__1 _13\"></span>nformaci\u00f3n <span class=\"__1 _e\"> </span>F<span class=\"__1 _13\"></span>inanciera,  conforme  a <span class=\"__1 _e\"> </span>lo  establecido  en <span class=\"__1 _e\"> </span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _e\"> </span>Reglament<span class=\"__1 _13\"></span>o <span class=\"__1 _e\"> </span>(CE)  n\u00ba  1606/2002  del </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y136_1 ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">Pa<span class=\"ls0_1\">rlamento <span class=\"__1 _12\"></span>Europeo <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>Consejo <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>19 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ju<span class=\"__1 _13\"></span>lio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2002. <span class=\"__1 _12\"></span>En <span class=\"__1 _12\"></span>Espa\u00f1a, <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>obligaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>presentar </span></div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y137_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cuentas <span class=\"__1 _17\"> </span>anuales <span class=\"__1 _17\"> </span>consolid<span class=\"__1 _13\"></span>adas <span class=\"__1 _b_1\"> </span>bajo <span class=\"__1 _11\"> </span>NIIF <span class=\"__1 _17\"> </span>aprobadas<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _17\"> </span>Europa <span class=\"__1 _17\"> </span>fue, <span class=\"__1 _17\"> </span>asim<span class=\"__1 _13\"></span>ismo, <span class=\"__1 _b_1\"> </span>regulada <span class=\"__1 _11\"> </span>en <span class=\"__1 _17\"> </span>la </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y138_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">disposici\u00f3n final <span class=\"__1 _16\"></span>und\u00e9ci<span class=\"__1 _13\"></span>ma <span class=\"__1 _16\"></span>de la <span class=\"__1 _16\"></span>Ley 62/2003, de <span class=\"__1 _16\"></span>30 de <span class=\"__1 _16\"></span>diciembre, de medidas fiscales, <span class=\"__1 _10\"></span>administrativas<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y139_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y de orden social.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y13a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las  principales  p<span class=\"__1 _13\"></span>ol<span class=\"__1 _10\"></span>\u00edticas  c<span class=\"__1 _13\"></span>ontables  y  normas  de  val<span class=\"__1 _13\"></span>oraci\u00f3n  adoptadas  por <span class=\"__1 _17\"> </span>el  Grupo  Alm<span class=\"__1 _13\"></span>irall  se </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y13b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">presentan en la Not<span class=\"__1 _13\"></span>a 5<span class=\"ls9_1\">. </span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y3c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Con respecto a la <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>plicaci\u00f3n <span class=\"__1 _10\"></span>de las NIIF, las <span class=\"__1 _16\"></span>pri<span class=\"__1 _13\"></span>ncipales opciones que ha <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>omado el Grupo Almirall son </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y13c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">las siguientes: </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x62 h1_1 y13d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Presentar el balance c<span class=\"__1 _13\"></span>onsolidado clasificando sus element<span class=\"__1 _13\"></span>os como corrientes y no corrientes.<span class=\"__1 _12\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x62 h1_1 y13e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Presentar la cuenta d<span class=\"__1 _13\"></span>e p\u00e9rdidas y ganancias consol<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dada por natura<span class=\"__1 _13\"></span>leza.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x62 h1_1 y110_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Presentar el estado d<span class=\"__1 _13\"></span>e flujos de efectivo<span class=\"__1 _13\"></span> consolidado por el m\u00e9todo <span class=\"__1 _13\"></span>indirecto. </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x62 h1_1 y13f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Presentar  l<span class=\"__1 _13\"></span>os  ingresos  y <span class=\"__1 _b_1\"> </span>gastos  en <span class=\"__1 _b_1\"> </span>dos  estados <span class=\"__1 _b_1\"> </span>separados: <span class=\"__1 _b_1\"> </span>una  cuenta <span class=\"__1 _b_1\"> </span>de  p\u00e9rd<span class=\"__1 _13\"></span>ida<span class=\"__1 _10\"></span>s <span class=\"__1 _b_1\"> </span>y </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x63 h1_1 y140_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ganancias consolida<span class=\"__1 _13\"></span>da y un estado del resu<span class=\"__1 _13\"></span>ltado global consolidado.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y141_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tal <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>detalla <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>ontinuaci\u00f3n, <span class=\"__1 _14\"></span>durante <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>ejercicio <span class=\"__1 _14\"></span>2024 <span class=\"__1 _14\"></span>han <span class=\"__1 _14\"></span>entrado <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>vigor <span class=\"__1 _14\"></span>nuevas <span class=\"__1 _14\"></span>normas<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y142_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">contables (NIC/NIIF) e <span class=\"__1 _16\"></span>inter<span class=\"__1 _13\"></span>pretaciones <span class=\"__1 _16\"></span>(CI<span class=\"__1 _13\"></span>NIIF). Asimismo, <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la fecha de <span class=\"__1 _16\"></span>formu<span class=\"__1 _13\"></span>laci\u00f3n <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>las presentes </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y143_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cuentas <span class=\"__1 _20\"> </span>anuales <span class=\"__1 _20\"> </span>consolidadas, <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>han <span class=\"__1 _20\"> </span>publicado <span class=\"__1 _23\"> </span>nuevas <span class=\"__1 _23\"> </span>n<span class=\"__1 _13\"></span>ormas <span class=\"__1 _23\"> </span>contables <span class=\"__1 _23\"> </span>(NI<span class=\"__1 _13\"></span>C/NIIF) <span class=\"__1 _23\"> </span>e </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y144_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">interpretaciones <span class=\"__1 _14\"></span>(CINIIF) <span class=\"__1 _14\"></span>cuya <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>ntrada <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>vigor <span class=\"__1 _14\"></span>est\u00e1 <span class=\"__1 _14\"></span>prevista <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>ej<span class=\"__1 _13\"></span>ercicios <span class=\"__1 _12\"></span>contables<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h1_1 y145_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">iniciados el 1 de e<span class=\"__1 _13\"></span>nero de 2025 o con posteri<span class=\"__1 _13\"></span>oridad a dicha fecha.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h16_1 y146_1 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Normas, <span class=\"__1 _13\"></span>modificac<span class=\"__1 _13\"></span>iones <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>interpretaciones <span class=\"__1 _13\"></span>obl<span class=\"__1 _13\"></span>iga<span class=\"__1 _10\"></span>torias <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>t<span class=\"__1 _13\"></span>odos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omen<span class=\"__1 _10\"></span>zados <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>1<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h16_1 y147_1 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">enero de 2024:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x62 h1_1 y148_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Clasificaci\u00f3n de pas<span class=\"__1 _13\"></span>ivos como Corrientes o No corr<span class=\"__1 _13\"></span>ientes <span class=\"ff5_1\">\u2013</span> Modificac<span class=\"__1 _13\"></span>i\u00f3n a la NIC 1. </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x62 h1_1 y11b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Pasivos <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>arrendamiento <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>una <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>enta <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _12\"></span>arrenda<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>ento <span class=\"__1 _14\"></span>posterior <span class=\"__1 _14\"></span><span class=\"ff5_1\">\u2013</span> <span class=\"__1 _14\"></span>Modificaciones <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x63 h1_1 y149_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">NIIF 16. </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x62 h1_1 y11d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Acuerdos Financier<span class=\"__1 _13\"></span>os con Proveedores<span class=\"__1 _13\"></span> (<span class=\"ff4_1\">Confirming</span>) <span class=\"ff5_1\">\u2013</span> Modificacio<span class=\"__1 _13\"></span>nes a las NIC 7 y NIIF 7.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x62 h1_1 y14a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Reforma Fiscal Internac<span class=\"__1 _13\"></span>ional <span class=\"ff5_1\">\u2013</span> Reglas del <span class=\"__1 _13\"></span>Modelo de Pilar 2 <span class=\"__1 _13\"></span><span class=\"ff5_1\">\u2013</span> Modificaciones a la NIC 12.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h16_1 y14b_1 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Normas, <span class=\"__1 _13\"></span>modificaciones <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>interpretaciones <span class=\"__1 _13\"></span>que t<span class=\"__1 _13\"></span>odav\u00eda no <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>entrado <span class=\"__1 _13\"></span>en vi<span class=\"__1 _13\"></span>gor, <span class=\"__1 _13\"></span>pero que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pueden </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x1_1 h16_1 y14c_1 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">adoptar con anticipac<span class=\"__1 _13\"></span>i\u00f3n: </div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x62 h1_1 y14d_1 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Ausencia <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>Convertibilid<span class=\"__1 _13\"></span>ad <span class=\"__1 _13\"></span><span class=\"ff5_1\">\u2013</span> <span class=\"__1 _12\"></span>M<span class=\"__1 _13\"></span>odificaciones <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>NI<span class=\"__1 _13\"></span>C <span class=\"__1 _13\"></span>21, <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>fecha <span class=\"__1 _12\"></span>efect<span class=\"__1 _13\"></span>iva <span class=\"__1 _13\"></span>1 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>enero <span class=\"__1 _12\"></span>de </span></div></div><div class=\"c_1 w1_1 h0_1 gs7\"><div class=\"t_1 m0_1 x63 h1_1 y14e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2025. </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x62 h1_1 y14f_1 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Clasificaci\u00f3n <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>valorac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>activos <span class=\"__1 _16\"></span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>eros <span class=\"ff5_1\">\u2013</span> <span class=\"__1 _21\"></span>Modi<span class=\"__1 _13\"></span>fi<span class=\"__1 _10\"></span>caciones <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>NIIF <span class=\"__1 _16\"></span>9 <span class=\"__1 _21\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>NIIF<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>7, <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>echa </span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x63 h1_1 y150_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">efectiva 1 de enero d<span class=\"__1 _13\"></span>e 2026. </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x62 h1_1 y151_1 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>NIIF <span class=\"__1 _14\"></span>18 <span class=\"__1 _14\"></span>Presentaci\u00f3n <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>esglose <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>estados <span class=\"__1 _14\"></span>financie<span class=\"__1 _13\"></span>ros, <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>efec<span class=\"__1 _13\"></span>tiva <span class=\"__1 _14\"></span>1 <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>enero <span class=\"__1 _14\"></span>de </span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x63 h1_1 y152_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2027. </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x62 h1_1 y153_1 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>NIIF <span class=\"__1 _13\"></span>19 <span class=\"__1 _13\"></span>Sociedades <span class=\"__1 _13\"></span>dependientes <span class=\"__1 _13\"></span>sin resp<span class=\"__1 _13\"></span>onsabilidad <span class=\"__1 _13\"></span>p\u00fablica: D<span class=\"__1 _13\"></span>esgloses, <span class=\"__1 _13\"></span>con fe<span class=\"__1 _13\"></span>cha efect<span class=\"__1 _13\"></span>iva </span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x63 h1_1 y154_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">1 de enero de 20<span class=\"__1 _13\"></span>27. </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x62 h1_1 y5d_1 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Venta <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>contribuci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>inversor <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>asociada <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>negocio <span class=\"__1 _13\"></span>conjunto <span class=\"__1 _13\"></span><span class=\"ff5_1\">\u2013<span class=\"__1 _13\"></span></span> Adend<span class=\"__1 _13\"></span>as a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a </span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x63 h1_1 y155_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">NIIF <span class=\"__1 _13\"></span><span class=\"ls7_1\">10</span> <span class=\"__1 _13\"></span>Estados <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>Consolida<span class=\"lsc_1\">do</span>s <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>NIC <span class=\"ls7_1\">28</span> <span class=\"__1 _13\"></span>Invers<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _13\"></span>en en<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>dades <span class=\"__1 _13\"></span>asociadas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>en </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x63 h1_1 y156_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">negocios conjuntos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y157_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tal y <span class=\"__1 _13\"></span>como se <span class=\"__1 _13\"></span>ha se\u00f1alado <span class=\"__1 _13\"></span>anteriormente, <span class=\"__1 _13\"></span>el Grupo no <span class=\"__1 _13\"></span>ha consider<span class=\"__1 _13\"></span>ado la aplicac<span class=\"__1 _13\"></span>i\u00f3n anticipada <span class=\"__1 _13\"></span>de las </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y158_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Normas <span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>interpre<span class=\"__1 _13\"></span>taciones <span class=\"__1 _13\"></span>antes <span class=\"__1 _13\"></span>detalladas <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>cualquier <span class=\"__1 _13\"></span>caso <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>est\u00e1 <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>nalizando <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>impacto </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y159_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span>tas <span class=\"__1 _14\"></span>nuevas <span class=\"__1 _19\"></span>normas/<span class=\"__1 _13\"></span>modificaciones/interpretaci<span class=\"__1 _13\"></span>ones <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>uedan <span class=\"__1 _14\"></span>te<span class=\"__1 _13\"></span>ner <span class=\"__1 _14\"></span>sobre <span class=\"__1 _19\"></span>las <span class=\"__1 _19\"></span>cuentas <span class=\"__1 _19\"></span>anua<span class=\"__1 _13\"></span>les </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y15a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidadas del Grup<span class=\"__1 _13\"></span>o, en caso de ser ad<span class=\"__1 _13\"></span>o<span class=\"ls7_1\">ptad</span>as por la U<span class=\"__1 _13\"></span>ni\u00f3n Europea. </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x62 h15_1 y15b ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">c)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Comparaci\u00f3n de la inf<span class=\"__1 _13\"></span>ormaci\u00f3n </span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y15c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">No <span class=\"__1 _e\"> </span>ha <span class=\"__1 _e\"> </span>habido <span class=\"__1 _e\"> </span>cambios <span class=\"__1 _e\"> </span>si<span class=\"__1 _13\"></span>gni<span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>icativos <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>composic<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _e\"> </span>del <span class=\"__1 _e\"> </span>Grupo <span class=\"__1 _e\"> </span>que <span class=\"__1 _e\"> </span>pued<span class=\"__1 _13\"></span>an <span class=\"__1 _d\"> </span>afectar <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>forma<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y15d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">significativa la <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>mparabilidad de <span class=\"__1 _16\"></span>las cifras del <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>alance consolidado <span class=\"ls7_1\">a </span>31 <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>diciem<span class=\"__1 _13\"></span>bre <span class=\"__1 _16\"></span>de 2024 con las </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y15e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del <span class=\"__1 _14\"></span>31 <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>diciem<span class=\"__1 _13\"></span>bre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2023<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _19\"></span>las <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>la <span class=\"__1 _14\"></span>cu<span class=\"__1 _13\"></span>enta <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>ganancias <span class=\"__1 _14\"></span>cons<span class=\"__1 _13\"></span>olidada <span class=\"__1 _14\"></span>del </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y15f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ejercicio <span class=\"__1 _13\"></span>terminado <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>terminado <span class=\"__1 _13\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y160 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">2023<span class=\"ls0_1\">.  </span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x62 h15_1 y161 ff2_1 fs0_1 fc0_1 sc0_1 lsa_1 ws0_1\">d)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Moneda funcional<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y162 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _21\"></span>pres<span class=\"__1 _13\"></span>entes <span class=\"__1 _21\"></span>cuent<span class=\"__1 _13\"></span>as <span class=\"__1 _21\"></span>anuales <span class=\"__1 _16\"></span>cons<span class=\"__1 _13\"></span>olidadas <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>prese<span class=\"__1 _13\"></span>ntan <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>euros <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>ser <span class=\"__1 _16\"></span>\u00e9sta<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>oneda <span class=\"__1 _21\"></span>del entorno<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y163 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">econ\u00f3mico <span class=\"__1 _13\"></span>principal en <span class=\"__1 _13\"></span>el q<span class=\"__1 _13\"></span>ue opera <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> G<span class=\"__1 _13\"></span>rupo. <span class=\"__1 _13\"></span>Otras di<span class=\"__1 _13\"></span>visas r<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>evantes <span class=\"__1 _13\"></span>en la <span class=\"__1 _13\"></span>operativa del <span class=\"__1 _13\"></span>Grupo s<span class=\"__1 _13\"></span>on </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y164 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el d\u00f3lar estadounid<span class=\"__1 _13\"></span>ense, la libra esterlina y el franco su<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>zo, entre otras<span class=\"__1 _13\"></span> (ver Nota <span class=\"__1 _13\"></span><span class=\"lsc_1\">22<span class=\"__1 _10\"></span><span class=\"lsd_1\">).</span></span><span class=\"lsc_1\"><span class=\"lsd_1\"><span class=\"ls0_1\"> </span></span></span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x62 h15_1 y165 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">e)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Estimaciones realizada<span class=\"__1 _13\"></span>s  </span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y166 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los  resultados  consolidados  y  la  determinaci\u00f3n  del  patrimonio  consolidado  son  sensibles  a  los </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y167 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principios <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>pol\u00edt<span class=\"__1 _13\"></span>icas <span class=\"__1 _21\"></span>contables, <span class=\"__1 _10\"></span>criterios <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>val<span class=\"__1 _13\"></span>oraci\u00f3n <span class=\"__1 _21\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>estimaciones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>seguidos <span class=\"__1 _16\"></span>por los <span class=\"__1 _21\"></span>Administrad<span class=\"__1 _13\"></span>ores </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y168 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>Sociedad <span class=\"__1 _12\"></span>Dominante<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>elaborac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>cuen<span class=\"__1 _13\"></span>tas <span class=\"__1 _12\"></span>anuales <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>solidadas<span class=\"__1 _13\"></span>. <span class=\"__1 _13\"></span>En <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>cuentas </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y169 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">anuales <span class=\"__1 _13\"></span>consolidadas <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>correspondientes <span class=\"__1 _13\"></span>al <span class=\"__1 _12\"></span>ejercicio <span class=\"__1 _13\"></span>anual <span class=\"__1 _13\"></span>termin<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>o <span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y16a ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">2024<span class=\"ls0_1\">, <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>han <span class=\"__1 _14\"></span>utilizado<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>ocasionalmente <span class=\"__1 _14\"></span>estimaciones <span class=\"__1 _14\"></span>realiz<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>as <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>direcci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>las </span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y16b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">entidades <span class=\"__1 _16\"></span>conso<span class=\"__1 _13\"></span>lidadas, <span class=\"__1 _16\"></span>ratificadas <span class=\"__1 _10\"></span>posterior<span class=\"__1 _13\"></span>mente <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>los A<span class=\"__1 _16\"></span>dm<span class=\"__1 _13\"></span>inistradores de <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>S<span class=\"__1 _13\"></span>ociedad <span class=\"__1 _16\"></span>Dominante<span class=\"__1 _13\"></span>, </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y16c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">para <span class=\"__1 _17\"> </span>cuantificar <span class=\"__1 _17\"> </span>algunos <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>activos, <span class=\"__1 _17\"> </span>pasivos, <span class=\"__1 _17\"> </span>ingres<span class=\"__1 _13\"></span>os, <span class=\"__1 _b_1\"> </span>gastos <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>compromisos <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>figuran<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y16d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">registrados en ellas. <span class=\"__1 _13\"></span>B\u00e1sicamente, estas estimaciones <span class=\"__1 _13\"></span>se refieren a:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x4c h1_1 y16e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Las <span class=\"__1 _16\"></span>p\u00e9rdidas por <span class=\"__1 _16\"></span>deterioro de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>determi<span class=\"__1 _13\"></span>nados <span class=\"__1 _21\"></span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _16\"></span>materiales, <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ntangibles <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>fond<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>comerci<span class=\"__1 _13\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x64 h1_1 y16f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que se deriv<span class=\"__1 _13\"></span>an de la no rec<span class=\"__1 _13\"></span>uperabilidad del valor <span class=\"__1 _13\"></span>contable registrado <span class=\"__1 _13\"></span>de dichos activos (Nota <span class=\"__1 _12\"></span>5-<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x64 h1_1 y170 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">d)<span class=\"lse_1\">, <span class=\"ls0_1\">7-</span></span>b)<span class=\"lse_1\">, <span class=\"ls0_1\">8 <span class=\"lsf_1\">y </span>9<span class=\"lsd_1\">).<span class=\"__1 _13\"></span></span> </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x4c h1_1 y171 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>La vida \u00fatil de los act<span class=\"__1 _13\"></span>ivos intangibles y materiales (No<span class=\"__1 _13\"></span>tas <span class=\"__1 _13\"></span>5-<span class=\"ls7_1\">b)</span> <span class=\"lsf_1\">y </span>5-<span class=\"lsf_1\">c)<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x4c h1_1 y172 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span><span class=\"ls7_1\">La e</span>valuaci\u00f3n de <span class=\"__1 _13\"></span>la recuperabilidad de los activos <span class=\"__1 _13\"></span>por impuestos diferidos (Nota <span class=\"__1 _13\"></span><span class=\"lsc_1\">23<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x4c h1_1 y173 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>El valor razonable de d<span class=\"__1 _13\"></span>eterminados activos financiero<span class=\"__1 _13\"></span>s no cotizados (Nota 5<span class=\"__1 _13\"></span>-<span class=\"ls10_1\">j)</span> y <span class=\"ls7_1\">12<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x4c h1_1 y174 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Las  hip\u00f3tes<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>s <span class=\"__1 _b_1\"> </span>precisas <span class=\"__1 _b_1\"> </span>para  la <span class=\"__1 _b_1\"> </span>determinaci\u00f3n <span class=\"__1 _b_1\"> </span>del  p<span class=\"__1 _13\"></span>asivo  actuarial <span class=\"__1 _b_1\"> </span>de  l<span class=\"__1 _13\"></span>as  obligaciones <span class=\"__1 _b_1\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x64 h1_1 y175 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">prestaciones por retiro <span class=\"__1 _13\"></span>en coordinaci\u00f3n con un experto<span class=\"__1 _13\"></span> i<span class=\"__1 _10\"></span>ndependiente (Not<span class=\"__1 _13\"></span>a 5-<span class=\"__1 _13\"></span><span class=\"ls11_1\">l)<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y176 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _13\"></span>pesar <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>es<span class=\"__1 _13\"></span>tas <span class=\"__1 _13\"></span>estimaciones <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>realizaron <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>mejor <span class=\"__1 _13\"></span>informaci\u00f3n <span class=\"__1 _13\"></span>disponible <span class=\"__1 _13\"></span>al<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>31 </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y177 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de diciembre de 2024<span class=\"__1 _13\"></span> sobre los hechos analizad<span class=\"__1 _13\"></span>os, es posible que acontecimien<span class=\"__1 _13\"></span>tos que puedan tener </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y178 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">lugar <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>futuro <span class=\"__1 _13\"></span>obliguen <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>modificarlas <span class=\"__1 _13\"></span>(al <span class=\"__1 _13\"></span>alza <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>baja) <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>pr\u00f3ximos <span class=\"__1 _13\"></span>ejercicios; <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>har\u00eda, </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y179 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">conforme <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>estableci<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NIC <span class=\"__1 _13\"></span>8, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>forma <span class=\"__1 _13\"></span>prospectiva <span class=\"__1 _13\"></span>recon<span class=\"__1 _13\"></span>ociendo <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>efectos <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>cambio <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs9\"><div class=\"t_1 m0_1 x1_1 h1_1 y17a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">estimaci\u00f3n en la corresp<span class=\"__1 _13\"></span>ondiente cuenta de p\u00e9rdidas <span class=\"__1 _13\"></span>y ganancias consolidada.<span class=\"__1 _13\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Marco normativo de <span class=\"__1 _13\"></span>Informaci\u00f3n Finan<span class=\"__1 _13\"></span>ciera aplicable al Grupo<span class=\"__1 _13\"></span> </span>Las cuentas <span class=\"__1 _13\"></span>anuales consolidadas <span class=\"__1 _13\"></span>del Grupo <span class=\"__1 _13\"></span>Almirall del ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cio an<span class=\"__1 _13\"></span>ual terminado el <span class=\"__1 _12\"></span>31 <span class=\"__1 _13\"></span>de diciembre de <span class=\"__1 _14\"></span>2024, <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>han <span class=\"__1 _14\"></span>obtenido <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>partir <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>registros<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>contabilidad <span class=\"__1 _14\"></span>mantenidos <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Sociedad Dominante  y  por  l<span class=\"__1 _13\"></span>as  restantes  entidades<span class=\"__1 _13\"></span>  i<span class=\"__1 _10\"></span>ntegrada<span class=\"__1 _13\"></span>s  en  el  Grupo,  han  sido<span class=\"__1 _13\"></span>  formuladas  por  los Administradores de <span class=\"__1 _13\"></span>la Sociedad Dominante el d\u00eda <span class=\"__1 _13\"></span>21 de febrero de 2<span class=\"__1 _13\"></span>025<span class=\"ls9_1\">. </span> Estas <span class=\"__1 _16\"></span>cuentas <span class=\"__1 _16\"></span>anuales <span class=\"__1 _16\"></span>consolidadas <span class=\"__1 _16\"></span>han <span class=\"__1 _21\"></span>sido <span class=\"__1 _16\"></span>elaboradas <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>acuerd<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>lo <span class=\"__1 _16\"></span>establecido<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>Nor<span class=\"__1 _13\"></span>mas Internacionales <span class=\"__1 _b_1\"> </span>de  Inform<span class=\"__1 _13\"></span>aci\u00f3n  Financiera  (NI<span class=\"__1 _13\"></span>IF)  adoptadas <span class=\"__1 _b_1\"> </span>por  la <span class=\"__1 _b_1\"> </span>Uni\u00f3n  E<span class=\"__1 _13\"></span>uropea,  teniendo <span class=\"__1 _b_1\"> </span>en consideraci\u00f3n <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>t<span class=\"__1 _13\"></span>otalidad <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>princ<span class=\"__1 _13\"></span>ipios <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>normas <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ontables <span class=\"__1 _19\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>los <span class=\"__1 _d\"> </span>criterios <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>valoraci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> aplicaci\u00f3n obligatori<span class=\"__1 _13\"></span>a, as\u00ed como el C\u00f3d<span class=\"__1 _13\"></span>igo de Comercio, <span class=\"__1 _13\"></span>la Ley de Socieda<span class=\"__1 _13\"></span>des de Capital y <span class=\"__1 _12\"></span>el resto de<span class=\"__1 _13\"></span> legislaci\u00f3n <span class=\"__1 _13\"></span>mercantil <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>aplicable, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>form<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>muestran <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>imagen <span class=\"__1 _13\"></span>fiel <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>patrimonio <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la situaci\u00f3n  financiera <span class=\"__1 _b_1\"> </span>del  Grupo  Almirall  a  31  de  diciem<span class=\"__1 _13\"></span>bre  de<span class=\"__1 _10\"></span>  2024<span class=\"__1 _13\"></span>  y  de  los  resultados  de  sus operaciones, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cambios<span class=\"__1 _13\"></span> en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>patrimonio <span class=\"__1 _13\"></span>neto<span class=\"__1 _13\"></span> co<span class=\"__1 _13\"></span>nsolidado y<span class=\"__1 _13\"></span> de<span class=\"__1 _13\"></span> los<span class=\"__1 _13\"></span> cam<span class=\"__1 _13\"></span>bios en<span class=\"__1 _13\"></span> el <span class=\"__1 _13\"></span>otro<span class=\"__1 _13\"></span> result<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>o global <span class=\"__1 _12\"></span>consolidado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>flujos <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>efect<span class=\"__1 _13\"></span>ivo <span class=\"__1 _13\"></span>cons<span class=\"__1 _13\"></span>olidados <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>han <span class=\"__1 _13\"></span>pro<span class=\"__1 _13\"></span>ducido <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _14\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _13\"></span> ejercicio terminado en <span class=\"__1 _13\"></span>esa fecha. Las <span class=\"__1 _12\"></span>cuen<span class=\"__1 _13\"></span>tas <span class=\"__1 _12\"></span>anuales <span class=\"__1 _14\"></span>consolidadas <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>han <span class=\"__1 _14\"></span>elaborado <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>acuerdo <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>enfoque <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>coste <span class=\"__1 _14\"></span>hist\u00f3rico, modificado <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>lo <span class=\"__1 _12\"></span>correspon<span class=\"__1 _13\"></span>diente <span class=\"__1 _13\"></span>al <span class=\"__1 _12\"></span>registro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>instru<span class=\"__1 _13\"></span>mentos <span class=\"__1 _13\"></span>financi<span class=\"__1 _13\"></span>eros <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>raz<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>able <span class=\"__1 _12\"></span>seg\u00fan <span class=\"__1 _12\"></span>se requiera conforme a l<span class=\"__1 _13\"></span>a normativa contable.<span class=\"__1 _13\"></span> No obsta<span class=\"__1 _13\"></span>nte, y <span class=\"__1 _13\"></span>dado que <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>principios contables <span class=\"__1 _13\"></span>y c<span class=\"__1 _13\"></span>riterios de v<span class=\"__1 _13\"></span>aloraci\u00f3n apl<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cados <span class=\"__1 _13\"></span>en la <span class=\"__1 _13\"></span>preparaci\u00f3n de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>cuentas an<span class=\"__1 _13\"></span>uales c<span class=\"__1 _13\"></span>onsolidadas <span class=\"__1 _13\"></span>del G<span class=\"__1 _13\"></span>rupo de<span class=\"__1 _13\"></span>l eje<span class=\"__1 _13\"></span>rcicio 20<span class=\"__1 _13\"></span>24 <span class=\"__1 _13\"></span>pueden<span class=\"__1 _13\"></span> diferir <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>utilizados <span class=\"__1 _13\"></span>por algunas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>entidades <span class=\"__1 _12\"></span>integradas <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>mismo, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>proceso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>solidaci\u00f3n <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e ha<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>introducido los ajustes y reclasificaciones necesarios para homogene<span class=\"__1 _13\"></span>izar <span class=\"__1 _10\"></span>entre s\u00ed tales principios y criterios y para adecuarlos a las N<span class=\"__1 _13\"></span>ormas Internacionales de Informaci<span class=\"__1 _13\"></span>\u00f3n Financiera (NIIF)<span class=\"__1 _13\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Las cuentas anuales consolidadas del Grupo correspondientes al ejercicio<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>20<span class=\"__1 _13\"></span>23 fueron aprobadas<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>por<span class=\"__1 _13\"></span> la <span class=\"__1 _12\"></span>J<span class=\"__1 _13\"></span>unta <span class=\"__1 _12\"></span>G<span class=\"__1 _13\"></span>eneral <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>Ac<span class=\"__1 _13\"></span>cionistas <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>Sociedad <span class=\"__1 _14\"></span>Dominante<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>celebra<span class=\"__1 _13\"></span>da <span class=\"__1 _12\"></span>el <span class=\"__1 _19\"> </span><span class=\"ls7_1\">10<span class=\"__1 _13\"></span></span> <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>may<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2024. <span class=\"__1 _14\"></span>Las presentes cuentas<span class=\"__1 _13\"></span> anuales consolidadas del<span class=\"__1 _13\"></span> Grupo correspondientes a<span class=\"__1 _13\"></span>l ejercicio 20<span class=\"__1 _13\"></span>24, se <span class=\"__1 _13\"></span>encuentran pendientes <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>apr<span class=\"__1 _13\"></span>obaci\u00f3n <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Ju<span class=\"__1 _13\"></span>nta <span class=\"__1 _21\"></span>Ge<span class=\"__1 _13\"></span>neral <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>Accionistas <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Socie<span class=\"__1 _13\"></span>dad <span class=\"__1 _21\"></span>Do<span class=\"__1 _13\"></span>minante. <span class=\"__1 _16\"></span>No <span class=\"__1 _16\"></span>obstante, el <span class=\"__1 _19\"> </span>Consej<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>Administraci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _d\"> </span>Sociedad <span class=\"__1 _19\"></span>D<span class=\"__1 _13\"></span>ominante <span class=\"__1 _19\"></span>prev\u00e9 <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>ser\u00e1n <span class=\"__1 _19\"></span>a<span class=\"__1 _13\"></span>probadas <span class=\"__1 _19\"></span>sin <span class=\"__1 _d\"> </span>ninguna modificaci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "Moneda funcional<span class=\"__1 _13\"></span> Las <span class=\"__1 _21\"></span>pres<span class=\"__1 _13\"></span>entes <span class=\"__1 _21\"></span>cuent<span class=\"__1 _13\"></span>as <span class=\"__1 _21\"></span>anuales <span class=\"__1 _16\"></span>cons<span class=\"__1 _13\"></span>olidadas <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>prese<span class=\"__1 _13\"></span>ntan <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>euros <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>ser <span class=\"__1 _16\"></span>\u00e9sta<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>oneda <span class=\"__1 _21\"></span>del entorno<span class=\"__1 _13\"></span> econ\u00f3mico <span class=\"__1 _13\"></span>principal en <span class=\"__1 _13\"></span>el q<span class=\"__1 _13\"></span>ue opera <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> G<span class=\"__1 _13\"></span>rupo. <span class=\"__1 _13\"></span>Otras di<span class=\"__1 _13\"></span>visas r<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>evantes <span class=\"__1 _13\"></span>en la <span class=\"__1 _13\"></span>operativa del <span class=\"__1 _13\"></span>Grupo s<span class=\"__1 _13\"></span>on el d\u00f3lar estadounid<span class=\"__1 _13\"></span>ense, la libra esterlina y el franco su<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>zo, entre otras<span class=\"__1 _13\"></span> (ver Nota <span class=\"__1 _13\"></span><span class=\"lsc_1\">22<span class=\"__1 _10\"></span><span class=\"lsd_1\">).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "3.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Principios de consolida<span class=\"__1 _13\"></span>ci\u00f3n y variaciones del pe<span class=\"__1 _13\"></span>r\u00edmetro<span class=\"__1 _13\"></span> </span>a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Principios de consolida<span class=\"__1 _13\"></span>ci\u00f3n </span>Las cuentas <span class=\"__1 _13\"></span>anuales conso<span class=\"__1 _13\"></span>lidadas adjuntas <span class=\"__1 _13\"></span>se han pr<span class=\"__1 _13\"></span>eparado a p<span class=\"__1 _13\"></span>artir de los <span class=\"__1 _13\"></span>registros de <span class=\"__1 _13\"></span>contabilidad de Almirall, <span class=\"__1 _16\"></span>S.A. y de <span class=\"__1 _16\"></span>las sociedades controladas por <span class=\"__1 _10\"></span>la misma, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>uyas <span class=\"__1 _16\"></span>cue<span class=\"__1 _13\"></span>ntas <span class=\"__1 _16\"></span>anu<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>es son <span class=\"__1 _16\"></span>form<span class=\"__1 _13\"></span>uladas por los Administradores<span class=\"__1 _13\"></span> de cada sociedad.<span class=\"__1 _13\"></span> En <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>proceso <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>nsolidaci\u00f3n <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>han <span class=\"__1 _12\"></span>considerado <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _12\"></span>sociedades <span class=\"__1 _12\"></span>dependientes<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _13\"></span>Almirall<span class=\"__1 _13\"></span> detalladas en el Anexo.<span class=\"__1 _13\"></span> Las <span class=\"__1 _d\"> </span>sociedades <span class=\"__1 _d\"> </span>dependien<span class=\"__1 _13\"></span>tes <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _19\"></span>todas<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>aquellas <span class=\"__1 _d\"> </span>sobre <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>tiene <span class=\"__1 _d\"> </span>control. <span class=\"__1 _d\"> </span>El <span class=\"__1 _d\"> </span>Grupo controla <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>entidad <span class=\"__1 _14\"></span>cuando <span class=\"__1 _14\"></span>est\u00e1 <span class=\"__1 _14\"></span>expuest<span class=\"__1 _13\"></span>o, <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>t<span class=\"__1 _13\"></span>iene <span class=\"__1 _14\"></span>derecho, <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>unos <span class=\"__1 _14\"></span>rendimientos <span class=\"__1 _14\"></span>variables <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>su implicaci\u00f3n en la participada y tiene capacidad para influir <span class=\"__1 _10\"></span>sobre estos rendimiento<span class=\"__1 _13\"></span>s <span class=\"__1 _10\"></span>a trav\u00e9s del <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>oder para <span class=\"__1 _16\"></span>dirigir las <span class=\"__1 _16\"></span>actividades relevantes <span class=\"__1 _16\"></span>de l<span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>ent<span class=\"__1 _13\"></span>idad. <span class=\"__1 _16\"></span>La<span class=\"__1 _13\"></span>s <span class=\"__1 _16\"></span>sociedades dependientes <span class=\"__1 _16\"></span>se consolidan <span class=\"__1 _16\"></span>desde<span class=\"__1 _13\"></span> la <span class=\"__1 _16\"></span>fecha en <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>se transfiere <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>ontrol <span class=\"__1 _16\"></span>al Grupo. <span class=\"__1 _10\"></span>Dejan de <span class=\"__1 _16\"></span>consolidarse a <span class=\"__1 _16\"></span>partir de <span class=\"__1 _16\"></span>la fecha <span class=\"__1 _16\"></span>en que <span class=\"__1 _16\"></span>cesa el control. Los <span class=\"__1 _e\"> </span>criterios  seguidos <span class=\"__1 _e\"> </span>para <span class=\"__1 _e\"> </span>det<span class=\"__1 _13\"></span>erminar <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>m\u00e9todo  de <span class=\"__1 _e\"> </span>consolidaci\u00f3n  aplicable <span class=\"__1 _e\"> </span>a <span class=\"__1 _e\"> </span>cada  una <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>as sociedades <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>componen <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Grupo <span class=\"__1 _16\"></span>Almirall <span class=\"__1 _16\"></span>ha <span class=\"__1 _16\"></span>sido <span class=\"__1 _16\"></span>el <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>integrac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _21\"></span>global, <span class=\"__1 _16\"></span>por <span class=\"__1 _21\"></span>tr<span class=\"__1 _13\"></span>atarse <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ociedades sobre las <span class=\"__1 _13\"></span>que se mantien<span class=\"__1 _13\"></span>e <span class=\"ls7_1\">una <span class=\"__1 _13\"></span></span>participaci\u00f3n <span class=\"__1 _13\"></span>directa o i<span class=\"__1 _13\"></span>ndi<span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ecta superior a<span class=\"__1 _13\"></span>l 50% y <span class=\"__1 _13\"></span>en las que <span class=\"__1 _13\"></span>existe un control <span class=\"__1 _f\"> </span>efect<span class=\"__1 _13\"></span>ivo <span class=\"__1 _18\"> </span>por <span class=\"__1 _f\"> </span>t<span class=\"__1 _13\"></span>ener <span class=\"__1 _f\"> </span>mayor\u00eda <span class=\"__1 _f\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _18\"> </span>vot<span class=\"__1 _13\"></span>os <span class=\"__1 _18\"> </span>en <span class=\"__1 _c\"> </span>sus <span class=\"__1 _c\"> </span>\u00f3rganos <span class=\"__1 _f\"> </span>de <span class=\"__1 _f\"> </span>r<span class=\"__1 _13\"></span>epresentaci\u00f3n <span class=\"__1 _f\"> </span>y <span class=\"__1 _c\"> </span>decisi\u00f3n. Consecuentemente, <span class=\"__1 _13\"></span>todos <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> saldos <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>efectos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>transacciones <span class=\"__1 _13\"></span>efectuadas <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>socieda<span class=\"__1 _13\"></span>des consolidadas que son s<span class=\"__1 _13\"></span>ignificativos han s<span class=\"__1 _13\"></span>ido<span class=\"__1 _10\"></span> eliminado<span class=\"__1 _13\"></span>s en el proceso de consolidaci\u00f3n. <span class=\"__1 _13\"></span> La consolidaci\u00f3n<span class=\"__1 _13\"></span> de los resultados generados <span class=\"__1 _13\"></span>por las sociedades adquiridas e<span class=\"__1 _13\"></span>n un ejercicio se re<span class=\"__1 _13\"></span>aliza tomando  en  considerac<span class=\"__1 _13\"></span>i\u00f3n,  \u00fanicamente,  los  relativos  al  per\u00edo<span class=\"__1 _13\"></span>do <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>omprendido  entre  la  fecha  d<span class=\"__1 _13\"></span>e adquisici\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>cierre <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ejercicio. <span class=\"__1 _12\"></span>Paralelamente, <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onsolidaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>resultados <span class=\"__1 _12\"></span>generados<span class=\"__1 _13\"></span> por <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>enajenadas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>se re<span class=\"__1 _13\"></span>aliza <span class=\"__1 _13\"></span>tomando <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>consideraci\u00f3n, <span class=\"__1 _13\"></span>\u00fanicamente, <span class=\"__1 _13\"></span>los relativos al per\u00edodo co<span class=\"__1 _13\"></span>mprendido entre el inicio del ejer<span class=\"__1 _13\"></span>cicio y la fecha de enajenac<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _16\"></span>.<span class=\"__1 _12\"></span> Cuando <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>necesar<span class=\"__1 _13\"></span>io, <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>estados <span class=\"__1 _d\"> </span>financieros<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>sociedades <span class=\"__1 _d\"> </span>depend<span class=\"__1 _13\"></span>ientes <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>ajustan <span class=\"__1 _d\"> </span>con <span class=\"__1 _d\"> </span>el objetivo de <span class=\"__1 _13\"></span>que las <span class=\"__1 _13\"></span>pol\u00edticas contables <span class=\"__1 _13\"></span>utilizadas sean<span class=\"__1 _13\"></span> homog\u00e9neas <span class=\"__1 _13\"></span>con las util<span class=\"__1 _13\"></span>izadas por <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>a Soci<span class=\"__1 _13\"></span>edad Dominante del Grupo.<span class=\"__1 _13\"></span> Cuando <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _16\"></span>deja <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>tener <span class=\"__1 _16\"></span>control, <span class=\"__1 _16\"></span>cualqui<span class=\"__1 _13\"></span>er <span class=\"__1 _21\"></span>participaci\u00f3n <span class=\"__1 _16\"></span>retenida <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>entida<span class=\"__1 _13\"></span>d <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>uelve <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>alorar a <span class=\"__1 _13\"></span>su v<span class=\"__1 _13\"></span>alor raz<span class=\"__1 _13\"></span>onable e<span class=\"__1 _13\"></span>n la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pierde <span class=\"__1 _13\"></span>el c<span class=\"__1 _13\"></span>ontrol, <span class=\"__1 _13\"></span>reconoci\u00e9ndose <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cambio <span class=\"__1 _13\"></span>en e<span class=\"__1 _13\"></span>l imp<span class=\"__1 _13\"></span>orte en libros en resul<span class=\"__1 _13\"></span>tados. El valor razonable es<span class=\"__1 _13\"></span> el impor<span class=\"__1 _13\"></span>te en libros inicial a e<span class=\"__1 _13\"></span>fectos de la contab<span class=\"__1 _13\"></span>ilizaci\u00f3n posterior <span class=\"__1 _16\"></span>de l<span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>participac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _21\"></span>reten<span class=\"__1 _13\"></span>ida <span class=\"__1 _21\"></span>como una <span class=\"__1 _21\"></span>asociad<span class=\"__1 _13\"></span>a, <span class=\"__1 _21\"></span>negoci<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>conjunto <span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>activo<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>financier<span class=\"__1 _13\"></span>o. <span class=\"__1 _21\"></span>Adem\u00e1s<span class=\"__1 _13\"></span> de <span class=\"__1 _14\"></span>ello, <span class=\"__1 _12\"></span>cua<span class=\"__1 _13\"></span>lquier <span class=\"__1 _12\"></span>imp<span class=\"__1 _13\"></span>orte <span class=\"__1 _12\"></span>prev<span class=\"__1 _13\"></span>iamente <span class=\"__1 _12\"></span>reconoc<span class=\"__1 _13\"></span>ido <span class=\"__1 _12\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>otro <span class=\"__1 _14\"></span>resultado <span class=\"__1 _14\"></span>global <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>relaci\u00f3n <span class=\"__1 _14\"></span>con <span class=\"__1 _19\"></span>dicha<span class=\"__1 _13\"></span> entidad <span class=\"__1 _17\"> </span>se <span class=\"__1 _11\"> </span>contab<span class=\"__1 _13\"></span>iliza <span class=\"__1 _17\"> </span>como <span class=\"__1 _11\"> </span>si <span class=\"__1 _11\"> </span>el <span class=\"__1 _17\"> </span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _17\"> </span>hubiera <span class=\"__1 _11\"> </span>vendido <span class=\"__1 _11\"> </span>directamente <span class=\"__1 _11\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>activos <span class=\"__1 _11\"> </span>o <span class=\"__1 _17\"> </span>pasivos<span class=\"__1 _13\"></span> relacionados. <span class=\"__1 _19\"></span>Esto <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>odr\u00eda <span class=\"__1 _14\"></span>significar <span class=\"__1 _19\"></span>que <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>importes<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>previamente <span class=\"__1 _19\"></span>reconocid<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>otro <span class=\"__1 _19\"></span>resultado global se reclasifique<span class=\"__1 _13\"></span>n a la cuenta de p\u00e9rdidas y gananc<span class=\"__1 _13\"></span>ias consolidad<span class=\"__1 _13\"></span>a. Adem\u00e1s, <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>uentas <span class=\"__1 _16\"></span>anuales<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>consolid<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>as <span class=\"__1 _16\"></span>adjun<span class=\"__1 _13\"></span>tas <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>incluye<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>efecto <span class=\"__1 _10\"></span>fiscal <span class=\"__1 _10\"></span>que <span class=\"__1 _16\"></span>pud<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>era <span class=\"__1 _16\"></span>pro<span class=\"__1 _13\"></span>ducirse como <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onsecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>incorporaci\u00f3n <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>patrimonio <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Sociedad <span class=\"__1 _12\"></span>Dom<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nante <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>esul<span class=\"__1 _10\"></span>tados <span class=\"__1 _12\"></span>y reservas <span class=\"__1 _13\"></span>generados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>dependi<span class=\"__1 _13\"></span>entes, de<span class=\"__1 _13\"></span>bido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>que, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>dispuesto <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> la NIC 12<span class=\"__1 _10\"></span> <span class=\"lsf_1\">y <span class=\"__1 _21\"></span><span class=\"ls0_1\">da<span class=\"__1 _13\"></span>do <span class=\"__1 _16\"></span>que la <span class=\"__1 _16\"></span>S<span class=\"__1 _13\"></span>ociedad <span class=\"__1 _16\"></span>Domi<span class=\"__1 _13\"></span>nante <span class=\"__1 _16\"></span>contr<span class=\"__1 _13\"></span>ol<span class=\"__1 _10\"></span>a las <span class=\"__1 _10\"></span>sociedades dependientes, se considera que <span class=\"__1 _16\"></span>no </span></span>se <span class=\"__1 _13\"></span>realizar\u00e1n <span class=\"__1 _13\"></span>transferencias<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>reservas<span class=\"__1 _13\"></span> que <span class=\"__1 _13\"></span>den <span class=\"__1 _13\"></span>lug<span class=\"__1 _13\"></span>ar a <span class=\"__1 _13\"></span>tr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>butaci\u00f3n <span class=\"__1 _13\"></span>adicional<span class=\"__1 _12\"></span> <span class=\"__1 _13\"></span>y, <span class=\"__1 _13\"></span>en s<span class=\"__1 _13\"></span>u <span class=\"__1 _13\"></span>caso, <span class=\"__1 _13\"></span>no s<span class=\"__1 _13\"></span>er\u00eda relevante. En <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>Anexo <span class=\"__1 _19\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>esta <span class=\"__1 _d\"> </span>memoria <span class=\"__1 _19\"></span>consolidada<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"></span>deta<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>lan <span class=\"__1 _19\"></span>las <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>ociedades <span class=\"__1 _19\"></span>depend<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>tes, <span class=\"__1 _d\"> </span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>a informaci\u00f3n relacionad<span class=\"__1 _13\"></span>a con las mismas<span class=\"__1 _13\"></span>. A <span class=\"__1 _13\"></span><span class=\"ls0_1\">31 d<span class=\"__1 _13\"></span>e dic<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>embre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2023, <span class=\"__1 _13\"></span>dos d<span class=\"__1 _13\"></span>e las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>incluidas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el p<span class=\"__1 _13\"></span>er\u00edmetro <span class=\"__1 _13\"></span>de conso<span class=\"__1 _13\"></span>lidaci\u00f3n </span>tienen <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>consideraci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>inactivas <span class=\"__1 _13\"></span>(A<span class=\"__1 _13\"></span>lmirall <span class=\"__1 _13\"></span>Europa <span class=\"__1 _12\"></span>Derma, <span class=\"__1 _13\"></span>S.<span class=\"__1 _13\"></span>A. <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Laborat<span class=\"__1 _13\"></span>orios <span class=\"__1 _14\"></span>Tecnob\u00edo <span class=\"__1 _13\"></span>S.<span class=\"__1 _13\"></span>A.). <span class=\"__1 _13\"></span>No existen otras socie<span class=\"__1 _13\"></span>dades que est\u00e9n fuera del per\u00edm<span class=\"__1 _13\"></span>etro de la consolidaci\u00f3n.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "4.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Dividendo flexible<span class=\"__1 _13\"></span> </span>Cuando <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>produce <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>apr<span class=\"__1 _13\"></span>ob<span class=\"__1 _10\"></span>aci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>dividendo <span class=\"__1 _12\"></span>q<span class=\"__1 _13\"></span>ue<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>puede <span class=\"__1 _12\"></span>liqui<span class=\"__1 _13\"></span>dar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>mediante <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>a emisi\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>acci<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>liberadas <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>opci\u00f3n <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>invers<span class=\"__1 _13\"></span>or, <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>decir<span class=\"__1 _13\"></span>, <span class=\"__1 _d\"> </span>entrega <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>acciones <span class=\"__1 _d\"> </span>por <span class=\"__1 _e\"> </span>un <span class=\"__1 _d\"> </span>valor determinado, el <span class=\"__1 _16\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>reconoce el <span class=\"__1 _16\"></span>pasivo correspondiente con <span class=\"__1 _16\"></span>carg<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>a reservas <span class=\"__1 _10\"></span>por el<span class=\"__1 _16\"></span> valor <span class=\"__1 _10\"></span>razonabl<span class=\"__1 _13\"></span>e de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>derechos <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>asigna<span class=\"__1 _13\"></span>ci\u00f3n <span class=\"__1 _13\"></span>gratuita <span class=\"__1 _13\"></span>entreg<span class=\"__1 _13\"></span>ados. <span class=\"__1 _13\"></span>Si <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>inversor <span class=\"__1 _13\"></span>o<span class=\"__1 _13\"></span>pta <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>acog<span class=\"__1 _13\"></span>erse <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>uscripci\u00f3n de acciones liberadas<span class=\"__1 _13\"></span>, el Grupo reconoce la corres<span class=\"__1 _13\"></span>pondiente ampliaci\u00f3n de capita<span class=\"__1 _13\"></span>l. Si el inversor opta por cobrar el dividendo, e<span class=\"__1 _13\"></span>l Grupo da de baja el pasivo c<span class=\"__1 _13\"></span>on abono al ef<span class=\"__1 _13\"></span>ectivo pagado. A <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>f<span class=\"__1 _13\"></span>echa <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>form<span class=\"__1 _13\"></span>ulaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>est<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>uentas <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span>nuales <span class=\"__1 _12\"></span>consolidadas, <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>C<span class=\"__1 _13\"></span>onsejo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>Adm<span class=\"__1 _13\"></span>ini<span class=\"__1 _10\"></span>straci\u00f3n <span class=\"__1 _14\"></span>de Almirall, <span class=\"__1 _13\"></span>S.A. ha <span class=\"__1 _13\"></span>acordado <span class=\"__1 _13\"></span>proponer a<span class=\"__1 _13\"></span> la <span class=\"__1 _13\"></span>Junta Gen<span class=\"__1 _13\"></span>eral de <span class=\"__1 _13\"></span>Accionistas <span class=\"__1 _13\"></span>la distribu<span class=\"__1 _13\"></span>ci\u00f3n de <span class=\"__1 _13\"></span>un divi<span class=\"__1 _13\"></span>dendo con cargo a <span class=\"__1 _16\"></span>reserv<span class=\"__1 _13\"></span>as <span class=\"__1 _10\"></span>de libre disposici\u00f3n por un importe de<span class=\"__1 _10\"></span><span> <span id=\"__2\">40,6</span></span> millones de euros (equivalente a <span><span><span class=\"gsa\" id=\"__1\">0 ,19</span> </span></span>euros <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>acci\u00f3n).<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>A<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>ef<span class=\"__1 _13\"></span>ectos <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>realizaci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>esta <span class=\"__1 _19\"></span>distribuci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>div<span class=\"__1 _13\"></span>idendo <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>propone <span class=\"__1 _14\"></span>utilizar<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l sistema <span class=\"__1 _14\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>retribuci\u00f3n <span class=\"__1 _14\"> </span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"> </span>acc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>onistas <span class=\"__1 _19\"> </span>denominado <span class=\"__1 _19\"> </span>como <span class=\"__1 _19\"> </span>\u201cDividend<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>Flexible\u201d, <span class=\"__1 _14\"> </span>ya <span class=\"__1 _19\"> </span>aplicado <span class=\"__1 _19\"> </span>en<span class=\"__1 _13\"></span> ejercicios anteriores<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>ien, <span class=\"__1 _10\"></span>que el reparto sea \u00edntegramente en efectivo <span class=\"__1 _13\"></span>(ver hecho posterior indicado en Nota <span class=\"lsc_1\">34<span class=\"lsd_1\">).<span class=\"__1 _55\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "4.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Dividendo flexible<span class=\"__1 _13\"></span> </span>Cuando <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>produce <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>apr<span class=\"__1 _13\"></span>ob<span class=\"__1 _10\"></span>aci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>dividendo <span class=\"__1 _12\"></span>q<span class=\"__1 _13\"></span>ue<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>puede <span class=\"__1 _12\"></span>liqui<span class=\"__1 _13\"></span>dar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>mediante <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>a emisi\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>acci<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>liberadas <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>opci\u00f3n <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>invers<span class=\"__1 _13\"></span>or, <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>decir<span class=\"__1 _13\"></span>, <span class=\"__1 _d\"> </span>entrega <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>acciones <span class=\"__1 _d\"> </span>por <span class=\"__1 _e\"> </span>un <span class=\"__1 _d\"> </span>valor determinado, el <span class=\"__1 _16\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>reconoce el <span class=\"__1 _16\"></span>pasivo correspondiente con <span class=\"__1 _16\"></span>carg<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>a reservas <span class=\"__1 _10\"></span>por el<span class=\"__1 _16\"></span> valor <span class=\"__1 _10\"></span>razonabl<span class=\"__1 _13\"></span>e de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>derechos <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>asigna<span class=\"__1 _13\"></span>ci\u00f3n <span class=\"__1 _13\"></span>gratuita <span class=\"__1 _13\"></span>entreg<span class=\"__1 _13\"></span>ados. <span class=\"__1 _13\"></span>Si <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>inversor <span class=\"__1 _13\"></span>o<span class=\"__1 _13\"></span>pta <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>acog<span class=\"__1 _13\"></span>erse <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>uscripci\u00f3n de acciones liberadas<span class=\"__1 _13\"></span>, el Grupo reconoce la corres<span class=\"__1 _13\"></span>pondiente ampliaci\u00f3n de capita<span class=\"__1 _13\"></span>l. Si el inversor opta por cobrar el dividendo, e<span class=\"__1 _13\"></span>l Grupo da de baja el pasivo c<span class=\"__1 _13\"></span>on abono al ef<span class=\"__1 _13\"></span>ectivo pagado. A <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>f<span class=\"__1 _13\"></span>echa <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>form<span class=\"__1 _13\"></span>ulaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>est<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>uentas <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span>nuales <span class=\"__1 _12\"></span>consolidadas, <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>C<span class=\"__1 _13\"></span>onsejo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>Adm<span class=\"__1 _13\"></span>ini<span class=\"__1 _10\"></span>straci\u00f3n <span class=\"__1 _14\"></span>de Almirall, <span class=\"__1 _13\"></span>S.A. ha <span class=\"__1 _13\"></span>acordado <span class=\"__1 _13\"></span>proponer a<span class=\"__1 _13\"></span> la <span class=\"__1 _13\"></span>Junta Gen<span class=\"__1 _13\"></span>eral de <span class=\"__1 _13\"></span>Accionistas <span class=\"__1 _13\"></span>la distribu<span class=\"__1 _13\"></span>ci\u00f3n de <span class=\"__1 _13\"></span>un divi<span class=\"__1 _13\"></span>dendo con cargo a <span class=\"__1 _16\"></span>reserv<span class=\"__1 _13\"></span>as <span class=\"__1 _10\"></span>de libre disposici\u00f3n por un importe de<span class=\"__1 _10\"></span><span> <span id=\"__2\">40,6</span></span> millones de euros (equivalente a <span><span><span class=\"gsa\" id=\"__1\">0 ,19</span> </span></span>euros <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>acci\u00f3n).<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>A<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>ef<span class=\"__1 _13\"></span>ectos <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>realizaci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>esta <span class=\"__1 _19\"></span>distribuci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>div<span class=\"__1 _13\"></span>idendo <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>propone <span class=\"__1 _14\"></span>utilizar<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l sistema <span class=\"__1 _14\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>retribuci\u00f3n <span class=\"__1 _14\"> </span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"> </span>acc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>onistas <span class=\"__1 _19\"> </span>denominado <span class=\"__1 _19\"> </span>como <span class=\"__1 _19\"> </span>\u201cDividend<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>Flexible\u201d, <span class=\"__1 _14\"> </span>ya <span class=\"__1 _19\"> </span>aplicado <span class=\"__1 _19\"> </span>en<span class=\"__1 _13\"></span> ejercicios anteriores<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>ien, <span class=\"__1 _10\"></span>que el reparto sea \u00edntegramente en efectivo <span class=\"__1 _13\"></span>(ver hecho posterior indicado en Nota <span class=\"lsc_1\">34<span class=\"lsd_1\">).<span class=\"__1 _55\"> </span></span></span>25.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Dividendos p<span class=\"__1 _13\"></span>agados por la Sociedad Dom<span class=\"__1 _13\"></span>inante </span>A <span class=\"ls0_1\">continuaci\u00f3n, se muestran los <span class=\"__1 _16\"></span>divi<span class=\"__1 _13\"></span>dendos <span class=\"__1 _10\"></span>pagados por la <span class=\"__1 _10\"></span>Sociedad Dominante durante los ejercicios </span>2024 <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>2023, <span class=\"__1 _d\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>uales <span class=\"__1 _d\"> </span>correspondieron <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>ambos <span class=\"__1 _e\"> </span>casos <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>dividendos<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>ap<span class=\"__1 _13\"></span>robados <span class=\"__1 _d\"> </span>sobre <span class=\"__1 _d\"> </span>los resultados del ejercici<span class=\"__1 _13\"></span>o anterior: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Importe Importe % sobre Euros por % sobre Euros por (Miles de (Miles de Nominal Acci\u00f3n Nominal Acci\u00f3n Euros) Euros) Acciones ordinar<span class=\"__1 _10\"></span>ias 158%<span class=\"ls0_1\"> </span>0,19 39.785  158%<span class=\"ls0_1\"> </span>0,19 34.488  Dividendos totales<span class=\"__1 _16\"></span> pagados  158%<span class=\"ls0_1\"> </span>0,19 39.785  158%<span class=\"ls0_1\"> </span>0,19 34.488  Dividendos con<span class=\"__1 _10\"></span> cargo a resul<span class=\"__1 _10\"></span>tados 158%<span class=\"ls0_1\"> </span>0,19 39.785  158%<span class=\"ls0_1\"> </span>0,19 34.488  El <span class=\"__1 _13\"></span>pago <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>dividend<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>instrumentalizado <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo u<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>dividendo <span class=\"__1 _13\"></span>flexible <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> se <span class=\"__1 _13\"></span>ha ofrecid<span class=\"__1 _13\"></span>o a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>accionistas <span class=\"__1 _13\"></span>la facult<span class=\"__1 _13\"></span>ad de <span class=\"__1 _13\"></span>elegir <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>recibir acci<span class=\"__1 _13\"></span>ones de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _13\"></span>Dominante de nueva emisi\u00f3n o e<span class=\"__1 _13\"></span>l importe en efectivo equiva<span class=\"__1 _13\"></span>lente al dividendo. <span class=\"__1 _13\"></span> En <span class=\"__1 _14\"></span>2024, <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>pago <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>efecti<span class=\"__1 _13\"></span>vo <span class=\"__1 _14\"></span>ha<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>sido <span class=\"__1 _14\"></span>elegido <span class=\"__1 _14\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>8,5% <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>derechos <span class=\"__1 _14\"></span>(lo <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>ha <span class=\"__1 _14\"></span>supuest<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>un desembolso <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>3,3<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>millone<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>euros) <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>9<span class=\"__1 _13\"></span>1,5% <span class=\"__1 _12\"></span>restante <span class=\"__1 _12\"></span>ha <span class=\"__1 _12\"></span>optado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _12\"></span>recibir <span class=\"__1 _12\"></span>nuevas <span class=\"__1 _12\"></span>acciones <span class=\"__1 _14\"></span>al valor nominal unitario <span class=\"__1 _13\"></span>que se han emitido como am<span class=\"__1 _13\"></span>pliaci\u00f3n de cap<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>tal (Nota <span class=\"lsc_1\">16</span>).<span class=\"__1 _55\"> </span>En <span class=\"__1 _13\"></span>2023, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>pago <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span><span class=\"lse_1\">fue</span> <span class=\"__1 _13\"></span>elegido <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>7,8%<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>derechos<span class=\"__1 _13\"></span> (<span class=\"__1 _13\"></span>lo qu<span class=\"__1 _13\"></span>e su<span class=\"__1 _13\"></span>puso <span class=\"__1 _13\"></span>un<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>desembolso de <span class=\"__1 _16\"></span>2,6 millones de <span class=\"__1 _16\"></span>eur<span class=\"__1 _13\"></span>os) <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>el 9<span class=\"ls7_1\">2,</span>2% restante <span class=\"__1 _16\"></span>opt<span class=\"__1 _13\"></span>\u00f3 <span class=\"__1 _16\"></span>por recibir <span class=\"__1 _16\"></span>n<span class=\"__1 _13\"></span>uevas <span class=\"__1 _16\"></span>accio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s al <span class=\"__1 _16\"></span>valor nominal unitario que se emitieron co<span class=\"__1 _13\"></span>mo ampliaci\u00f3n de cap<span class=\"__1 _13\"></span>ital (Nota <span class=\"ls7_1\">16</span>).  Cuando <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>produce <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>apr<span class=\"__1 _13\"></span>ob<span class=\"__1 _10\"></span>aci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>dividendo <span class=\"__1 _12\"></span>q<span class=\"__1 _13\"></span>ue<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>uede <span class=\"__1 _12\"></span>liquidar <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>mediante <span class=\"__1 _12\"></span>la<span class=\"__1 _13\"></span> emisi\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>acci<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>liberadas, <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>opci\u00f3n <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>invers<span class=\"__1 _13\"></span>or, <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>decir <span class=\"__1 _d\"> </span>entre<span class=\"__1 _13\"></span>ga <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>acciones <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>un <span class=\"__1 _d\"> </span>v<span class=\"__1 _13\"></span>alor determinado, se <span class=\"__1 _16\"></span>debe reconocer <span class=\"__1 _16\"></span>el pasivo <span class=\"__1 _16\"></span>corr<span class=\"__1 _13\"></span>espondiente <span class=\"__1 _16\"></span>con car<span class=\"__1 _13\"></span>go <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>res<span class=\"__1 _13\"></span>ervas <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _16\"></span>razonable<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>derechos <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>asigna<span class=\"__1 _13\"></span>ci\u00f3n <span class=\"__1 _13\"></span>gratuita <span class=\"__1 _13\"></span>entreg<span class=\"__1 _13\"></span>ados. <span class=\"__1 _13\"></span>Si <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>inversor <span class=\"__1 _13\"></span>o<span class=\"__1 _13\"></span>pta <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>acog<span class=\"__1 _13\"></span>erse <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>uscripci\u00f3n de acciones <span class=\"__1 _13\"></span>liberadas, se r<span class=\"__1 _13\"></span>econocer\u00e1 la corres<span class=\"__1 _13\"></span>pondiente ampliaci\u00f3n <span class=\"__1 _13\"></span>de capital. <span class=\"__1 _13\"></span>Si el inversor <span class=\"__1 _13\"></span>opta por cobrar el dividendo,<span class=\"__1 _13\"></span> se dar\u00e1 de baja el pasivo co<span class=\"__1 _13\"></span>n abono al efectivo pagado.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "40600.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-463": {
   "value": "0.19",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-477": {
   "value": "0.19",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-488": {
   "value": "5.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Criterios contables <span class=\"__1 _13\"></span> </span>Las cuentas anuales consolidadas del Grupo del ejercicio anual terminado el 31 de diciembre de 2024 han sido formuladas po<span class=\"__1 _10\"></span>r los Administradores de la <span class=\"__1 _16\"></span>Soci<span class=\"__1 _13\"></span>edad<span class=\"__1 _10\"></span> Dominante de acuerdo con <span class=\"__1 _10\"></span>lo establecido en las Normas Internacionales de Informaci\u00f3n Financie<span class=\"__1 _13\"></span>ra <span class=\"__1 _16\"></span>(NIIF)<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>eg\u00fan fuero<span class=\"__1 _13\"></span>n aprobadas por la Uni\u00f3n Europea de conform<span class=\"__1 _13\"></span>idad con la Ley 62/2003 d<span class=\"__1 _13\"></span>e 30 de diciembre.<span class=\"__1 _13\"></span> Las <span class=\"__1 _12\"></span>principales <span class=\"__1 _14\"></span>normas <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>orac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _12\"></span>utilizadas <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>elaboraci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _13\"></span>pres<span class=\"__1 _13\"></span>entes <span class=\"__1 _12\"></span>cuentas <span class=\"__1 _14\"></span>anuales consolidadas, de <span class=\"__1 _21\"></span>acuerdo <span class=\"__1 _10\"></span>con l<span class=\"__1 _10\"></span>o <span class=\"__1 _16\"></span>esta<span class=\"__1 _13\"></span>blecido <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>No<span class=\"__1 _13\"></span>rmas <span class=\"__1 _21\"></span>Internac<span class=\"__1 _13\"></span>ionales <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>I<span class=\"__1 _13\"></span>nformaci\u00f3n <span class=\"__1 _21\"></span>F<span class=\"__1 _13\"></span>inanciera (NIIF) <span class=\"__1 _13\"></span>adoptadas <span class=\"__1 _13\"></span>por la <span class=\"__1 _13\"></span>Uni\u00f3n <span class=\"__1 _13\"></span>Europea, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>como p<span class=\"__1 _13\"></span>or las<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>interpretaciones <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>vigor <span class=\"__1 _13\"></span>en el <span class=\"__1 _13\"></span>momento <span class=\"__1 _13\"></span>de realizar dichas cuent<span class=\"__1 _13\"></span>as anuales consolidadas<span class=\"__1 _13\"></span>, han sido las sigu<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>tes:<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Fondo de comercio<span class=\"__1 _13\"></span> </span>El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _19\"> </span>aplic\u00f3 <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>exc<span class=\"__1 _13\"></span>epci\u00f3n <span class=\"__1 _14\"></span>contemplada <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>NIIF <span class=\"__1 _19\"> </span>1 <span class=\"__1 _19\"> </span>\u201cAdopci\u00f3n <span class=\"__1 _19\"> </span>por <span class=\"__1 _19\"> </span>primera<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>vez <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _19\"> </span>Nor<span class=\"__1 _13\"></span>mas Internacionales de I<span class=\"__1 _13\"></span>nformaci\u00f3n Financiera\u201d por lo qu<span class=\"__1 _13\"></span>e s\u00f3lo las combinaciones de negoc<span class=\"__1 _13\"></span>ios <span class=\"ff1_1\">ef<span class=\"__1 _13\"></span>ectuadas </span>a <span class=\"__1 _13\"></span>partir <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>1 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>enero <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>2004, <span class=\"__1 _12\"></span>fecha <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>transici\u00f3n <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>NIIF<span class=\"__1 _13\"></span>-UE, <span class=\"__1 _12\"></span>han <span class=\"__1 _12\"></span>sido <span class=\"__1 _12\"></span>registradas <span class=\"__1 _12\"></span>median<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>el m\u00e9todo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>adquisici\u00f3n. <span class=\"__1 _13\"></span>Las <span class=\"__1 _13\"></span>adquisiciones <span class=\"__1 _13\"></span>de ent<span class=\"__1 _13\"></span>idades <span class=\"__1 _13\"></span>efectuadas c<span class=\"__1 _13\"></span>on anterior<span class=\"__1 _13\"></span>idad a <span class=\"__1 _13\"></span>dicha <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>se registraron <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>acuerdo <span class=\"__1 _e\"> </span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>los <span class=\"__1 _e\"> </span>principios <span class=\"__1 _e\"> </span>con<span class=\"__1 _13\"></span>tables <span class=\"__1 _e\"> </span>gener<span class=\"__1 _13\"></span>almente <span class=\"__1 _d\"> </span>acep<span class=\"__1 _13\"></span>tados <span class=\"__1 _d\"> </span>anteriores<span class=\"__1 _13\"></span>, <span class=\"__1 _d\"> </span>una <span class=\"__1 _e\"> </span>vez<span class=\"__1 _13\"></span> consideradas las corr<span class=\"__1 _13\"></span>ecciones y ajustes necesarios e<span class=\"__1 _13\"></span>n la fecha de transici\u00f3n.<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>ha <span class=\"__1 _13\"></span>aplica<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NII<span class=\"__1 _13\"></span>F <span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>\u201cCombinaciones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>ne<span class=\"__1 _13\"></span>gocios\u201d <span class=\"__1 _13\"></span>revisada <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2008 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>transacc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones realizadas a partir de<span class=\"__1 _13\"></span>l 1 de enero de 2010.<span class=\"__1 _13\"></span> En <span class=\"__1 _16\"></span>las combinaciones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>n<span class=\"__1 _13\"></span>egocios, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>plica <span class=\"__1 _21\"></span>el m\u00e9todo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dquisici\u00f3n.<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>El <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>ceso <span class=\"__1 _16\"></span>existente <span class=\"__1 _16\"></span>entr<span class=\"__1 _13\"></span>e la <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ontraprestaci\u00f3n <span class=\"__1 _19\"></span>entregada <span class=\"__1 _19\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _14\"></span>neto <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _d\"> </span>activos <span class=\"__1 _14\"></span>adquir<span class=\"__1 _13\"></span>ido<span class=\"__1 _10\"></span>s <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>pasivos <span class=\"__1 _19\"></span>asumidos,<span class=\"__1 _13\"></span> menos el valor asi<span class=\"__1 _10\"></span>gnado a las parti<span class=\"__1 _10\"></span>cipaciones no <span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>minantes<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>registra como fondo de comercio. Los activos <span class=\"__1 _d\"> </span>adquiridos <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>pasivos <span class=\"__1 _d\"> </span>asu<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>dos <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>reconoc<span class=\"__1 _13\"></span>en <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>adquisici\u00f3n <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>su <span class=\"__1 _d\"> </span>valor razonable. El fondo de <span class=\"__1 _13\"></span>comercio no s<span class=\"__1 _13\"></span>e amortiza, sin<span class=\"__1 _13\"></span>o que se com<span class=\"__1 _13\"></span>prueba su deterioro c<span class=\"__1 _13\"></span>on una periodicida<span class=\"__1 _13\"></span>d anual o con <span class=\"__1 _13\"></span>anterioridad, s<span class=\"__1 _13\"></span>i existen ind<span class=\"__1 _13\"></span>icios de una <span class=\"__1 _13\"></span>potencial <span class=\"__1 _13\"></span>p\u00e9rdida del va<span class=\"__1 _13\"></span>lor del act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vo<span class=\"__1 _55\"> </span>. <span class=\"__1 _13\"></span>A estos efectos<span class=\"__1 _13\"></span>, el fondo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>comercio <span class=\"__1 _12\"></span>resultan<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>combinaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>negocios <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>asigna <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>cada <span class=\"__1 _14\"></span>un<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>unidades generadoras <span class=\"__1 _13\"></span>de efectivo <span class=\"__1 _13\"></span>(UGE) <span class=\"__1 _13\"></span>o grupos <span class=\"__1 _13\"></span>de UG<span class=\"__1 _13\"></span>Es del <span class=\"__1 _13\"></span>Grupo qu<span class=\"__1 _13\"></span>e se es<span class=\"__1 _13\"></span>pera se <span class=\"__1 _13\"></span>vayan a <span class=\"__1 _13\"></span>beneficiar <span class=\"__1 _13\"></span>de las sinergias de<span class=\"__1 _10\"></span> la combinaci\u00f3n y <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>aplican los criterios a los <span class=\"__1 _16\"></span>que se hace referencia en<span class=\"__1 _16\"></span> el apartado <span class=\"__1 _13\"></span><span class=\"ls7_1\">d)</span> (deterioro <span class=\"__1 _13\"></span>de va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or) <span class=\"__1 _13\"></span>de esta <span class=\"__1 _13\"></span>misma <span class=\"__1 _13\"></span>Nota. Despu<span class=\"__1 _13\"></span>\u00e9s del <span class=\"__1 _13\"></span>reconocimiento <span class=\"__1 _13\"></span>inicial, <span class=\"__1 _13\"></span>el fondo <span class=\"__1 _13\"></span>de co<span class=\"__1 _13\"></span>mercio se<span class=\"__1 _13\"></span> valora por su coste <span class=\"__1 _13\"></span>menos las p\u00e9rdidas por deterior<span class=\"__1 _13\"></span>o de valor acumuladas.<span class=\"__1 _13\"></span> b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Activos intangibles <span class=\"__1 _13\"></span> </span>Los activos intangibles<span class=\"__1 _13\"></span> se reconocen inicialmente por su c<span class=\"__1 _13\"></span>oste de adquisici\u00f3n (separada o a trav\u00e9s<span class=\"__1 _13\"></span> de una <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mbinaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>eg<span class=\"__1 _10\"></span>ocios) <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>producci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y, <span class=\"__1 _12\"></span>posteriorment<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>valoran <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>su <span class=\"__1 _12\"></span>coste <span class=\"__1 _12\"></span>me<span class=\"__1 _13\"></span>no<span class=\"__1 _10\"></span>s, <span class=\"__1 _12\"></span>seg\u00fan proceda, <span class=\"__1 _17\"> </span>su <span class=\"__1 _11\"> </span>correspond<span class=\"__1 _13\"></span>iente <span class=\"__1 _17\"> </span>amortizaci\u00f3n <span class=\"__1 _11\"> </span>acumula<span class=\"__1 _13\"></span>da <span class=\"__1 _b_1\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>p<span class=\"__1 _13\"></span>\u00e9rdidas <span class=\"__1 _11\"> </span>por <span class=\"__1 _17\"> </span>deterior<span class=\"__1 _13\"></span>o <span class=\"__1 _b_1\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _17\"> </span>hayan experimentado. Todos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>egi<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>trados <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>vida <span class=\"__1 _12\"></span>\u00fatil <span class=\"__1 _13\"></span>definida <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>se <span class=\"__1 _13\"></span>amortizan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>\u00e9sta<span class=\"ls9_1\">, </span>aplic\u00e1ndose <span class=\"__1 _e\"> </span>criterios <span class=\"__1 _e\"> </span>simil<span class=\"__1 _13\"></span>ares <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>adoptados <span class=\"__1 _e\"> </span>para <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>amortizaci\u00f3n <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>activos <span class=\"__1 _e\"> </span>mater<span class=\"__1 _13\"></span>iales <span class=\"__1 _d\"> </span>y, b\u00e1sicamente, equ<span class=\"__1 _13\"></span>ivalen a los porcentajes d<span class=\"__1 _13\"></span>e amortizaci\u00f3n siguien<span class=\"__1 _13\"></span>tes <span class=\"__1 _13\"></span>para los activos m\u00e1s<span class=\"__1 _13\"></span> est\u00e1ndares (en funci\u00f3n de los a\u00f1os d<span class=\"__1 _13\"></span>e la vida \u00fatil estimada, como <span class=\"__1 _13\"></span>promedio, de los diferentes elemen<span class=\"__1 _13\"></span>tos):<span class=\"__1 _13\"></span> A\u00f1os de vida \u00fatil Patentes y marcas 3 Aplicaciones inform\u00e1ticas 3 <span class=\"ff5_1 ls0_1\">\u2013<span class=\"ff1_1\"> 6 </span></span>En el cas<span class=\"__1 _13\"></span>o de los ac<span class=\"__1 _13\"></span>tivos intangib<span class=\"__1 _13\"></span>les resultantes de <span class=\"__1 _13\"></span>acuerdos de <span class=\"__1 _13\"></span>licencia<span class=\"__1 _13\"></span> y/o <span class=\"__1 _13\"></span>desarrollo, su v<span class=\"__1 _13\"></span>ida \u00fatil se estima <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>base <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>ida <span class=\"__1 _14\"></span>comercial <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>derechos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>ad<span class=\"__1 _13\"></span>quiridos.<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>P<span class=\"__1 _13\"></span>or <span class=\"__1 _14\"></span>lo <span class=\"__1 _14\"></span>general, <span class=\"__1 _14\"></span>\u00e9sta <span class=\"__1 _14\"></span>comprend<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>el periodo <span class=\"__1 _16\"></span>des<span class=\"__1 _13\"></span>de <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>anzamiento del <span class=\"__1 _21\"></span>prod<span class=\"__1 _13\"></span>ucto <span class=\"__1 _16\"></span>hasta <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>piraci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>atente <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>momento <span class=\"__1 _16\"></span>en el <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>prev\u00e9 la entrada de g<span class=\"__1 _13\"></span>en\u00e9ricos, si se da<span class=\"__1 _13\"></span> el caso)<span class=\"__1 _13\"></span>, siempre limitado a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> per\u00edo<span class=\"__1 _13\"></span>do contractual por e<span class=\"__1 _13\"></span>l que se tienen los derechos. En l<span class=\"__1 _13\"></span>a Nota 9, se detalla la vi<span class=\"__1 _13\"></span>da \u00fatil de los principales activos int<span class=\"__1 _13\"></span>angibles.<span class=\"__1 _13\"></span> Las <span class=\"__1 _13\"></span>entidades <span class=\"__1 _13\"></span>consolidada<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>reconocen <span class=\"__1 _13\"></span>contablemente <span class=\"__1 _13\"></span>cualquier <span class=\"__1 _13\"></span>p\u00e9rdida <span class=\"__1 _13\"></span>q<span class=\"__1 _13\"></span>ue ha<span class=\"__1 _13\"></span>ya <span class=\"__1 _13\"></span>podido <span class=\"__1 _13\"></span>producirse en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>registrado <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>estos <span class=\"__1 _13\"></span>activos<span class=\"__1 _13\"></span> c<span class=\"__1 _13\"></span>on or<span class=\"__1 _13\"></span>igen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>deterioro, <span class=\"__1 _12\"></span>utiliz\u00e1ndose <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>ntrapartida <span class=\"__1 _13\"></span>el ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cResultados <span class=\"__1 _13\"></span>por d<span class=\"__1 _13\"></span>eterioro del <span class=\"__1 _13\"></span>inmovilizado <span class=\"__1 _13\"></span>mater<span class=\"__1 _13\"></span>ial, ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>y fondo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio\u201d de <span class=\"__1 _16\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>cuenta de <span class=\"__1 _16\"></span>p\u00e9rdidas y ga<span class=\"__1 _10\"></span>nancias consolidada. Los <span class=\"__1 _16\"></span>criterios para <span class=\"__1 _16\"></span>el reconocimiento de <span class=\"__1 _16\"></span>las p\u00e9rdidas por <span class=\"__1 _19\"></span>deterioro <span class=\"__1 _19\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>estos <span class=\"__1 _d\"> </span>activos <span class=\"__1 _19\"></span>y, <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>caso, <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>las <span class=\"__1 _d\"> </span>recuperaciones <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>las <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _14\"></span>por <span class=\"__1 _d\"> </span>deterioro registradas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>nteriores <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>similares <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>aplicados <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>activo<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>materiales <span class=\"__1 _13\"></span>(Nota <span class=\"__1 _14\"></span>5-<span class=\"__1 _55\"> </span>d)<span class=\"ls0_1\">).  </span>Costes de desarrollo<span class=\"__1 _13\"></span> i.<span class=\"ls0_1\"> <span class=\"__1 _25\"> </span>Desarrollos internos<span class=\"__1 _13\"></span> </span>Los costes <span class=\"__1 _16\"></span>de actividades de <span class=\"__1 _16\"></span>investigaci\u00f3n se <span class=\"__1 _16\"></span>rec<span class=\"__1 _13\"></span>onocen <span class=\"__1 _16\"></span>como gasto <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>el per\u00edodo <span class=\"__1 _16\"></span>en que se <span class=\"__1 _16\"></span>incurren.<span class=\"__1 _12\"></span> Los <span class=\"__1 _d\"> </span>gastos <span class=\"__1 _19\"></span>incurridos <span class=\"__1 _d\"> </span>intername<span class=\"__1 _13\"></span>nte<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>como <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>onsecuencia <span class=\"__1 _d\"> </span>del <span class=\"__1 _19\"></span>desarrollo <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>nuevos <span class=\"__1 _19\"> </span>f\u00e1rmac<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>el Grupo  \u00fanicamente  se  reconocen  co<span class=\"__1 _13\"></span>mo  activos  si  se  cumplen  o  se  puede  demostrar  todas  las<span class=\"__1 _13\"></span> condiciones indicadas<span class=\"__1 _13\"></span> a continuaci\u00f3n: - <span class=\"__1 _a_1\"> </span>T\u00e9cnicamente  es  posible  completar  la <span class=\"__1 _e\"> </span>producci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _e\"> </span>del  f\u00e1rmaco  de <span class=\"__1 _e\"> </span>form<span class=\"__1 _13\"></span>a <span class=\"__1 _e\"> </span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _e\"> </span>pueda  estar disponible para su ut<span class=\"__1 _13\"></span>ilizaci\u00f3n o su venta. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Existe intenci\u00f3n de c<span class=\"__1 _13\"></span>ompletar el desarrollo del f\u00e1rm<span class=\"__1 _13\"></span>aco en cuesti\u00f3n para usarlo o <span class=\"__1 _13\"></span>venderlo. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Se dispone de capac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dad para utilizar o v<span class=\"__1 _13\"></span>ender el mismo. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _21\"></span>activo<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>va <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>generar <span class=\"__1 _16\"></span>benef<span class=\"__1 _13\"></span>icios <span class=\"__1 _21\"></span>econ\u00f3micos <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _21\"></span>fu<span class=\"__1 _13\"></span>turo. <span class=\"__1 _16\"></span>Entre <span class=\"__1 _21\"></span>otras<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>cosas, <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>pue<span class=\"__1 _13\"></span>de <span class=\"__1 _21\"></span>demostrar<span class=\"__1 _13\"></span> la existencia de un <span class=\"__1 _13\"></span>mercado para el f\u00e1rmaco que gene<span class=\"__1 _13\"></span>re el desarrollo o para el des<span class=\"__1 _13\"></span>arroll<span class=\"__1 _10\"></span>o en s\u00ed,<span class=\"__1 _13\"></span> o <span class=\"__1 _14\"></span>bi<span class=\"__1 _10\"></span>en, <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>caso <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>aya <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>ser <span class=\"__1 _14\"></span>uti<span class=\"__1 _10\"></span>lizado <span class=\"__1 _14\"></span>internamente, <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>util<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dad <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>des<span class=\"__1 _13\"></span>arrollo <span class=\"__1 _12\"></span>para <span class=\"__1 _14\"></span>el Grupo.  - <span class=\"__1 _a_1\"> </span>Se <span class=\"__1 _12\"></span>dispo<span class=\"__1 _13\"></span>ne <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>adecuados<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>recursos <span class=\"__1 _14\"></span>t\u00e9cnicos, <span class=\"__1 _12\"></span>financieros <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>otro <span class=\"__1 _12\"></span>tipo, <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>completar <span class=\"__1 _12\"></span>el desarrollo y para utilizar o v<span class=\"__1 _13\"></span>ender el f\u00e1rmaco resultant<span class=\"__1 _13\"></span>e del desarrollo en curs<span class=\"__1 _13\"></span>o. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Se  puede  valorar,  de <span class=\"__1 _e\"> </span>f<span class=\"__1 _13\"></span>orma <span class=\"__1 _e\"> </span>f<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>able,  el  desembolso  atribuible  al  citado  desarrollo  hasta  su finalizaci\u00f3n. El <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>nuevos <span class=\"__1 _13\"></span>f\u00e1rmac<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encuentra <span class=\"__1 _13\"></span>sometido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>elevado <span class=\"__1 _13\"></span>grado <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>incertidumbre <span class=\"__1 _13\"></span>como consecuencia <span class=\"__1 _b_1\"> </span>de<span class=\"__1 _13\"></span>l  d<span class=\"__1 _13\"></span>ilatado <span class=\"__1 _b_1\"> </span>per\u00edodo <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e  ma<span class=\"__1 _13\"></span>duraci\u00f3n <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>estos <span class=\"__1 _b_1\"> </span>(<span class=\"__1 _13\"></span>normalmente <span class=\"__1 _b_1\"> </span>plurian<span class=\"__1 _13\"></span>ual) <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>los<span class=\"__1 _13\"></span> resultados <span class=\"__1 _14\"></span>t\u00e9cnicos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>ayan <span class=\"__1 _12\"></span>o<span class=\"__1 _13\"></span>bteniendo <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>distintas <span class=\"__1 _14\"></span>fases <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ensayo <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>pas<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>el mencionado <span class=\"__1 _d\"> </span>desarrollo. <span class=\"__1 _d\"> </span>En <span class=\"__1 _d\"> </span>cada <span class=\"__1 _19\"></span>una <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _d\"> </span>distintas <span class=\"__1 _d\"> </span>fases <span class=\"__1 _d\"> </span>po<span class=\"__1 _10\"></span>r <span class=\"__1 _d\"> </span>las <span class=\"__1 _19\"> </span>que <span class=\"__1 _d\"> </span>transcurre <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"> </span>m<span class=\"__1 _13\"></span>encionado desarrollo, <span class=\"__1 _b_1\"> </span>pued<span class=\"__1 _13\"></span>e <span class=\"__1 _b_1\"> </span>ser <span class=\"__1 _b_1\"> </span>preciso <span class=\"__1 _17\"> </span><span class=\"lsf_1\">su</span> <span class=\"__1 _b_1\"> </span>abandono, <span class=\"__1 _b_1\"> </span>b<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>en <span class=\"__1 _b_1\"> </span>sea <span class=\"__1 _17\"> </span>por <span class=\"__1 _b_1\"> </span>no <span class=\"__1 _b_1\"> </span>satisfacer <span class=\"__1 _17\"> </span>est\u00e1ndares <span class=\"__1 _b_1\"> </span>m\u00e9d<span class=\"__1 _13\"></span>icos <span class=\"__1 _b_1\"> </span>y regulatorios, <span class=\"__1 _e\"> </span>bien  por <span class=\"__1 _d\"> </span>no  satisfacer <span class=\"__1 _e\"> </span>umbra<span class=\"__1 _13\"></span>les <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>rentabilida<span class=\"__1 _13\"></span>d. <span class=\"__1 _d\"> </span>Por  dichos <span class=\"__1 _e\"> </span>motivos,  el<span class=\"__1 _16\"></span>  Grupo <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>\u00f3lo considera  superada  la  citada  incertidumbre  una  vez  que  el  producto  desarrollado  se  encuentra aprobado  por <span class=\"__1 _e\"> </span>las<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>autoridades  competentes<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>en  un <span class=\"__1 _e\"> </span>merc<span class=\"__1 _13\"></span>ado <span class=\"__1 _e\"> </span>de  referencia.  Es, <span class=\"__1 _e\"> </span>a  partir  de  di<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ho momento, <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>el G<span class=\"__1 _13\"></span>rupo considera<span class=\"__1 _13\"></span> satisfechas <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>condiciones <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la capitaliz<span class=\"__1 _13\"></span>aci\u00f3n de <span class=\"__1 _13\"></span>gastos <span class=\"__1 _13\"></span>de desarrollo.  ii.<span class=\"ls0_1\"> <span class=\"__1 _25\"> </span>Adquisici\u00f3n separada<span class=\"__1 _13\"></span> </span>La a<span class=\"__1 _13\"></span>dquisici\u00f3n separad<span class=\"__1 _13\"></span>a o <span class=\"__1 _13\"></span>a trav\u00e9s<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>una combi<span class=\"__1 _13\"></span>naci\u00f3n de <span class=\"__1 _13\"></span>negocios <span class=\"__1 _13\"></span>de un <span class=\"__1 _13\"></span>proyecto <span class=\"__1 _13\"></span>de inves<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>gaci\u00f3n y desarrollo <span class=\"__1 _16\"></span>en curso <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>capitaliza en <span class=\"__1 _10\"></span>todo caso, <span class=\"__1 _10\"></span>conforme a <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>dispuest<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>p\u00e1r<span class=\"__1 _13\"></span>rafo <span class=\"__1 _16\"></span>25 de l<span class=\"__1 _10\"></span>a NIC <span class=\"__1 _16\"></span>38, dado qu<span class=\"__1 _13\"></span>e el <span class=\"__1 _13\"></span>precio paga<span class=\"__1 _13\"></span>do por <span class=\"__1 _13\"></span>la adquis<span class=\"__1 _13\"></span>ici\u00f3n refleja <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>expectativas so<span class=\"__1 _13\"></span>bre la <span class=\"__1 _13\"></span>probabilidad <span class=\"__1 _13\"></span>de que <span class=\"__1 _13\"></span>los beneficios <span class=\"__1 _13\"></span>econ\u00f3micos <span class=\"__1 _13\"></span>futur<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>del<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>sean <span class=\"__1 _13\"></span>aprovec<span class=\"__1 _13\"></span>ha<span class=\"__1 _10\"></span>dos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo; <span class=\"__1 _13\"></span>esto <span class=\"__1 _13\"></span>es, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>precio <span class=\"__1 _13\"></span>pagado<span class=\"__1 _13\"></span> refleja <span class=\"__1 _13\"></span>la pro<span class=\"__1 _13\"></span>babilidad <span class=\"__1 _13\"></span>de \u00e9<span class=\"__1 _13\"></span>xito del <span class=\"__1 _13\"></span>citado <span class=\"__1 _13\"></span>proyecto. <span class=\"__1 _13\"></span>Cuando <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>adquiere <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>con pago<span class=\"ls0_1\">s <span class=\"__1 _d\"> </span>contingentes <span class=\"__1 _d\"> </span>sujeto<span class=\"__1 _13\"></span>s <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>eventos <span class=\"__1 _d\"> </span>futuros <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>conta<span class=\"__1 _13\"></span>bili<span class=\"__1 _10\"></span>za <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>acuerdo <span class=\"__1 _d\"> </span>con <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>modelo <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>coste </span>acumulado. Los <span class=\"__1 _e\"> </span>costes  de <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>esarrollo <span class=\"__1 _e\"> </span>(internos  y <span class=\"__1 _d\"> </span>adqu<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ridos)  previamente <span class=\"__1 _e\"> </span>reconoc<span class=\"__1 _13\"></span>ido<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _e\"> </span>un <span class=\"__1 _e\"> </span>gasto  no <span class=\"__1 _d\"> </span>se<span class=\"__1 _13\"></span> reconocen como un act<span class=\"__1 _13\"></span>ivo en un ejercicio posterior.<span class=\"__1 _13\"></span> Propiedad industrial<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Las <span class=\"__1 _19\"></span>patentes, <span class=\"__1 _19\"></span>marc<span class=\"__1 _13\"></span>as <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>encias <span class=\"__1 _14\"></span>de <span class=\"__1 _d\"> </span>producci\u00f3n, <span class=\"__1 _14\"></span>co<span class=\"__1 _13\"></span>mercializaci\u00f3n <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span>/o <span class=\"__1 _14\"></span>distribuc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>prod<span class=\"__1 _13\"></span>uctos <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> registran <span class=\"__1 _16\"></span>inicialmente <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>precio <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>adquisic<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _16\"></span>(separada<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>o <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>trav\u00e9s<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>una <span class=\"__1 _16\"></span>comb<span class=\"__1 _13\"></span>ina<span class=\"__1 _10\"></span>ci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>negoci<span class=\"__1 _13\"></span>os) y se amortizan a lo lar<span class=\"__1 _13\"></span>go de las vidas \u00fatiles estimadas<span class=\"__1 _13\"></span> de los productos a que<span class=\"__1 _13\"></span> se refieren.<span class=\"__1 _13\"></span> En  el  caso  de  acuerdos  de  licencia  y/o  desarr<span class=\"__1 _13\"></span>ollo,  los  pagos<span class=\"__1 _13\"></span>  sujetos  al <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>umplimiento  de  hitos<span class=\"__1 _13\"></span> regulatorios <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>comerciales <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>registran, <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>lo <span class=\"__1 _12\"></span>general, <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>momento <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>cumple <span class=\"__1 _12\"></span>dicho <span class=\"__1 _12\"></span>hito<span class=\"__1 _12\"></span><span class=\"ls9_1\">, </span>por <span class=\"__1 _10\"></span>lo que <span class=\"__1 _16\"></span>se consideran activos contingentes ha<span class=\"__1 _10\"></span>sta ese momento y <span class=\"__1 _10\"></span>se contabilizan como <span class=\"__1 _16\"></span>mayor coste<span class=\"__1 _13\"></span> del activo intang<span class=\"__1 _13\"></span>ible en cuesti\u00f3n<span class=\"__1 _13\"></span><span class=\"lse_1\">. </span>Cuando s<span class=\"__1 _13\"></span>e trata de hitos <span class=\"__1 _13\"></span>comerciales (donde <span class=\"__1 _13\"></span>el producto s<span class=\"__1 _13\"></span>uele estar ya en el mercado) <span class=\"__1 _13\"></span>el periodo de amortizaci\u00f3n <span class=\"__1 _13\"></span>se reduce a la vida \u00fa<span class=\"__1 _13\"></span>til restante del activo original<span class=\"__1 _13\"></span>. En <span class=\"__1 _13\"></span>el s<span class=\"__1 _13\"></span>upuesto <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>alg\u00fan <span class=\"__1 _13\"></span>hito impl<span class=\"__1 _13\"></span>icara <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>mejora <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>protecci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la pro<span class=\"__1 _13\"></span>piedad <span class=\"__1 _13\"></span>intelectual <span class=\"__1 _13\"></span>(esto es,  reduciendo <span class=\"__1 _b_1\"> </span>el  riesgo <span class=\"__1 _b_1\"> </span>de  entrada <span class=\"__1 _b_1\"> </span>de  gen\u00e9ricos, <span class=\"__1 _b_1\"> </span>por  ejemplo)<span class=\"__1 _13\"></span>, <span class=\"__1 _b_1\"> </span>se  reestimar\u00eda <span class=\"__1 _b_1\"> </span>la  vida  \u00fat<span class=\"__1 _13\"></span>il  en concordancia.<span class=\"__1 _13\"></span> Cuando <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>trata <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>activ<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>contingentes, <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>registra <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>cos<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>momento <span class=\"__1 _12\"></span>inicial <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>valora <span class=\"__1 _12\"></span>la contraprestaci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>equiva<span class=\"__1 _13\"></span>lente <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>desembo<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>sar <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>f<span class=\"__1 _13\"></span>uturo, descontado a un tipo d<span class=\"__1 _13\"></span>e inter\u00e9s de mercado.<span class=\"__1 _13\"></span>  Aplicaciones inform\u00e1t<span class=\"__1 _13\"></span>icas El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _19\"></span>registra <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span>ta <span class=\"__1 _14\"></span>cuenta <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>adquisici\u00f3n <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>desarrollo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>programas <span class=\"__1 _19\"></span>inform\u00e1ticos<span class=\"__1 _13\"></span><span class=\"lse_1\">, <span class=\"__1 _19\"></span></span>b<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>en <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>ean implementaciones <span class=\"__1 _13\"></span>de nuevos programas,<span class=\"__1 _13\"></span> como de mejoras<span class=\"__1 _13\"></span> sustanciales de los ex<span class=\"__1 _13\"></span>istentes<span class=\"__1 _13\"></span>. Los costes de <span class=\"__1 _12\"></span>mantenimiento<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>aplicac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _12\"></span>inform\u00e1ticas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>reg<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>stran <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>car<span class=\"__1 _13\"></span>go <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>uenta <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>p\u00e9rd<span class=\"__1 _13\"></span>idas <span class=\"__1 _13\"></span>y ganancias consolida<span class=\"__1 _13\"></span>da del ejercicio en que se incurren<span class=\"__1 _13\"></span>.<span class=\"__1 _55\"> </span>c)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Inmovilizado materia<span class=\"__1 _13\"></span>l </span>El inmov<span class=\"__1 _13\"></span>ilizado material <span class=\"__1 _13\"></span>se halla <span class=\"__1 _13\"></span>valorado a <span class=\"__1 _13\"></span>precio de <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>(determinado a <span class=\"__1 _13\"></span>trav\u00e9s <span class=\"__1 _13\"></span>de una adquis<span class=\"__1 _13\"></span>ici\u00f3n separada o media<span class=\"__1 _13\"></span>nte una combinaci\u00f3n de negocios)<span class=\"__1 _13\"></span>.  Las sustituciones o ren<span class=\"__1 _13\"></span>ovaciones de elementos comp<span class=\"__1 _13\"></span>letos que aumentan la vida <span class=\"__1 _13\"></span>\u00fatil del bien objeto, o su  capacidad  econ\u00f3mica,  se  contab<span class=\"__1 _10\"></span>ilizan  como  mayor  i<span class=\"__1 _10\"></span>mporte  del  inmovilizado  material, <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>  el consiguiente retiro co<span class=\"__1 _13\"></span>ntable de los elementos sustituidos<span class=\"__1 _13\"></span> o renovados.<span class=\"__1 _13\"></span> Los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>eri\u00f3dicos <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>mantenimiento, <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>nservaci\u00f3n <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>reparaci\u00f3n <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>imputan <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>esul<span class=\"__1 _10\"></span>tados, <span class=\"__1 _16\"></span>siguiendo<span class=\"__1 _13\"></span> el principio del deveng<span class=\"__1 _13\"></span>o, como coste del ejercicio en <span class=\"__1 _13\"></span>que se incurren.<span class=\"__1 _13\"></span> Los <span class=\"__1 _13\"></span>ele<span class=\"__1 _13\"></span>mentos <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>curso <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>traspasan <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>inm<span class=\"__1 _13\"></span>ovilizado <span class=\"__1 _13\"></span>mater<span class=\"__1 _13\"></span>ial<span class=\"__1 _16\"></span> <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>explotaci\u00f3n <span class=\"__1 _12\"></span>una <span class=\"__1 _12\"></span>vez <span class=\"__1 _14\"></span><span class=\"ls7_1\">es</span>t\u00e1n <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>punto para su puesta en funci<span class=\"__1 _13\"></span>onamiento. Las <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>otaciones  anuales <span class=\"__1 _e\"> </span>en  concepto  de <span class=\"__1 _e\"> </span>amortizac<span class=\"__1 _13\"></span>i\u00f3n  de<span class=\"__1 _10\"></span>  los <span class=\"__1 _e\"> </span>activos  materiales  se  realizan <span class=\"__1 _e\"> </span>con<span class=\"__1 _13\"></span> contrapartida <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>la <span class=\"__1 _e\"> </span>cuenta <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>p\u00e9rd<span class=\"__1 _13\"></span>ida<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>ganancias <span class=\"__1 _d\"> </span>consolidada <span class=\"__1 _e\"> </span>y, <span class=\"__1 _d\"> </span>b\u00e1sicamente, <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>qui<span class=\"__1 _10\"></span>valen <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>os porcentajes <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>amortizaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>det<span class=\"__1 _13\"></span>erminados <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>unci\u00f3n <span class=\"__1 _16\"></span>de los <span class=\"__1 _16\"></span>a\u00f1os <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a vida <span class=\"__1 _16\"></span>\u00fatil <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>stimada. <span class=\"__1 _16\"></span>Los terrenos sobre <span class=\"__1 _21\"></span>los <span class=\"__1 _16\"></span>que <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>asientan <span class=\"__1 _16\"></span>los <span class=\"__1 _21\"></span>edifici<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>otras <span class=\"__1 _16\"></span>construcc<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>considera <span class=\"__1 _21\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _21\"></span>tienen <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>ida <span class=\"__1 _21\"></span>\u00fatil <span class=\"__1 _21\"></span>indef<span class=\"__1 _13\"></span>inida y, por tanto, no se amort<span class=\"__1 _13\"></span>izan. Dentro del <span class=\"__1 _10\"></span>inmovilizado materia<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> hay una <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>erie de <span class=\"__1 _16\"></span>act<span class=\"__1 _13\"></span>ivos de<span class=\"__1 _10\"></span> naturaleza medioambiental cuya finalidad principal <span class=\"__1 _13\"></span>es la <span class=\"__1 _13\"></span>minimizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>impacto me<span class=\"__1 _13\"></span>dioambiental y<span class=\"__1 _13\"></span> la <span class=\"__1 _13\"></span>protecci\u00f3n <span class=\"__1 _13\"></span>y mej<span class=\"__1 _13\"></span>ora del <span class=\"__1 _13\"></span>medio <span class=\"__1 _13\"></span>ambiente incluyendo <span class=\"__1 _13\"></span>la reducc<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>o eliminaci\u00f3<span class=\"__1 _13\"></span>n de <span class=\"__1 _13\"></span>la contam<span class=\"__1 _13\"></span>inaci\u00f3n futura <span class=\"__1 _13\"></span>de las <span class=\"__1 _13\"></span>operacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>del Grupo. <span class=\"__1 _13\"></span>En <span class=\"__1 _13\"></span>la No<span class=\"lse_1\">ta <span class=\"__1 _13\"></span><span class=\"lsc_1\">31<span class=\"ls0_1\"> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>detalla <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>anua<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>i<span class=\"__1 _13\"></span>nversiones <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>contable <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>cierre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cada </span></span></span>ejercicio.<span class=\"__1 _55\"> </span>Asimismo, <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>Grupo <span class=\"__1 _d\"> </span>dispone <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>placas <span class=\"__1 _d\"> </span>fotovoltaicas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>algunas <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>sus <span class=\"__1 _d\"> </span>instalaciones <span class=\"__1 _d\"> </span>productivas, destinadas a la <span class=\"__1 _16\"></span>producc<span class=\"__1 _13\"></span>i\u00f3n de <span class=\"__1 _16\"></span>ener<span class=\"__1 _13\"></span>g\u00eda <span class=\"__1 _16\"></span>para su autoconsumo. Dichos activos se en<span class=\"__1 _10\"></span>cuentran valorados, al igual que cualqu<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>er activo materia<span class=\"__1 _13\"></span>l, a precio de adquisici<span class=\"__1 _13\"></span>\u00f3n o coste de producc<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span>. <span class=\"__1 _13\"></span>Las vidas \u00fatiles prome<span class=\"__1 _13\"></span>dio de los distintos elementos s<span class=\"__1 _13\"></span>e detallan a continuaci\u00f3n:<span class=\"__1 _13\"></span> A\u00f1os de vida \u00fatil Construcciones 33<span class=\"ls0_1\">-</span>50<span class=\"ls0_1\"> </span>Instalaciones t\u00e9cnicas y maquinaria 6-<span class=\"ls12_1\">12</span> Otras instalaciones y utillaje 3-<span class=\"ls12_1\">12</span> Mobiliario y equipo de laboratorio 6-<span class=\"ls12_1\">10</span> Equipos para procesos de informaci\u00f3n 4-6 Elementos de transporte 5-6,25 El <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>eneficio <span class=\"__1 _16\"></span>o p\u00e9rdida <span class=\"__1 _16\"></span>resu<span class=\"__1 _13\"></span>ltante <span class=\"__1 _16\"></span>de la en<span class=\"__1 _16\"></span>aj<span class=\"__1 _13\"></span>enaci\u00f3n <span class=\"__1 _16\"></span>o el reti<span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de un <span class=\"__1 _16\"></span>activo se <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>alcula <span class=\"__1 _16\"></span>como la <span class=\"__1 _10\"></span>diferencia entre el i<span class=\"__1 _13\"></span>mporte de la ve<span class=\"__1 _13\"></span>nta y <span class=\"__1 _13\"></span>el importe en <span class=\"__1 _13\"></span>libros del a<span class=\"__1 _13\"></span>ctivo, y se reconoce <span class=\"__1 _13\"></span>en la cuenta <span class=\"__1 _13\"></span>de p\u00e9rdidas y<span class=\"__1 _13\"></span> ganancias consolida<span class=\"__1 _13\"></span>da. d)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Deterioro de valor d<span class=\"__1 _13\"></span>e activos materiales, intangible<span class=\"__1 _13\"></span>s y fondos de comercio<span class=\"__1 _13\"></span> </span>En <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>cad<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>balance <span class=\"__1 _d\"> </span>consolidado, <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _d\"> </span>revisa <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>importes <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>libros <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>sus <span class=\"__1 _d\"> </span>activos<span class=\"__1 _13\"></span> materiales <span class=\"__1 _12\"></span>e <span class=\"__1 _12\"></span>int<span class=\"__1 _13\"></span>angibles <span class=\"__1 _13\"></span>pa<span class=\"__1 _13\"></span>ra <span class=\"__1 _13\"></span>determ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nar <span class=\"__1 _12\"></span>si <span class=\"__1 _12\"></span>exist<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>indicios <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>que <span class=\"__1 _13\"></span>dichos <span class=\"__1 _14\"></span>activos <span class=\"__1 _12\"></span>hayan <span class=\"__1 _12\"></span>sufrido <span class=\"__1 _12\"></span>un<span class=\"__1 _13\"></span>a p\u00e9rdida <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>deterioro d<span class=\"__1 _13\"></span>e va<span class=\"__1 _13\"></span>lor. Si <span class=\"__1 _13\"></span>existe <span class=\"__1 _13\"></span>cualquier <span class=\"__1 _13\"></span>indicio,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el i<span class=\"__1 _13\"></span>mporte rec<span class=\"__1 _13\"></span>uperable d<span class=\"__1 _13\"></span>el activo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>calcula con e<span class=\"__1 _13\"></span>l objeto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>determinar <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>alcance d<span class=\"__1 _13\"></span>e la <span class=\"__1 _13\"></span>p\u00e9rdida p<span class=\"__1 _13\"></span>or deterioro<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>valor (si <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>hubiera). En <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>activo <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>gen<span class=\"__1 _13\"></span>ere <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>s\u00ed <span class=\"__1 _13\"></span>mismo <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>sean <span class=\"__1 _12\"></span>independientes<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>otros <span class=\"__1 _13\"></span>activos, <span class=\"__1 _12\"></span>el Grupo calcula el <span class=\"__1 _16\"></span>imp<span class=\"__1 _13\"></span>orte <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ecuperable de <span class=\"__1 _10\"></span>la unidad generadora de <span class=\"__1 _10\"></span>efectivo a la <span class=\"__1 _16\"></span>que pertenece el activo. Los <span class=\"__1 _21\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>intangibles <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>los <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>no <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>ha <span class=\"__1 _21\"></span>iniciado <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>mortizaci\u00f3n <span class=\"__1 _21\"></span>son <span class=\"__1 _21\"></span>so<span class=\"__1 _13\"></span>metidos <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>prueba<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>deterioro<span class=\"__1 _13\"></span> de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>enos <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>cierre <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _13\"></span>anua<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>tod<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>caso, <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>antelaci\u00f3n <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>di<span class=\"__1 _10\"></span>cho <span class=\"__1 _12\"></span>cierre <span class=\"__1 _14\"></span>si existen indicios al resp<span class=\"__1 _13\"></span>ecto. En el caso de los i<span class=\"__1 _13\"></span>nmuebles asociados a los<span class=\"__1 _13\"></span> centros productivos del Grupo<span class=\"__1 _13\"></span><span class=\"lse_1\">, </span>estos no est\u00e1n asi<span class=\"__1 _13\"></span>gn<span class=\"__1 _10\"></span>ados<span class=\"__1 _13\"></span> a <span class=\"__1 _16\"></span><span class=\"ls0_1\">ninguna unidad <span class=\"__1 _16\"></span>generadora <span class=\"__1 _16\"></span>de efe<span class=\"__1 _10\"></span>ctivo <span class=\"__1 _16\"></span>(en<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>adel<span class=\"__1 _13\"></span>an<span class=\"__1 _10\"></span>te UGE) <span class=\"__1 _16\"></span>espec\u00edfica, <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>son <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>uso <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>m\u00fan <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>ara </span>distintas <span class=\"__1 _13\"></span>UGEs, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mayor\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ellas <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>un intang<span class=\"__1 _13\"></span>ible <span class=\"__1 _13\"></span>o fond<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>comerc<span class=\"__1 _13\"></span>io asign<span class=\"__1 _13\"></span>ado, p<span class=\"__1 _13\"></span>or lo <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>se incluyen en<span class=\"__1 _10\"></span> el <span class=\"__1 _16\"></span>valor en libros <span class=\"__1 _10\"></span>al <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ealizar <span class=\"__1 _16\"></span>los tests de<span class=\"__1 _10\"></span> deterioro. <span class=\"__1 _16\"></span>N<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>obstante<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>los costes rel<span class=\"__1 _10\"></span>acionados<span class=\"__1 _13\"></span> con \u00e9stos est\u00e1n imp<span class=\"__1 _13\"></span>utados seg\u00fan criterios de <span class=\"__1 _13\"></span>asignaci\u00f3n razonables a <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os distintos <span class=\"__1 _13\"></span>productos, que son los<span class=\"__1 _13\"></span> qu<span class=\"ls0_1\">e en<span class=\"__1 _13\"></span> \u00faltima instanc<span class=\"__1 _13\"></span>ia son <span class=\"__1 _13\"></span>considerados como <span class=\"__1 _13\"></span>UGE a <span class=\"__1 _13\"></span>efectos de <span class=\"__1 _13\"></span>los test <span class=\"__1 _13\"></span>de deterioro<span class=\"__1 _13\"></span> realizados por </span>el Grupo. Asimismo, no <span class=\"__1 _13\"></span>hay ning\u00fan inmueble cuyo us<span class=\"__1 _13\"></span>o sea espec\u00edfico para un solo producto <span class=\"__1 _13\"></span>o UGE.<span class=\"__1 _13\"></span> De estos ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos no <span class=\"__1 _13\"></span>se han r<span class=\"__1 _13\"></span>eal<span class=\"__1 _16\"></span>iza<span class=\"__1 _13\"></span>do test de d<span class=\"__1 _13\"></span>eterioro porque no <span class=\"__1 _13\"></span>han existido in<span class=\"__1 _13\"></span>dicios. En el supuesto<span class=\"__1 _13\"></span> caso <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>haberlos<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>se <span class=\"__1 _14\"></span>habr\u00eda <span class=\"__1 _12\"></span>realizado <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>an\u00e1l<span class=\"__1 _13\"></span>isis <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>cadena <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>valor <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>pr<span class=\"__1 _13\"></span>oducto <span class=\"__1 _12\"></span>asociado <span class=\"__1 _12\"></span>(que suele <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>er <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>UG<span class=\"__1 _13\"></span>E <span class=\"__1 _14\"></span>m\u00e1s <span class=\"__1 _19\"></span>f\u00e1c<span class=\"__1 _13\"></span>ilmente <span class=\"__1 _14\"></span>ident<span class=\"__1 _13\"></span>ifi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>able) <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _14\"></span>evaluar <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>i <span class=\"__1 _14\"></span>alg\u00fan <span class=\"__1 _19\"></span>activo <span class=\"__1 _19\"></span>tan<span class=\"__1 _13\"></span>gible <span class=\"__1 _14\"></span>pudiera <span class=\"__1 _d\"> </span>verse afectado (por ejemp<span class=\"__1 _13\"></span>lo, alg\u00fan producto que fuera disc<span class=\"__1 _13\"></span>ontinuado o retirado del mer<span class=\"__1 _13\"></span>cado).<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>importe <span class=\"__1 _12\"></span>recuperable <span class=\"__1 _12\"></span>se <span class=\"__1 _13\"></span>determina <span class=\"__1 _12\"></span>como <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>mayor <span class=\"__1 _12\"></span>importe <span class=\"__1 _12\"></span>entre <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _12\"></span>menos <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>oste de <span class=\"__1 _19\"></span>venta <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>uso. <span class=\"__1 _d\"> </span>A<span class=\"__1 _10\"></span>l <span class=\"__1 _19\"></span>evaluar <span class=\"__1 _d\"> </span>el<span class=\"__1 _16\"></span> <span class=\"__1 _d\"> </span>valor <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>u<span class=\"__1 _13\"></span>so, <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"> </span>futuros <span class=\"__1 _d\"> </span>flujos <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _14\"></span>estimad<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> descuentan <span class=\"__1 _13\"></span>a su <span class=\"__1 _13\"></span>valor actual <span class=\"__1 _13\"></span>utilizando <span class=\"__1 _13\"></span>un tipo <span class=\"__1 _13\"></span>de des<span class=\"__1 _13\"></span>cuento <span class=\"__1 _13\"></span>que ref<span class=\"__1 _13\"></span>leja las <span class=\"__1 _13\"></span>valoraciones <span class=\"__1 _13\"></span>actuales del mercado <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>respecto <span class=\"__1 _13\"></span>al v<span class=\"__1 _13\"></span>alor temp<span class=\"__1 _13\"></span>oral de<span class=\"__1 _13\"></span>l dinero <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>espec\u00edficos <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>para e<span class=\"__1 _13\"></span>l que <span class=\"__1 _13\"></span>no<span class=\"__1 _13\"></span> se <span class=\"__1 _14\"></span>han <span class=\"__1 _12\"></span>ajustado <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>futuros <span class=\"__1 _14\"></span>flujos <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>efectivo <span class=\"__1 _12\"></span>es<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>mados. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>valor <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>uso <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>calcula <span class=\"__1 _12\"></span>aplican<span class=\"__1 _13\"></span>do <span class=\"__1 _12\"></span>tanto flujos <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>aja <span class=\"__1 _16\"></span>como <span class=\"__1 _10\"></span>una <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>asa <span class=\"__1 _16\"></span>de de<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>cuento <span class=\"__1 _16\"></span>despu<span class=\"__1 _13\"></span>\u00e9s <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>im<span class=\"__1 _13\"></span>puestos. <span class=\"__1 _16\"></span>El <span class=\"__1 _10\"></span>hecho <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>utilizar dichas <span class=\"__1 _16\"></span>variables<span class=\"__1 _13\"></span> (tipo  de <span class=\"__1 _e\"> </span>descuen<span class=\"__1 _13\"></span>to <span class=\"__1 _e\"> </span>y  flujos  de  tesorer\u00eda)  an<span class=\"__1 _16\"></span>tes<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>o  despu\u00e9s  de <span class=\"__1 _e\"> </span>i<span class=\"__1 _13\"></span>mpuestos  no<span class=\"__1 _10\"></span>  supone  un <span class=\"__1 _e\"> </span>camb<span class=\"__1 _13\"></span>io significativo en el resul<span class=\"__1 _13\"></span>tado del an\u00e1lisis realizado.<span class=\"__1 _13\"></span> La t<span class=\"__1 _13\"></span>asa de <span class=\"__1 _13\"></span>descuento <span class=\"__1 _13\"></span>usada <span class=\"__1 _13\"></span>se revisa<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>forma p<span class=\"__1 _13\"></span>eri\u00f3dica (c<span class=\"__1 _13\"></span>omo m\u00ednimo <span class=\"__1 _13\"></span>cada s<span class=\"__1 _13\"></span>eis mes<span class=\"__1 _13\"></span>es) <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>tiene en cuenta <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>istintos <span class=\"__1 _16\"></span>compo<span class=\"__1 _13\"></span>nentes <span class=\"__1 _16\"></span>que reflejan el <span class=\"__1 _21\"></span>en<span class=\"__1 _13\"></span>torno <span class=\"__1 _16\"></span>macroecon\u00f3<span class=\"__1 _13\"></span>mico <span class=\"__1 _16\"></span>del momento, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _16\"></span>el coste <span class=\"__1 _16\"></span>de la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>(normal<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>asociado <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>p\u00fablica <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>territ<span class=\"__1 _13\"></span>orio e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>cuesti\u00f3n), <span class=\"__1 _13\"></span>la Beta sectorial y las pri<span class=\"__1 _13\"></span>mas de riesgo por tam<span class=\"__1 _13\"></span>a\u00f1o. Si se estima que el importe<span class=\"__1 _13\"></span> recuperable de un activo (o una unidad generadora <span class=\"__1 _13\"></span>de efectivo) es inferior a <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>libros, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>libros <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo <span class=\"__1 _13\"></span>(unidad <span class=\"__1 _13\"></span>genera<span class=\"__1 _13\"></span>dora <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo) <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>reduce <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>su<span class=\"__1 _55\"> </span> importe r<span class=\"__1 _13\"></span>ecuperable. <span class=\"__1 _13\"></span>Inmediatamente s<span class=\"__1 _13\"></span>e reconoce <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>p\u00e9rdida por <span class=\"__1 _13\"></span>deterioro <span class=\"__1 _13\"></span>de valor <span class=\"__1 _13\"></span>en la <span class=\"__1 _13\"></span>cuenta d<span class=\"__1 _13\"></span>e p\u00e9rdidas y gananc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>as consolidad<span class=\"__1 _13\"></span>a. Las p\u00e9rdidas relac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>onadas <span class=\"__1 _13\"></span>con el deterioro de valor <span class=\"__1 _13\"></span>de la UGE reducen el va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or del f<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>do de co<span class=\"__1 _13\"></span>mercio asignado <span class=\"__1 _16\"></span>a la <span class=\"__1 _16\"></span>misma <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>a continuaci\u00f3n <span class=\"__1 _16\"></span>a los <span class=\"__1 _16\"></span>dem\u00e1s activos <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la UGE, <span class=\"__1 _21\"></span>pr<span class=\"__1 _13\"></span>orrateando <span class=\"__1 _16\"></span>en funci\u00f3n <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>va<span class=\"__1 _13\"></span>lor contable <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ada <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>no<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"> </span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos, <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>el <span class=\"__1 _d\"> </span>l\u00edmite <span class=\"__1 _19\"></span>pa<span class=\"__1 _13\"></span>ra <span class=\"__1 _19\"></span>cada <span class=\"__1 _d\"> </span>uno <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>llos <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"> </span>mayor <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>valor razonable menos los coste<span class=\"__1 _13\"></span>s de enajenaci\u00f3n o disposic<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> por otra v\u00eda, su v<span class=\"__1 _13\"></span>alor en uso y cero.<span class=\"__1 _13\"></span> Cuando <span class=\"__1 _12\"></span>una <span class=\"__1 _12\"></span>p\u00e9r<span class=\"__1 _13\"></span>dida <span class=\"__1 _13\"></span>por <span class=\"__1 _14\"></span>deterioro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>rev<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>erte <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>osteriormente <span class=\"__1 _12\"></span>(circunstancia <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>permit<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>da <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l caso <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"></span>fondo <span class=\"__1 _d\"> </span>de<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>comerc<span class=\"__1 _13\"></span>io), <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>importe <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>libros <span class=\"__1 _19\"> </span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>activo <span class=\"__1 _d\"> </span>(UGE) <span class=\"__1 _d\"> </span>se <span class=\"__1 _14\"></span>increme<span class=\"__1 _13\"></span>nta <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"> </span>es<span class=\"__1 _13\"></span>timaci\u00f3n revisada de <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>importe recuperable, pero de <span class=\"__1 _16\"></span>tal modo que <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> importe <span class=\"__1 _10\"></span>en libros i<span class=\"__1 _10\"></span>ncrementado<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>no supere el <span class=\"__1 _21\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>ibros <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>habr\u00eda <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span>terminado <span class=\"__1 _21\"></span>de no <span class=\"__1 _21\"></span>haberse <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>econocido <span class=\"__1 _21\"></span>ning<span class=\"__1 _13\"></span>un<span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>p\u00e9rdida <span class=\"__1 _16\"></span>por deterior<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>(UGE) <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>anteriores. <span class=\"__1 _13\"></span>Inmedia<span class=\"__1 _13\"></span>tamente s<span class=\"__1 _13\"></span>e recon<span class=\"__1 _13\"></span>oce <span class=\"__1 _13\"></span>una reversi<span class=\"__1 _13\"></span>\u00f3n de una <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>\u00e9rdida <span class=\"__1 _13\"></span>por <span class=\"__1 _12\"></span>deterioro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>como <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>ngreso <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>cuenta <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>p\u00e9rdidas <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>ganancias <span class=\"__1 _12\"></span>consolidada<span class=\"__1 _13\"></span>, hasta dicho l\u00edmite.<span class=\"__1 _13\"></span> Para <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>caso del <span class=\"__1 _16\"></span>fondo de <span class=\"__1 _16\"></span>comercio<span class=\"__1 _13\"></span>, <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>an<span class=\"__1 _13\"></span>\u00e1lisis <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>deterioro, que <span class=\"__1 _16\"></span>se efe<span class=\"__1 _10\"></span>ct\u00faa <span class=\"__1 _10\"></span>con l<span class=\"__1 _10\"></span>a pe<span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>iodicidad <span class=\"__1 _16\"></span>descrita en <span class=\"__1 _d\"> </span>l<span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>Nota <span class=\"__1 _d\"> </span>5-<span class=\"ls7_1\">a)</span>. <span class=\"__1 _d\"> </span>En <span class=\"__1 _19\"></span>caso <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>ser<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>prec<span class=\"__1 _13\"></span>iso <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>reconocimiento <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>p\u00e9rdida<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>deterioro <span class=\"__1 _d\"> </span>del <span class=\"__1 _19\"></span>fondo<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>de comercio, \u00e9sta no es rev<span class=\"__1 _13\"></span>ersible.  En general, la metodolog\u00eda utilizada por el <span class=\"__1 _16\"></span>Gru<span class=\"__1 _13\"></span>po Almi<span class=\"__1 _10\"></span>rall para los test de deterioro en <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>ase <span class=\"__1 _10\"></span>al valor en uso <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>afectos <span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>UGEs<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>fondo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omercio <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>basa en <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span>timaci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>proyec<span class=\"__1 _13\"></span>ciones de <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>basados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>presupuestos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>aprobados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Direcc<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>cubren <span class=\"__1 _13\"></span>un periodo <span class=\"__1 _13\"></span>expl\u00edcito m\u00edn<span class=\"__1 _13\"></span>imo de <span class=\"__1 _13\"></span>5 a\u00f1os. <span class=\"__1 _13\"></span>Los flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo m\u00e1s <span class=\"__1 _13\"></span>all\u00e1 del <span class=\"__1 _13\"></span>periodo <span class=\"__1 _13\"></span>explicito <span class=\"__1 _13\"></span>se extr<span class=\"__1 _13\"></span>ap<span class=\"__1 _10\"></span>olan usando <span class=\"__1 _13\"></span>tasas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>crec<span class=\"__1 _13\"></span>imiento <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>perpetuidad <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>g) <span class=\"__1 _13\"></span>negativas <span class=\"__1 _13\"></span>ya <span class=\"__1 _13\"></span>que, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>pro<span class=\"__1 _13\"></span>pia <span class=\"__1 _13\"></span>naturaleza <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>sector,<span class=\"__1 _13\"></span> los <span class=\"__1 _13\"></span>productos, <span class=\"__1 _13\"></span>a la <span class=\"__1 _13\"></span>larga, <span class=\"__1 _13\"></span>tienden <span class=\"__1 _13\"></span>a s<span class=\"__1 _13\"></span>er sus<span class=\"__1 _13\"></span>tituido<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>nuevos <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>inn<span class=\"__1 _10\"></span>ovadores<span class=\"__1 _13\"></span> o <span class=\"__1 _13\"></span>ven <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>precio sensiblemente rebajado como consec<span class=\"__1 _13\"></span>uencia de l<span class=\"__1 _10\"></span>a aparici\u00f3n de nuevos tratamientos y/o por la entrada<span class=\"__1 _13\"></span> de <span class=\"__1 _16\"></span>gen\u00e9ricos y <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>ta<span class=\"__1 _13\"></span>nto <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sideran a <span class=\"__1 _16\"></span>largo <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>lazo <span class=\"__1 _16\"></span>escenarios de <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>recimiento <span class=\"__1 _16\"></span>perman<span class=\"__1 _13\"></span>ente. Esto es  acorde  t<span class=\"__1 _13\"></span>ambi\u00e9n  a  lo <span class=\"__1 _b_1\"> </span>que  establece <span class=\"__1 _b_1\"> </span>la  NIC <span class=\"__1 _b_1\"> </span>36  sobre  la <span class=\"__1 _b_1\"> </span>gu\u00eda  para  tasa<span class=\"__1 _13\"></span>s  de  crecimiento<span class=\"__1 _12\"></span>  en<span class=\"__1 _13\"></span> proyecciones financier<span class=\"__1 _13\"></span>as. Para <span class=\"__1 _12\"></span>determ<span class=\"__1 _13\"></span>inados <span class=\"__1 _12\"></span>activos <span class=\"__1 _14\"></span>(como <span class=\"__1 _12\"></span>pueden <span class=\"__1 _14\"></span>ser <span class=\"__1 _12\"></span>produc<span class=\"__1 _13\"></span>tos <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>desarrollo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>a\u00fan <span class=\"__1 _14\"></span>no <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>amortizan) <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e usan proyecciones financi<span class=\"__1 _13\"></span>eras detalladas que van <span class=\"__1 _13\"></span>de los 10 a l<span class=\"__1 _10\"></span>os 18 a\u00f1os (depen<span class=\"__1 _13\"></span>diendo de la vida \u00fatil esperada <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>activo) <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>aplica <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>probabilidad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u00e9xito <span class=\"__1 _12\"></span>del <span class=\"__1 _13\"></span>proyecto <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e es<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>ma <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>renta residual <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>sig<span class=\"__1 _13\"></span>uientes <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>base <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>tasa <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>creci<span class=\"__1 _13\"></span>miento <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>tipolog\u00eda<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y antig\u00fcedad de los <span class=\"__1 _13\"></span>productos basada en la experiencia<span class=\"__1 _13\"></span> con \u00e9stos.<span class=\"__1 _13\"></span> Para el resto <span class=\"__1 _16\"></span>de los activos intangibles se realiza <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>test<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>de deterioro s\u00f3lo <span class=\"__1 _10\"></span>en aquellos casos en los <span class=\"__1 _16\"></span>que existen <span class=\"__1 _e\"> </span>indicios <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>deterioro<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>quellos <span class=\"__1 _d\"> </span>que <span class=\"__1 _e\"> </span>est\u00e9n <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>curso<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>(normal<span class=\"__1 _13\"></span>mente <span class=\"__1 _d\"> </span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>en <span class=\"__1 _e\"> </span>fase <span class=\"__1 _e\"> </span>de desarrollo). Las <span class=\"__1 _13\"></span>proyecc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _13\"></span>financ<span class=\"__1 _13\"></span>ieras <span class=\"__1 _13\"></span>proyectadas <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>cada <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>unidades <span class=\"__1 _13\"></span>gen<span class=\"__1 _13\"></span>eradoras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _12\"></span>o activo consisten <span class=\"__1 _10\"></span>en la estimaci\u00f3n <span class=\"__1 _10\"></span>de los <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>lujos <span class=\"__1 _16\"></span>netos<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de tesorer\u00eda despu\u00e9s de <span class=\"__1 _10\"></span>impuestos, determinados a partir de la <span class=\"__1 _13\"></span>estimaci\u00f3n de las ventas y <span class=\"__1 _13\"></span>m\u00e1rgenes brutos y de<span class=\"__1 _13\"></span>m\u00e1s costes previstos para<span class=\"__1 _13\"></span> dicha unidad generadora de efect<span class=\"__1 _13\"></span>ivo. Las proyecciones est\u00e1n b<span class=\"__1 _13\"></span>asadas en hip\u00f3tesis razonabl<span class=\"__1 _13\"></span>es y<span class=\"__1 _13\"></span> fund<span class=\"__1 _10\"></span>amentadas.<span class=\"__1 _13\"></span> Los flujos de caja son esti<span class=\"__1 _10\"></span>mados en funci\u00f3n del ciclo de madurez del producto, el tama\u00f1o del mercado (que <span class=\"__1 _13\"></span>depende <span class=\"__1 _13\"></span>del tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>dolencia <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>del n<span class=\"__1 _13\"></span>ivel de <span class=\"__1 _13\"></span>diagn\u00f3stico <span class=\"__1 _13\"></span>de \u00e9s<span class=\"__1 _13\"></span>ta), las <span class=\"__1 _13\"></span>caracter\u00edsticas<span class=\"__1 _13\"></span> terap\u00e9uticas del <span class=\"__1 _12\"></span>prop<span class=\"__1 _13\"></span>io <span class=\"__1 _12\"></span>producto <span class=\"__1 _14\"></span>(en <span class=\"__1 _12\"></span>funci\u00f3n <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>valor <span class=\"__1 _14\"></span>cl\u00ednico <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _12\"></span>producto <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>estima <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>% <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>cuota <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>mercad<span class=\"__1 _13\"></span>o dentro <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _d\"> </span>\u00e1rea <span class=\"__1 _d\"> </span>t<span class=\"__1 _13\"></span>erap\u00e9utica) <span class=\"__1 _d\"> </span>y <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>precio <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>reembols<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>esperado. <span class=\"__1 _e\"> </span>A <span class=\"__1 _d\"> </span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _d\"> </span>respecto, <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>nte <span class=\"__1 _d\"> </span>en<span class=\"__1 _13\"></span>tornos<span class=\"__1 _13\"></span> macroecon\u00f3micos m\u00e1s dur<span class=\"__1 _13\"></span>os es cierto que los gobiernos de los distintos territorio<span class=\"__1 _13\"></span>s tienen incentivos a limitar <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>gasto <span class=\"__1 _13\"></span>sanitario <span class=\"__1 _13\"></span>(si<span class=\"__1 _13\"></span>endo<span class=\"__1 _16\"></span> <span class=\"__1 _12\"></span>una <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>med<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>camentos <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>tratamie<span class=\"__1 _13\"></span>ntos <span class=\"__1 _13\"></span>financiados), pero <span class=\"__1 _16\"></span>estas <span class=\"__1 _16\"></span>medidas de<span class=\"__1 _16\"></span> contenci\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>gasto <span class=\"__1 _16\"></span>pue<span class=\"__1 _13\"></span>den <span class=\"__1 _21\"></span>reves<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>r <span class=\"__1 _16\"></span>distintas <span class=\"__1 _16\"></span>form<span class=\"__1 _13\"></span>as, <span class=\"__1 _21\"></span>tales <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>prevalenc<span class=\"__1 _13\"></span>ia de  trata<span class=\"__1 _13\"></span>mientos  gen\u00e9ricos<span class=\"__1 _13\"></span>  alternativos, <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>limitaci\u00f3n <span class=\"__1 _b_1\"> </span>del  n\u00fam<span class=\"__1 _13\"></span>ero <span class=\"__1 _b_1\"> </span>de  paci<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tes <span class=\"__1 _b_1\"> </span>tratados,  b<span class=\"__1 _13\"></span>ajadas unilaterales <span class=\"__1 _13\"></span>de precio <span class=\"__1 _13\"></span>de ciertos<span class=\"__1 _13\"></span> medicamentos, <span class=\"__1 _13\"></span>etc\u00e9tera, <span class=\"__1 _13\"></span>por lo <span class=\"__1 _13\"></span>que es <span class=\"__1 _13\"></span>dif\u00edcil de <span class=\"__1 _13\"></span>estimar s<span class=\"__1 _13\"></span>in saber <span class=\"__1 _13\"></span>las medidas <span class=\"__1 _12\"></span>concretas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>uedan <span class=\"__1 _12\"></span>aplicarse <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>aun <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ene <span class=\"__1 _12\"></span>cierto <span class=\"__1 _14\"></span>margen <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>adaptarse <span class=\"__1 _14\"></span>en muchos casos.<span class=\"__1 _13\"></span> Las <span class=\"__1 _13\"></span>variables <span class=\"__1 _13\"></span>claves de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>test <span class=\"__1 _13\"></span>de det<span class=\"__1 _13\"></span>erioro realiz<span class=\"__1 _13\"></span>ados por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>corresponden, <span class=\"__1 _13\"></span>principalmente, <span class=\"__1 _13\"></span>a la <span class=\"__1 _14\"></span>evoluci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>v<span class=\"__1 _13\"></span>entas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ca<span class=\"__1 _13\"></span>da <span class=\"__1 _14\"></span>uno <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"></span>distin<span class=\"__1 _13\"></span>tos <span class=\"__1 _14\"></span>f\u00e1rmacos, <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>cu<span class=\"__1 _13\"></span>ales <span class=\"__1 _14\"></span>est\u00e1n <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda actualmente <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>fase<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>comercializaci<span class=\"__1 _13\"></span>\u00f3n, <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _19\"></span>las <span class=\"__1 _14\"></span>tasas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>descuento<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>aplicadas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>tasa <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e<span class=\"__1 _55\"> </span>crecimiento a per<span class=\"__1 _13\"></span>petuidad. Otras hip\u00f3tesis com<span class=\"__1 _13\"></span>o el margen bruto o <span class=\"__1 _13\"></span>los flujos de caj<span class=\"ls7_1\">a n</span>o se co<span class=\"__1 _13\"></span>nsideran claves por mostrar me<span class=\"__1 _13\"></span>nos incertidumbre:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Respecto <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>margen <span class=\"__1 _14\"></span>bruto, <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>cos<span class=\"__1 _13\"></span>tes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>venta <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>muchos <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"></span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>sujetos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>test <span class=\"__1 _19\"></span>de </span>deterioro est\u00e1<span class=\"__1 _13\"></span>n fijados a co<span class=\"__1 _13\"></span>ntratos de suministro<span class=\"__1 _13\"></span> con <span class=\"__1 _13\"></span>los licenciatarios <span class=\"__1 _13\"></span>originales, por <span class=\"__1 _13\"></span>lo general a un porcen<span class=\"__1 _13\"></span>taje del <span class=\"__1 _13\"></span>precio de<span class=\"__1 _13\"></span> venta <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>productos<span class=\"__1 _13\"></span>. Por <span class=\"__1 _13\"></span>lo tanto, <span class=\"__1 _13\"></span>no es <span class=\"__1 _13\"></span>habitual <span class=\"__1 _13\"></span>que se <span class=\"__1 _13\"></span>repercuta el coste de inflaci\u00f3<span class=\"__1 _13\"></span>n. Asimismo, <span class=\"__1 _13\"></span>los gastos operativos asoc<span class=\"__1 _13\"></span>iados a la fabricaci\u00f3n r<span class=\"__1 _13\"></span>ep<span class=\"__1 _10\"></span>resentan<span class=\"__1 _13\"></span> una parte peque<span class=\"__1 _13\"></span>\u00f1a del c<span class=\"__1 _13\"></span>oste total de<span class=\"__1 _13\"></span>l producto (por<span class=\"__1 _13\"></span> ejemplo, <span class=\"__1 _13\"></span>los suministros)<span class=\"__1 _13\"></span> a<span class=\"__1 _13\"></span> lo que <span class=\"__1 _13\"></span>hay que <span class=\"__1 _13\"></span>a\u00f1adir que la <span class=\"__1 _10\"></span>mayor\u00eda de los productos que <span class=\"__1 _10\"></span>fabrica el Grupo no <span class=\"__1 _10\"></span>tienen ning\u00fan activo intangible asociado.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Respecto<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>flujos <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>caj<span class=\"__1 _13\"></span>a, <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>general, <span class=\"__1 _19\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>ector <span class=\"__1 _19\"></span>farmac<span class=\"__1 _13\"></span>\u00e9utico <span class=\"__1 _19\"></span>es <span class=\"__1 _d\"> </span>antic\u00edclico, <span class=\"__1 _d\"> </span>pu<span class=\"__1 _10\"></span>esto <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>los </span>tratamientos cr\u00f3nicos<span class=\"__1 _13\"></span> y de prescripci\u00f3n<span class=\"__1 _13\"></span>, suelen tener una <span class=\"__1 _13\"></span>demanda estable y no s<span class=\"__1 _13\"></span>e b<span class=\"__1 _10\"></span>enefician<span class=\"__1 _13\"></span>, ni tampoco se ven perjud<span class=\"__1 _13\"></span>icados, por escenarios <span class=\"__1 _13\"></span>macroecon\u00f3micos favorables <span class=\"__1 _13\"></span>o de recesi\u00f3n.<span class=\"__1 _13\"></span> En <span class=\"__1 _12\"></span>cuanto <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span>nsibilidad <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las <span class=\"__1 _14\"></span>hip\u00f3tesis <span class=\"__1 _12\"></span>clave, <span class=\"__1 _14\"></span>la <span class=\"__1 _13\"></span>D<span class=\"__1 _13\"></span>irecci\u00f3n <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _19\"></span>cons<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dera <span class=\"__1 _14\"></span>el <span class=\"__1 _13\"></span>1<span class=\"__1 _13\"></span>0% <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _12\"></span>un<span class=\"__1 _13\"></span> intervalo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>desviaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>suficiente <span class=\"__1 _13\"></span>holgura <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>absorber <span class=\"__1 _13\"></span>eventos <span class=\"__1 _13\"></span>inesperado<span class=\"__1 _13\"></span>s m\u00e1s <span class=\"__1 _13\"></span>all\u00e1 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que se <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sidera <span class=\"__1 _19\"></span>razo<span class=\"__1 _13\"></span>nable <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>condiciones <span class=\"__1 _19\"></span>norma<span class=\"__1 _13\"></span>les <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"></span>evo<span class=\"__1 _13\"></span>luci\u00f3n <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>negocio<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>base <span class=\"__1 _19\"></span>al <span class=\"__1 _d\"> </span>an\u00e1lisis retrospectivo de estim<span class=\"__1 _13\"></span>aciones realizadas en el pasado.<span class=\"__1 _13\"></span> En cuanto a <span class=\"__1 _16\"></span>las hip\u00f3tesis de tasa de <span class=\"__1 _16\"></span>descu<span class=\"__1 _13\"></span>ento y tasa de <span class=\"__1 _16\"></span>crec<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>miento a perpetuidad, se <span class=\"__1 _10\"></span>ha establecido<span class=\"__1 _13\"></span> medio punto <span class=\"__1 _13\"></span>como razonab<span class=\"__1 _13\"></span>le en funci\u00f3n d<span class=\"__1 _13\"></span>e los increm<span class=\"__1 _13\"></span>entos experimentados <span class=\"__1 _13\"></span>en los <span class=\"__1 _13\"></span>\u00fal<span class=\"__1 _10\"></span>timos <span class=\"__1 _13\"></span>ejercicios, en el primer caso, <span class=\"__1 _13\"></span>y a una hip\u00f3tesis conservadora <span class=\"__1 _13\"></span>en el segundo caso.<span class=\"__1 _13\"></span> Las prin<span class=\"__1 _10\"></span>cipales hip\u00f3tesis utilizadas en<span class=\"__1 _16\"></span> los test <span class=\"__1 _10\"></span>de deterioro y <span class=\"__1 _16\"></span>el an\u00e1lisis de<span class=\"__1 _10\"></span> <span class=\"__1 _10\"></span>sensibil<span class=\"__1 _13\"></span>idad <span class=\"__1 _16\"></span>de los <span class=\"__1 _10\"></span>ejercicios anuales terminados el<span class=\"__1 _13\"></span> 31 de diciembre d<span class=\"__1 _13\"></span>e 2024 y 2023 se detalla<span class=\"__1 _13\"></span>n en las Notas 8 <span class=\"lsf_1\">y </span>9.<span class=\"__1 _55\"> </span>e)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Arrendamientos <span class=\"__1 _13\"></span> </span>Los arrendamientos <span class=\"__1 _10\"></span>se reconocen <span class=\"__1 _16\"></span>como un activo <span class=\"__1 _16\"></span>por derecho de <span class=\"__1 _16\"></span>uso (<span class=\"__1 _13\"></span>y <span class=\"__1 _16\"></span>el correspondiente pasivo) en la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>activo <span class=\"__1 _12\"></span>arrendado <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _12\"></span>disponib<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>e <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _13\"></span>su <span class=\"__1 _12\"></span>uso <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>gru<span class=\"__1 _13\"></span>po <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>acuerdo <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>lo <span class=\"__1 _12\"></span>que establece <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>NIIF <span class=\"__1 _14\"></span>16. <span class=\"__1 _14\"></span>Cada <span class=\"__1 _14\"></span>pago <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>arrendamiento <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>asigna <span class=\"__1 _14\"></span>entre <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>corresp<span class=\"__1 _13\"></span>ondiente <span class=\"__1 _14\"></span>pasivo <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>el gasto <span class=\"__1 _16\"></span>fin<span class=\"__1 _13\"></span>anciero. <span class=\"__1 _16\"></span>El gasto <span class=\"__1 _16\"></span>financiero se <span class=\"__1 _16\"></span>carga a <span class=\"__1 _16\"></span>resultados<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>dur<span class=\"__1 _13\"></span>ante <span class=\"__1 _16\"></span>el <span class=\"__1 _10\"></span>plazo del <span class=\"__1 _16\"></span>arrendami<span class=\"__1 _13\"></span>ento <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>for<span class=\"__1 _13\"></span>ma que <span class=\"__1 _14\"></span>pro<span class=\"__1 _13\"></span>duzca <span class=\"__1 _14\"></span>un <span class=\"__1 _d\"> </span>tipo <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>i<span class=\"__1 _13\"></span>nter\u00e9s <span class=\"__1 _14\"></span>peri\u00f3dico <span class=\"__1 _d\"> </span>constante <span class=\"__1 _19\"></span>sobre <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>saldo <span class=\"__1 _19\"> </span>res<span class=\"__1 _13\"></span>tante <span class=\"__1 _14\"></span>del <span class=\"__1 _19\"> </span>pas<span class=\"__1 _13\"></span>ivo <span class=\"__1 _14\"></span>para <span class=\"__1 _19\"></span>cad<span class=\"__1 _13\"></span>a ejercicio. <span class=\"__1 _e\"> </span>El <span class=\"__1 _d\"> </span>ac<span class=\"__1 _13\"></span>tivo <span class=\"__1 _d\"> </span>por <span class=\"__1 _e\"> </span>derecho <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>us<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>se <span class=\"__1 _e\"> </span>amortiza <span class=\"__1 _e\"> </span>durante <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>vida <span class=\"__1 _d\"> </span>\u00fa<span class=\"__1 _13\"></span>til <span class=\"__1 _d\"> </span>del <span class=\"__1 _e\"> </span>activo <span class=\"__1 _e\"> </span>o <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>plazo <span class=\"__1 _e\"> </span>de arrendamiento, el m\u00e1s <span class=\"__1 _13\"></span>peque\u00f1o de los dos, sobre una base <span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>neal.<span class=\"__1 _13\"></span> Los activos <span class=\"__1 _13\"></span>y pasivos que surgen d<span class=\"__1 _13\"></span>e un arrendamiento<span class=\"__1 _13\"></span> se valoran inicialment<span class=\"__1 _13\"></span>e sobre la base del <span class=\"__1 _13\"></span>valor actual. <span class=\"__1 _14\"></span>Los <span class=\"__1 _d\"> </span>pasivos <span class=\"__1 _14\"></span>por <span class=\"__1 _19\"></span>arrenda<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>ento <span class=\"__1 _d\"> </span>que <span class=\"__1 _14\"></span>mantiene <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>Grupo <span class=\"__1 _19\"> </span>i<span class=\"__1 _13\"></span>ncluyen <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>valor<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>actual <span class=\"__1 _14\"></span>net<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os siguientes pagos por <span class=\"__1 _13\"></span>arrendamiento:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>pagos <span class=\"__1 _13\"></span>fijos (<span class=\"__1 _13\"></span>incl<span class=\"__1 _10\"></span>uyendo <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>fijos <span class=\"__1 _13\"></span>en esencia), <span class=\"__1 _13\"></span>menos <span class=\"__1 _13\"></span>cualquier <span class=\"__1 _13\"></span>incentivo por<span class=\"__1 _13\"></span> arr<span class=\"__1 _13\"></span>endamiento </span>a cobrar, y -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>los <span class=\"__1 _14\"></span>pagos <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>penalizaciones <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>rescisi\u00f3n <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>arrendamiento, <span class=\"__1 _14\"></span>si <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>plazo <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>arrendamiento </span>refleja el ejercicio por el<span class=\"__1 _13\"></span> arrendatario de esa opci\u00f3n.<span class=\"__1 _13\"></span> Los <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>arre<span class=\"__1 _13\"></span>ndamiento <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>descuenta<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>usando <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>inter\u00e9s <span class=\"__1 _13\"></span>impl\u00edc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>to <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>arrendamiento. Si ese <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ipo<span class=\"__1 _10\"></span> no se <span class=\"__1 _10\"></span>puede determinar, se usa el <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>po incremental de endeudamiento, siendo el <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ipo qu<span class=\"__1 _10\"></span>e el arrendatario <span class=\"__1 _13\"></span>tendr\u00eda <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>pagar <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>pedir <span class=\"__1 _13\"></span>prestados <span class=\"__1 _13\"></span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>fondos <span class=\"__1 _13\"></span>necesarios <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>obtener <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>de valor similar en un ent<span class=\"__1 _13\"></span>orno econ\u00f3mico similar con t\u00e9rm<span class=\"__1 _13\"></span>ino<span class=\"__1 _10\"></span>s y condici<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>es similare<span class=\"__1 _13\"></span>s.  El <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>alquila <span class=\"__1 _13\"></span>of<span class=\"__1 _13\"></span>icinas, <span class=\"__1 _12\"></span>maquinaria <span class=\"__1 _14\"></span>y <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>lementos <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>transport<span class=\"__1 _13\"></span>e. <span class=\"__1 _12\"></span>Los <span class=\"__1 _12\"></span>contratos <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>lquiler <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>hacen normalmente <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>plazos <span class=\"__1 _12\"></span>fijados <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>3 <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>5 <span class=\"__1 _12\"></span>a\u00f1os, <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>bien <span class=\"__1 _13\"></span>pued<span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>tener <span class=\"__1 _12\"></span>opc<span class=\"__1 _13\"></span>iones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>pr\u00f3rroga <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>se describe <span class=\"__1 _13\"></span>m\u00e1s abajo. <span class=\"__1 _13\"></span>Los <span class=\"__1 _13\"></span>plazos de <span class=\"__1 _13\"></span>arrendamiento <span class=\"__1 _13\"></span>se negocian <span class=\"__1 _13\"></span>sobre <span class=\"__1 _13\"></span>una base <span class=\"__1 _13\"></span>individual y<span class=\"__1 _13\"></span> contiene<span class=\"__1 _13\"></span>n un <span class=\"__1 _12\"></span>rango <span class=\"__1 _14\"></span>amplio <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>t\u00e9rmin<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>condiciones <span class=\"__1 _12\"></span>difere<span class=\"__1 _13\"></span>ntes. <span class=\"__1 _12\"></span>Los <span class=\"__1 _14\"></span>acuerdos <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>arr<span class=\"__1 _13\"></span>endamiento <span class=\"__1 _12\"></span>no<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>imponen \u201ccovenants\u201d, pero los ac<span class=\"__1 _13\"></span>tivos arre<span class=\"ff1_1\">ndados no <span class=\"__1 _13\"></span>pueden utilizarse como garant\u00ed<span class=\"__1 _13\"></span>a para obtener pr\u00e9stamos.<span class=\"__1 _13\"></span> </span>El <span class=\"__1 _d\"> </span>\u00fanico <span class=\"__1 _e\"> </span>activo <span class=\"__1 _e\"> </span>arrendado <span class=\"__1 _e\"> </span>que <span class=\"__1 _d\"> </span>es <span class=\"__1 _e\"> </span>relevante <span class=\"__1 _e\"> </span>individualmente<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>es <span class=\"__1 _d\"> </span>la <span class=\"__1 _e\"> </span>sede <span class=\"__1 _e\"> </span>central <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _d\"> </span>Grupo, <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>uyas condiciones est\u00e1n desc<span class=\"__1 _13\"></span>ritas en la Nota <span class=\"lsc_1\">10</span>. Dada  la <span class=\"__1 _e\"> </span>naturaleza<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>de  los  activos <span class=\"__1 _e\"> </span>por  derecho  de <span class=\"__1 _e\"> </span>uso,  el  coste <span class=\"__1 _e\"> </span>inicial  reconocido  se <span class=\"__1 _e\"> </span>comp<span class=\"__1 _13\"></span>one esencialmente <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>valor<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _d\"> </span>inicial <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>pasivo <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>arrendamiento, <span class=\"__1 _d\"> </span>no <span class=\"__1 _d\"> </span>siend<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"> </span>r<span class=\"__1 _13\"></span>elevantes, <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>lo general, <span class=\"__1 _16\"></span>los <span class=\"__1 _10\"></span>costes di<span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ectos <span class=\"__1 _16\"></span>iniciales <span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>restaurac<span class=\"__1 _13\"></span>i\u00f3n. <span class=\"__1 _16\"></span>Asimism<span class=\"__1 _13\"></span>o, <span class=\"__1 _16\"></span>tamp<span class=\"__1 _13\"></span>oco <span class=\"__1 _21\"></span>ex<span class=\"__1 _13\"></span>isten <span class=\"__1 _21\"></span>pa<span class=\"__1 _13\"></span>gos <span class=\"__1 _21\"></span>vari<span class=\"__1 _13\"></span>ables <span class=\"__1 _16\"></span>por arrendamiento diferen<span class=\"__1 _13\"></span>tes a los que dependan de un ti<span class=\"__1 _13\"></span>po o tasa.<span class=\"__1 _13\"></span> Los <span class=\"__1 _14\"></span>pagos <span class=\"__1 _14\"></span>as<span class=\"__1 _13\"></span>ociados <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>arrendami<span class=\"__1 _13\"></span>entos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>corto <span class=\"__1 _14\"></span>pl<span class=\"__1 _13\"></span>azo <span class=\"__1 _14\"></span>(12 <span class=\"__1 _19\"></span>meses <span class=\"__1 _14\"></span>o <span class=\"__1 _19\"></span>menos)<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>arrendamientos <span class=\"__1 _19\"></span>de activos  de  escaso  valor  (equipo  inform\u00e1tico  y <span class=\"__1 _e\"> </span>e<span class=\"__1 _13\"></span>lementos  peque\u00f1os  de  mobiliario  de <span class=\"__1 _e\"> </span>o<span class=\"__1 _13\"></span>fi<span class=\"__1 _10\"></span>cina)<span class=\"__1 _13\"></span>  se reconocen sobre una <span class=\"__1 _13\"></span>base lineal como un gasto en <span class=\"__1 _13\"></span>la cuenta de p\u00e9rd<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>das y ganancias cons<span class=\"__1 _13\"></span>olidada.<span class=\"__1 _13\"></span> f)<span class=\"ls0_1\"> <span class=\"__1 _26\"> </span>Existencias<span class=\"__1 _13\"></span> </span>Las <span class=\"__1 _21\"></span>existe<span class=\"__1 _13\"></span>ncias <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>valoran <span class=\"__1 _16\"></span>al <span class=\"__1 _16\"></span>coste <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>adq<span class=\"__1 _13\"></span>ui<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ici\u00f3n <span class=\"__1 _21\"></span>o producci\u00f3n, <span class=\"__1 _21\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _21\"></span>neto <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>realizaci\u00f3n, <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>enor. El coste de pro<span class=\"__1 _13\"></span>ducci\u00f3n incluye los cos<span class=\"__1 _13\"></span>tes de materiale<span class=\"__1 _13\"></span>s directos y, en su cas<span class=\"__1 _13\"></span>o, los costes de <span class=\"__1 _13\"></span>mano de obra <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>irecta <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>gastos <span class=\"__1 _12\"></span>g<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>erales <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>fabricaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>aplicables, <span class=\"__1 _12\"></span>incluy\u00e9<span class=\"__1 _13\"></span>ndose <span class=\"__1 _13\"></span>tamb<span class=\"__1 _13\"></span>i\u00e9n<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>incurridos <span class=\"__1 _12\"></span>a<span class=\"__1 _12\"></span><span class=\"ls10_1\">l </span>trasladar las existenci<span class=\"__1 _13\"></span>as a su ubicaci\u00f3n y condiciones <span class=\"__1 _13\"></span>actuales al punto de venta.<span class=\"__1 _13\"></span> Los <span class=\"__1 _e\"> </span>desc<span class=\"__1 _13\"></span>uentos <span class=\"__1 _e\"> </span>comerc<span class=\"__1 _13\"></span>iales, <span class=\"__1 _e\"> </span>las  rebajas  obtenidas  y <span class=\"__1 _e\"> </span>otras  partidas <span class=\"__1 _e\"> </span>similare<span class=\"__1 _13\"></span>s <span class=\"__1 _e\"> </span>se  deducen <span class=\"__1 _e\"> </span>en  la determinaci\u00f3n del prec<span class=\"__1 _13\"></span>io de adquisici\u00f3n.<span class=\"__1 _13\"></span> El precio <span class=\"__1 _13\"></span>de coste se <span class=\"__1 _13\"></span>calcula utilizando <span class=\"__1 _13\"></span>el m\u00e9todo d<span class=\"__1 _13\"></span>e la media <span class=\"__1 _13\"></span>ponderada. El <span class=\"__1 _13\"></span>valor neto de<span class=\"__1 _13\"></span> realizaci\u00f3n representa <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>es<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>maci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _16\"></span> <span class=\"__1 _12\"></span>precio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>enta <span class=\"__1 _13\"></span>menos <span class=\"__1 _13\"></span>todos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _13\"></span>estimados <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>t<span class=\"__1 _13\"></span>erminaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>los costes que ser\u00e1n inc<span class=\"__1 _13\"></span>urridos en los procesos de com<span class=\"__1 _13\"></span>ercializaci\u00f3n, venta y<span class=\"__1 _13\"></span> distribuci\u00f3n.<span class=\"__1 _13\"></span> El <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>rea<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>iza <span class=\"__1 _12\"></span>una <span class=\"__1 _14\"></span>evaluaci\u00f3n <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>valor <span class=\"__1 _14\"></span>neto <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>realizaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>existenc<span class=\"__1 _13\"></span>ias <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>final <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>icio dotando <span class=\"__1 _18\"> </span>la <span class=\"__1 _18\"> </span>oportuna <span class=\"__1 _18\"> </span>p\u00e9rdid<span class=\"__1 _13\"></span>a <span class=\"__1 _11\"> </span>cuando <span class=\"__1 _18\"> </span>las <span class=\"__1 _18\"> </span>mismas<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>se <span class=\"__1 _18\"> </span>encuentran <span class=\"__1 _18\"> </span>sobrev<span class=\"__1 _13\"></span>aloradas. <span class=\"__1 _11\"> </span>Cuand<span class=\"__1 _13\"></span>o <span class=\"__1 _11\"> </span>las circunstancias <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"> </span>prev<span class=\"__1 _13\"></span>iamente <span class=\"__1 _19\"></span>causaron <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>rebaja <span class=\"__1 _d\"> </span>hayan <span class=\"__1 _19\"></span>dejado <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>existir <span class=\"__1 _d\"> </span>o <span class=\"__1 _d\"> </span>cuando <span class=\"__1 _19\"></span>ex<span class=\"__1 _13\"></span>ista <span class=\"__1 _19\"></span>clara evidencia  de <span class=\"__1 _b_1\"> </span>incremento <span class=\"__1 _b_1\"> </span>en  el  va<span class=\"__1 _13\"></span>lor  neto  realizab<span class=\"__1 _13\"></span>le  debido  a <span class=\"__1 _b_1\"> </span>un  cambio <span class=\"__1 _b_1\"> </span>en  las  c<span class=\"__1 _13\"></span>ircunstancias econ\u00f3micas, se proc<span class=\"__1 _13\"></span>ede a revertir el importe de la corr<span class=\"__1 _13\"></span>ecci\u00f3n valorativa.<span class=\"__1 _13\"></span> Asimismo, <span class=\"__1 _12\"></span>tambi\u00e9n <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>rea<span class=\"__1 _13\"></span>lizan <span class=\"__1 _13\"></span>esti<span class=\"__1 _13\"></span>maciones <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span>terioro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>chos <span class=\"__1 _12\"></span>activos <span class=\"__1 _12\"></span>debido <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>obso<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>escencia,<span class=\"__1 _13\"></span> principalmente <span class=\"__1 _d\"> </span>debido <span class=\"__1 _19\"></span>a <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>caduci<span class=\"__1 _13\"></span>dad <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>la<span class=\"__1 _13\"></span>s <span class=\"__1 _14\"></span>distintas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>espec<span class=\"__1 _13\"></span>ialidades <span class=\"__1 _19\"></span>farmac\u00e9u<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>cas <span class=\"__1 _19\"></span>(q<span class=\"__1 _13\"></span>ue comprende <span class=\"__1 _d\"> </span>un <span class=\"__1 _19\"></span>period<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"></span>entre <span class=\"__1 _d\"> </span>2 <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>5 <span class=\"__1 _19\"></span>a\u00f1os <span class=\"__1 _d\"> </span>para <span class=\"__1 _19\"> </span>prod<span class=\"__1 _13\"></span>uctos <span class=\"__1 _19\"></span>term<span class=\"__1 _13\"></span>inados) <span class=\"__1 _19\"></span>o <span class=\"__1 _d\"> </span>bien <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>lenta <span class=\"__1 _19\"></span>rot<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _19\"></span>en aquellos casos<span class=\"__1 _13\"></span> que la <span class=\"__1 _13\"></span>demanda est<span class=\"__1 _13\"></span>imada sea insuf<span class=\"__1 _13\"></span>iciente para a<span class=\"__1 _13\"></span>bsorber las <span class=\"__1 _13\"></span>existencias en un<span class=\"__1 _13\"></span> tiempo razonable. g)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Clientes por ventas y p<span class=\"__1 _13\"></span>restaci\u00f3n de servicios<span class=\"__1 _13\"></span> </span>Los s<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>dos <span class=\"__1 _13\"></span>de clientes <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>registrados <span class=\"__1 _13\"></span>por su <span class=\"__1 _13\"></span>coste a<span class=\"__1 _13\"></span>mortizado. En <span class=\"__1 _13\"></span>cada c<span class=\"__1 _13\"></span>ierre se <span class=\"__1 _13\"></span>determina s<span class=\"__1 _13\"></span>u valor recuperable, <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>mo<span class=\"__1 _13\"></span>do <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>se mi<span class=\"__1 _16\"></span>nora<span class=\"__1 _13\"></span>n, <span class=\"__1 _21\"></span>en su <span class=\"__1 _16\"></span>caso, <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orrecciones <span class=\"__1 _16\"></span>valorativas<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>que permitan <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>ubrir los <span class=\"__1 _13\"></span>saldos <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>concurran <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ircunstancias <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onlleven <span class=\"__1 _12\"></span>su <span class=\"__1 _13\"></span>calif<span class=\"__1 _13\"></span>icaci\u00f3n <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>udoso <span class=\"__1 _13\"></span>cobro. La <span class=\"__1 _19\"></span>moros<span class=\"__1 _13\"></span>idad <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _19\"></span>enfre<span class=\"__1 _13\"></span>nta <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>no <span class=\"__1 _19\"></span>es <span class=\"__1 _d\"> </span>significativa <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>se <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>oncentra <span class=\"__1 _19\"></span>pri<span class=\"__1 _13\"></span>ncipalmente <span class=\"__1 _19\"></span>en farmacias <span class=\"__1 _17\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>hospitales <span class=\"__1 _17\"> </span>que <span class=\"__1 _11\"> </span>dependen <span class=\"__1 _11\"> </span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _11\"> </span>sistemas <span class=\"__1 _11\"> </span>nacionales <span class=\"__1 _11\"> </span>de <span class=\"__1 _17\"> </span>s<span class=\"__1 _13\"></span>alud<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>(por <span class=\"__1 _17\"> </span>restricciones<span class=\"__1 _13\"></span> presupuestarias, princi<span class=\"__1 _13\"></span>palmente). h)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Efectivo y otros <span class=\"__1 _13\"></span>activos l\u00edquidos </span>En <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>balance <span class=\"__1 _12\"></span>consolida<span class=\"__1 _13\"></span><span class=\"lsc_1\">do<span class=\"__1 _16\"></span><span class=\"ls0_1\"> <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>clasifica <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>Efectivo <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>otros <span class=\"__1 _12\"></span>activos <span class=\"__1 _12\"></span>l\u00edquidos <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>tesorer\u00eda <span class=\"__1 _12\"></span>depositada<span class=\"__1 _13\"></span> </span></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo, <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>dep\u00f3s<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>tos <span class=\"__1 _12\"></span>bancarios <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>vista <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>inversiones <span class=\"__1 _13\"></span>financ<span class=\"__1 _13\"></span>ieras <span class=\"__1 _13\"></span>convertibles <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>efectivo, con un <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>encimiento no <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>uperior <span class=\"__1 _10\"></span>a tres me<span class=\"__1 _10\"></span>ses desde la fecha de ad<span class=\"__1 _10\"></span>quisici\u00f3n<span class=\"__1 _13\"></span>. Adicionalmente, a efectos del <span class=\"__1 _18\"> </span>Estado <span class=\"__1 _f\"> </span>de <span class=\"__1 _18\"> </span>F<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ujos <span class=\"__1 _18\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>Efectivo <span class=\"__1 _f\"> </span>Consolidad<span class=\"__1 _13\"></span>o<span class=\"lse_1\">, <span class=\"__1 _18\"> </span></span>s<span class=\"__1 _13\"></span>olo <span class=\"__1 _11\"> </span>se <span class=\"__1 _f\"> </span>consid<span class=\"__1 _13\"></span>eran <span class=\"__1 _11\"> </span>a<span class=\"__1 _13\"></span>quellos <span class=\"__1 _18\"> </span><span class=\"ls7_1\">que <span class=\"__1 _f\"> </span></span>no <span class=\"__1 _f\"> </span>tengan penalizaciones <span class=\"__1 _18\"> </span>significat<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vas <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>caso <span class=\"__1 _18\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>ca<span class=\"__1 _13\"></span>ncelaci\u00f3n <span class=\"__1 _11\"> </span>ant<span class=\"__1 _13\"></span>icipada <span class=\"__1 _18\"> </span>(manteniendo <span class=\"__1 _18\"> </span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _18\"> </span>l\u00edmite <span class=\"__1 _18\"> </span>de vencimiento no super<span class=\"__1 _13\"></span>ior a tres meses)<span class=\"__1 _13\"></span>. i)<span class=\"ls0_1\"> <span class=\"__1 _27\"> </span>Instrumentos financiero<span class=\"__1 _13\"></span>s (sin incluir instrumentos<span class=\"__1 _13\"></span> financieros derivados)<span class=\"__1 _13\"></span> </span>Los <span class=\"__1 _21\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>asivos <span class=\"__1 _21\"></span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>eros <span class=\"__1 _16\"></span>se <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>econocen <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>balance <span class=\"__1 _16\"></span>conso<span class=\"__1 _13\"></span>lidado <span class=\"__1 _21\"></span>cuando <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Grupo <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>convierte<span class=\"__1 _13\"></span> en una de las partes<span class=\"__1 _13\"></span> de las disposiciones contractual<span class=\"__1 _13\"></span>es del instrumento financiero<span class=\"__1 _13\"></span>. Activos financieros<span class=\"__1 _13\"></span> Clasificaci\u00f3n: <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>acuerdo <span class=\"__1 _12\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>aplicaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NIIF <span class=\"__1 _12\"></span>9, <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>clasifica <span class=\"__1 _13\"></span>sus <span class=\"__1 _12\"></span>activos <span class=\"__1 _13\"></span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>eros <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n las siguientes categor\u00ed<span class=\"__1 _13\"></span>as de valoraci\u00f3n:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>aquellos <span class=\"__1 _19\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>se <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>aloran <span class=\"__1 _19\"></span>con <span class=\"__1 _d\"> </span>posterioridad <span class=\"__1 _19\"></span>a <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>ra<span class=\"__1 _13\"></span>zonable <span class=\"__1 _19\"></span>(ya <span class=\"__1 _19\"></span>sea<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>con <span class=\"__1 _d\"> </span>cambios <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"></span>otro<span class=\"__1 _13\"></span> </span>resultado global o en res<span class=\"__1 _13\"></span>ultados), y -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>aquellos que se va<span class=\"__1 _13\"></span>loran a coste amortizado.<span class=\"__1 _13\"></span> </span>La clasi<span class=\"__1 _13\"></span>fi<span class=\"__1 _10\"></span>caci\u00f3n <span class=\"__1 _13\"></span>depende <span class=\"__1 _13\"></span>del modelo <span class=\"__1 _13\"></span>de negoc<span class=\"__1 _13\"></span>io de <span class=\"__1 _13\"></span>la entidad <span class=\"__1 _13\"></span>para ges<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>onar <span class=\"__1 _13\"></span>los activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>y de los t\u00e9rminos contrac<span class=\"__1 _13\"></span>tuales de los flujos de efectivo.<span class=\"__1 _13\"></span> Para <span class=\"__1 _13\"></span>los activos<span class=\"__1 _13\"></span> valorados<span class=\"__1 _13\"></span> a <span class=\"__1 _13\"></span>valor r<span class=\"__1 _13\"></span>azonable, l<span class=\"__1 _13\"></span>as ganancias <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>se registr<span class=\"__1 _13\"></span>ar\u00e1n en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>o en <span class=\"__1 _16\"></span>otro resultado <span class=\"__1 _16\"></span>g<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>obal. Para <span class=\"__1 _16\"></span>las inversiones <span class=\"__1 _16\"></span>en instrumentos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>pa<span class=\"__1 _13\"></span>trimonio <span class=\"__1 _16\"></span>que no <span class=\"__1 _16\"></span>se mantienen <span class=\"__1 _16\"></span>para<span class=\"__1 _13\"></span> negociaci\u00f3n, <span class=\"__1 _d\"> </span>es<span class=\"__1 _13\"></span>to <span class=\"__1 _d\"> </span>depend<span class=\"__1 _13\"></span>er\u00e1 <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>si <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>Grupo <span class=\"__1 _e\"> </span>realiz\u00f3 <span class=\"__1 _e\"> </span>una <span class=\"__1 _d\"> </span>elecc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _e\"> </span>irrevocable <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _e\"> </span>momento <span class=\"__1 _e\"> </span>del reconocimiento <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>nicial <span class=\"__1 _12\"></span>para<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>contabilizar <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>inversi\u00f3n <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>pa<span class=\"__1 _10\"></span>trimonio <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>raz<span class=\"__1 _13\"></span>onable <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>cambios <span class=\"__1 _14\"></span>en otro resultado global.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Reconocimiento <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>baja <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>cuentas: <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>compras <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>ventas <span class=\"__1 _14\"></span>convenci<span class=\"__1 _13\"></span>onales <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _14\"></span>financieros <span class=\"__1 _14\"></span>se reconocen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>negociaci\u00f3n, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el Grup<span class=\"__1 _13\"></span>o se <span class=\"__1 _13\"></span>compro<span class=\"__1 _13\"></span>mete <span class=\"__1 _13\"></span>a co<span class=\"__1 _13\"></span>mprar o<span class=\"__1 _13\"></span> ven<span class=\"__1 _13\"></span>der el activo. Lo<span class=\"__1 _10\"></span>s activos financieros se dan d<span class=\"__1 _16\"></span>e baja en cuentas cuando expiran o <span class=\"__1 _16\"></span>se ceden los derechos<span class=\"__1 _13\"></span> <span class=\"lsc_1\">a </span>recibir flujos <span class=\"__1 _13\"></span>de efectivo de <span class=\"__1 _13\"></span>los activos financ<span class=\"__1 _13\"></span>ieros y el <span class=\"__1 _13\"></span>Grupo ha transferi<span class=\"__1 _13\"></span>do sustancialmente t<span class=\"__1 _13\"></span>odos los riesgos y beneficios <span class=\"__1 _13\"></span>inherentes a la propiedad<span class=\"__1 _13\"></span>. Valoraci\u00f3n: <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>mo<span class=\"__1 _13\"></span>mento <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>reconoci<span class=\"__1 _13\"></span>miento <span class=\"__1 _13\"></span>inicial,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>valora <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>activo <span class=\"__1 _13\"></span>financiero <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>su <span class=\"__1 _12\"></span>valor razonable m\u00e1<span class=\"__1 _10\"></span>s, <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>cas<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo fi<span class=\"__1 _10\"></span>nanciero que <span class=\"__1 _16\"></span>no <span class=\"__1 _10\"></span>sea<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>registrado<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>a valor <span class=\"__1 _16\"></span>ra<span class=\"__1 _13\"></span>zonable <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _16\"></span>cambios<span class=\"__1 _13\"></span> en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _12\"></span>(VRR), <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>costes <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>transac<span class=\"__1 _13\"></span>ci\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>sean <span class=\"__1 _13\"></span>directamente <span class=\"__1 _12\"></span>atribuibles <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>adq<span class=\"__1 _13\"></span>ui<span class=\"__1 _10\"></span>sici\u00f3n del activo financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ero. Los<span class=\"__1 _13\"></span> costes de la transacci\u00f3n de<span class=\"__1 _13\"></span> activos financieros registra<span class=\"__1 _13\"></span>dos a valor razonable<span class=\"__1 _13\"></span> con cambios en resu<span class=\"__1 _13\"></span>ltados se reconocen c<span class=\"__1 _13\"></span>omo gastos en resultados.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span> Instrumentos de deuda<span class=\"__1 _13\"></span> La valoraci\u00f3n <span class=\"__1 _13\"></span>posterior de l<span class=\"__1 _13\"></span>os instrumentos de <span class=\"__1 _13\"></span>deuda depende <span class=\"__1 _13\"></span>del modelo d<span class=\"__1 _13\"></span>e negocio del <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo para gestionar <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>activo <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>caracter\u00edsticas <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span><span class=\"lsf_1\">su</span>s <span class=\"__1 _19\"></span>fl<span class=\"__1 _13\"></span>ujos <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>efectivo. <span class=\"__1 _d\"> </span>Actualme<span class=\"__1 _13\"></span>nte, <span class=\"__1 _19\"> </span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>tiene instrumentos de deuda q<span class=\"__1 _13\"></span>ue corresponden a las sigu<span class=\"__1 _13\"></span>ientes categor\u00edas<span class=\"__1 _13\"></span> de valoraci\u00f3n:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Coste <span class=\"__1 _16\"></span>amortizado: <span class=\"__1 _16\"></span>Los <span class=\"__1 _16\"></span>act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>mantiene<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>para <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>cobro <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>flujos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>efectivo <span class=\"__1 _16\"></span>contractua<span class=\"__1 _13\"></span>les </span>cuando <span class=\"__1 _16\"></span>esos <span class=\"__1 _16\"></span>flujos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>efectivo <span class=\"__1 _10\"></span>representan <span class=\"__1 _16\"></span>s\u00f3lo <span class=\"__1 _16\"></span>pagos de <span class=\"__1 _21\"></span>principa<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>e <span class=\"__1 _16\"></span>intereses <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>valoran <span class=\"__1 _16\"></span>a <span class=\"__1 _10\"></span>coste amortizado. <span class=\"__1 _19\"></span>Los <span class=\"__1 _19\"></span>ingresos <span class=\"__1 _d\"> </span>por <span class=\"__1 _14\"></span>intereses <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>estos <span class=\"__1 _19\"> </span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _14\"></span>finan<span class=\"__1 _13\"></span>cieros <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"> </span>incl<span class=\"__1 _13\"></span>uyen <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>ingresos<span class=\"__1 _13\"></span> financieros de <span class=\"__1 _13\"></span>acuerdo con <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> m\u00e9todo d<span class=\"__1 _13\"></span>el tipo de inter<span class=\"__1 _13\"></span>\u00e9s efectivo. Cualqu<span class=\"__1 _13\"></span>ier ganancia o p\u00e9r<span class=\"__1 _13\"></span>di<span class=\"__1 _10\"></span>da que <span class=\"__1 _12\"></span>surj<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>cuando <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>ba<span class=\"__1 _10\"></span>ja <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>reconoce <span class=\"__1 _14\"></span>directamente <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>resu<span class=\"__1 _13\"></span>ltado <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>ejercicio <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>se presenta <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>otras <span class=\"__1 _13\"></span>ganancias <span class=\"__1 _13\"></span>/ <span class=\"__1 _13\"></span>(p\u00e9rdidas) <span class=\"__1 _13\"></span>junto <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>ganancias <span class=\"__1 _13\"></span>y p\u00e9r<span class=\"__1 _13\"></span>didas por <span class=\"__1 _13\"></span>diferenc<span class=\"__1 _13\"></span>ias de<span class=\"__1 _13\"></span> cambio. <span class=\"__1 _14\"></span>Las <span class=\"__1 _19\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span>por <span class=\"__1 _19\"></span>deterioro <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>valor <span class=\"__1 _19\"></span>se <span class=\"__1 _14\"></span>pres<span class=\"__1 _13\"></span>entan <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>part<span class=\"__1 _13\"></span>ida<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>eparada <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el estado de resultados.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Valor <span class=\"__1 _13\"></span>razon<span class=\"__1 _13\"></span>able <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>ca<span class=\"__1 _13\"></span>mbios <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>resultados: <span class=\"__1 _12\"></span>Los <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>n<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>cumplen <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>crite<span class=\"__1 _13\"></span>rio <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>coste </span>amortizado <span class=\"__1 _12\"></span>o <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>cambios <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>otro <span class=\"__1 _12\"></span>resultado <span class=\"__1 _12\"></span>global <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>reconocen <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>valor razonable <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>cambios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>resultados. <span class=\"__1 _13\"></span>Una <span class=\"__1 _13\"></span>ganancia <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>p\u00e9rdida <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>inver<span class=\"__1 _13\"></span>si\u00f3n <span class=\"__1 _13\"></span>en deu<span class=\"__1 _13\"></span>da que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>reconozca <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>pos<span class=\"__1 _13\"></span>terioridad <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on c<span class=\"__1 _13\"></span>ambios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>reconoce<span class=\"__1 _13\"></span> en <span class=\"__1 _d\"> </span>r<span class=\"__1 _13\"></span>esultados <span class=\"__1 _d\"> </span>y <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>prese<span class=\"__1 _13\"></span>nta <span class=\"__1 _d\"> </span>neta <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>estad<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>resultados <span class=\"__1 _e\"> </span>dentr<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>otras<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>ganancias <span class=\"__1 _e\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"__1 _13\"></span>icio en que surge.  Instrumentos de patr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>monio neto<span class=\"__1 _13\"></span>. El Grupo valora posteri<span class=\"__1 _13\"></span>ormente todas las inversiones <span class=\"__1 _13\"></span>en patrimonio neto a valor raz<span class=\"__1 _13\"></span>onable. Cuando la Direcci\u00f3n <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>ha <span class=\"__1 _12\"></span>optado <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>pres<span class=\"__1 _13\"></span>entar <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>g<span class=\"__1 _13\"></span>anancias <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>p\u00e9rdidas <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>las<span class=\"__1 _13\"></span> inversiones  en  patrimonio<span class=\"__1 _13\"></span>  ne<span class=\"__1 _10\"></span>to  en  otro  resultado  global, <span class=\"__1 _b_1\"> </span>no  hay  reclasif<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>caci\u00f3n  posterior  de  las<span class=\"__1 _13\"></span> ganancias <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>p\u00e9rdi<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span>s <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razona<span class=\"__1 _13\"></span>ble <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>resultados<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>vez <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>dan <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>baj<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>cuentas. <span class=\"__1 _14\"></span>Los dividendos  de <span class=\"__1 _e\"> </span>tales  inversiones<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>siguen  reconoci\u00e9ndose  en <span class=\"__1 _e\"> </span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _e\"> </span>resultado  del <span class=\"__1 _e\"> </span>e<span class=\"__1 _13\"></span>jercicio <span class=\"__1 _e\"> </span>como  otros ingresos cuando se esta<span class=\"__1 _13\"></span>blece el derecho<span class=\"__1 _13\"></span> de<span class=\"__1 _10\"></span> la socied<span class=\"__1 _13\"></span>ad a recibir los pagos.<span class=\"__1 _13\"></span> Los cambios en el valor razonab<span class=\"__1 _13\"></span>le de activos financieros a valor razonable con c<span class=\"__1 _13\"></span>ambios en resultados se <span class=\"__1 _12\"></span>reconocen <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>otras <span class=\"__1 _12\"></span>ga<span class=\"__1 _13\"></span>nancias <span class=\"__1 _12\"></span>/ <span class=\"__1 _12\"></span>(p\u00e9rdidas)<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>estado <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>r<span class=\"__1 _13\"></span>esultados <span class=\"__1 _12\"></span>cuando <span class=\"__1 _14\"></span>sea <span class=\"__1 _13\"></span>aplica<span class=\"__1 _13\"></span>bl<span class=\"__1 _10\"></span>e. <span class=\"__1 _12\"></span>Las p\u00e9rdidas <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>deteri<span class=\"__1 _13\"></span>oro <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>valor <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>y <span class=\"__1 _21\"></span>revers<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>las <span class=\"__1 _10\"></span>p\u00e9<span class=\"__1 _13\"></span>rdidas <span class=\"__1 _21\"></span>por <span class=\"__1 _10\"></span>deterioro <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>va<span class=\"__1 _13\"></span>lor) <span class=\"__1 _16\"></span>sobre <span class=\"__1 _16\"></span>inversiones en patrimon<span class=\"__1 _13\"></span>io neto valorad<span class=\"__1 _13\"></span>as a valor <span class=\"__1 _13\"></span>razonable con c<span class=\"__1 _13\"></span>ambios en o<span class=\"__1 _13\"></span>tro resultado <span class=\"__1 _13\"></span>global no se <span class=\"__1 _13\"></span>presentan separadamente de <span class=\"__1 _13\"></span>otros cambios en el valor razo<span class=\"__1 _13\"></span>nable. Deterioro del valor<span class=\"__1 _13\"></span> El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _14\"></span>eval\u00faa <span class=\"__1 _14\"></span>sobre <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>base <span class=\"__1 _14\"></span>prospectiva <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>cr\u00e9dito <span class=\"__1 _14\"></span>esperadas <span class=\"__1 _14\"></span>asociadas <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>sus activos <span class=\"__1 _13\"></span>a c<span class=\"__1 _13\"></span>oste amortiz<span class=\"__1 _13\"></span>ado <span class=\"__1 _13\"></span>y a <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>cambios <span class=\"__1 _13\"></span>en otro <span class=\"__1 _13\"></span>resulta<span class=\"__1 _13\"></span>do global. <span class=\"__1 _13\"></span>La <span class=\"__1 _13\"></span>metodolog\u00eda aplicada para el <span class=\"__1 _16\"></span>deterioro<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>del valor depende de <span class=\"__1 _16\"></span>si ha habido un incremento significativo en <span class=\"__1 _16\"></span>el riesgo de cr\u00e9dito.  Para las cuentas comerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ales a cobrar, el Grup<span class=\"__1 _13\"></span>o aplica el enfoque simplificado permitido por la NIIF 9,<span class=\"__1 _13\"></span> que <span class=\"__1 _13\"></span>exige qu<span class=\"__1 _13\"></span>e las <span class=\"__1 _13\"></span>p\u00e9rdidas<span class=\"__1 _13\"></span> esperadas <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>vida <span class=\"__1 _13\"></span>se r<span class=\"__1 _13\"></span>econozcan desde <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>reconocimiento <span class=\"__1 _13\"></span>inicial de las cuentas a cobr<span class=\"__1 _13\"></span>ar, v\u00e9ase la Nota <span class=\"ls7_1\">15<span class=\"__1 _13\"></span></span> para m\u00e1s detalles. Pasivos financieros<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Las <span class=\"__1 _16\"></span>cuentas <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _16\"></span>a <span class=\"__1 _10\"></span>pagar <span class=\"__1 _16\"></span>son ob<span class=\"__1 _10\"></span>ligaciones <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>pago<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>por <span class=\"__1 _10\"></span>bienes <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ervicios <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>han <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dquirido de <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>proveedores <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>curs<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"> </span>ordi<span class=\"__1 _13\"></span>nario <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>explotaci\u00f3n. <span class=\"__1 _d\"> </span>Las <span class=\"__1 _d\"> </span>cuentas <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>pagar <span class=\"__1 _d\"> </span>se clasifican como pas<span class=\"__1 _13\"></span>ivo corriente si los pagos tienen ve<span class=\"__1 _13\"></span>ncimiento igual o inferior a un a<span class=\"__1 _13\"></span>\u00f1o (o vencen en el <span class=\"__1 _13\"></span>ciclo <span class=\"__1 _13\"></span>normal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>exp<span class=\"__1 _13\"></span>lotaci\u00f3n, <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>fuera <span class=\"__1 _13\"></span>superior)<span class=\"__1 _13\"></span>. <span class=\"__1 _13\"></span>En <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>contrario, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pres<span class=\"__1 _13\"></span>entan <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>pasivos no corrientes.<span class=\"__1 _13\"></span> Las <span class=\"__1 _14\"></span>cuentas <span class=\"__1 _14\"></span>comercia<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>es <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>pagar <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>reconocen <span class=\"__1 _14\"></span>inicialmente <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>r<span class=\"__1 _13\"></span>azonable <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>posteriormente <span class=\"__1 _14\"></span>se valoran <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortizado <span class=\"__1 _13\"></span>usan<span class=\"__1 _13\"></span>do el <span class=\"__1 _12\"></span>m\u00e9todo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inter\u00e9s <span class=\"__1 _13\"></span>efectivo<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> vencimientos sean superi<span class=\"__1 _13\"></span>ores a doce meses.<span class=\"__1 _13\"></span> Las <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span>ud<span class=\"__1 _10\"></span>as <span class=\"__1 _d\"> </span>financieras <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>reconocen <span class=\"__1 _d\"> </span>inicialmente <span class=\"__1 _d\"> </span>por <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>valor <span class=\"__1 _19\"></span>razonable <span class=\"__1 _d\"> </span>menos <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la transacci\u00f3n <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>ha<span class=\"__1 _10\"></span>ya <span class=\"__1 _14\"></span>incurrido. <span class=\"__1 _14\"></span>Posteriormente, <span class=\"__1 _14\"></span>las <span class=\"__1 _12\"></span>deu<span class=\"__1 _13\"></span>das <span class=\"__1 _12\"></span>financiera<span class=\"__1 _13\"></span>s <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>valoran <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>u coste amortizado; <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ualquier <span class=\"__1 _10\"></span>diferencia entre los <span class=\"__1 _16\"></span>fond<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>obte<span class=\"__1 _13\"></span>nidos (netos <span class=\"__1 _10\"></span>de los <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _16\"></span>necesar<span class=\"__1 _13\"></span>ios <span class=\"__1 _16\"></span>para<span class=\"__1 _13\"></span> su obtenc<span class=\"__1 _13\"></span>i\u00f3n) y <span class=\"__1 _13\"></span>el valor <span class=\"__1 _13\"></span>de reembolso <span class=\"__1 _13\"></span>se recon<span class=\"__1 _13\"></span>oce en <span class=\"__1 _13\"></span>la cuenta <span class=\"__1 _13\"></span>de p\u00e9rd<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>das <span class=\"__1 _13\"></span>y ganancias <span class=\"__1 _13\"></span>consolidada durante la vida de la de<span class=\"__1 _13\"></span>uda de acuerdo con el m\u00e9todo <span class=\"__1 _13\"></span>del<span class=\"__1 _10\"></span> tipo de inter\u00e9s<span class=\"__1 _13\"></span> efectivo.<span class=\"__1 _13\"></span> Las <span class=\"__1 _19\"></span>com<span class=\"__1 _13\"></span>isiones <span class=\"__1 _19\"></span>abonadas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>obtenci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>l\u00ednea<span class=\"__1 _13\"></span>s <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>cr\u00e9d<span class=\"__1 _13\"></span>ito <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>reconocen<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _14\"></span>cos<span class=\"__1 _13\"></span>tes <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la transacci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>deuda <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>iempre <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>sea <span class=\"__1 _16\"></span>probabl<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>vaya <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>disponer <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>una <span class=\"__1 _16\"></span>parte <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>totalidad de la <span class=\"__1 _16\"></span>l\u00ednea. En este <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aso, <span class=\"__1 _16\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>comisiones se difieren hasta que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>produce<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la disposici\u00f3n. En <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>medida en q<span class=\"__1 _13\"></span>ue no <span class=\"__1 _13\"></span>sea pr<span class=\"__1 _13\"></span>obable que <span class=\"__1 _13\"></span>se vaya <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>disponer d<span class=\"__1 _13\"></span>e todo <span class=\"__1 _13\"></span>o part<span class=\"__1 _13\"></span>e de <span class=\"__1 _13\"></span>la l\u00edn<span class=\"__1 _13\"></span>ea de <span class=\"__1 _13\"></span>cr\u00e9dito, <span class=\"__1 _13\"></span>la comis<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _13\"></span>se capitalizar\u00e1 <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>ago <span class=\"__1 _13\"></span>anticipado <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>serv<span class=\"__1 _13\"></span>icios <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>liqu<span class=\"__1 _13\"></span>ide<span class=\"__1 _10\"></span>z <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>amortiza <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>periodo <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>se refiere la disponibi<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idad del c<span class=\"__1 _13\"></span>r\u00e9dito. La <span class=\"__1 _14\"></span>deuda <span class=\"__1 _14\"></span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>era <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>eli<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>na <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>bal<span class=\"__1 _13\"></span>ance <span class=\"__1 _14\"></span>cuando <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>obligaci\u00f3n <span class=\"__1 _14\"></span>esp<span class=\"__1 _13\"></span>ecifi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ada <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>contrato <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>h<span class=\"__1 _13\"></span>a pagado, canc<span class=\"__1 _13\"></span>elado o <span class=\"__1 _13\"></span>expirado. L<span class=\"__1 _13\"></span>a diferencia <span class=\"__1 _13\"></span>entre el <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en libros <span class=\"__1 _13\"></span>de un <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>financiero que <span class=\"__1 _13\"></span>se ha <span class=\"__1 _13\"></span>cancelado <span class=\"__1 _12\"></span>o <span class=\"__1 _13\"></span>ce<span class=\"__1 _13\"></span>dido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>otr<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>contraprestaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>pa<span class=\"__1 _13\"></span>gada, <span class=\"__1 _13\"></span>incluyendo <span class=\"__1 _12\"></span>cualquier <span class=\"__1 _12\"></span>activo <span class=\"__1 _13\"></span>ced<span class=\"__1 _13\"></span>ido diferente de<span class=\"__1 _13\"></span>l efectivo o <span class=\"__1 _13\"></span>pasivo asumido, se r<span class=\"__1 _13\"></span>econoce en <span class=\"__1 _13\"></span>el resultado del <span class=\"__1 _13\"></span>ejercicio como otros<span class=\"__1 _13\"></span> ingresos o gastos financieros<span class=\"__1 _13\"></span>.  Los <span class=\"__1 _14\"></span>pr\u00e9stamos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>tipo <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>bonificado <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>nulo <span class=\"__1 _14\"></span>son <span class=\"__1 _14\"></span>formas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ayuda <span class=\"__1 _12\"></span>g<span class=\"__1 _13\"></span>ubernamental. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>registro contable <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>dichos <span class=\"__1 _12\"></span>pr\u00e9stamos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>otorga<span class=\"__1 _13\"></span>dos <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>ealiza <span class=\"__1 _12\"></span>atendiendo <span class=\"__1 _14\"></span>al <span class=\"__1 _13\"></span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>financi<span class=\"__1 _13\"></span>aci\u00f3n recibida; <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>dif<span class=\"__1 _13\"></span>erencias <span class=\"__1 _12\"></span>surgidas <span class=\"__1 _12\"></span>entre <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>icho <span class=\"__1 _13\"></span>valor <span class=\"__1 _14\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>nominal <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _14\"></span>financiaci\u00f3n <span class=\"__1 _12\"></span>recibida <span class=\"__1 _12\"></span>son<span class=\"__1 _13\"></span> tratados como una su<span class=\"__1 _13\"></span>bvenci\u00f3n, v\u00e9ase Nota <span class=\"lsc_1\">19</span>-<span class=\"ls7_1\">b)</span>.<span class=\"__1 _13\"></span> Clasificaci\u00f3n de act<span class=\"__1 _13\"></span>ivos y pasivos financieros<span class=\"__1 _13\"></span> entre corriente y no corri<span class=\"__1 _13\"></span>ente En <span class=\"__1 _16\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>balances consolidados <span class=\"__1 _16\"></span>adju<span class=\"__1 _13\"></span>ntos, <span class=\"__1 _16\"></span>los activos <span class=\"__1 _16\"></span>y los <span class=\"__1 _10\"></span>pasivos financieros <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>lasifican <span class=\"__1 _16\"></span>en funci\u00f3n <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e sus <span class=\"__1 _13\"></span>vencimientos, es <span class=\"__1 _13\"></span>decir, <span class=\"__1 _13\"></span>como corrientes <span class=\"__1 _13\"></span>aqu\u00e9llos c<span class=\"__1 _13\"></span>on vencimi<span class=\"__1 _13\"></span>ento igual <span class=\"__1 _13\"></span>o infer<span class=\"__1 _13\"></span>ior a d<span class=\"__1 _13\"></span>oce meses <span class=\"__1 _13\"></span>a contar <span class=\"__1 _14\"></span>desde <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>balance <span class=\"__1 _14\"></span>consolidado <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>no <span class=\"__1 _14\"></span>corrientes <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>vencimiento <span class=\"__1 _14\"></span>super<span class=\"__1 _13\"></span>ior <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> dicho per\u00edodo.<span class=\"__1 _55\"> </span>j)<span class=\"ls0_1\"> <span class=\"__1 _27\"> </span>Instrumentos financiero<span class=\"__1 _13\"></span>s derivados<span class=\"__1 _13\"></span> </span>Las  act<span class=\"__1 _13\"></span>ividades  de<span class=\"__1 _13\"></span>l  Grupo <span class=\"__1 _b_1\"> </span>lo <span class=\"__1 _b_1\"> </span>exponen <span class=\"__1 _b_1\"> </span>fundamenta<span class=\"__1 _13\"></span>lmente  a<span class=\"__1 _13\"></span>  riesgos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>tipo <span class=\"__1 _b_1\"> </span>de  c<span class=\"__1 _13\"></span>ambio,  por <span class=\"__1 _b_1\"> </span>la comercializaci\u00f3n <span class=\"__1 _13\"></span>de produc<span class=\"__1 _13\"></span>tos a trav\u00e9s <span class=\"__1 _13\"></span>de licenciatario<span class=\"__1 _13\"></span>s y subsidiari<span class=\"__1 _13\"></span>as en pa\u00edses <span class=\"__1 _13\"></span>con moneda<span class=\"__1 _13\"></span> distinta al euro, y de tipo de <span class=\"__1 _13\"></span>inter\u00e9s, por el endeudamiento que<span class=\"__1 _13\"></span> mantiene <span class=\"__1 _13\"></span>la Sociedad Dominante (Nota<span class=\"__1 _13\"></span> <span class=\"ls7_1\">32</span>)<span class=\"lse_1\">. </span> En los ej<span class=\"__1 _13\"></span>ercicios anuales <span class=\"__1 _13\"></span>cerrados el <span class=\"__1 _13\"></span>31 d<span class=\"__1 _13\"></span>e diciembre <span class=\"__1 _13\"></span>de 2024 <span class=\"__1 _13\"></span>y 2023, <span class=\"__1 _13\"></span>el \u00fanico ins<span class=\"__1 _13\"></span>trumento financiero derivado <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>tiene <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _13\"></span>es <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span><span class=\"ff4_1\">Equi<span class=\"__1 _13\"></span>ty <span class=\"__1 _13\"></span>swap</span>, <span class=\"__1 _12\"></span>descrito <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Nota <span class=\"__1 _12\"></span><span class=\"ls7_1\">18</span>, <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>no <span class=\"__1 _12\"></span>cump<span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>requisitos para ser calificado para co<span class=\"__1 _13\"></span>ntabilidad de cobertura.<span class=\"__1 _13\"></span> En <span class=\"__1 _12\"></span>este <span class=\"__1 _14\"></span>caso, <span class=\"__1 _14\"></span>el<span class=\"__1 _16\"></span> <span class=\"__1 _14\"></span>derivado <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>reconoce <span class=\"__1 _12\"></span>in<span class=\"__1 _13\"></span>icialmente <span class=\"__1 _14\"></span>al <span class=\"__1 _12\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>posteriormente <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>vuelve <span class=\"__1 _14\"></span>a valorar a <span class=\"__1 _16\"></span>su valor <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>azonable <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>la fecha <span class=\"__1 _16\"></span>de cada cierre. Los cambios <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>el valor <span class=\"__1 _16\"></span>raz<span class=\"__1 _13\"></span>onable <span class=\"__1 _16\"></span>de cualquier instrumento derivado <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>no califique <span class=\"__1 _16\"></span>para contabilida<span class=\"__1 _13\"></span>d <span class=\"__1 _16\"></span>de cobertura <span class=\"__1 _16\"></span>se reconocen inmediatamente en resultados <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span><span class=\"ff5_1\">el <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cBeneficios <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>valoraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>instrumentos <span class=\"__1 _12\"></span>fi<span class=\"__1 _13\"></span>nancieros\u201d</span> <span class=\"__1 _13\"></span>de la cuenta de p\u00e9rdidas y g<span class=\"__1 _13\"></span>anancias consolidada.<span class=\"__1 _13\"></span> La <span class=\"__1 _14\"></span>totalidad <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>deri<span class=\"__1 _10\"></span>vado <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>clasifica <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>pasivo <span class=\"__1 _14\"></span>no <span class=\"__1 _14\"></span>corriente <span class=\"__1 _14\"></span>si <span class=\"__1 _14\"></span>el vencimiento de la partida <span class=\"__1 _10\"></span>cubierta restante es superior a 12 meses, y <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo a<span class=\"__1 _10\"></span>ctivo o pasivo <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orriente si el vencimiento de la part<span class=\"__1 _13\"></span>ida cubierta restante es <span class=\"__1 _13\"></span>inferior a 12 meses. k)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Provisiones y contingen<span class=\"__1 _13\"></span>cias </span>Al <span class=\"__1 _b_1\"> </span>formu<span class=\"__1 _13\"></span>lar <span class=\"__1 _b_1\"> </span>las <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _17\"> </span>anuales <span class=\"__1 _17\"> </span>consolidadas, <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>Administradores<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _11\"> </span>Dom<span class=\"__1 _13\"></span>inante diferencian entre:<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Provisiones: <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>aldos <span class=\"__1 _19\"></span>acreedores <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>cubren <span class=\"__1 _d\"> </span>obligaciones <span class=\"__1 _19\"></span>pres<span class=\"__1 _13\"></span>entes <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _14\"></span>f<span class=\"__1 _13\"></span>echa <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>balance consolidado <span class=\"__1 _12\"></span>surgidas <span class=\"__1 _12\"></span>como<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>suces<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>pasados<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>puede<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>derivarse salidas de recurs<span class=\"__1 _13\"></span>os financieros, concretos<span class=\"__1 _13\"></span> en cuanto a su <span class=\"__1 _13\"></span>naturalez<span class=\"__1 _13\"></span>a, pero indetermin<span class=\"__1 _13\"></span>ados en cuanto a su importe y/o <span class=\"__1 _13\"></span>momento de cancelaci\u00f3n, y<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Pasivos <span class=\"__1 _f\"> </span>contingentes: <span class=\"__1 _c\"> </span>obligaciones <span class=\"__1 _c\"> </span>posibles <span class=\"__1 _f\"> </span>s<span class=\"__1 _13\"></span>urgidas <span class=\"__1 _18\"> </span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _18\"> </span>consecuencia <span class=\"__1 _c\"> </span>de <span class=\"__1 _f\"> </span>suc<span class=\"__1 _13\"></span>esos pasados, <span class=\"__1 _21\"></span>cuy<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>materializaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _21\"></span>est\u00e1 <span class=\"__1 _21\"></span>condicion<span class=\"__1 _13\"></span>ada <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>ocurra, <span class=\"__1 _16\"></span>o <span class=\"__1 _21\"></span>n<span class=\"__1 _13\"></span>o, <span class=\"__1 _21\"></span>uno <span class=\"__1 _21\"></span>o <span class=\"__1 _16\"></span>m\u00e1s <span class=\"__1 _21\"></span>eve<span class=\"__1 _13\"></span>ntos <span class=\"__1 _21\"></span>futuros independientes de la vo<span class=\"__1 _13\"></span>luntad de las entidades conso<span class=\"__1 _13\"></span>lidada<span class=\"__1 _10\"></span>s<span class=\"__1 _13\"></span> (Nota <span class=\"ls7_1\">27</span>-<span class=\"ls7_1\">b)<span class=\"__1 _13\"></span></span>. Las cuentas <span class=\"__1 _16\"></span>anua<span class=\"__1 _13\"></span>les <span class=\"__1 _16\"></span>conso<span class=\"__1 _13\"></span>lidadas <span class=\"__1 _16\"></span>del Grupo recogen <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>odas <span class=\"__1 _16\"></span>las provisiones significativas con <span class=\"__1 _16\"></span>respecto<span class=\"__1 _13\"></span> a las <span class=\"__1 _16\"></span>cu<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>es, se estima <span class=\"__1 _10\"></span>que la <span class=\"__1 _10\"></span>probabilidad de que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>te<span class=\"__1 _13\"></span>ng<span class=\"__1 _10\"></span>a que atender <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>oblig<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _10\"></span>es mayor que <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> lo <span class=\"__1 _d\"> </span>contrar<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>o. <span class=\"__1 _e\"> </span>Los <span class=\"__1 _d\"> </span>pasivos <span class=\"__1 _e\"> </span>contingen<span class=\"__1 _13\"></span>tes <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>no <span class=\"__1 _e\"> </span>proceden <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _d\"> </span>combinaci\u00f3n <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>ne<span class=\"__1 _13\"></span>gocios <span class=\"__1 _d\"> </span>no <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>e reconocen y se detal<span class=\"__1 _13\"></span>lan<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>en la Nota <span class=\"ls7_1\">27</span>.<span class=\"__1 _13\"></span> Las <span class=\"__1 _13\"></span>prov<span class=\"__1 _13\"></span>isiones, <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>cuantifican <span class=\"__1 _13\"></span>te<span class=\"__1 _13\"></span>niendo <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onsideraci\u00f3n <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>mejor <span class=\"__1 _12\"></span>informac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _13\"></span>disponible <span class=\"__1 _12\"></span>sobre las consecuencias de<span class=\"__1 _13\"></span>l suceso en el que traen<span class=\"__1 _13\"></span> su causa y son reestimad<span class=\"__1 _13\"></span>as con ocasi\u00f3n de c<span class=\"__1 _13\"></span>ada cierre contable, <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>utilizan <span class=\"__1 _17\"> </span>para <span class=\"__1 _b_1\"> </span>afro<span class=\"__1 _13\"></span>ntar <span class=\"__1 _b_1\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>riesgos <span class=\"__1 _17\"> </span>espec\u00edfic<span class=\"__1 _13\"></span>os <span class=\"__1 _b_1\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>probabl<span class=\"__1 _13\"></span>es <span class=\"__1 _b_1\"> </span>para <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>cuales <span class=\"__1 _17\"> </span>fueron originalmente  reconocidas,  procedi\u00e9ndose  a <span class=\"__1 _e\"> </span>su  reversi\u00f3n, <span class=\"__1 _e\"> </span>total<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>o <span class=\"__1 _e\"> </span>p<span class=\"__1 _13\"></span>arcial, <span class=\"__1 _e\"> </span>cuando  dichos  riesgos desaparecen o dis<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>nuyen.<span class=\"__1 _13\"></span> Incluyen los procedimiento<span class=\"__1 _13\"></span>s judiciales y reclamaciones s<span class=\"__1 _13\"></span>igu<span class=\"__1 _10\"></span>ientes:<span class=\"__1 _13\"></span> Procedimientos judici<span class=\"__1 _13\"></span>ales y/o reclamaciones en curs<span class=\"__1 _13\"></span>o Las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>desarrolladas <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span> engloba<span class=\"__1 _13\"></span>n en <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>sector <span class=\"__1 _13\"></span>altamente <span class=\"__1 _13\"></span>regulado <span class=\"__1 _13\"></span>(legis<span class=\"__1 _13\"></span>laci<span class=\"__1 _10\"></span>\u00f3n sanitaria, propiedad<span class=\"__1 _13\"></span> intelectual...), lo cual<span class=\"__1 _13\"></span> incide en la exposici\u00f3n a<span class=\"__1 _13\"></span> potenciales litigios d<span class=\"__1 _13\"></span>erivados de su actividad. Las <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>eclamaciones <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>litigios<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>encuentra <span class=\"__1 _12\"></span>sujeto <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>son <span class=\"__1 _12\"></span>genera<span class=\"__1 _13\"></span>lmente <span class=\"__1 _13\"></span>complejos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de modo que <span class=\"lsf_1\">su<span class=\"ls0_1\"> evoluci\u00f3n <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e encue<span class=\"__1 _10\"></span>ntra sujeta a un elevado grado de i<span class=\"__1 _16\"></span>nc<span class=\"__1 _13\"></span>ertidumbre, tanto en <span class=\"__1 _16\"></span>lo referent<span class=\"__1 _13\"></span>e </span></span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>probabilidad <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>desenlace <span class=\"__1 _d\"> </span>negativo <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>i<span class=\"__1 _13\"></span>ntereses <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>como <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>lo <span class=\"__1 _d\"> </span>refere<span class=\"__1 _13\"></span>nte <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>la estimaci\u00f3n <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _d\"> </span>potenciales <span class=\"__1 _e\"> </span>desembolsos<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>futuros <span class=\"__1 _e\"> </span>a <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _e\"> </span>hubiera<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>hacer <span class=\"__1 _e\"> </span>frente. <span class=\"__1 _e\"> </span>Como consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>todo <span class=\"__1 _13\"></span>ello, <span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>preciso e<span class=\"__1 _13\"></span>l uso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>juicios <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>estimaciones, <span class=\"__1 _13\"></span>contando <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>apoyo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los asesores legales corr<span class=\"__1 _13\"></span>espondientes. Al c<span class=\"__1 _13\"></span>ierre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"ls7_1\">os</span> <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y 2<span class=\"__1 _13\"></span>023, <span class=\"__1 _13\"></span>se e<span class=\"__1 _13\"></span>ncontraban <span class=\"__1 _13\"></span>en curs<span class=\"__1 _13\"></span>o dist<span class=\"__1 _13\"></span>intos proc<span class=\"__1 _13\"></span>edimientos <span class=\"__1 _13\"></span>judiciales <span class=\"__1 _13\"></span>y reclamaciones <span class=\"__1 _14\"></span>ent<span class=\"__1 _13\"></span>ablados <span class=\"__1 _14\"></span>contra <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>origen <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>el <span class=\"__1 _14\"></span>desarr<span class=\"__1 _13\"></span>ollo <span class=\"__1 _14\"></span>habitual <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>us <span class=\"__1 _14\"></span>actividades.<span class=\"__1 _13\"></span> Tanto <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>asesores <span class=\"__1 _12\"></span>le<span class=\"__1 _13\"></span>gales <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Socieda<span class=\"__1 _13\"></span>d <span class=\"__1 _12\"></span>Dom<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nante <span class=\"__1 _12\"></span>como <span class=\"__1 _12\"></span>sus<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Administrad<span class=\"__1 _13\"></span>ores <span class=\"__1 _13\"></span>ent<span class=\"__1 _13\"></span>ienden <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>las provisiones <span class=\"__1 _13\"></span>constituidas s<span class=\"__1 _13\"></span>on suficientes <span class=\"__1 _13\"></span>y que la <span class=\"__1 _13\"></span>conclusi\u00f3n <span class=\"__1 _13\"></span>de estos <span class=\"__1 _13\"></span>procedimientos <span class=\"__1 _13\"></span>y reclamaciones no <span class=\"__1 _13\"></span>producir\u00e1 <span class=\"__1 _12\"></span>un <span class=\"__1 _13\"></span>efecto <span class=\"__1 _12\"></span>significativo <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>cuentas <span class=\"__1 _13\"></span>an<span class=\"__1 _13\"></span>uales <span class=\"__1 _13\"></span>consolidadas <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> finalicen.  l)<span class=\"ls0_1\"> <span class=\"__1 _27\"> </span>Coste de las presta<span class=\"__1 _13\"></span>ciones por retiro (o retribucion<span class=\"__1 _13\"></span>es post-empleo)<span class=\"__1 _13\"></span> </span>Las  sociedades  depe<span class=\"__1 _13\"></span>ndientes  Almirall  Hermal,  Gmb<span class=\"__1 _13\"></span>H,  Almirall  AG  y  Polichem,  S.A.,  mant<span class=\"__1 _13\"></span>ienen obligaciones por prestaciones por retiro <span class=\"__1 _16\"></span>(o retribucio<span class=\"__1 _13\"></span>nes po<span class=\"__1 _10\"></span>st<span class=\"__1 _13\"></span>-empleo), de las <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>uales solo <span class=\"__1 _16\"></span>la primera es significativa en rel<span class=\"__1 _13\"></span>aci\u00f3n con las cuentas anuales conso<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>dadas del Gr<span class=\"__1 _13\"></span>upo. <span class=\"__1 _13\"></span> Al respecto de las obligaciones asumi<span class=\"__1 _13\"></span>das por Almirall Hermal, GmbH, \u00e9stas se articulan me<span class=\"__1 _13\"></span>diante dos planes <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>prestaci\u00f3n <span class=\"__1 _14\"></span>definida <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>fueron <span class=\"__1 _14\"></span>congelados <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>2017 <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>plan <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>aportaci\u00f3n <span class=\"__1 _14\"></span>definida <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>on contribuciones del e<span class=\"__1 _13\"></span>mpleador: -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Un <span class=\"__1 _e\"> </span>plan <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>aportaciones <span class=\"__1 _e\"> </span>definidas <span class=\"__1 _e\"> </span>es <span class=\"__1 _e\"> </span>un <span class=\"__1 _e\"> </span>p<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>an <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>pensiones <span class=\"__1 _e\"> </span>bajo <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>cual <span class=\"__1 _e\"> </span>el  Grupo <span class=\"__1 _d\"> </span>paga<span class=\"__1 _13\"></span> </span>aportaciones <span class=\"__1 _14\"></span>fijas <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>fondo <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>no <span class=\"__1 _12\"></span>tiene <span class=\"__1 _14\"></span>ninguna <span class=\"__1 _14\"></span>obligaci\u00f3n, <span class=\"__1 _14\"></span>ni <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>egal <span class=\"__1 _14\"></span>ni <span class=\"__1 _14\"></span>impl\u00edcita, <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>realizar<span class=\"__1 _13\"></span> aportaciones <span class=\"__1 _d\"> </span>ad<span class=\"__1 _13\"></span>icionales <span class=\"__1 _d\"> </span>si <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>f<span class=\"__1 _13\"></span>ondo <span class=\"__1 _d\"> </span>no <span class=\"__1 _d\"> </span>posee <span class=\"__1 _d\"> </span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _d\"> </span>suficientes <span class=\"__1 _d\"> </span>par<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>paga<span class=\"__1 _13\"></span>r <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>tod<span class=\"__1 _13\"></span>os <span class=\"__1 _d\"> </span>los empleados <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>prestaciones <span class=\"__1 _13\"></span>relacionadas <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>los s<span class=\"__1 _13\"></span>ervicios presta<span class=\"__1 _13\"></span>dos en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>corriente<span class=\"__1 _13\"></span> y <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _12\"></span>anteriores. <span class=\"__1 _14\"></span>Por <span class=\"__1 _14\"></span>otro <span class=\"__1 _14\"></span>lado, <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>planes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>prestaciones <span class=\"__1 _14\"></span>definidas <span class=\"__1 _14\"></span>establecen <span class=\"__1 _14\"></span>el <div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x63 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">importe <span class=\"__1 _11\"> </span>de <span class=\"__1 _11\"> </span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _17\"> </span>prestac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _17\"> </span>que <span class=\"__1 _11\"> </span>rec<span class=\"__1 _13\"></span>ibir\u00e1 <span class=\"__1 _17\"> </span>un <span class=\"__1 _18\"> </span>emplea<span class=\"__1 _13\"></span>do <span class=\"__1 _17\"> </span>en <span class=\"__1 _11\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>momen<span class=\"__1 _13\"></span>to <span class=\"__1 _17\"> </span>de <span class=\"__1 _11\"> </span>s<span class=\"__1 _13\"></span>u <span class=\"__1 _17\"> </span>j<span class=\"__1 _13\"></span>ubilaci\u00f3n, </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x63 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">normalmente <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>funci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>uno <span class=\"__1 _16\"></span>o <span class=\"__1 _10\"></span>m\u00e1s <span class=\"__1 _21\"></span>f<span class=\"__1 _13\"></span>actores <span class=\"__1 _21\"></span>com<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>edad, <span class=\"__1 _16\"></span>a\u00f1os <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>servicio <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>remuner<span class=\"__1 _13\"></span>aci\u00f3n.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x62 h1_1 y249 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>En relaci\u00f3n con los planes de prestaci\u00f3n definida las contingencias cubiertas son la jubilaci\u00f3n<span class=\"__1 _13\"></span>, </span></div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x63 h1_1 y24a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">riesgos <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>vida <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>va, <span class=\"__1 _12\"></span>fallecimie<span class=\"__1 _13\"></span>nto <span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>incapaci<span class=\"__1 _13\"></span>dad, <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>aq<span class=\"__1 _13\"></span>uellos <span class=\"__1 _13\"></span>em<span class=\"__1 _13\"></span>pl<span class=\"__1 _10\"></span>eados <span class=\"__1 _12\"></span>con<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>antig\u00fcedad </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x63 h1_1 y24b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">anterior <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>30 <span class=\"__1 _13\"></span>de j<span class=\"__1 _13\"></span>unio de<span class=\"__1 _13\"></span> 2<span class=\"__1 _13\"></span>002 y <span class=\"__1 _13\"></span>consisten <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>pensi\u00f3n <span class=\"__1 _13\"></span>determina<span class=\"__1 _13\"></span>da, b\u00e1sica<span class=\"__1 _13\"></span>mente, s<span class=\"__1 _13\"></span>obre </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x63 h1_1 y24c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _19\"></span>salari<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>ensionable. <span class=\"__1 _19\"></span>El <span class=\"__1 _d\"> </span>compromiso <span class=\"__1 _19\"> </span>as<span class=\"__1 _13\"></span>umido <span class=\"__1 _19\"></span>se <span class=\"__1 _d\"> </span>encuentra <span class=\"__1 _19\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>un <span class=\"__1 _d\"> </span>fondo <span class=\"__1 _19\"></span>i<span class=\"__1 _13\"></span>nterno, <span class=\"__1 _d\"> </span>con <span class=\"__1 _19\"></span>su<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x63 h1_1 y24d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">correspondiente provis<span class=\"__1 _13\"></span>i\u00f3n, no habiendo activo algu<span class=\"__1 _13\"></span>no afecto a los planes (Nota <span class=\"__1 _13\"></span><span class=\"lsc_1\">20<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2c0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El pasivo <span class=\"__1 _13\"></span>reconocido en <span class=\"__1 _13\"></span>el balance res<span class=\"__1 _13\"></span>pecto de <span class=\"__1 _13\"></span>los planes de <span class=\"__1 _13\"></span>pensiones de <span class=\"__1 _13\"></span>prestaciones definid<span class=\"__1 _13\"></span>as es </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2c1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _13\"></span>valor<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>actual <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>obligac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _13\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>prestaciones <span class=\"__1 _12\"></span>definidas <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>balance. <span class=\"__1 _13\"></span>L<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>obligaci\u00f3n <span class=\"__1 _12\"></span>por </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2c2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">prestaciones definid<span class=\"__1 _13\"></span>as se calcula anualmente por actu<span class=\"__1 _13\"></span>arios indepen<span class=\"__1 _13\"></span>dientes de acuerdo con el m\u00e9tod<span class=\"__1 _13\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2c3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>unida<span class=\"__1 _13\"></span>d <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>cr\u00e9dito <span class=\"__1 _16\"></span>proy<span class=\"__1 _13\"></span>ectada. <span class=\"__1 _21\"></span>E<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>valor <span class=\"__1 _16\"></span>ac<span class=\"__1 _13\"></span>tual <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>obligaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>por <span class=\"__1 _10\"></span>prestaci\u00f3n <span class=\"__1 _10\"></span>definida <span class=\"__1 _16\"></span>se determina </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2c4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">descontando <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os f<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ujos de s<span class=\"__1 _13\"></span>alida de efec<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo f<span class=\"__1 _13\"></span>utu<span class=\"__1 _10\"></span>ros est<span class=\"__1 _13\"></span>imados utilizando l<span class=\"__1 _13\"></span>os tipos de inter\u00e9s <span class=\"__1 _13\"></span>de bonos </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2c5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">empresariales <span class=\"__1 _11\"> </span>de <span class=\"__1 _17\"> </span>alta <span class=\"__1 _11\"> </span>calidad <span class=\"__1 _11\"> </span>denominados<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _11\"> </span>la <span class=\"__1 _11\"> </span>misma <span class=\"__1 _17\"> </span>mone<span class=\"__1 _13\"></span>da <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _11\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _11\"> </span>pagar\u00e1n <span class=\"__1 _11\"> </span>las </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2c6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">prestaciones, y cuyos plazos de <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>encimiento <span class=\"__1 _10\"></span>son similares a los de l<span class=\"__1 _16\"></span>as<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orrespondientes obligaciones. </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2c7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>quellos <span class=\"__1 _13\"></span>pa\u00edses<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>no <span class=\"__1 _12\"></span>ex<span class=\"__1 _13\"></span>iste <span class=\"__1 _13\"></span>un <span class=\"__1 _12\"></span>merc<span class=\"__1 _13\"></span>ado <span class=\"__1 _13\"></span>desarrollad<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>dichos <span class=\"__1 _12\"></span>bonos, <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>utiliza<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>los </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2c8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">tipos de mercado de <span class=\"__1 _13\"></span>bonos del estado. </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2c9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El importe de los com<span class=\"__1 _13\"></span>promisos asumidos ha sido <span class=\"__1 _13\"></span>determinado <span class=\"__1 _13\"></span>aplicando los siguientes cr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>terios:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x62 h1_1 y2ca ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>M\u00e9todo de c\u00e1lculo: el m\u00e9todo de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>\u00e1lculo utilizado en l<span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>s valoraciones <span class=\"__1 _10\"></span>actuariales ha sido el de </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x63 h17_1 y2cb ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u201cacreditaci\u00f3n <span class=\"__1 _19\"> </span>proporc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>onal <span class=\"__1 _19\"> </span>a\u00f1o <span class=\"__1 _19\"> </span>a <span class=\"__1 _19\"> </span>a\u00f1o\u201d <span class=\"__1 _19\"> </span>o <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>\u201cunidad <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>cr\u00e9dito<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>proyectada\u201d. <span class=\"__1 _19\"> </span>El <span class=\"__1 _d\"> </span>valor <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>las </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x63 h1_1 y2cc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">obligaciones por pensi<span class=\"__1 _13\"></span>ones se ha calculado sobre la <span class=\"__1 _13\"></span>base del valor ac<span class=\"__1 _13\"></span>tual de las pres<span class=\"__1 _13\"></span>taciones </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x63 h1_1 y2cd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comprometidas <span class=\"__1 _13\"></span>y teniendo <span class=\"__1 _13\"></span>en cuenta <span class=\"__1 _13\"></span>el n\u00famero <span class=\"__1 _13\"></span>de a\u00f1os <span class=\"__1 _13\"></span>que el pers<span class=\"__1 _13\"></span>onal ha prest<span class=\"__1 _13\"></span>ado servicio </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x63 h1_1 y2ce ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y los que restan hasta<span class=\"__1 _13\"></span> la fecha de su jubilaci\u00f3n. <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x62 h1_1 y284 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Hip\u00f3tesis actuariales<span class=\"__1 _13\"></span>, que se detallan en la Not<span class=\"__1 _13\"></span>a <span class=\"ls7_1\">20</span>. </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2cf ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>ganancias <span class=\"__1 _d\"> </span>actuariales <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>surge<span class=\"__1 _13\"></span>n <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>ajustes <span class=\"__1 _d\"> </span>por <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>experiencia <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>ambios <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>las </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2d0 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">hip\u00f3tesis <span class=\"__1 _13\"></span>actuariales <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>car<span class=\"__1 _13\"></span>gan <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>abonan <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>patrimon<span class=\"__1 _13\"></span>io <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>\u201cOtro <span class=\"__1 _13\"></span>resultado <span class=\"__1 _13\"></span>g<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>obal\u201d <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _12\"></span><span class=\"ff1_1\"> <span class=\"__1 _13\"></span>ejercicio </span></div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2d1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en el que surgen.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2d2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _14\"></span>cost<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>servicios <span class=\"__1 _19\"></span>pasados <span class=\"__1 _19\"></span>surge<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>como <span class=\"__1 _19\"></span>consecuencia <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>mo<span class=\"__1 _13\"></span>dificaciones <span class=\"__1 _19\"></span>a <span class=\"__1 _14\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>prestaciones </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2d3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ofrecidas al amparo de <span class=\"__1 _16\"></span>un plan de prestaciones definidas. Puede suponer una mejora o un<span class=\"__1 _10\"></span>a reducci\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2d4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de las prestaciones cu<span class=\"__1 _13\"></span>biertas por el plan.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2d5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _21\"></span>NIC <span class=\"__1 _16\"></span>19 <span class=\"__1 _16\"></span>exige <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>coste <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>servicios <span class=\"__1 _16\"></span>pasados <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>registre <span class=\"__1 _16\"></span>directamente <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>cuenta <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p\u00e9rdidas </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2d6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y <span class=\"__1 _d\"> </span>ganancias <span class=\"__1 _d\"> </span>co<span class=\"__1 _13\"></span>nsolidada <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>produce <span class=\"__1 _d\"> </span>la <span class=\"__1 _e\"> </span>modificaci\u00f3n <span class=\"__1 _e\"> </span>del <span class=\"__1 _d\"> </span>plan. <span class=\"__1 _d\"> </span>La<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>entidad </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2d7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">registrar\u00e1 <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>gasto <span class=\"__1 _12\"></span>cu<span class=\"__1 _13\"></span>ando <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>mod<span class=\"__1 _13\"></span>ifi<span class=\"__1 _10\"></span>caci\u00f3n <span class=\"__1 _12\"></span>impliq<span class=\"__1 _13\"></span>ue <span class=\"__1 _13\"></span>una <span class=\"__1 _14\"></span>mejora<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>prestac<span class=\"__1 _13\"></span>iones <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>incremento <span class=\"__1 _12\"></span>del </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2d8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">coste de s<span class=\"__1 _13\"></span>ervicios pasado) <span class=\"__1 _13\"></span>y un ingreso cua<span class=\"__1 _13\"></span>ndo se reduz<span class=\"__1 _13\"></span>can las prestaciones <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>reducci\u00f3n del <span class=\"__1 _13\"></span>coste de </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2d9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">servicios pasado).<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2da ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _16\"></span>efecto de<span class=\"__1 _10\"></span> nu<span class=\"__1 _10\"></span>evas <span class=\"__1 _16\"></span>pres<span class=\"__1 _13\"></span>taciones <span class=\"__1 _16\"></span>incorpora<span class=\"__1 _13\"></span>das <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>un plan <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>prestaci<span class=\"__1 _13\"></span>ones <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>efinidas <span class=\"__1 _16\"></span>impact<span class=\"__1 _13\"></span>ar\u00e1 <span class=\"__1 _21\"></span>de forma </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2db ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">inmediata <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>uenta <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span>y <span class=\"__1 _12\"></span>g<span class=\"__1 _13\"></span>anancias, <span class=\"__1 _14\"></span>sin <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>exista <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>posibilidad <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>diferir <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>gast<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>qu<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2dc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">corresponda <span class=\"__1 _b_1\"> </span>a<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>aquellas <span class=\"__1 _b_1\"> </span>p<span class=\"__1 _13\"></span>restaciones <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>tod<span class=\"__1 _13\"></span>av\u00eda <span class=\"__1 _b_1\"> </span>no <span class=\"__1 _b_1\"> </span>se <span class=\"__1 _11\"> </span>han <span class=\"__1 _17\"> </span>devengado <span class=\"__1 _17\"> </span>en <span class=\"__1 _b_1\"> </span>el <span class=\"__1 _17\"> </span>periodo <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>su </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2dd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidaci\u00f3n.  </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2de ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _13\"></span>tasas <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>descuen<span class=\"__1 _13\"></span>to <span class=\"__1 _13\"></span>utilizadas <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>c\u00e1<span class=\"__1 _13\"></span>lculo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>establ<span class=\"__1 _13\"></span>ecen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>base <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>asesora<span class=\"__1 _13\"></span>miento <span class=\"__1 _13\"></span>actuarial <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2df ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">acuerdo con estad\u00edsticas p<span class=\"__1 _13\"></span>ublicadas y la experiencia en cada terr<span class=\"__1 _13\"></span>itorio.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2e0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Por <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>part<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>planes <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>aportaci\u00f3n <span class=\"__1 _12\"></span>definida <span class=\"__1 _13\"></span>dan <span class=\"__1 _12\"></span>cobertura <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>cont<span class=\"__1 _13\"></span>ingencias <span class=\"__1 _13\"></span>an\u00e1logas <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>planes </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2e1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de prestaci\u00f3n defin<span class=\"__1 _13\"></span>ida anteriormente descritos <span class=\"__1 _13\"></span><span class=\"ls7_1\">par</span>a la tota<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idad de emplea<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s. <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2e2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Una <span class=\"__1 _10\"></span>vez que se <span class=\"__1 _16\"></span>han pagado las <span class=\"__1 _16\"></span>ap<span class=\"__1 _13\"></span>ortaciones, el <span class=\"__1 _16\"></span>Grupo no tiene <span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span>bliga<span class=\"__1 _10\"></span>ciones de pago <span class=\"__1 _10\"></span>adicionales. Las </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2e3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">aportaciones se rec<span class=\"__1 _13\"></span>onocen como prestaciones a los e<span class=\"__1 _13\"></span>mpleados cuando se devengan. <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x62 h15_1 y2e4 ff2_1 fs0_1 fc0_1 sc0_1 ls15_1 ws0_1\">m)<span class=\"ls0_1\">  Ind<span class=\"__1 _13\"></span>emnizaciones por cese </span></div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2bb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las i<span class=\"__1 _16\"></span>nd<span class=\"__1 _13\"></span>emnizaciones <span class=\"__1 _10\"></span>por cese <span class=\"__1 _16\"></span>se pagan <span class=\"__1 _16\"></span>a los <span class=\"__1 _16\"></span>emplea<span class=\"__1 _13\"></span>dos <span class=\"__1 _16\"></span>como consecuencia de <span class=\"__1 _16\"></span>la de<span class=\"__1 _10\"></span>cisi\u00f3n del <span class=\"__1 _16\"></span>Grupo<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2bc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de rescindir su <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ontrato <span class=\"__1 _10\"></span>de trabajo antes de la <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>dad <span class=\"__1 _10\"></span>normal de jubilaci\u00f3n o cuando el <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>mpleado <span class=\"__1 _10\"></span>acepta </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2bd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">renunciar <span class=\"__1 _d\"> </span>voluntariamente <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>cambio <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>esas <span class=\"__1 _d\"> </span>prestaciones<span class=\"__1 _13\"></span>. <span class=\"__1 _d\"> </span>El <span class=\"__1 _19\"> </span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _19\"></span>recon<span class=\"__1 _13\"></span>oce <span class=\"__1 _19\"> </span>es<span class=\"__1 _13\"></span>tas <span class=\"__1 _19\"></span>prestac<span class=\"__1 _13\"></span>iones </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2be ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cuando <span class=\"__1 _13\"></span>se ha <span class=\"__1 _13\"></span>comprometid<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>forma <span class=\"__1 _13\"></span>demostrable <span class=\"__1 _13\"></span>a c<span class=\"__1 _13\"></span>esar en <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>empleo a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>trabajadores <span class=\"__1 _13\"></span>actuales </div></div><div class=\"c_1 w1_1 h0_1 gs39\"><div class=\"t_1 m0_1 x1_1 h1_1 y2bf ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>pl<span class=\"__1 _13\"></span>an f<span class=\"__1 _13\"></span>ormal <span class=\"__1 _13\"></span>detallado <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>posi<span class=\"__1 _13\"></span>bilidad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>retirada. <span class=\"__1 _13\"></span>Cuando <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>h<span class=\"__1 _13\"></span>ace <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>oferta <span class=\"__1 _13\"></span>para<span class=\"__1 _55\"> </span></div></div>omentar <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>renu<span class=\"__1 _13\"></span>ncia <span class=\"__1 _13\"></span>voluntaria <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>m\u00faltiples <span class=\"__1 _13\"></span>em<span class=\"__1 _13\"></span>pleados, <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>indemnizac<span class=\"__1 _13\"></span>iones <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>cese <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>valoran<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en funci\u00f3n del n\u00famero d<span class=\"__1 _13\"></span>e empleados que se espera q<span class=\"__1 _13\"></span>ue aceptar\u00e1n la oferta. <span class=\"__1 _13\"></span> n)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Subvenciones oficiale<span class=\"__1 _13\"></span>s </span>Las <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ub<span class=\"__1 _10\"></span>venciones <span class=\"__1 _16\"></span>oficiales <span class=\"__1 _16\"></span>destinadas <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>cubrir <span class=\"__1 _16\"></span>gastos <span class=\"__1 _16\"></span>corrientes <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reconocen en <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>p\u00e9rdid<span class=\"__1 _13\"></span>as y <span class=\"__1 _b_1\"> </span>ganancias <span class=\"__1 _b_1\"> </span>consolidada <span class=\"__1 _b_1\"> </span>una<span class=\"__1 _13\"></span>  vez <span class=\"__1 _b_1\"> </span>cumplidas <span class=\"__1 _b_1\"> </span>todas <span class=\"__1 _b_1\"> </span>sus <span class=\"__1 _b_1\"> </span>condiciones <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _b_1\"> </span>los <span class=\"__1 _b_1\"> </span>per\u00edodos  e<span class=\"__1 _13\"></span>n  que compensan los costes<span class=\"__1 _13\"></span> relacionados, y s<span class=\"__1 _13\"></span>e deducen en la presentac<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> del gasto c<span class=\"__1 _13\"></span>orrespondiente.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Las subvenciones <span class=\"__1 _13\"></span>oficiales relaciona<span class=\"__1 _13\"></span>das con el inmovi<span class=\"__1 _13\"></span>lizado material s<span class=\"__1 _13\"></span>e consideran ingres<span class=\"__1 _13\"></span>os diferidos y se llevan a resultados a<span class=\"__1 _13\"></span> lo largo de las vidas \u00fatiles p<span class=\"__1 _13\"></span>revistas de los activos pertinentes.<span class=\"__1 _13\"></span> o)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Reconocimiento de ing<span class=\"__1 _13\"></span>resos ordinarios<span class=\"__1 _13\"></span> </span>El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>reconoce <span class=\"__1 _12\"></span>como <span class=\"__1 _12\"></span>ingresos <span class=\"__1 _12\"></span>ordinarios <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>importe <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>precio <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>tr<span class=\"__1 _13\"></span>an<span class=\"__1 _10\"></span>sacci\u00f3n <span class=\"__1 _14\"></span>relacionad<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>con las <span class=\"__1 _13\"></span>contraprestaciones<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>se <span class=\"__1 _13\"></span>espera <span class=\"__1 _12\"></span>tener <span class=\"__1 _13\"></span>dere<span class=\"__1 _13\"></span>cho <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>percibir <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>transf<span class=\"__1 _13\"></span>erencia <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>cliente <span class=\"__1 _13\"></span>de bienes, prest<span class=\"__1 _13\"></span>aci\u00f3n de serv<span class=\"__1 _13\"></span>icios y otros <span class=\"__1 _13\"></span>ingresos en <span class=\"__1 _13\"></span>el curso ordin<span class=\"__1 _13\"></span>ario de las <span class=\"__1 _13\"></span>actividades y <span class=\"__1 _13\"></span>que pueden consistir <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _17\"> </span>importes <span class=\"__1 _b_1\"> </span>fijos, <span class=\"__1 _17\"> </span>variables <span class=\"__1 _b_1\"> </span>o <span class=\"__1 _b_1\"> </span>ambos. <span class=\"__1 _17\"> </span>Los <span class=\"__1 _b_1\"> </span>ingresos <span class=\"__1 _b_1\"> </span>ord<span class=\"__1 _13\"></span>inarios <span class=\"__1 _b_1\"> </span>se <span class=\"__1 _b_1\"> </span>pres<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tan <span class=\"__1 _b_1\"> </span>netos <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e devoluciones, <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span>scuentos <span class=\"__1 _14\"></span>comerciales, <span class=\"__1 _12\"></span>desc<span class=\"__1 _13\"></span>uentos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>pronto <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>ago <span class=\"__1 _13\"></span>y <span class=\"__1 _14\"></span>contribuciones <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>sistemas<span class=\"__1 _13\"></span> de salud (ver Nota 5-<span class=\"__1 _13\"></span><span class=\"ls7_1\">p)</span> para m\u00e1s detalle)<span class=\"__1 _13\"></span>. El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>reconoce <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>ingresos <span class=\"__1 _13\"></span>ord<span class=\"__1 _13\"></span>inarios <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>satisfa<span class=\"lsf_1\">ce</span> <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>obligaci\u00f3n <span class=\"__1 _13\"></span>mediante <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>transferenci<span class=\"__1 _13\"></span>a de <span class=\"__1 _d\"> </span>un<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>bien <span class=\"__1 _19\"></span>o <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>ervicio <span class=\"__1 _19\"> </span>al<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>liente, <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>\u00e9ste <span class=\"__1 _19\"></span>obt<span class=\"__1 _13\"></span>iene <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>control<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>dicho <span class=\"__1 _d\"> </span>activo. <span class=\"__1 _19\"> </span>El<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _19\"></span>determi<span class=\"__1 _13\"></span>na, <span class=\"__1 _19\"></span>al comienzo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>contrato, <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>atisface <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>largo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>tiem<span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>mome<span class=\"__1 _13\"></span>nto c<span class=\"__1 _13\"></span>oncreto, dependiendo de <span class=\"__1 _16\"></span>las condiciones espec\u00edficas <span class=\"__1 _10\"></span>para <span class=\"__1 _10\"></span>cada una <span class=\"__1 _16\"></span>de las acti<span class=\"__1 _10\"></span>vidades del <span class=\"__1 _10\"></span>Grupo, tal <span class=\"__1 _16\"></span>y como <span class=\"__1 _16\"></span>se de<span class=\"ls0_1\">scribe a continuac<span class=\"__1 _13\"></span>i\u00f3n.  </span>Siguiendo <span class=\"__1 _d\"> </span>lo <span class=\"__1 _19\"></span>establec<span class=\"__1 _13\"></span>ido <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"> </span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>N<span class=\"__1 _13\"></span>IIF <span class=\"__1 _19\"></span>15,<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _19\"></span>tiene <span class=\"__1 _d\"> </span>en <span class=\"__1 _19\"></span>cuent<span class=\"__1 _13\"></span>a <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>modelo <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nco <span class=\"__1 _d\"> </span>pasos <span class=\"__1 _19\"></span>para<span class=\"__1 _13\"></span> determinar <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>momento <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>deben <span class=\"__1 _14\"></span>reconocer <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>ingr<span class=\"__1 _13\"></span>esos <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>importe<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>consiste <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>las siguientes fases:<span class=\"__1 _13\"></span> 1.<span class=\"ls0_1\"> <span class=\"__1 _28\"> </span>Identificaci\u00f3n del contr<span class=\"__1 _13\"></span>ato con el cliente.<span class=\"__1 _13\"></span> </span>2.<span class=\"ls0_1\"> <span class=\"__1 _28\"> </span>Identificaci\u00f3n de las o<span class=\"__1 _13\"></span>bligaciones de desempe\u00f1o conte<span class=\"__1 _13\"></span>nidas en el contrato.<span class=\"__1 _13\"></span> </span>3.<span class=\"ls0_1\"> <span class=\"__1 _28\"> </span>Determinaci\u00f3n del preci<span class=\"__1 _13\"></span>o de la transacci\u00f3n.<span class=\"__1 _13\"></span> </span>4.<span class=\"ls0_1\"> <span class=\"__1 _28\"> </span>Asignaci\u00f3n del prec<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>o entre las difere<span class=\"__1 _13\"></span>ntes obligaciones de desempe\u00f1<span class=\"__1 _13\"></span>o. </span>5.<span class=\"ls0_1\"> <span class=\"__1 _28\"> </span>Determinaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>criterio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>reconocimiento <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ingreso, <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>se sat<span class=\"__1 _13\"></span>isfaga un<span class=\"__1 _13\"></span>a obligaci\u00f3<span class=\"__1 _13\"></span>n </span>de desempe\u00f1o<span class=\"__1 _13\"></span>. En <span class=\"__1 _13\"></span>este <span class=\"__1 _12\"></span>sentido, <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>cada <span class=\"__1 _13\"></span>obligac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>ejecuci\u00f3n <span class=\"__1 _12\"></span>identificada, <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>ermina <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omienzo <span class=\"__1 _13\"></span>del contrato <span class=\"__1 _14\"></span>si <span class=\"__1 _14\"></span>satisface <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>obligaci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ejecuci\u00f3n <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>lo <span class=\"__1 _12\"></span>largo <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>tiempo <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>satisface <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>momento concreto. i)<span class=\"ls0_1\"> <span class=\"__1 _d\"> </span>Ventas de prod<span class=\"__1 _13\"></span>uctos </span>Las \u201cventas <span class=\"__1 _16\"></span>de<span class=\"ff1_1\"> productos</span>\u201d del <span class=\"__1 _16\"></span>Grupo son <span class=\"__1 _16\"></span>las derivadas<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de las <span class=\"__1 _16\"></span>ventas de <span class=\"ff1_1\">especialidades farmac\u00e9uticas, </span>ingredientes <span class=\"__1 _13\"></span>farmac\u00e9ut<span class=\"__1 _13\"></span>icos <span class=\"__1 _13\"></span>activos y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>otros <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>farmac\u00e9uticos <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>prescripci<span class=\"__1 _13\"></span>\u00f3n, don<span class=\"__1 _13\"></span>de el<span class=\"__1 _13\"></span> contr<span class=\"__1 _13\"></span>ol es <span class=\"__1 _13\"></span>transferido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>clientes <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ser<span class=\"__1 _13\"></span>vicio <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>cumplen <span class=\"__1 _13\"></span>cuando <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>bienes <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pone<span class=\"__1 _13\"></span>n a<span class=\"__1 _13\"></span> disposici\u00f3n <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>cli<span class=\"__1 _10\"></span>entes<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>caso <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>trata <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>mayoristas, <span class=\"__1 _14\"></span>operadores <span class=\"__1 _12\"></span>log\u00edsticos<span class=\"__1 _13\"></span><span class=\"ls9_1\">, </span>farmacias <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>hospitales<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>(<span class=\"__1 _13\"></span>en <span class=\"__1 _19\"></span>los <span class=\"__1 _d\"> </span>distintos <span class=\"__1 _d\"> </span>territorios <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>onde <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>tiene <span class=\"__1 _19\"></span>presen<span class=\"__1 _13\"></span>cia <span class=\"__1 _19\"></span>directa) <span class=\"__1 _d\"> </span>u <span class=\"__1 _19\"></span>otras compa\u00f1\u00edas <span class=\"__1 _13\"></span>farm<span class=\"__1 _13\"></span>ac\u00e9uticas <span class=\"__1 _12\"></span>con <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>tiene <span class=\"__1 _12\"></span>un <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>istribu<span class=\"__1 _10\"></span>ci\u00f3n <span class=\"__1 _12\"></span>y/o <span class=\"__1 _13\"></span>licencia <span class=\"__1 _12\"></span>para <span class=\"__1 _13\"></span>u<span class=\"__1 _13\"></span>n territorio y productos<span class=\"__1 _13\"></span> espec\u00edficos.  En este sentido e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> Grupo di<span class=\"__1 _13\"></span>stingue la cifra de negoc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span><span class=\"ls7_1\">os<span class=\"ls0_1\"> en tres gr<span class=\"__1 _13\"></span>andes segmentos (<span class=\"__1 _13\"></span>Nota </span>24<span class=\"lsd_1\">):<span class=\"ls0_1\"> </span></span></span>- <span class=\"__1 _a_1\"> </span>Comercializaci\u00f3n <span class=\"__1 _14\"></span>m<span class=\"__1 _13\"></span>ediante <span class=\"__1 _14\"></span>red <span class=\"__1 _14\"></span>propia: <span class=\"__1 _19\"></span>venta <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>espe<span class=\"__1 _13\"></span>cialidades <span class=\"__1 _14\"></span>farmac\u00e9uticas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>territorios donde <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _19\"></span>tiene <span class=\"__1 _d\"> </span>presencia <span class=\"__1 _19\"></span>directa<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>(Europa <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>Estados <span class=\"__1 _d\"> </span>Unidos, <span class=\"__1 _19\"></span>como <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>epara <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>la informaci\u00f3n segmentada), es <span class=\"__1 _10\"></span>decir, tiene <span class=\"__1 _16\"></span>una red <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>entas local<span class=\"__1 _16\"></span> que realiza <span class=\"__1 _10\"></span>visitas m\u00e9dicas a <span class=\"__1 _16\"></span>los<span class=\"__1 _13\"></span> profesionales <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>salud <span class=\"__1 _14\"></span>(m\u00e9dicos <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>fam<span class=\"__1 _13\"></span>ilia, <span class=\"__1 _12\"></span>especi<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>ist<span class=\"__1 _13\"></span>as, <span class=\"__1 _14\"></span>etc.) <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>bi<span class=\"__1 _10\"></span>en <span class=\"__1 _14\"></span>directamente <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>los<span class=\"__1 _13\"></span> canales minoristas (farmac<span class=\"__1 _13\"></span>ias, principalmente).<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Comercializaci\u00f3n <span class=\"__1 _f\"> </span>medi<span class=\"__1 _13\"></span>ante <span class=\"__1 _18\"> </span>licenciatari<span class=\"__1 _13\"></span>os: <span class=\"__1 _f\"> </span>venta <span class=\"__1 _f\"> </span>de <span class=\"__1 _f\"> </span>especialida<span class=\"__1 _13\"></span>des <span class=\"__1 _18\"> </span>farmac\u00e9<span class=\"__1 _13\"></span>uti<span class=\"__1 _10\"></span>cas <span class=\"__1 _f\"> </span>o <span class=\"__1 _f\"> </span>de ingredientes <span class=\"__1 _16\"></span>farmac\u00e9u<span class=\"__1 _13\"></span>ticos <span class=\"__1 _16\"></span>activos <span class=\"__1 _16\"></span>a otros <span class=\"__1 _16\"></span>laboratorios <span class=\"__1 _16\"></span>farmac\u00e9u<span class=\"__1 _13\"></span>ticos, <span class=\"__1 _21\"></span>que <span class=\"__1 _10\"></span>son <span class=\"__1 _16\"></span>los que <span class=\"__1 _21\"></span>re<span class=\"__1 _13\"></span>alizan la actividad<span class=\"__1 _13\"></span> promocional <span class=\"__1 _13\"></span>local <span class=\"__1 _13\"></span>en dichos <span class=\"__1 _13\"></span>territorios. <span class=\"__1 _13\"></span>E<span class=\"__1 _10\"></span>stas vent<span class=\"__1 _13\"></span>as est\u00e1n <span class=\"__1 _13\"></span>ligadas a <span class=\"__1 _13\"></span>los contratos por cesi\u00f3n de licencias <span class=\"__1 _13\"></span>descritos en el aparta<span class=\"__1 _13\"></span>do ii) de esta Nota.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span> Fabricaci\u00f3n <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>tercero<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>intermediaci\u00f3n: <span class=\"__1 _12\"></span>ven<span class=\"__1 _13\"></span>ta <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>especialidades <span class=\"__1 _12\"></span>farmac\u00e9<span class=\"__1 _13\"></span>uti<span class=\"__1 _10\"></span>cas <span class=\"__1 _12\"></span>donde <span class=\"__1 _12\"></span>el Grupo presta un servicio de fabricaci\u00f3n para un tercero con poco riesgo comercial (en general el precio est\u00e1 <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>ijado e<span class=\"__1 _10\"></span>n coste m\u00e1s un<span class=\"__1 _10\"></span> <span class=\"ff4_1\">mark-<span class=\"__1 _13\"></span><span class=\"ls7_1\">up</span></span>) <span class=\"__1 _10\"></span>y en el que <span class=\"__1 _16\"></span>el principal cliente es Covis Pharma GmbH (en <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>de<span class=\"__1 _10\"></span>lante Covis)<span class=\"lse_1\">, </span>ligado al <span class=\"__1 _10\"></span>acuerdo explicado en <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>Nota<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span><span class=\"ls7_1\">12<span class=\"ls0_1\">. Esta actividad <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _10\"></span>refleja </span></span>en el segmento de Serv<span class=\"__1 _13\"></span>icios corporativos y <span class=\"__1 _13\"></span>fabricaci\u00f3n. La <span class=\"__1 _16\"></span>NIIF <span class=\"__1 _16\"></span>15<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>establec<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>que una <span class=\"__1 _21\"></span>enti<span class=\"__1 _13\"></span>dad <span class=\"__1 _21\"></span>que <span class=\"__1 _10\"></span>concede <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>derecho a <span class=\"__1 _21\"></span>dev<span class=\"__1 _13\"></span>ol<span class=\"__1 _10\"></span>ver <span class=\"__1 _16\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>produ<span class=\"__1 _13\"></span>cto <span class=\"__1 _21\"></span>deber\u00e1 <span class=\"__1 _10\"></span>reconocer los <span class=\"__1 _14\"></span>ingresos <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>importe <span class=\"__1 _14\"></span>igual <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>contra<span class=\"__1 _13\"></span>prestaci\u00f3n <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>espera <span class=\"__1 _12\"></span>ten<span class=\"__1 _13\"></span>er <span class=\"__1 _12\"></span>derec<span class=\"__1 _13\"></span>ho<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>cam<span class=\"__1 _13\"></span>bio <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> transferir los bienes o servicios prometidos<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>a un cliente,<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>as<span class=\"__1 _13\"></span>\u00ed como un pasivo por reembolso y un activo por <span class=\"__1 _13\"></span>el der<span class=\"__1 _13\"></span>echo a<span class=\"__1 _13\"></span> recuper<span class=\"__1 _13\"></span>ar <span class=\"__1 _13\"></span>los pro<span class=\"__1 _13\"></span>ductos. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>reconoce <span class=\"__1 _13\"></span>sus <span class=\"__1 _13\"></span>ingresos <span class=\"__1 _13\"></span>netos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>devoluciones estimadas <span class=\"__1 _14\"></span>a <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _19\"></span>fecha <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>v<span class=\"__1 _13\"></span>enta, <span class=\"__1 _14\"></span>al <span class=\"__1 _19\"></span>tiemp<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _19\"></span>rec<span class=\"__1 _13\"></span>onoce <span class=\"__1 _14\"></span>un <span class=\"__1 _19\"></span>pasivo <span class=\"__1 _19\"></span>por <span class=\"__1 _19\"></span>reembolso. <span class=\"__1 _19\"></span>E<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _14\"></span>no reconoce un <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> d<span class=\"__1 _13\"></span>erecho a <span class=\"__1 _13\"></span>recuperar los <span class=\"__1 _13\"></span>bienes <span class=\"__1 _13\"></span>debido a <span class=\"__1 _13\"></span>que, s<span class=\"__1 _13\"></span>eg\u00fan la <span class=\"__1 _13\"></span>experiencia y <span class=\"__1 _13\"></span>al tipo<span class=\"__1 _13\"></span> de <span class=\"__1 _12\"></span>producto <span class=\"__1 _12\"></span>comerc<span class=\"__1 _13\"></span>ializado, <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>materiales <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span>vueltos <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>podr\u00e1n <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>er <span class=\"__1 _13\"></span>reincorpora<span class=\"__1 _13\"></span>dos <span class=\"__1 _13\"></span>al <span class=\"__1 _12\"></span>inve<span class=\"__1 _13\"></span>nta<span class=\"__1 _10\"></span>rio <span class=\"__1 _12\"></span>del<span class=\"__1 _13\"></span> Grupo. El <span class=\"__1 _14\"></span>importe <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>ingresos <span class=\"__1 _14\"></span>reconocidos <span class=\"__1 _14\"></span>se <span class=\"__1 _19\"></span>ajusta <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>func<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>evoluciones <span class=\"__1 _14\"></span>previstas, <span class=\"__1 _14\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e estiman  teniendo  en  cuenta  la  tasa  de  devoluci\u00f3n  media  de  los  \u00faltimos  a\u00f1os.<span class=\"__1 _13\"></span>  Los  descuentos concedidos <span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>cl<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>entes <span class=\"__1 _10\"></span>p\u00fablicos se <span class=\"__1 _16\"></span>registran <span class=\"__1 _16\"></span>com<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>una deducci\u00f3n <span class=\"__1 _16\"></span>de l<span class=\"__1 _10\"></span>os <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ngresos <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>mom<span class=\"__1 _13\"></span>ento <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e se <span class=\"__1 _19\"></span>registran <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"></span>ingresos <span class=\"__1 _19\"></span>corr<span class=\"__1 _13\"></span>espondientes. <span class=\"__1 _19\"></span>En <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>caso, <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>alcula <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>pas<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vo <span class=\"__1 _19\"></span>s<span class=\"__1 _13\"></span>obre <span class=\"__1 _14\"></span>la <span class=\"__1 _d\"> </span>base <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>la<span class=\"__1 _13\"></span> experiencia hist\u00f3rica, <span class=\"__1 _13\"></span>lo que implica la realizaci\u00f3n de j<span class=\"__1 _13\"></span>uicios por parte de la direcc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n.<span class=\"__1 _13\"></span> Por <span class=\"__1 _11\"> </span>tanto, <span class=\"__1 _11\"> </span>los <span class=\"__1 _18\"> </span>ingresos <span class=\"__1 _11\"> </span>del <span class=\"__1 _11\"> </span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _11\"> </span>derivados <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>la <span class=\"__1 _11\"> </span>venta <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>productos <span class=\"__1 _11\"> </span>es<span class=\"__1 _13\"></span>t\u00e1n <span class=\"__1 _17\"> </span>sujetos <span class=\"__1 _18\"> </span>a <span class=\"__1 _11\"> </span>una contraprestaci\u00f3n <span class=\"__1 _13\"></span>variable <span class=\"__1 _13\"></span>por descuen<span class=\"__1 _13\"></span>tos, reembolsos<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>devoluciones. <span class=\"__1 _13\"></span>Esta contr<span class=\"__1 _13\"></span>aprestaci\u00f3n variab<span class=\"__1 _13\"></span>le s\u00f3lo se <span class=\"__1 _13\"></span>registra si <span class=\"__1 _13\"></span>es altamente<span class=\"__1 _13\"></span> probable qu<span class=\"__1 _13\"></span>e no se <span class=\"__1 _13\"></span>produzca una<span class=\"__1 _13\"></span> reversi\u00f3n si<span class=\"__1 _13\"></span>gnificativa en <span class=\"__1 _13\"></span>el impor<span class=\"__1 _12\"></span>te de  ingresos  acumula<span class=\"__1 _13\"></span>dos  reconocidos  cuando  la  incertidu<span class=\"__1 _13\"></span>mbre  asociada  con  la  contraprestaci\u00f3<span class=\"__1 _13\"></span>n variable se resuelva <span class=\"__1 _13\"></span>posteriormente. ii)<span class=\"ls0_1\"> Ingresos por cesi\u00f3n de <span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>cencias<span class=\"__1 _13\"></span> </span>Principalmente, <span class=\"__1 _13\"></span>aunque <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>exclusivamente, <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pa\u00edses <span class=\"__1 _13\"></span>dond<span class=\"__1 _10\"></span>e <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>presencia <span class=\"__1 _13\"></span>directa, concede <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>otras <span class=\"__1 _14\"></span>compa\u00f1\u00eda<span class=\"__1 _13\"></span>s <span class=\"__1 _14\"></span>farmac\u00e9uticas <span class=\"__1 _14\"></span>licencias <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>vender <span class=\"__1 _14\"></span>sus <span class=\"__1 _14\"></span>productos <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>exclus<span class=\"__1 _13\"></span>iva <span class=\"__1 _12\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>un territorio <span class=\"__1 _13\"></span>espec\u00edfico, c<span class=\"__1 _13\"></span>omprometi\u00e9ndose a<span class=\"__1 _13\"></span>dem\u00e1s a <span class=\"__1 _13\"></span>fabricar el <span class=\"__1 _13\"></span>producto farmac\u00e9<span class=\"__1 _13\"></span>utico para <span class=\"__1 _13\"></span>el cliente<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en la <span class=\"__1 _14\"></span>mayor\u00eda <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>casos<span class=\"__1 _13\"></span>. <span class=\"__1 _14\"></span>La <span class=\"__1 _14\"></span>venta <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>sumi<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>stro <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>productos <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>re<span class=\"__1 _13\"></span>aliza <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>condiciones <span class=\"__1 _14\"></span>de mercado y se contabi<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>za <span class=\"__1 _13\"></span>de acuerdo con lo menc<span class=\"__1 _13\"></span>ionado en el apartado i)<span class=\"__1 _13\"></span> de esta Nota. Para estos <span class=\"__1 _13\"></span>acuerdos, <span class=\"__1 _13\"></span>por lo g<span class=\"__1 _13\"></span>eneral, el <span class=\"__1 _13\"></span>Grupo cobra <span class=\"__1 _13\"></span>un pago i<span class=\"__1 _13\"></span>nicial por la<span class=\"__1 _13\"></span> transferencia <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>encia, el cual o no es<span class=\"__1 _13\"></span> reintegrable o puede ser r<span class=\"__1 _13\"></span>eintegrado al cliente <span class=\"__1 _13\"></span>bajo estrictas condiciones s<span class=\"__1 _13\"></span>i el producto no <span class=\"__1 _13\"></span>es f<span class=\"__1 _13\"></span>inalmente <span class=\"__1 _13\"></span>autorizado <span class=\"__1 _13\"></span>para la <span class=\"__1 _13\"></span>distribuci<span class=\"__1 _13\"></span>\u00f3n en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>territorio <span class=\"__1 _13\"></span>pactado. <span class=\"__1 _12\"></span>A<span class=\"__1 _13\"></span>l ser <span class=\"__1 _13\"></span>importes <span class=\"__1 _13\"></span>considerad<span class=\"__1 _13\"></span>os no reintegrables en l<span class=\"__1 _13\"></span>a mayor\u00eda de los casos, <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> ingreso se rec<span class=\"__1 _13\"></span>onoce en el momento inic<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>al.<span class=\"__1 _13\"></span>  Adicionalmente, en <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _16\"></span>tipo de <span class=\"__1 _16\"></span>contr<span class=\"__1 _13\"></span>atos se <span class=\"__1 _16\"></span>suelen incluir pagos <span class=\"__1 _16\"></span>adiciona<span class=\"__1 _13\"></span>les <span class=\"__1 _16\"></span>vincula<span class=\"__1 _13\"></span>dos <span class=\"__1 _16\"></span>a la <span class=\"__1 _16\"></span>cesi\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>de la <span class=\"__1 _17\"> </span>propiedad <span class=\"__1 _17\"> </span>intelectual <span class=\"__1 _17\"> </span>s<span class=\"__1 _13\"></span>ujetos <span class=\"__1 _b_1\"> </span>al <span class=\"__1 _17\"> </span>cumpli<span class=\"__1 _13\"></span>miento <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _b_1\"> </span>hitos <span class=\"__1 _17\"> </span>regulatorios<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>y/o <span class=\"__1 _17\"> </span>comerciales, <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se consideran <span class=\"__1 _e\"> </span>contin<span class=\"__1 _13\"></span>gentes <span class=\"__1 _d\"> </span>h<span class=\"__1 _13\"></span>asta <span class=\"__1 _d\"> </span>q<span class=\"__1 _13\"></span>ue<span class=\"__1 _10\"></span> <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>produz<span class=\"__1 _13\"></span>ca <span class=\"__1 _d\"> </span>el <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>orrespondiente <span class=\"__1 _d\"> </span>h<span class=\"__1 _13\"></span>ito <span class=\"__1 _e\"> </span>(mo<span class=\"__1 _13\"></span>mento <span class=\"__1 _d\"> </span>en <span class=\"__1 _e\"> </span>el  que <span class=\"__1 _d\"> </span>se<span class=\"__1 _13\"></span> registrar\u00eda <span class=\"__1 _13\"></span>el ingreso)<span class=\"__1 _13\"></span>, o <span class=\"__1 _13\"></span>bien <span class=\"__1 _13\"></span>royalties en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>del d<span class=\"__1 _13\"></span>esempe\u00f1o del <span class=\"__1 _13\"></span>producto <span class=\"__1 _13\"></span>(por <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>o <span class=\"__1 _13\"></span>general, ventas<span class=\"__1 _13\"></span> de producto en el merc<span class=\"__1 _13\"></span>ado local) que s<span class=\"__1 _13\"></span>e reconocen a med<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>da que se produc<span class=\"__1 _13\"></span>en dichas ventas.<span class=\"__1 _13\"></span> Por <span class=\"__1 _13\"></span>\u00faltimo, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>determ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nados <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>asos <span class=\"__1 _13\"></span>el G<span class=\"__1 _13\"></span>rupo c<span class=\"__1 _13\"></span>oncede <span class=\"__1 _13\"></span>licencias <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>perpetuidad<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>donde <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaci<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>es por <span class=\"__1 _d\"> </span>parte <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>son <span class=\"__1 _19\"> </span>m\u00ednimas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>(m\u00e1s <span class=\"__1 _d\"> </span>all\u00e1 <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>un <span class=\"__1 _d\"> </span>periodo <span class=\"__1 _d\"> </span>transitorio<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>has<span class=\"__1 _13\"></span>ta <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>transferencia <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>a autorizaci\u00f3n comercial <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>erritorio <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>referenc<span class=\"__1 _13\"></span>ia <span class=\"__1 _16\"></span>o hasta <span class=\"__1 _16\"></span>que se <span class=\"__1 _16\"></span>puede hacer <span class=\"__1 _16\"></span>el traspaso efe<span class=\"__1 _10\"></span>ctivo de<span class=\"__1 _13\"></span><span class=\"ls11_1\">l </span>centro <span class=\"__1 _16\"></span>pr<span class=\"__1 _13\"></span>oductivo). <span class=\"__1 _16\"></span>En estos <span class=\"__1 _10\"></span>casos <span class=\"__1 _10\"></span>las obli<span class=\"__1 _10\"></span>gaciones del <span class=\"__1 _16\"></span>Grupo se consideran <span class=\"__1 _16\"></span>cu<span class=\"__1 _13\"></span>mplidas <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>moment<span class=\"__1 _13\"></span>o de la firma del contrato y<span class=\"__1 _13\"></span> la totalidad de los ingresos s<span class=\"__1 _13\"></span>on reconocidos en el momento in<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cial.<span class=\"__1 _13\"></span> iii) <span class=\"__1 _1a\"></span>Ingresos por intereses<span class=\"__1 _13\"></span> Los <span class=\"__1 _12\"></span>ingresos <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _13\"></span>i<span class=\"__1 _13\"></span>ntereses <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>recon<span class=\"__1 _13\"></span>ocen <span class=\"__1 _12\"></span>usando <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>m\u00e9todo <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>tipo<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _12\"></span>efectivo.<span class=\"__1 _12\"></span> <span class=\"__1 _12\"></span>Fruto <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>su<span class=\"__1 _13\"></span> actividad <span class=\"__1 _12\"></span>directa, <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>no<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>cobra <span class=\"__1 _12\"></span>inte<span class=\"__1 _13\"></span>reses <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>sus<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>clientes, <span class=\"__1 _12\"></span>si<span class=\"__1 _13\"></span>no<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>solamente <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>exc<span class=\"__1 _13\"></span>ed<span class=\"__1 _10\"></span>entes <span class=\"__1 _12\"></span>de tesorer\u00eda <span class=\"__1 _13\"></span>que c<span class=\"__1 _13\"></span>oloca en <span class=\"__1 _13\"></span>instrumentos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que se <span class=\"__1 _13\"></span>menciona <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _13\"></span>Notas <span class=\"__1 _13\"></span>5-<span class=\"__1 _55\"> </span>h)<span class=\"ls0_1\"> <span class=\"lsf_1\">y </span></span>13<span class=\"ls0_1\">.<span class=\"__1 _55\"> </span></span>p)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Contribuciones a los sist<span class=\"__1 _13\"></span>emas de salud<span class=\"__1 _13\"></span> </span>En <span class=\"__1 _b_1\"> </span>las <span class=\"__1 _b_1\"> </span>distintas <span class=\"__1 _b_1\"> </span>geograf\u00eda<span class=\"__1 _13\"></span>s  dond<span class=\"__1 _13\"></span>e  opera<span class=\"__1 _13\"></span>  el <span class=\"__1 _b_1\"> </span>Grupo<span class=\"__1 _13\"></span>,  es <span class=\"__1 _b_1\"> </span>ha<span class=\"__1 _13\"></span>bi<span class=\"__1 _10\"></span>tual <span class=\"__1 _b_1\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _b_1\"> </span>para<span class=\"__1 _13\"></span>  poder <span class=\"__1 _b_1\"> </span>acce<span class=\"__1 _13\"></span>der  a<span class=\"__1 _13\"></span>  los prescriptores <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>sistema <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>salud <span class=\"__1 _d\"> </span>(profesionales <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>sector <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>sal<span class=\"__1 _10\"></span>ud <span class=\"__1 _d\"> </span>como <span class=\"__1 _d\"> </span>m\u00e9dicos <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>familia <span class=\"__1 _d\"> </span>o especialistas) <span class=\"__1 _14\"></span>y, <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>lo <span class=\"__1 _14\"></span>tanto, <span class=\"__1 _12\"></span>poder<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>vend<span class=\"__1 _13\"></span>er <span class=\"__1 _12\"></span>las <span class=\"__1 _14\"></span>especialidades <span class=\"__1 _14\"></span>farmac\u00e9<span class=\"__1 _13\"></span>uti<span class=\"__1 _10\"></span>cas <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>trav\u00e9s <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>red <span class=\"__1 _14\"></span>de cobertura, <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>tenga <span class=\"__1 _19\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _19\"></span>real<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>zar <span class=\"__1 _d\"> </span>acuerdos <span class=\"__1 _d\"> </span>con <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>gobiernos <span class=\"__1 _d\"> </span>(a <span class=\"__1 _d\"> </span>trav\u00e9s <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _19\"></span>mi<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>sterio <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>Sanidad, habitualmente) o siste<span class=\"__1 _13\"></span>mas de copago privados (princi<span class=\"__1 _13\"></span>palmente con<span class=\"__1 _13\"></span> entidades aseguradoras).<span class=\"__1 _13\"></span> Cuando <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>accede <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>sistema <span class=\"__1 _13\"></span>nacional <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>salud, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el cas<span class=\"__1 _13\"></span>o de <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>especialidade<span class=\"__1 _13\"></span>s farmac\u00e9ut<span class=\"__1 _13\"></span>icas <span class=\"__1 _13\"></span>que son <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>prescripci\u00f3n, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>necesita <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>autorizaci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>comercial <span class=\"__1 _13\"></span>pertinente<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>precio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>rembolso<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que e<span class=\"__1 _13\"></span>s el <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>perc<span class=\"__1 _13\"></span>ibe <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>(si <span class=\"__1 _14\"></span>bien <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>aciente <span class=\"__1 _14\"></span>paga <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>precio<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>mucho <span class=\"__1 _14\"></span>menor, <span class=\"__1 _14\"></span>asumiendo <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>Estado <span class=\"__1 _d\"> </span>la diferencia). <span class=\"__1 _13\"></span>Por <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>motiv<span class=\"__1 _13\"></span>o, <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>Gobiernos <span class=\"__1 _13\"></span>suelen <span class=\"__1 _13\"></span>tener <span class=\"__1 _13\"></span>mod<span class=\"__1 _13\"></span>elos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>contribuci\u00f3n <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>sistema <span class=\"__1 _13\"></span>nacional de <span class=\"__1 _d\"> </span>salud <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>p<span class=\"__1 _13\"></span>agan <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>compa\u00f1\u00edas <span class=\"__1 _d\"> </span>far<span class=\"__1 _13\"></span>mac\u00e9uticas <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>funci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>distintos <span class=\"__1 _e\"> </span>productos <span class=\"__1 _d\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _d\"> </span>son prescritos <span class=\"__1 _b_1\"> </span>o<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>administrados <span class=\"__1 _17\"> </span>en <span class=\"__1 _b_1\"> </span>hospitales, <span class=\"__1 _17\"> </span>ya <span class=\"__1 _b_1\"> </span>sea <span class=\"__1 _17\"> </span>en <span class=\"__1 _b_1\"> </span>forma<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>descuent<span class=\"__1 _13\"></span>o <span class=\"__1 _b_1\"> </span>directo <span class=\"__1 _b_1\"> </span>obligat<span class=\"__1 _13\"></span>orio<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span><span class=\"lsc_1\">o </span>contribuciones en <span class=\"__1 _21\"></span>f<span class=\"__1 _13\"></span>unci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>las ventas <span class=\"__1 _16\"></span>realizad<span class=\"__1 _13\"></span>as en<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>roductos <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>re<span class=\"__1 _13\"></span>embolso. <span class=\"__1 _16\"></span>Este es <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>mod<span class=\"__1 _13\"></span>elo <span class=\"__1 _16\"></span>que se encuentra en la m<span class=\"__1 _13\"></span>ayor parte de pa\u00edses de Euro<span class=\"__1 _13\"></span>pa (con un mod<span class=\"__1 _13\"></span>elo de estado del bienestar).<span class=\"__1 _13\"></span> En otras <span class=\"__1 _13\"></span>geograf\u00edas, <span class=\"__1 _13\"></span>como es <span class=\"__1 _13\"></span>el caso <span class=\"__1 _13\"></span>de Es<span class=\"__1 _13\"></span>tados Unidos, <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>prescripciones <span class=\"__1 _13\"></span>se canalizan <span class=\"__1 _13\"></span>a trav<span class=\"__1 _13\"></span>\u00e9s de seguros <span class=\"__1 _13\"></span>privados con <span class=\"__1 _13\"></span>los que <span class=\"__1 _13\"></span>se realizan <span class=\"__1 _13\"></span>acuerdos <span class=\"__1 _13\"></span>para que <span class=\"__1 _13\"></span>incluyan <span class=\"__1 _12\"></span>los pro<span class=\"__1 _13\"></span>ductos del <span class=\"__1 _13\"></span>Grupo en <span class=\"__1 _13\"></span>sus planes <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>cobertura, <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>ues <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>otro <span class=\"__1 _16\"></span>modo <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>paciente<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>deber\u00eda <span class=\"__1 _16\"></span>pagar<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _16\"></span>precio <span class=\"__1 _16\"></span>comp<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>eto <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>especialidad<span class=\"__1 _13\"></span> farmac\u00e9utica, lo que <span class=\"__1 _13\"></span>limitar\u00eda el \u00e9xito comerc<span class=\"__1 _13\"></span>ial<span class=\"__1 _10\"></span> de prod<span class=\"__1 _13\"></span>ucto. En <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>mbos <span class=\"__1 _16\"></span>casos, el Grupo <span class=\"__1 _16\"></span>realiza la me<span class=\"__1 _10\"></span>jor estimaci\u00f3n de <span class=\"__1 _16\"></span>los costes asociados <span class=\"__1 _16\"></span>a dichas contribuciones<span class=\"__1 _13\"></span> y se <span class=\"__1 _16\"></span>registran como menor <span class=\"ff5_1\">\u201cImporte neto <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>la cifra <span class=\"__1 _10\"></span>de negocios\u201d en <span class=\"__1 _16\"></span>la cuenta <span class=\"ff1_1\">de p\u00e9rdidas y <span class=\"__1 _16\"></span>ga<span class=\"__1 _13\"></span>nancias </span></span>consolidada. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encuentra <span class=\"__1 _13\"></span>registrado <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span><span class=\"ff5_1\">el <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cAcreedores <span class=\"__1 _13\"></span>comerciales\u201d<span class=\"__1 _13\"></span></span> <span class=\"__1 _13\"></span>(Nota <span class=\"__1 _13\"></span><span class=\"ls7_1\">19</span>-<span class=\"__1 _55\"> </span>a)<span class=\"ls0_1\"> <span class=\"ff5_1\">o <span class=\"__1 _16\"></span>\u201cProvisio<span class=\"__1 _13\"></span>nes\u201d <span class=\"__1 _16\"></span>(Nota <span class=\"ff1_1 ls7_1\">21<span class=\"ls0_1\">)<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>en funci\u00f3n del <span class=\"__1 _16\"></span>horizont<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>tempora<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> previsto <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _16\"></span>pago de las contribuciones.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span></span></span></span></span>q)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Impuesto sobre benefic<span class=\"__1 _13\"></span>ios, activos y pasivos por <span class=\"__1 _13\"></span>impuestos diferidos<span class=\"__1 _13\"></span> </span>El gasto por e<span class=\"__1 _13\"></span>l Impuesto sobre Sociedades<span class=\"__1 _13\"></span> espa\u00f1ol y los impuest<span class=\"__1 _13\"></span>os de naturaleza similar ap<span class=\"__1 _13\"></span>licables a las <span class=\"__1 _11\"> </span>enti<span class=\"__1 _13\"></span>dades <span class=\"__1 _11\"> </span>extranjeras<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>consolidadas <span class=\"__1 _18\"> </span>se <span class=\"__1 _11\"> </span>r<span class=\"__1 _13\"></span>econocen <span class=\"__1 _11\"> </span>en <span class=\"__1 _18\"> </span>la <span class=\"__1 _18\"> </span>cuenta <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>p\u00e9rdidas <span class=\"__1 _11\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>ganancias consolidada, <span class=\"__1 _14\"></span>excepto <span class=\"__1 _14\"></span>cuan<span class=\"__1 _13\"></span>do <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ean <span class=\"__1 _14\"></span>consecuencia <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>transacci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>c<span class=\"__1 _12\"></span>uyos <span class=\"__1 _14\"></span>resultados <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>registran directamente <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>atrimonio <span class=\"__1 _16\"></span>neto, <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>cuyo <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>upuesto, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>im<span class=\"__1 _13\"></span>puesto <span class=\"__1 _21\"></span>corr<span class=\"__1 _13\"></span>espondiente <span class=\"__1 _16\"></span>tambi\u00e9n <span class=\"__1 _10\"></span>se <span class=\"__1 _16\"></span>registra<span class=\"__1 _13\"></span> en el patrimonio neto.<span class=\"__1 _13\"></span> Almirall, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encuen<span class=\"__1 _13\"></span>tra <span class=\"__1 _13\"></span>sujeta <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>Impuesto<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Socied<span class=\"__1 _13\"></span>ades <span class=\"__1 _12\"></span>espa\u00f1ol<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>bajo <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>r\u00e9gimen <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>tributaci\u00f3n<span class=\"__1 _13\"></span> de Consolidaci\u00f3n Fiscal seg\u00fan<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>C<span class=\"__1 _13\"></span>ap\u00edtulo VI del <span class=\"__1 _16\"></span>T<span class=\"__1 _13\"></span>\u00edtulo VII de la Ley 27/2014, de 27 de no<span class=\"__1 _10\"></span>viembre, del<span class=\"__1 _13\"></span> Impuesto <span class=\"__1 _d\"> </span>sobre <span class=\"__1 _d\"> </span>Socieda<span class=\"__1 _13\"></span>des. <span class=\"__1 _d\"> </span>Las <span class=\"__1 _d\"> </span>sociedades <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>constituyen <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>efectos <span class=\"__1 _d\"> </span>fiscales <span class=\"__1 _d\"> </span>para <span class=\"__1 _d\"> </span>el ejercicio <span class=\"__1 _12\"></span>2023 <span class=\"__1 _12\"></span>son: <span class=\"__1 _12\"></span>Almirall<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>S.A., <span class=\"__1 _12\"></span>Laboratorios<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Almirall, <span class=\"__1 _12\"></span>S.L., <span class=\"__1 _12\"></span>Industr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>as <span class=\"__1 _12\"></span>Farmac\u00e9uticas <span class=\"__1 _12\"></span>Almirall, <span class=\"__1 _12\"></span>S.<span class=\"__1 _13\"></span>A., Laboratorios <span class=\"__1 _19\"></span>Tecnob\u00edo, <span class=\"__1 _19\"></span>S.<span class=\"__1 _13\"></span>A<span class=\"__1 _10\"></span>., <span class=\"__1 _14\"></span>R<span class=\"__1 _13\"></span>anke <span class=\"__1 _14\"></span>Qu\u00edmica, <span class=\"__1 _19\"></span>S.A.<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>Almirall <span class=\"__1 _19\"></span>Europa <span class=\"__1 _19\"></span>Derma, <span class=\"__1 _19\"></span>S.A.<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>A<span class=\"__1 _13\"></span>lmirall <span class=\"__1 _14\"></span>Hold<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ng Iberia, <span class=\"__1 _12\"></span>S.L<span class=\"__1 _13\"></span>., <span class=\"__1 _12\"></span>actuando <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>primera <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>ellas <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>ociedad <span class=\"__1 _12\"></span>dominan<span class=\"__1 _13\"></span>te. <span class=\"__1 _13\"></span>E<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>consecuenci<span class=\"__1 _13\"></span>a, <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>gasto <span class=\"__1 _14\"></span>por impuesto <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ob<span class=\"__1 _10\"></span>re <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ociedades <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p\u00e9rdidas <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>ganancias<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>consolidad<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>recoge <span class=\"__1 _16\"></span>aquellas <span class=\"__1 _16\"></span>ventajas derivadas <span class=\"__1 _16\"></span>del <span class=\"__1 _21\"></span>aprov<span class=\"__1 _13\"></span>echamiento <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>b<span class=\"__1 _13\"></span>ases <span class=\"__1 _21\"></span>imponibles <span class=\"__1 _16\"></span>negativas <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>deducc<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>endientes <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>aplicaci<span class=\"__1 _13\"></span>\u00f3n que no hubieran <span class=\"__1 _10\"></span>sido registradas en caso <span class=\"__1 _16\"></span>de tributaci<span class=\"__1 _13\"></span>\u00f3n i<span class=\"__1 _10\"></span>ndividual de las sociedades que <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>onforman el citado grupo fisc<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>. El impuesto sobre <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>eneficios representa la <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>uma <span class=\"__1 _16\"></span>del gas<span class=\"__1 _13\"></span>to <span class=\"__1 _16\"></span>corr<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>te por impuesto <span class=\"__1 _10\"></span>sobre beneficios del ejercicio y la variac<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> en los<span class=\"__1 _13\"></span> activos y pasivos por impuestos d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>feridos reconoc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dos.<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>g<span class=\"__1 _13\"></span>asto <span class=\"__1 _16\"></span>por impuesto <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>obre <span class=\"__1 _16\"></span>ben<span class=\"__1 _13\"></span>efi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ios <span class=\"__1 _16\"></span>del ejercicio se <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ula <span class=\"__1 _16\"></span>sobre la <span class=\"__1 _16\"></span>bas<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>imponible del <span class=\"__1 _16\"></span>ejerc<span class=\"__1 _13\"></span>icio. <span class=\"__1 _16\"></span>La base <span class=\"__1 _16\"></span>imponib<span class=\"__1 _13\"></span>le <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>ifiere <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>esultado <span class=\"__1 _21\"></span>n<span class=\"__1 _13\"></span>eto <span class=\"__1 _21\"></span>pres<span class=\"__1 _13\"></span>entado <span class=\"__1 _16\"></span>en la <span class=\"__1 _21\"></span>cuen<span class=\"__1 _13\"></span>ta <span class=\"__1 _21\"></span>de p\u00e9rdidas <span class=\"__1 _16\"></span>y gana<span class=\"__1 _10\"></span>ncias consolidada porque <span class=\"__1 _14\"></span>excluye <span class=\"__1 _12\"></span>part<span class=\"__1 _13\"></span>idas <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>ingresos <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>gastos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _12\"></span>gravab<span class=\"__1 _13\"></span>les <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>deducibles <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>otros<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cios <span class=\"__1 _14\"></span>y excluye <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>partidas <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>nunca l<span class=\"__1 _13\"></span>o son. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>(o en <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>activo) en <span class=\"__1 _13\"></span>concepto<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>impuest<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>calcula <span class=\"__1 _12\"></span>utilizando <span class=\"__1 _12\"></span>tipos <span class=\"__1 _12\"></span>fisc<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>es <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>han <span class=\"__1 _13\"></span>si<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>aprobados <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>pr\u00e1cticament<span class=\"__1 _13\"></span>e aprobados <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>balance <span class=\"__1 _14\"></span>consolidado. <span class=\"__1 _14\"></span>La <span class=\"__1 _14\"></span>direcci\u00f3n <span class=\"__1 _14\"></span>eval\u00faa <span class=\"__1 _14\"></span>peri\u00f3dica<span class=\"__1 _13\"></span>mente <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _14\"></span>posiciones tomadas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las decl<span class=\"__1 _13\"></span>araciones <span class=\"__1 _13\"></span>de impuest<span class=\"__1 _13\"></span>os res<span class=\"__1 _13\"></span>pecto <span class=\"__1 _13\"></span>a las <span class=\"__1 _13\"></span>situaciones <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>que la <span class=\"__1 _13\"></span>regulaci\u00f3n <span class=\"__1 _13\"></span>fiscal aplicable <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _14\"></span>sujeta <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>interpretaci\u00f3n, <span class=\"__1 _12\"></span>y, <span class=\"__1 _14\"></span>en<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>caso <span class=\"__1 _14\"></span>necesario, <span class=\"__1 _12\"></span>est<span class=\"__1 _13\"></span>ablece <span class=\"__1 _12\"></span>prov<span class=\"__1 _13\"></span>isiones <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>funci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>las cantidades que se espera<span class=\"__1 _13\"></span> pagar a las autoridades fisc<span class=\"__1 _13\"></span>ales. Los <span class=\"__1 _12\"></span>pasivos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>i<span class=\"__1 _13\"></span>mpuestos <span class=\"__1 _12\"></span>diferidos <span class=\"__1 _12\"></span>son <span class=\"__1 _14\"></span>los <span class=\"__1 _13\"></span>importes<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>pagar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>fu<span class=\"__1 _13\"></span>turo <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>concepto <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>impuest<span class=\"__1 _13\"></span>o sobre las ga<span class=\"__1 _13\"></span>nancias relacionadas con <span class=\"__1 _13\"></span>las diferencias <span class=\"__1 _13\"></span>temporarias imponi<span class=\"__1 _13\"></span>bl<span class=\"__1 _10\"></span>es mie<span class=\"__1 _13\"></span>ntras que los activos<span class=\"__1 _13\"></span> por <span class=\"__1 _12\"></span>impuestos <span class=\"__1 _14\"></span>diferidos <span class=\"__1 _12\"></span>son <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>importes <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>recuperar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>c<span class=\"__1 _12\"></span>oncepto <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>impuesto <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>g<span class=\"__1 _13\"></span>anancias debido <span class=\"__1 _22\"> </span>a <span class=\"__1 _1b\"> </span>la <span class=\"__1 _1b\"> </span>existenc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>a <span class=\"__1 _22\"> </span>de <span class=\"__1 _1b\"> </span>diferencias<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>temporarias <span class=\"__1 _22\"> </span>deducibles, <span class=\"__1 _1b\"> </span>bases<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>imponibles <span class=\"__1 _22\"> </span>negativas compensables <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>deducc<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>pendientes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>aplicaci\u00f3n. <span class=\"__1 _14\"></span>A <span class=\"__1 _19\"></span>estos <span class=\"__1 _14\"></span>efectos <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>ntiende <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>diferencia temporaria <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>diferencia <span class=\"__1 _19\"></span>existent<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>entre <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>valor <span class=\"__1 _19\"></span>contable <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>pasivos <span class=\"__1 _19\"></span>y <span class=\"__1 _14\"></span>su <span class=\"__1 _19\"></span>base <span class=\"__1 _14\"></span>fiscal. Dichos importes <span class=\"__1 _13\"></span>se registran aplicando <span class=\"__1 _13\"></span>a la diferencia t<span class=\"__1 _13\"></span>emporaria o cr\u00e9dito q<span class=\"__1 _13\"></span>ue corresponda el t<span class=\"__1 _13\"></span>ipo<span class=\"__1 _10\"></span> de<span class=\"__1 _13\"></span> gravamen <span class=\"__1 _14\"></span>al <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>esper<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>recuperar<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>liquidarl<span class=\"__1 _13\"></span>os. <span class=\"__1 _12\"></span>El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _12\"></span>recon<span class=\"__1 _13\"></span>oce <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>pasivos <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>impuesto<span class=\"__1 _55\"> </span>diferido <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>todos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cas<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>excepto <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>surjan <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l r<span class=\"__1 _13\"></span>econocimiento <span class=\"__1 _13\"></span>inicial <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>fon<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>de un <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>o <span class=\"__1 _19\"></span>pasivo <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _14\"></span>transacci\u00f3n <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>n<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>es <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>combinaci\u00f3n <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>negocios, <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>la transacci\u00f3n no<span class=\"__1 _10\"></span> afe<span class=\"__1 _10\"></span>cta ni <span class=\"__1 _21\"></span>al<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>resultado <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>ntable <span class=\"__1 _16\"></span>ni a <span class=\"__1 _16\"></span>la <span class=\"__1 _10\"></span>base imponible <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>iscal <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>tr<span class=\"__1 _13\"></span>ansacci\u00f3n no <span class=\"__1 _13\"></span>surj<span class=\"__1 _13\"></span>an <span class=\"__1 _13\"></span>difere<span class=\"__1 _13\"></span>ncias <span class=\"__1 _13\"></span>tem<span class=\"__1 _13\"></span>porarias <span class=\"__1 _13\"></span>im<span class=\"__1 _13\"></span>ponibles <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>ded<span class=\"__1 _13\"></span>ucibles <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>mism<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>importe <span class=\"__1 _12\"></span>y/o <span class=\"__1 _12\"></span>corr<span class=\"__1 _13\"></span>espondan <span class=\"__1 _12\"></span>a diferencias <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>elacionadas <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _21\"></span>inversiones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>sociedade<span class=\"__1 _13\"></span>s <span class=\"__1 _21\"></span>dependientes, <span class=\"__1 _16\"></span>asoc<span class=\"__1 _13\"></span>iadas <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>negocios <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>njuntos sobre <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _10\"></span>tenga <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>ca<span class=\"__1 _13\"></span>pacidad <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>controlar el<span class=\"__1 _16\"></span> <span class=\"__1 _10\"></span>momento de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>su <span class=\"__1 _16\"></span>revers<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _10\"></span>y <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>fuese <span class=\"__1 _10\"></span>probable que se produzca s<span class=\"__1 _13\"></span>u reversi\u00f3n en un futuro previs<span class=\"__1 _13\"></span>ible. El <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mpuesto <span class=\"__1 _16\"></span>sobre las ganancias <span class=\"__1 _16\"></span>corr<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>te o <span class=\"__1 _16\"></span>diferido se reconoce <span class=\"__1 _16\"></span>en resultados, salvo <span class=\"__1 _16\"></span>que surja <span class=\"__1 _16\"></span>de una transacci\u00f3n o <span class=\"__1 _21\"></span>suc<span class=\"__1 _13\"></span>eso <span class=\"__1 _16\"></span>econ\u00f3mico<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>h<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>reconocido en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ismo <span class=\"__1 _16\"></span>ejercicio o <span class=\"__1 _16\"></span>en otro <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>iferente, <span class=\"__1 _16\"></span>contra<span class=\"__1 _13\"></span> patrimonio neto o de u<span class=\"__1 _13\"></span>na combinaci\u00f3n de negocios.<span class=\"__1 _13\"></span> El  Grupo  reconoce  los <span class=\"__1 _b_1\"> </span>activos  por  impuesto  diferi<span class=\"__1 _13\"></span>do  siempre  que  resulte  pr<span class=\"__1 _13\"></span>obable  que  existan ganancias <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _13\"></span>futuras <span class=\"__1 _13\"></span>suficientes <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>compensaci\u00f3n <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>legislaci\u00f3n <span class=\"__1 _13\"></span>fiscal <span class=\"__1 _13\"></span>contemple<span class=\"__1 _13\"></span> la <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>osibilidad <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>convers<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _13\"></span>futura <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>activos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>impuesto <span class=\"__1 _12\"></span>difer<span class=\"__1 _13\"></span>ido <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>cr\u00e9dito <span class=\"__1 _12\"></span>exigible <span class=\"__1 _12\"></span>fr<span class=\"__1 _13\"></span>ente <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>la Administraci\u00f3n <span class=\"__1 _d\"> </span>P\u00fablica <span class=\"__1 _19\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>orrespondan <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>diferencias <span class=\"__1 _d\"> </span>temporarias <span class=\"__1 _19\"></span>re<span class=\"__1 _13\"></span>laci<span class=\"__1 _10\"></span>onadas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>con <span class=\"__1 _d\"> </span>inversiones <span class=\"__1 _19\"> </span>en<span class=\"__1 _13\"></span> dependientes, asociadas y<span class=\"__1 _13\"></span> negocios conjuntos en la medida en que las diferencia<span class=\"__1 _13\"></span>s temporarias vayan a  revertir <span class=\"__1 _e\"> </span>en  un  futuro  previsible  y  se <span class=\"__1 _e\"> </span>espere  generar  ganancias  fiscales  futuras  positivas  para compensar <span class=\"__1 _13\"></span>las difere<span class=\"__1 _13\"></span>ncias. No <span class=\"__1 _13\"></span>obstante, l<span class=\"__1 _13\"></span>os activos <span class=\"__1 _13\"></span>que surj<span class=\"__1 _13\"></span>an del rec<span class=\"__1 _13\"></span>onocimiento <span class=\"__1 _13\"></span>inici<span class=\"__1 _13\"></span>al de <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>o pasivos en u<span class=\"__1 _13\"></span>na transacci\u00f3n que <span class=\"__1 _13\"></span>no es una co<span class=\"__1 _13\"></span>mbinaci\u00f3n de negoci<span class=\"__1 _13\"></span>os, en la fecha <span class=\"__1 _13\"></span>de la transacc<span class=\"__1 _13\"></span>i\u00f3n no afecta <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>al <span class=\"__1 _14\"></span>resultado <span class=\"__1 _12\"></span>cont<span class=\"__1 _13\"></span>able <span class=\"__1 _12\"></span>ni <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>base <span class=\"__1 _12\"></span>i<span class=\"__1 _13\"></span>mponible <span class=\"__1 _12\"></span>fiscal <span class=\"__1 _14\"></span>y <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>transacci\u00f3n <span class=\"__1 _12\"></span>no <span class=\"__1 _14\"></span>surjan diferencias <span class=\"__1 _21\"></span>t<span class=\"__1 _13\"></span>emporarias <span class=\"__1 _16\"></span>imponibles <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>educibles <span class=\"__1 _21\"></span>por <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>mismo <span class=\"__1 _16\"></span>importe, <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>son <span class=\"__1 _16\"></span>obje<span class=\"__1 _13\"></span>to <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>econocimiento<span class=\"__1 _13\"></span> Se <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>onsidera <span class=\"__1 _19\"></span>probable<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>que <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>ispone <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>ga<span class=\"__1 _13\"></span>nancias <span class=\"__1 _14\"></span>fiscal<span class=\"__1 _13\"></span>es <span class=\"__1 _14\"></span>sufic<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>tes <span class=\"__1 _d\"> </span>para <span class=\"__1 _14\"></span>recuperar <span class=\"__1 _d\"> </span>los activos <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>impues<span class=\"__1 _13\"></span>to <span class=\"__1 _d\"> </span>diferido, <span class=\"__1 _d\"> </span>siempre <span class=\"__1 _e\"> </span>que <span class=\"__1 _d\"> </span>existan <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>iferencias <span class=\"__1 _d\"> </span>temporarias <span class=\"__1 _d\"> </span>imp<span class=\"__1 _13\"></span>onibles <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>cuant\u00eda suficiente, <span class=\"__1 _21\"></span>re<span class=\"__1 _13\"></span>lacionadas <span class=\"__1 _21\"></span>con<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>misma <span class=\"__1 _16\"></span>autori<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span>d <span class=\"__1 _21\"></span>f<span class=\"__1 _13\"></span>iscal <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>referid<span class=\"__1 _13\"></span>as <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>ismo <span class=\"__1 _21\"></span>sujeto <span class=\"__1 _16\"></span>pasivo, <span class=\"__1 _16\"></span>cuya <span class=\"__1 _16\"></span>reversi\u00f3n se <span class=\"__1 _d\"> </span>espere <span class=\"__1 _d\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>mismo <span class=\"__1 _d\"> </span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _d\"> </span>fiscal <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>prevea <span class=\"__1 _e\"> </span>reviertan <span class=\"__1 _d\"> </span>las <span class=\"__1 _e\"> </span>diferencias <span class=\"__1 _d\"> </span>t<span class=\"__1 _13\"></span>emporarias deducibles  o <span class=\"__1 _e\"> </span>en  ejercicios  en <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _e\"> </span>una  p\u00e9rdida <span class=\"__1 _e\"> </span>fisc<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>, <span class=\"__1 _e\"> </span>s<span class=\"__1 _13\"></span>urgida <span class=\"__1 _e\"> </span>por  una <span class=\"__1 _e\"> </span>dif<span class=\"__1 _13\"></span>erencia <span class=\"__1 _e\"> </span>temporari<span class=\"__1 _13\"></span>a deducible, <span class=\"__1 _b_1\"> </span>pued<span class=\"__1 _13\"></span>a  s<span class=\"__1 _13\"></span>er <span class=\"__1 _b_1\"> </span>compensa<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span> <span class=\"__1 _b_1\"> </span>con <span class=\"__1 _17\"> </span>ganancias <span class=\"__1 _17\"> </span>anteriores <span class=\"__1 _b_1\"> </span>o <span class=\"__1 _b_1\"> </span>p<span class=\"__1 _13\"></span>osteriores. <span class=\"__1 _b_1\"> </span>Cuando <span class=\"__1 _17\"> </span>las <span class=\"__1 _b_1\"> </span>\u00fanicas ganancias <span class=\"__1 _21\"></span>f<span class=\"__1 _13\"></span>iscales <span class=\"__1 _21\"></span>futuras <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>derivan <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>existencia <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>diferencias<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>temporarias <span class=\"__1 _16\"></span>imponib<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>es, <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>activos por <span class=\"__1 _13\"></span>impuesto <span class=\"__1 _12\"></span>diferid<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _12\"></span>fiscales <span class=\"__1 _12\"></span>compensabl<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>limitan <span class=\"__1 _12\"></span>al <span class=\"__1 _14\"></span>70% <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> los pasivos por imp<span class=\"__1 _13\"></span>uesto diferido reconocidos<span class=\"__1 _13\"></span>. Con <span class=\"__1 _21\"></span>ocas<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>cada <span class=\"__1 _16\"></span>cierre <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ontable, <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>revisan <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>impuestos <span class=\"__1 _16\"></span>diferidos <span class=\"__1 _16\"></span>registr<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>os <span class=\"__1 _16\"></span>(tanto <span class=\"__1 _16\"></span>activos <span class=\"__1 _16\"></span>como<span class=\"__1 _13\"></span> pasivos) <span class=\"__1 _c\"> </span>con <span class=\"__1 _f\"> </span>objet<span class=\"__1 _13\"></span>o <span class=\"__1 _f\"> </span>de <span class=\"__1 _c\"> </span>comprobar <span class=\"__1 _c\"> </span>que <span class=\"__1 _c\"> </span>se <span class=\"__1 _c\"> </span>mantienen <span class=\"__1 _c\"> </span>v<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>gentes, <span class=\"__1 _c\"> </span>efectu\u00e1nd<span class=\"__1 _13\"></span>ose <span class=\"__1 _f\"> </span>las <span class=\"__1 _f\"> </span>o<span class=\"__1 _13\"></span>portunas correcciones <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los mis<span class=\"__1 _13\"></span>mos de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>los resulta<span class=\"__1 _13\"></span>dos de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>an<span class=\"__1 _13\"></span>\u00e1lisis <span class=\"__1 _13\"></span>realizados. <span class=\"__1 _13\"></span>En el <span class=\"__1 _13\"></span>an\u00e1lisis <span class=\"__1 _13\"></span>de recuperaci\u00f3n de <span class=\"__1 _13\"></span>los activos <span class=\"__1 _13\"></span>por impuestos diferidos, <span class=\"__1 _13\"></span>se considera la <span class=\"__1 _13\"></span>monetizaci\u00f3n de <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>as deducc<span class=\"__1 _13\"></span>iones generadas por inv<span class=\"__1 _13\"></span>estigaci\u00f3n y desarrollo.<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mpuesto <span class=\"__1 _16\"></span>sobre las ganancias <span class=\"__1 _16\"></span>corr<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>te o <span class=\"__1 _16\"></span>diferido se reconoce <span class=\"__1 _16\"></span>en resultados, salvo <span class=\"__1 _16\"></span>que surja <span class=\"__1 _16\"></span>de una transacci\u00f3n o <span class=\"__1 _21\"></span>suc<span class=\"__1 _13\"></span>eso <span class=\"__1 _16\"></span>econ\u00f3mico<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>h<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>reconocido en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ismo <span class=\"__1 _16\"></span>ejercicio o <span class=\"__1 _16\"></span>en otro <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>iferente, <span class=\"__1 _16\"></span>contra<span class=\"__1 _13\"></span> patrimonio neto o de u<span class=\"__1 _13\"></span>na combinaci\u00f3n de negocios.<span class=\"__1 _13\"></span> Por <span class=\"__1 _13\"></span>\u00fa<span class=\"__1 _13\"></span>ltimo, <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>aplicaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>CINIIF<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>23 <span class=\"__1 _13\"></span>\"<span class=\"__1 _13\"></span>Incertidumbre <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>tratamiento <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>impuesto <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>las ganancias\", <span class=\"ff5_1\">el Grupo clasifica en el ep\u00edgrafe de \u201cOtros pasivos no corrientes\u201d los pasivos derivados de </span>dicha norma (Nota <span class=\"__1 _13\"></span><span class=\"ls7_1\">19<span class=\"lsd_1\">).</span></span> Compensaci\u00f3n y clas<span class=\"__1 _13\"></span>ifi<span class=\"__1 _10\"></span>caci\u00f3n<span class=\"__1 _13\"></span> El Grupo s\u00f3<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>o compensa <span class=\"__1 _13\"></span>los activos <span class=\"__1 _13\"></span>y pasivos por impuesto <span class=\"__1 _13\"></span>sobre las ganancias <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>orriente si existe un derecho <span class=\"__1 _13\"></span>legal frente<span class=\"__1 _13\"></span> a <span class=\"__1 _13\"></span>las a<span class=\"__1 _13\"></span>utoridades fiscal<span class=\"__1 _13\"></span>es y <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>la intenci\u00f3n<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>liquidar <span class=\"__1 _13\"></span>las deudas <span class=\"__1 _13\"></span>que r<span class=\"__1 _13\"></span>esulten por su importe neto <span class=\"__1 _13\"></span>o bien realizar los activos y liquid<span class=\"__1 _13\"></span>ar las deudas de forma simult\u00e1nea<span class=\"__1 _13\"></span>.<span class=\"__1 _13\"></span> En el cas<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _13\"></span>activos y pasivos<span class=\"__1 _13\"></span> por impuesto <span class=\"__1 _13\"></span>sobre las gana<span class=\"__1 _13\"></span>ncias diferidos<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>s\u00f3lo se compe<span class=\"__1 _13\"></span>nsan si existe <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>derecho <span class=\"__1 _13\"></span>legal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>compensaci\u00f3n <span class=\"__1 _13\"></span>frente<span class=\"__1 _13\"></span> a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>autoridades <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>dich<span class=\"__1 _13\"></span>os activos <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> pas<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vos corresponden a la misma autoridad fiscal, y al mismo <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ujeto pasivo o <span class=\"__1 _10\"></span>bien a diferentes sujetos pasivos que pretenden liquidar o realizar los activos y pasivos fiscales corrientes por su importe neto o realizar los activos y liq<span class=\"__1 _13\"></span>ui<span class=\"__1 _10\"></span>dar los p<span class=\"__1 _13\"></span>asivos simult\u00e1neamente, <span class=\"__1 _13\"></span>en cada uno de los<span class=\"__1 _13\"></span> ejercicios futuros en <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os que se espera liquidar o recu<span class=\"__1 _13\"></span>perar importes significativos de <span class=\"__1 _13\"></span>activos o pasivos por impue<span class=\"__1 _13\"></span>stos diferidos.<span class=\"__1 _13\"></span> Los  activos<span class=\"__1 _13\"></span>  y <span class=\"__1 _b_1\"> </span>pasivos <span class=\"__1 _b_1\"> </span>por  impuestos<span class=\"__1 _13\"></span>  diferidos <span class=\"__1 _b_1\"> </span>se <span class=\"__1 _b_1\"> </span>reconocen <span class=\"__1 _b_1\"> </span>en  estado <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>situaci\u00f3n <span class=\"__1 _b_1\"> </span>financiera consolidado <span class=\"__1 _12\"></span>com<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>pasivos <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>corri<span class=\"__1 _13\"></span>entes, <span class=\"__1 _12\"></span>independientemente <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>esperada <span class=\"__1 _12\"></span>de realizaci\u00f3n o liquidaci<span class=\"__1 _13\"></span>\u00f3n<span class=\"__1 _55\"> </span>Monetizaci\u00f3n Cuando <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>Sociedad <span class=\"__1 _14\"></span>t<span class=\"__1 _13\"></span>oma <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>decisi\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>monetizar <span class=\"__1 _19\"></span>deducciones <span class=\"__1 _14\"></span>f<span class=\"__1 _13\"></span>iscales, <span class=\"__1 _14\"></span>disponiendo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>informes certificados <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>acreditan <span class=\"__1 _d\"> </span>esos <span class=\"__1 _19\"></span>importes <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>exista <span class=\"__1 _d\"> </span>una <span class=\"__1 _19\"></span>estimaci\u00f3n <span class=\"__1 _d\"> </span>razonable <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _19\"></span>mantendr<span class=\"__1 _13\"></span>\u00e1 durante <span class=\"__1 _d\"> </span>dos <span class=\"__1 _d\"> </span>a\u00f1os <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"> </span>pers<span class=\"__1 _13\"></span>onal <span class=\"__1 _d\"> </span>medio <span class=\"__1 _d\"> </span>total, <span class=\"__1 _d\"> </span>o <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _19\"></span>per<span class=\"__1 _13\"></span>sonal <span class=\"__1 _19\"></span>m<span class=\"__1 _13\"></span>edio <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>I+D, <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>estime <span class=\"__1 _d\"> </span>razonable <span class=\"__1 _d\"> </span>la reinversi\u00f3n en actividades <span class=\"__1 _13\"></span>de I+D de los importes cobrados por la monetizaci<span class=\"__1 _13\"></span>\u00f3n de estas deducciones fiscales, <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"> </span>r<span class=\"__1 _13\"></span>econocer\u00e1n <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _19\"></span>activos <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>impuesto <span class=\"__1 _19\"></span>diferido <span class=\"__1 _19\"> </span>o<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span>g\u00fan <span class=\"__1 _14\"></span>corr<span class=\"__1 _13\"></span>esponda <span class=\"__1 _14\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _14\"></span>hac<span class=\"__1 _13\"></span>ienda p\u00fablica deudora, el im<span class=\"__1 _13\"></span>porte de la monetizaci\u00f3n (8<span class=\"__1 _13\"></span>0% de deducciones fiscales en<span class=\"__1 _13\"></span> I+D).<span class=\"__1 _13\"></span> Impuesto compleme<span class=\"__1 _13\"></span>ntario m\u00ednimo global<span class=\"__1 _13\"></span> El gasto <span class=\"__1 _13\"></span>por el <span class=\"__1 _13\"></span>impuesto s<span class=\"__1 _13\"></span>obre las <span class=\"__1 _13\"></span>ganancias c<span class=\"__1 _13\"></span>orriente del Gr<span class=\"__1 _13\"></span>upo incluye e<span class=\"__1 _13\"></span>l impuesto <span class=\"__1 _13\"></span>relacionado con<span class=\"__1 _13\"></span> la <span class=\"__1 _16\"></span>impos<span class=\"__1 _13\"></span>ici\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _10\"></span>efectiva m\u00ednima <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _16\"></span>grup<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>empre<span class=\"__1 _13\"></span>sas <span class=\"__1 _16\"></span>multinacionales (normas <span class=\"__1 _16\"></span>modelo de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>OCD<span class=\"__1 _13\"></span>E o Pilar <span class=\"__1 _13\"></span>dos, <span class=\"__1 _13\"></span>en adelante <span class=\"__1 _13\"></span>el I<span class=\"__1 _13\"></span>mpue<span class=\"__1 _10\"></span>sto <span class=\"__1 _13\"></span>Complementario),<span class=\"__1 _13\"></span> sie<span class=\"__1 _13\"></span>mpre que <span class=\"__1 _13\"></span>la socieda<span class=\"__1 _13\"></span>d del <span class=\"__1 _13\"></span>Grupo sujeta <span class=\"__1 _13\"></span>sea sujeto <span class=\"__1 _1c\"> </span>pasivo <span class=\"__1 _1c\"> </span>y <span class=\"__1 _1c\"> </span>contribu<span class=\"__1 _13\"></span>yente <span class=\"__1 _1c\"> </span>del <span class=\"__1 _c\"> </span>i<span class=\"__1 _13\"></span>mpuesto. <span class=\"__1 _1c\"> </span>Si <span class=\"__1 _1c\"> </span>la <span class=\"__1 _1c\"> </span>sociedad <span class=\"__1 _1c\"> </span>del <span class=\"__1 _1c\"> </span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _c\"> </span>suj<span class=\"__1 _13\"></span>eta <span class=\"__1 _c\"> </span>al <span class=\"__1 _1c\"> </span>Impues<span class=\"__1 _13\"></span>to Complementario es sustituto de un contribuyente que no forma<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>part<span class=\"__1 _13\"></span>e del <span class=\"__1 _16\"></span>G<span class=\"__1 _13\"></span>rupo, <span class=\"__1 _10\"></span>entonces el gasto por el <span class=\"__1 _16\"></span>impuesto sobre <span class=\"__1 _16\"></span>las ganancias <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orriente <span class=\"__1 _16\"></span>devengado, en <span class=\"__1 _21\"></span>no<span class=\"__1 _13\"></span>mbre <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>ntribuyente, <span class=\"__1 _16\"></span>se reconoce <span class=\"__1 _16\"></span>como una cuenta a cobrar c<span class=\"__1 _13\"></span>on empresas del grupo.<span class=\"__1 _13\"></span> Si <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>socieda<span class=\"__1 _13\"></span>d <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>ujeta <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>Impuest<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>Compl<span class=\"__1 _13\"></span>ementario <span class=\"__1 _12\"></span>es <span class=\"__1 _12\"></span>sujeto <span class=\"__1 _14\"></span>pasivo <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>contribuye<span class=\"__1 _13\"></span>nte, <span class=\"__1 _13\"></span>pero<span class=\"__1 _13\"></span> otra sociedad que <span class=\"__1 _10\"></span>no forma parte <span class=\"__1 _10\"></span>del Grupo act\u00faa como <span class=\"__1 _10\"></span>sustituto de la <span class=\"__1 _10\"></span>sociedad, el Grupo <span class=\"__1 _10\"></span>reconoce el gasto <span class=\"__1 _e\"> </span>por <span class=\"__1 _d\"> </span>im<span class=\"__1 _13\"></span>puesto <span class=\"__1 _d\"> </span>sobre<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>beneficios <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>orriente <span class=\"__1 _e\"> </span>devengado <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>o<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>abono <span class=\"__1 _e\"> </span>a <span class=\"__1 _e\"> </span>una <span class=\"__1 _e\"> </span>cuenta <span class=\"__1 _e\"> </span>a <span class=\"__1 _d\"> </span>pa<span class=\"__1 _13\"></span>gar <span class=\"__1 _d\"> </span>con empresas del grup<span class=\"__1 _13\"></span>o<span class=\"__1 _55\"> </span>. r)<span class=\"ls0_1\"> <span class=\"__1 _1d\"> </span>Coste por intereses<span class=\"__1 _13\"></span> </span>Los <span class=\"__1 _13\"></span>costes <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>intereses <span class=\"__1 _12\"></span>generales <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>espec\u00edficos <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>sean <span class=\"__1 _13\"></span>dir<span class=\"__1 _13\"></span>ectamente <span class=\"__1 _13\"></span>atribuibles <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>adquisici\u00f3n, construcci\u00f3n <span class=\"__1 _12\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>producci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _12\"></span>aptos, <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>so<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>aquellos <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>necesaria<span class=\"__1 _13\"></span>mente <span class=\"__1 _12\"></span>requieren<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>un periodo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>empo <span class=\"__1 _13\"></span>sustancial <span class=\"__1 _13\"></span>antes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estar pre<span class=\"__1 _13\"></span>parados <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>uso <span class=\"__1 _13\"></span>previsto <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>la venta, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>a\u00f1aden <span class=\"__1 _13\"></span>al coste <span class=\"__1 _b_1\"> </span>de  esos <span class=\"__1 _b_1\"> </span>activos, <span class=\"__1 _b_1\"> </span>hasta <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>llega <span class=\"__1 _b_1\"> </span>el  momen<span class=\"__1 _13\"></span>to  en <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>los  act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vos <span class=\"__1 _b_1\"> </span>est\u00e1n  s<span class=\"__1 _13\"></span>ustancialmente preparados para e<span class=\"__1 _13\"></span>l uso que se pretende o la venta.<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>resto <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>in<span class=\"__1 _13\"></span>tereses <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reconoce<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _10\"></span>resultados en <span class=\"__1 _21\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cio <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>incurr<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ellos.<span class=\"__1 _55\"> </span>s)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Sistemas de ret<span class=\"__1 _13\"></span>ribuci\u00f3n referenciada a la cotizaci\u00f3<span class=\"__1 _13\"></span>n de la acci\u00f3n<span class=\"__1 _13\"></span> </span>En <span class=\"__1 _13\"></span>2008 <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Junta <span class=\"__1 _13\"></span>General <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Accionistas<span class=\"__1 _13\"></span> rat<span class=\"__1 _13\"></span>ific\u00f3 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>beneficio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>determinados <span class=\"__1 _12\"></span>directivos, <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>Plan <span class=\"__1 _13\"></span>de retribuci\u00f3n <span class=\"__1 _e\"> </span>variabl<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>a  l<span class=\"__1 _10\"></span>argo <span class=\"__1 _e\"> </span>plazo <span class=\"__1 _e\"> </span>r<span class=\"__1 _13\"></span>efe<span class=\"__1 _10\"></span>renciado<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>al <span class=\"__1 _e\"> </span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>or <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _d\"> </span>acciones  de <span class=\"__1 _d\"> </span>la  Empresa <span class=\"__1 _d\"> </span>o<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>\u201cStock<span class=\"__1 _13\"></span> Equivalent  Units  Plan\u201d  (en <span class=\"__1 _e\"> </span>ade<span class=\"__1 _13\"></span>lante<span class=\"ff1_1\">,  el  Plan  SEUS)<span class=\"lse_1\">.  </span>En  el <span class=\"__1 _e\"> </span>marc<span class=\"__1 _13\"></span>o <span class=\"__1 _e\"> </span>del  Plan<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>SEU<span class=\"__1 _13\"></span>S, <span class=\"__1 _e\"> </span>la  Sociedad </span>Dominante se com<span class=\"__1 _13\"></span>promete frente a<span class=\"__1 _13\"></span> l<span class=\"ls7_1\">os</span> Directivos a<span class=\"__1 _13\"></span> concederles una re<span class=\"__1 _13\"></span>tribuci\u00f3n variable a larg<span class=\"__1 _13\"></span>o plazo referenciada <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>valor <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>acciones <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Sociedad <span class=\"__1 _16\"></span>Do<span class=\"__1 _13\"></span>minante, <span class=\"__1 _21\"></span>siempre <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>cumplan <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>eterminados requisitos y condiciones<span class=\"__1 _13\"></span>. Esta retribuci\u00f3n<span class=\"__1 _13\"></span> variable se liquida e<span class=\"__1 _13\"></span>n e<span class=\"__1 _10\"></span>fectivo <span class=\"__1 _13\"></span>en su totalidad. El <span class=\"__1 _13\"></span>10 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>mayo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Junta <span class=\"__1 _13\"></span>Gener<span class=\"__1 _13\"></span>al de <span class=\"__1 _12\"></span>Accionistas <span class=\"__1 _12\"></span>ratific\u00f3 <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>nuevo <span class=\"__1 _13\"></span>pla<span class=\"__1 _13\"></span>n d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>retribuci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>largo plazo <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>Dir<span class=\"__1 _13\"></span>ectivos <span class=\"__1 _13\"></span><span class=\"ff5_1\">denominado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>\u201cPerformance <span class=\"__1 _13\"></span>Shares <span class=\"__1 _12\"></span>Plan\u201d</span> <span class=\"__1 _13\"></span>(p<span class=\"__1 _13\"></span>lan <span class=\"__1 _13\"></span>PSP, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>ad<span class=\"__1 _13\"></span>elante) <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>entr\u00f3<span class=\"__1 _13\"></span> en <span class=\"__1 _14\"></span>vigor <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>2<span class=\"__1 _13\"></span>024 <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ustituye <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>Plan <span class=\"__1 _14\"></span>SEUS <span class=\"__1 _14\"></span>descrito <span class=\"__1 _14\"></span>anteriormente. <span class=\"__1 _14\"></span>Las <span class=\"__1 _14\"></span>carac<span class=\"__1 _13\"></span>ter\u00edsticas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>este nuevo plan son las sigu<span class=\"__1 _13\"></span>ientes: -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>El plan <span class=\"__1 _16\"></span>P<span class=\"__1 _13\"></span>SP <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>ejecuta<span class=\"lsd_1\">r\u00e1<span class=\"__1 _13\"></span></span> <span class=\"__1 _16\"></span>en ciclos de <span class=\"__1 _16\"></span>tres a\u00f1os, comenzando el 1 <span class=\"__1 _16\"></span>de enero y <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>erminando el <span class=\"__1 _10\"></span>31 </span>de diciembre del tercer a<span class=\"__1 _13\"></span>\u00f1o.  -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>La liquidaci\u00f3<span class=\"__1 _13\"></span>n se realizar\u00e1 <span class=\"__1 _13\"></span>en marzo de<span class=\"__1 _13\"></span>l a\u00f1o siguiente<span class=\"__1 _13\"></span> al final del <span class=\"__1 _13\"></span>periodo, con <span class=\"__1 _13\"></span>un 40% <span class=\"__1 _12\"></span>que se<span class=\"__1 _13\"></span> </span>liquidar\u00e1 en efectivo y <span class=\"__1 _13\"></span>un 60% se liquidar\u00e1 med<span class=\"__1 _13\"></span>ian<span class=\"__1 _10\"></span>te a<span class=\"__1 _13\"></span>cciones de Almirall, S.A.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>La <span class=\"__1 _14\"></span>valoraci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>este <span class=\"__1 _19\"></span>plan <span class=\"__1 _19\"></span>PSP <span class=\"__1 _14\"></span>est\u00e1 <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>ujeta <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>siguientes <span class=\"__1 _19\"></span>objetivos, <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>peso <span class=\"__1 _14\"></span>relativo </span>indicado <span class=\"__1 _e\"> </span>entr<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>par\u00e9<span class=\"__1 _13\"></span>ntesis: <span class=\"__1 _e\"> </span>(i)  Retorno <span class=\"__1 _e\"> </span>total <span class=\"__1 _e\"> </span>rel<span class=\"__1 _13\"></span>ati<span class=\"__1 _10\"></span>vo  pa<span class=\"__1 _10\"></span>ra <span class=\"__1 _e\"> </span>el  accionista <span class=\"__1 _e\"> </span>(35%)<span class=\"__1 _13\"></span>, <span class=\"__1 _e\"> </span>(ii)  EBITDA acumulado <span class=\"__1 _12\"></span>(35%)<span class=\"__1 _13\"></span><span class=\"ls9_1\">, <span class=\"__1 _13\"></span></span>(iii) <span class=\"__1 _12\"></span>S<span class=\"__1 _13\"></span>atisfacci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>empleados <span class=\"__1 _14\"></span>(7,5%)<span class=\"lse_1\">, <span class=\"__1 _12\"></span></span>(iv) <span class=\"__1 _12\"></span>Re<span class=\"__1 _13\"></span>ducci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>huella <span class=\"__1 _14\"></span>de carbono (7,5%) <span class=\"lsf_1\">y </span>(v)<span class=\"__1 _13\"></span> Avance en investigaci\u00f3n y desarr<span class=\"__1 _13\"></span>ollo (15%). Conforme <span class=\"__1 _13\"></span>a lo esta<span class=\"__1 _13\"></span>blecido <span class=\"__1 _13\"></span>por la NIIF <span class=\"__1 _13\"></span>2, tanto <span class=\"__1 _13\"></span>el reconoc<span class=\"__1 _13\"></span>imiento como la<span class=\"__1 _13\"></span> valoraci\u00f3n <span class=\"__1 _13\"></span>posterior<span class=\"__1 _13\"></span> del p<span class=\"__1 _13\"></span>lan PSP difieren entre<span class=\"__1 _13\"></span> la parte liquidada en efec<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo y en <span class=\"__1 _13\"></span>acciones. La <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>quidada <span class=\"__1 _13\"></span>medi<span class=\"__1 _13\"></span>ante <span class=\"__1 _13\"></span>instrumentos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>patr<span class=\"__1 _13\"></span>imonio <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>reconoce <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>un <span class=\"__1 _12\"></span>gasto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>uenta <span class=\"__1 _13\"></span>de p\u00e9rdidas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>ganancias <span class=\"__1 _13\"></span>consolidada <span class=\"__1 _12\"></span>durante<span class=\"__1 _13\"></span> e<span class=\"__1 _13\"></span>l peri<span class=\"__1 _13\"></span>odo <span class=\"__1 _13\"></span>de co<span class=\"__1 _13\"></span>nsolidaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>abono <span class=\"__1 _13\"></span>al<span class=\"__1 _13\"></span> Patrim<span class=\"__1 _13\"></span>onio <span class=\"__1 _13\"></span>Neto<span class=\"__1 _55\"> </span><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Nota <span class=\"__1 _21\"></span><span class=\"lsc_1\">16<span class=\"ls0_1\">). <span class=\"__1 _16\"></span>La <span class=\"__1 _16\"></span>valoraci\u00f3n <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>cial <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>realiza <span class=\"__1 _16\"></span>al <span class=\"__1 _16\"></span>val<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>razonable <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>fecha <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>concesi\u00f3n<span class=\"__1 _13\"></span>, <span class=\"__1 _21\"></span>sin <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reval\u00fae<span class=\"__1 _13\"></span> </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en cierres posteriores<span class=\"__1 _13\"></span>.  </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _19\"></span>parte <span class=\"__1 _d\"> </span>liquidada <span class=\"__1 _19\"> </span>en <span class=\"__1 _d\"> </span>efectivo <span class=\"__1 _19\"></span>se <span class=\"__1 _d\"> </span>reconoce <span class=\"__1 _19\"></span>como <span class=\"__1 _d\"> </span>un <span class=\"__1 _19\"></span>gasto <span class=\"__1 _d\"> </span>en <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>uenta <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>ganancias </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y128_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidada <span class=\"__1 _17\"> </span>durante<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>el <span class=\"__1 _17\"> </span>p<span class=\"__1 _13\"></span>eriodo <span class=\"__1 _17\"> </span>de <span class=\"__1 _b_1\"> </span>c<span class=\"__1 _13\"></span>onsolidaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _11\"> </span>abon<span class=\"__1 _13\"></span>o <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>Pasivo <span class=\"__1 _17\"> </span>(<span class=\"__1 _13\"></span>en <span class=\"__1 _b_1\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>ep\u00edgraf<span class=\"__1 _13\"></span>e <span class=\"__1 _17\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y129_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Remuneraciones <span class=\"__1 _d\"> </span>pendientes <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>pago, <span class=\"__1 _19\"> </span>Not<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span><span class=\"lsc_1\">19</span>)<span class=\"lse_1\">. <span class=\"__1 _19\"></span></span>Tanto <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>valoraci\u00f3n <span class=\"__1 _d\"> </span>inicial <span class=\"__1 _d\"> </span>como <span class=\"__1 _d\"> </span>las <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>aloraciones </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y12a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">posteriores <span class=\"__1 _14\"></span>para <span class=\"__1 _12\"></span>cada <span class=\"__1 _14\"></span>uno <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _14\"></span>cierres <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>plan <span class=\"__1 _12\"></span>P<span class=\"__1 _13\"></span>SP <span class=\"__1 _14\"></span>est\u00e9 <span class=\"__1 _12\"></span>vigente, <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>realizaran <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>va<span class=\"__1 _13\"></span>lor </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y12b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">razonable. <span class=\"__1 _b_1\"> </span>Adicionalmente,  en<span class=\"__1 _13\"></span>  la  Not<span class=\"__1 _13\"></span>a  <span class=\"lsc_1\">29</span>  se  desg<span class=\"__1 _13\"></span>losa  la  parte <span class=\"__1 _b_1\"> </span>correspondiente <span class=\"__1 _b_1\"> </span>al <span class=\"__1 _b_1\"> </span>Consejo <span class=\"__1 _b_1\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h15_1 y12c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Administraci\u00f3n y a <span class=\"__1 _13\"></span>la Alta Direcci\u00f3n.<span class=\"ff2_1\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x62 h15_1 y29f ff2_1 fs0_1 fc0_1 sc0_1 lsd_1 ws0_1\">t)<span class=\"ls0_1\"> <span class=\"__1 _26\"> </span>Capital social<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y275 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El capital suscrito est\u00e1 re<span class=\"__1 _13\"></span>presentado por acciones ordi<span class=\"__1 _13\"></span>nari<span class=\"__1 _10\"></span>as.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 yff_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _12\"></span>costes <span class=\"__1 _14\"></span>incrementales <span class=\"__1 _12\"></span>directa<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>tribuibles <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>emisi\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>nuevas <span class=\"__1 _12\"></span>acciones, <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>r<span class=\"__1 _13\"></span>educci\u00f3n <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y17e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">valor  o <span class=\"__1 _e\"> </span>amort<span class=\"__1 _13\"></span>izaci\u00f3n <span class=\"__1 _e\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>las  acciones  existentes,  se  presentan  en <span class=\"__1 _e\"> </span>el  patrimonio  neto  como  una </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y17f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">deducci\u00f3n, neta de im<span class=\"__1 _13\"></span>puestos, de los ingresos obtenidos. <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y180 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuando cualquier entidad d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> Grupo adquiere acciones<span class=\"__1 _13\"></span> de la Sociedad Domi<span class=\"__1 _13\"></span>nante (acciones propias), </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y181 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>ontraprestaci\u00f3n <span class=\"__1 _e\"> </span>pagad<span class=\"__1 _13\"></span>a, <span class=\"__1 _d\"> </span>incluid<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>cualquier  coste <span class=\"__1 _d\"> </span>incre<span class=\"__1 _13\"></span>mental <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>irectamente <span class=\"__1 _e\"> </span>atribuible <span class=\"__1 _e\"> </span>(n<span class=\"__1 _13\"></span>eto <span class=\"__1 _d\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y182 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">impuesto <span class=\"__1 _12\"></span>sobre <span class=\"__1 _14\"></span>las <span class=\"__1 _12\"></span>gan<span class=\"__1 _13\"></span>ancias) <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>deduce <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>atrimonio <span class=\"__1 _12\"></span>atribuib<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>e <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>accioni<span class=\"__1 _13\"></span>stas <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>Sociedad </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y183 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">hasta <span class=\"__1 _21\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>cancelaci\u00f3n,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>emisi\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>nuevo<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>enajenaci\u00f3n. <span class=\"__1 _16\"></span>Cuando<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>estas <span class=\"__1 _16\"></span>acciones <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ende<span class=\"__1 _10\"></span>n <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>vuelven<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y184 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a <span class=\"__1 _17\"> </span>emitir <span class=\"__1 _17\"> </span>posteriormente, <span class=\"__1 _17\"> </span>cualquier <span class=\"__1 _17\"> </span>imp<span class=\"__1 _13\"></span>orte <span class=\"__1 _b_1\"> </span>recibido, <span class=\"__1 _17\"> </span>neto <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>cualquier <span class=\"__1 _17\"> </span>c<span class=\"__1 _13\"></span>oste <span class=\"__1 _b_1\"> </span>incremental <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y185 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">transacci\u00f3n <span class=\"__1 _13\"></span>directament<span class=\"__1 _13\"></span>e a<span class=\"__1 _13\"></span>tribuible y<span class=\"__1 _13\"></span> los <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>orrespondientes <span class=\"__1 _13\"></span>efectos <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>impuesto <span class=\"__1 _13\"></span>sobre <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>ganancias,<span class=\"__1 _12\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs43\"><div class=\"t_1 m0_1 x1_1 h1_1 y32f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">se incluye en el patr<span class=\"__1 _13\"></span>imonio neto atribuible a los accio<span class=\"__1 _13\"></span>nistas de la Sociedad<span class=\"__1 _13\"></span> Dominante.</div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "<div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x62 h15_1 y10c_1 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Fondo de comercio<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h17_1 y10d_1 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _19\"> </span>aplic\u00f3 <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>exc<span class=\"__1 _13\"></span>epci\u00f3n <span class=\"__1 _14\"></span>contemplada <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>NIIF <span class=\"__1 _19\"> </span>1 <span class=\"__1 _19\"> </span>\u201cAdopci\u00f3n <span class=\"__1 _19\"> </span>por <span class=\"__1 _19\"> </span>primera<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>vez <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _19\"> </span>Nor<span class=\"__1 _13\"></span>mas </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a5 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Internacionales de I<span class=\"__1 _13\"></span>nformaci\u00f3n Financiera\u201d por lo qu<span class=\"__1 _13\"></span>e s\u00f3lo las combinaciones de negoc<span class=\"__1 _13\"></span>ios <span class=\"ff1_1\">ef<span class=\"__1 _13\"></span>ectuadas </span></div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 yd9_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a <span class=\"__1 _13\"></span>partir <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>1 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>enero <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>2004, <span class=\"__1 _12\"></span>fecha <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>transici\u00f3n <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>NIIF<span class=\"__1 _13\"></span>-UE, <span class=\"__1 _12\"></span>han <span class=\"__1 _12\"></span>sido <span class=\"__1 _12\"></span>registradas <span class=\"__1 _12\"></span>median<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y13e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">m\u00e9todo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>adquisici\u00f3n. <span class=\"__1 _13\"></span>Las <span class=\"__1 _13\"></span>adquisiciones <span class=\"__1 _13\"></span>de ent<span class=\"__1 _13\"></span>idades <span class=\"__1 _13\"></span>efectuadas c<span class=\"__1 _13\"></span>on anterior<span class=\"__1 _13\"></span>idad a <span class=\"__1 _13\"></span>dicha <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>se </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y18d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">registraron <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>acuerdo <span class=\"__1 _e\"> </span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>los <span class=\"__1 _e\"> </span>principios <span class=\"__1 _e\"> </span>con<span class=\"__1 _13\"></span>tables <span class=\"__1 _e\"> </span>gener<span class=\"__1 _13\"></span>almente <span class=\"__1 _d\"> </span>acep<span class=\"__1 _13\"></span>tados <span class=\"__1 _d\"> </span>anteriores<span class=\"__1 _13\"></span>, <span class=\"__1 _d\"> </span>una <span class=\"__1 _e\"> </span>vez<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y18e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consideradas las corr<span class=\"__1 _13\"></span>ecciones y ajustes necesarios e<span class=\"__1 _13\"></span>n la fecha de transici\u00f3n.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h17_1 y112_1 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>ha <span class=\"__1 _13\"></span>aplica<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NII<span class=\"__1 _13\"></span>F <span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>\u201cCombinaciones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>ne<span class=\"__1 _13\"></span>gocios\u201d <span class=\"__1 _13\"></span>revisada <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2008 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>transacc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">realizadas a partir de<span class=\"__1 _13\"></span>l 1 de enero de 2010.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y114_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _16\"></span>las combinaciones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>n<span class=\"__1 _13\"></span>egocios, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>plica <span class=\"__1 _21\"></span>el m\u00e9todo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dquisici\u00f3n.<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>El <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>ceso <span class=\"__1 _16\"></span>existente <span class=\"__1 _16\"></span>entr<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y115_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ontraprestaci\u00f3n <span class=\"__1 _19\"></span>entregada <span class=\"__1 _19\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _14\"></span>neto <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _d\"> </span>activos <span class=\"__1 _14\"></span>adquir<span class=\"__1 _13\"></span>ido<span class=\"__1 _10\"></span>s <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>pasivos <span class=\"__1 _19\"></span>asumidos,<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">menos el valor asi<span class=\"__1 _10\"></span>gnado a las parti<span class=\"__1 _10\"></span>cipaciones no <span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>minantes<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>registra como fondo de comercio. Los </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">activos <span class=\"__1 _d\"> </span>adquiridos <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>pasivos <span class=\"__1 _d\"> </span>asu<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>dos <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>reconoc<span class=\"__1 _13\"></span>en <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>adquisici\u00f3n <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>su <span class=\"__1 _d\"> </span>valor </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">razonable. </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1aa ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El fondo de <span class=\"__1 _13\"></span>comercio no s<span class=\"__1 _13\"></span>e amortiza, sin<span class=\"__1 _13\"></span>o que se com<span class=\"__1 _13\"></span>prueba su deterioro c<span class=\"__1 _13\"></span>on una periodicida<span class=\"__1 _13\"></span>d anual </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ab ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">o con <span class=\"__1 _13\"></span>anterioridad, s<span class=\"__1 _13\"></span>i existen ind<span class=\"__1 _13\"></span>icios de una <span class=\"__1 _13\"></span>potencial <span class=\"__1 _13\"></span>p\u00e9rdida del va<span class=\"__1 _13\"></span>lor del act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vo<span class=\"__1 _55\"> </span>. <span class=\"__1 _13\"></span>A estos efectos<span class=\"__1 _13\"></span>, el </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ac ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">fondo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>comercio <span class=\"__1 _12\"></span>resultan<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>combinaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>negocios <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>asigna <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>cada <span class=\"__1 _14\"></span>un<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>unidades </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ad ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">generadoras <span class=\"__1 _13\"></span>de efectivo <span class=\"__1 _13\"></span>(UGE) <span class=\"__1 _13\"></span>o grupos <span class=\"__1 _13\"></span>de UG<span class=\"__1 _13\"></span>Es del <span class=\"__1 _13\"></span>Grupo qu<span class=\"__1 _13\"></span>e se es<span class=\"__1 _13\"></span>pera se <span class=\"__1 _13\"></span>vayan a <span class=\"__1 _13\"></span>beneficiar <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ae ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">las sinergias de<span class=\"__1 _10\"></span> la combinaci\u00f3n y <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>aplican los criterios a los <span class=\"__1 _16\"></span>que se hace referencia en<span class=\"__1 _16\"></span> el apartado <span class=\"__1 _13\"></span><span class=\"ls7_1\">d)</span> </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1af ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(deterioro <span class=\"__1 _13\"></span>de va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or) <span class=\"__1 _13\"></span>de esta <span class=\"__1 _13\"></span>misma <span class=\"__1 _13\"></span>Nota. Despu<span class=\"__1 _13\"></span>\u00e9s del <span class=\"__1 _13\"></span>reconocimiento <span class=\"__1 _13\"></span>inicial, <span class=\"__1 _13\"></span>el fondo <span class=\"__1 _13\"></span>de co<span class=\"__1 _13\"></span>mercio se<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y19b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">valora por su coste <span class=\"__1 _13\"></span>menos las p\u00e9rdidas por deterior<span class=\"__1 _13\"></span>o de valor acumuladas.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x62 h15_1 y1b0 ff2_1 fs0_1 fc0_1 sc0_1 lsa_1 ws0_1\">b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Activos intangibles <span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los activos intangibles<span class=\"__1 _13\"></span> se reconocen inicialmente por su c<span class=\"__1 _13\"></span>oste de adquisici\u00f3n (separada o a trav\u00e9s<span class=\"__1 _13\"></span> de </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">una <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mbinaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>eg<span class=\"__1 _10\"></span>ocios) <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>producci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y, <span class=\"__1 _12\"></span>posteriorment<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>valoran <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>su <span class=\"__1 _12\"></span>coste <span class=\"__1 _12\"></span>me<span class=\"__1 _13\"></span>no<span class=\"__1 _10\"></span>s, <span class=\"__1 _12\"></span>seg\u00fan </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y19f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">proceda, <span class=\"__1 _17\"> </span>su <span class=\"__1 _11\"> </span>correspond<span class=\"__1 _13\"></span>iente <span class=\"__1 _17\"> </span>amortizaci\u00f3n <span class=\"__1 _11\"> </span>acumula<span class=\"__1 _13\"></span>da <span class=\"__1 _b_1\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>p<span class=\"__1 _13\"></span>\u00e9rdidas <span class=\"__1 _11\"> </span>por <span class=\"__1 _17\"> </span>deterior<span class=\"__1 _13\"></span>o <span class=\"__1 _b_1\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _17\"> </span>hayan </div></div><div class=\"c_1 w1_1 h0_1 gsc\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">experimentado. </div></div>Todos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>egi<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>trados <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>vida <span class=\"__1 _12\"></span>\u00fatil <span class=\"__1 _13\"></span>definida <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>se <span class=\"__1 _13\"></span>amortizan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>\u00e9sta<span class=\"ls9_1\">, </span>aplic\u00e1ndose <span class=\"__1 _e\"> </span>criterios <span class=\"__1 _e\"> </span>simil<span class=\"__1 _13\"></span>ares <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>adoptados <span class=\"__1 _e\"> </span>para <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>amortizaci\u00f3n <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>activos <span class=\"__1 _e\"> </span>mater<span class=\"__1 _13\"></span>iales <span class=\"__1 _d\"> </span>y, b\u00e1sicamente, equ<span class=\"__1 _13\"></span>ivalen a los porcentajes d<span class=\"__1 _13\"></span>e amortizaci\u00f3n siguien<span class=\"__1 _13\"></span>tes <span class=\"__1 _13\"></span>para los activos m\u00e1s<span class=\"__1 _13\"></span> est\u00e1ndares (en funci\u00f3n de los a\u00f1os d<span class=\"__1 _13\"></span>e la vida \u00fatil estimada, como <span class=\"__1 _13\"></span>promedio, de los diferentes elemen<span class=\"__1 _13\"></span>tos):<span class=\"__1 _13\"></span> A\u00f1os de vida \u00fatil Patentes y marcas 3 Aplicaciones inform\u00e1ticas 3 <span class=\"ff5_1 ls0_1\">\u2013<span class=\"ff1_1\"> 6 </span></span>En el cas<span class=\"__1 _13\"></span>o de los ac<span class=\"__1 _13\"></span>tivos intangib<span class=\"__1 _13\"></span>les resultantes de <span class=\"__1 _13\"></span>acuerdos de <span class=\"__1 _13\"></span>licencia<span class=\"__1 _13\"></span> y/o <span class=\"__1 _13\"></span>desarrollo, su v<span class=\"__1 _13\"></span>ida \u00fatil se estima <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>base <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>ida <span class=\"__1 _14\"></span>comercial <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>derechos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>ad<span class=\"__1 _13\"></span>quiridos.<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>P<span class=\"__1 _13\"></span>or <span class=\"__1 _14\"></span>lo <span class=\"__1 _14\"></span>general, <span class=\"__1 _14\"></span>\u00e9sta <span class=\"__1 _14\"></span>comprend<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>el periodo <span class=\"__1 _16\"></span>des<span class=\"__1 _13\"></span>de <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>anzamiento del <span class=\"__1 _21\"></span>prod<span class=\"__1 _13\"></span>ucto <span class=\"__1 _16\"></span>hasta <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>piraci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>atente <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>momento <span class=\"__1 _16\"></span>en el <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>prev\u00e9 la entrada de g<span class=\"__1 _13\"></span>en\u00e9ricos, si se da<span class=\"__1 _13\"></span> el caso)<span class=\"__1 _13\"></span>, siempre limitado a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> per\u00edo<span class=\"__1 _13\"></span>do contractual por e<span class=\"__1 _13\"></span>l que se tienen los derechos. En l<span class=\"__1 _13\"></span>a Nota 9, se detalla la vi<span class=\"__1 _13\"></span>da \u00fatil de los principales activos int<span class=\"__1 _13\"></span>angibles.<span class=\"__1 _13\"></span> Las <span class=\"__1 _13\"></span>entidades <span class=\"__1 _13\"></span>consolidada<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>reconocen <span class=\"__1 _13\"></span>contablemente <span class=\"__1 _13\"></span>cualquier <span class=\"__1 _13\"></span>p\u00e9rdida <span class=\"__1 _13\"></span>q<span class=\"__1 _13\"></span>ue ha<span class=\"__1 _13\"></span>ya <span class=\"__1 _13\"></span>podido <span class=\"__1 _13\"></span>producirse en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>registrado <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>estos <span class=\"__1 _13\"></span>activos<span class=\"__1 _13\"></span> c<span class=\"__1 _13\"></span>on or<span class=\"__1 _13\"></span>igen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>deterioro, <span class=\"__1 _12\"></span>utiliz\u00e1ndose <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>ntrapartida <span class=\"__1 _13\"></span>el ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cResultados <span class=\"__1 _13\"></span>por d<span class=\"__1 _13\"></span>eterioro del <span class=\"__1 _13\"></span>inmovilizado <span class=\"__1 _13\"></span>mater<span class=\"__1 _13\"></span>ial, ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>y fondo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio\u201d de <span class=\"__1 _16\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>cuenta de <span class=\"__1 _16\"></span>p\u00e9rdidas y ga<span class=\"__1 _10\"></span>nancias consolidada. Los <span class=\"__1 _16\"></span>criterios para <span class=\"__1 _16\"></span>el reconocimiento de <span class=\"__1 _16\"></span>las p\u00e9rdidas por <span class=\"__1 _19\"></span>deterioro <span class=\"__1 _19\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>estos <span class=\"__1 _d\"> </span>activos <span class=\"__1 _19\"></span>y, <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>caso, <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>las <span class=\"__1 _d\"> </span>recuperaciones <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>las <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _14\"></span>por <span class=\"__1 _d\"> </span>deterioro registradas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>nteriores <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>similares <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>aplicados <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>activo<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>materiales <span class=\"__1 _13\"></span>(Nota <span class=\"__1 _14\"></span>5-<span class=\"__1 _55\"> </span>d)<span class=\"ls0_1\">).  </span>Costes de desarrollo<span class=\"__1 _13\"></span> i.<span class=\"ls0_1\"> <span class=\"__1 _25\"> </span>Desarrollos internos<span class=\"__1 _13\"></span> </span>Los costes <span class=\"__1 _16\"></span>de actividades de <span class=\"__1 _16\"></span>investigaci\u00f3n se <span class=\"__1 _16\"></span>rec<span class=\"__1 _13\"></span>onocen <span class=\"__1 _16\"></span>como gasto <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>el per\u00edodo <span class=\"__1 _16\"></span>en que se <span class=\"__1 _16\"></span>incurren.<span class=\"__1 _12\"></span> Los <span class=\"__1 _d\"> </span>gastos <span class=\"__1 _19\"></span>incurridos <span class=\"__1 _d\"> </span>intername<span class=\"__1 _13\"></span>nte<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>como <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>onsecuencia <span class=\"__1 _d\"> </span>del <span class=\"__1 _19\"></span>desarrollo <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>nuevos <span class=\"__1 _19\"> </span>f\u00e1rmac<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>el Grupo  \u00fanicamente  se  reconocen  co<span class=\"__1 _13\"></span>mo  activos  si  se  cumplen  o  se  puede  demostrar  todas  las<span class=\"__1 _13\"></span> condiciones indicadas<span class=\"__1 _13\"></span> a continuaci\u00f3n: - <span class=\"__1 _a_1\"> </span>T\u00e9cnicamente  es  posible  completar  la <span class=\"__1 _e\"> </span>producci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _e\"> </span>del  f\u00e1rmaco  de <span class=\"__1 _e\"> </span>form<span class=\"__1 _13\"></span>a <span class=\"__1 _e\"> </span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _e\"> </span>pueda  estar disponible para su ut<span class=\"__1 _13\"></span>ilizaci\u00f3n o su venta. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Existe intenci\u00f3n de c<span class=\"__1 _13\"></span>ompletar el desarrollo del f\u00e1rm<span class=\"__1 _13\"></span>aco en cuesti\u00f3n para usarlo o <span class=\"__1 _13\"></span>venderlo. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Se dispone de capac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dad para utilizar o v<span class=\"__1 _13\"></span>ender el mismo. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _21\"></span>activo<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>va <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>generar <span class=\"__1 _16\"></span>benef<span class=\"__1 _13\"></span>icios <span class=\"__1 _21\"></span>econ\u00f3micos <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _21\"></span>fu<span class=\"__1 _13\"></span>turo. <span class=\"__1 _16\"></span>Entre <span class=\"__1 _21\"></span>otras<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>cosas, <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>pue<span class=\"__1 _13\"></span>de <span class=\"__1 _21\"></span>demostrar<span class=\"__1 _13\"></span> la existencia de un <span class=\"__1 _13\"></span>mercado para el f\u00e1rmaco que gene<span class=\"__1 _13\"></span>re el desarrollo o para el des<span class=\"__1 _13\"></span>arroll<span class=\"__1 _10\"></span>o en s\u00ed,<span class=\"__1 _13\"></span> o <span class=\"__1 _14\"></span>bi<span class=\"__1 _10\"></span>en, <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>caso <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>aya <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>ser <span class=\"__1 _14\"></span>uti<span class=\"__1 _10\"></span>lizado <span class=\"__1 _14\"></span>internamente, <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>util<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dad <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>des<span class=\"__1 _13\"></span>arrollo <span class=\"__1 _12\"></span>para <span class=\"__1 _14\"></span>el Grupo.  - <span class=\"__1 _a_1\"> </span>Se <span class=\"__1 _12\"></span>dispo<span class=\"__1 _13\"></span>ne <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>adecuados<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>recursos <span class=\"__1 _14\"></span>t\u00e9cnicos, <span class=\"__1 _12\"></span>financieros <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>otro <span class=\"__1 _12\"></span>tipo, <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>completar <span class=\"__1 _12\"></span>el desarrollo y para utilizar o v<span class=\"__1 _13\"></span>ender el f\u00e1rmaco resultant<span class=\"__1 _13\"></span>e del desarrollo en curs<span class=\"__1 _13\"></span>o. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Se  puede  valorar,  de <span class=\"__1 _e\"> </span>f<span class=\"__1 _13\"></span>orma <span class=\"__1 _e\"> </span>f<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>able,  el  desembolso  atribuible  al  citado  desarrollo  hasta  su finalizaci\u00f3n. El <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>nuevos <span class=\"__1 _13\"></span>f\u00e1rmac<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encuentra <span class=\"__1 _13\"></span>sometido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>elevado <span class=\"__1 _13\"></span>grado <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>incertidumbre <span class=\"__1 _13\"></span>como consecuencia <span class=\"__1 _b_1\"> </span>de<span class=\"__1 _13\"></span>l  d<span class=\"__1 _13\"></span>ilatado <span class=\"__1 _b_1\"> </span>per\u00edodo <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e  ma<span class=\"__1 _13\"></span>duraci\u00f3n <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>estos <span class=\"__1 _b_1\"> </span>(<span class=\"__1 _13\"></span>normalmente <span class=\"__1 _b_1\"> </span>plurian<span class=\"__1 _13\"></span>ual) <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>los<span class=\"__1 _13\"></span> resultados <span class=\"__1 _14\"></span>t\u00e9cnicos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>ayan <span class=\"__1 _12\"></span>o<span class=\"__1 _13\"></span>bteniendo <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>distintas <span class=\"__1 _14\"></span>fases <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ensayo <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>pas<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>el mencionado <span class=\"__1 _d\"> </span>desarrollo. <span class=\"__1 _d\"> </span>En <span class=\"__1 _d\"> </span>cada <span class=\"__1 _19\"></span>una <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _d\"> </span>distintas <span class=\"__1 _d\"> </span>fases <span class=\"__1 _d\"> </span>po<span class=\"__1 _10\"></span>r <span class=\"__1 _d\"> </span>las <span class=\"__1 _19\"> </span>que <span class=\"__1 _d\"> </span>transcurre <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"> </span>m<span class=\"__1 _13\"></span>encionado desarrollo, <span class=\"__1 _b_1\"> </span>pued<span class=\"__1 _13\"></span>e <span class=\"__1 _b_1\"> </span>ser <span class=\"__1 _b_1\"> </span>preciso <span class=\"__1 _17\"> </span><span class=\"lsf_1\">su</span> <span class=\"__1 _b_1\"> </span>abandono, <span class=\"__1 _b_1\"> </span>b<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>en <span class=\"__1 _b_1\"> </span>sea <span class=\"__1 _17\"> </span>por <span class=\"__1 _b_1\"> </span>no <span class=\"__1 _b_1\"> </span>satisfacer <span class=\"__1 _17\"> </span>est\u00e1ndares <span class=\"__1 _b_1\"> </span>m\u00e9d<span class=\"__1 _13\"></span>icos <span class=\"__1 _b_1\"> </span>y regulatorios, <span class=\"__1 _e\"> </span>bien  por <span class=\"__1 _d\"> </span>no  satisfacer <span class=\"__1 _e\"> </span>umbra<span class=\"__1 _13\"></span>les <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>rentabilida<span class=\"__1 _13\"></span>d. <span class=\"__1 _d\"> </span>Por  dichos <span class=\"__1 _e\"> </span>motivos,  el<span class=\"__1 _16\"></span>  Grupo <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>\u00f3lo considera  superada  la  citada  incertidumbre  una  vez  que  el  producto  desarrollado  se  encuentra aprobado  por <span class=\"__1 _e\"> </span>las<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>autoridades  competentes<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>en  un <span class=\"__1 _e\"> </span>merc<span class=\"__1 _13\"></span>ado <span class=\"__1 _e\"> </span>de  referencia.  Es, <span class=\"__1 _e\"> </span>a  partir  de  di<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ho momento, <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>el G<span class=\"__1 _13\"></span>rupo considera<span class=\"__1 _13\"></span> satisfechas <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>condiciones <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la capitaliz<span class=\"__1 _13\"></span>aci\u00f3n de <span class=\"__1 _13\"></span>gastos <span class=\"__1 _13\"></span>de desarrollo.  ii.<span class=\"ls0_1\"> <span class=\"__1 _25\"> </span>Adquisici\u00f3n separada<span class=\"__1 _13\"></span> </span>La a<span class=\"__1 _13\"></span>dquisici\u00f3n separad<span class=\"__1 _13\"></span>a o <span class=\"__1 _13\"></span>a trav\u00e9s<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>una combi<span class=\"__1 _13\"></span>naci\u00f3n de <span class=\"__1 _13\"></span>negocios <span class=\"__1 _13\"></span>de un <span class=\"__1 _13\"></span>proyecto <span class=\"__1 _13\"></span>de inves<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>gaci\u00f3n y desarrollo <span class=\"__1 _16\"></span>en curso <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>capitaliza en <span class=\"__1 _10\"></span>todo caso, <span class=\"__1 _10\"></span>conforme a <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>dispuest<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>p\u00e1r<span class=\"__1 _13\"></span>rafo <span class=\"__1 _16\"></span>25 de l<span class=\"__1 _10\"></span>a NIC <span class=\"__1 _16\"></span>38, dado qu<span class=\"__1 _13\"></span>e el <span class=\"__1 _13\"></span>precio paga<span class=\"__1 _13\"></span>do por <span class=\"__1 _13\"></span>la adquis<span class=\"__1 _13\"></span>ici\u00f3n refleja <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>expectativas so<span class=\"__1 _13\"></span>bre la <span class=\"__1 _13\"></span>probabilidad <span class=\"__1 _13\"></span>de que <span class=\"__1 _13\"></span>los beneficios <span class=\"__1 _13\"></span>econ\u00f3micos <span class=\"__1 _13\"></span>futur<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>del<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>sean <span class=\"__1 _13\"></span>aprovec<span class=\"__1 _13\"></span>ha<span class=\"__1 _10\"></span>dos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo; <span class=\"__1 _13\"></span>esto <span class=\"__1 _13\"></span>es, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>precio <span class=\"__1 _13\"></span>pagado<span class=\"__1 _13\"></span> refleja <span class=\"__1 _13\"></span>la pro<span class=\"__1 _13\"></span>babilidad <span class=\"__1 _13\"></span>de \u00e9<span class=\"__1 _13\"></span>xito del <span class=\"__1 _13\"></span>citado <span class=\"__1 _13\"></span>proyecto. <span class=\"__1 _13\"></span>Cuando <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>adquiere <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>con pago<span class=\"ls0_1\">s <span class=\"__1 _d\"> </span>contingentes <span class=\"__1 _d\"> </span>sujeto<span class=\"__1 _13\"></span>s <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>eventos <span class=\"__1 _d\"> </span>futuros <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>conta<span class=\"__1 _13\"></span>bili<span class=\"__1 _10\"></span>za <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>acuerdo <span class=\"__1 _d\"> </span>con <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>modelo <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>coste </span>acumulado. Los <span class=\"__1 _e\"> </span>costes  de <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>esarrollo <span class=\"__1 _e\"> </span>(internos  y <span class=\"__1 _d\"> </span>adqu<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ridos)  previamente <span class=\"__1 _e\"> </span>reconoc<span class=\"__1 _13\"></span>ido<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _e\"> </span>un <span class=\"__1 _e\"> </span>gasto  no <span class=\"__1 _d\"> </span>se<span class=\"__1 _13\"></span> reconocen como un act<span class=\"__1 _13\"></span>ivo en un ejercicio posterior.<span class=\"__1 _13\"></span> Propiedad industrial<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Las <span class=\"__1 _19\"></span>patentes, <span class=\"__1 _19\"></span>marc<span class=\"__1 _13\"></span>as <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>encias <span class=\"__1 _14\"></span>de <span class=\"__1 _d\"> </span>producci\u00f3n, <span class=\"__1 _14\"></span>co<span class=\"__1 _13\"></span>mercializaci\u00f3n <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span>/o <span class=\"__1 _14\"></span>distribuc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>prod<span class=\"__1 _13\"></span>uctos <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> registran <span class=\"__1 _16\"></span>inicialmente <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>precio <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>adquisic<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _16\"></span>(separada<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>o <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>trav\u00e9s<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>una <span class=\"__1 _16\"></span>comb<span class=\"__1 _13\"></span>ina<span class=\"__1 _10\"></span>ci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>negoci<span class=\"__1 _13\"></span>os) y se amortizan a lo lar<span class=\"__1 _13\"></span>go de las vidas \u00fatiles estimadas<span class=\"__1 _13\"></span> de los productos a que<span class=\"__1 _13\"></span> se refieren.<span class=\"__1 _13\"></span> En  el  caso  de  acuerdos  de  licencia  y/o  desarr<span class=\"__1 _13\"></span>ollo,  los  pagos<span class=\"__1 _13\"></span>  sujetos  al <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>umplimiento  de  hitos<span class=\"__1 _13\"></span> regulatorios <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>comerciales <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>registran, <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>lo <span class=\"__1 _12\"></span>general, <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>momento <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>cumple <span class=\"__1 _12\"></span>dicho <span class=\"__1 _12\"></span>hito<span class=\"__1 _12\"></span><span class=\"ls9_1\">, </span>por <span class=\"__1 _10\"></span>lo que <span class=\"__1 _16\"></span>se consideran activos contingentes ha<span class=\"__1 _10\"></span>sta ese momento y <span class=\"__1 _10\"></span>se contabilizan como <span class=\"__1 _16\"></span>mayor coste<span class=\"__1 _13\"></span> del activo intang<span class=\"__1 _13\"></span>ible en cuesti\u00f3n<span class=\"__1 _13\"></span><span class=\"lse_1\">. </span>Cuando s<span class=\"__1 _13\"></span>e trata de hitos <span class=\"__1 _13\"></span>comerciales (donde <span class=\"__1 _13\"></span>el producto s<span class=\"__1 _13\"></span>uele estar ya en el mercado) <span class=\"__1 _13\"></span>el periodo de amortizaci\u00f3n <span class=\"__1 _13\"></span>se reduce a la vida \u00fa<span class=\"__1 _13\"></span>til restante del activo original<span class=\"__1 _13\"></span>. En <span class=\"__1 _13\"></span>el s<span class=\"__1 _13\"></span>upuesto <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>alg\u00fan <span class=\"__1 _13\"></span>hito impl<span class=\"__1 _13\"></span>icara <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>mejora <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>protecci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la pro<span class=\"__1 _13\"></span>piedad <span class=\"__1 _13\"></span>intelectual <span class=\"__1 _13\"></span>(esto es,  reduciendo <span class=\"__1 _b_1\"> </span>el  riesgo <span class=\"__1 _b_1\"> </span>de  entrada <span class=\"__1 _b_1\"> </span>de  gen\u00e9ricos, <span class=\"__1 _b_1\"> </span>por  ejemplo)<span class=\"__1 _13\"></span>, <span class=\"__1 _b_1\"> </span>se  reestimar\u00eda <span class=\"__1 _b_1\"> </span>la  vida  \u00fat<span class=\"__1 _13\"></span>il  en concordancia.<span class=\"__1 _13\"></span> Cuando <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>trata <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>activ<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>contingentes, <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>registra <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>cos<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>momento <span class=\"__1 _12\"></span>inicial <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>valora <span class=\"__1 _12\"></span>la contraprestaci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>equiva<span class=\"__1 _13\"></span>lente <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>desembo<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>sar <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>f<span class=\"__1 _13\"></span>uturo, descontado a un tipo d<span class=\"__1 _13\"></span>e inter\u00e9s de mercado.<span class=\"__1 _13\"></span>  Aplicaciones inform\u00e1t<span class=\"__1 _13\"></span>icas El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _19\"></span>registra <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span>ta <span class=\"__1 _14\"></span>cuenta <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>adquisici\u00f3n <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>desarrollo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>programas <span class=\"__1 _19\"></span>inform\u00e1ticos<span class=\"__1 _13\"></span><span class=\"lse_1\">, <span class=\"__1 _19\"></span></span>b<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>en <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>ean implementaciones <span class=\"__1 _13\"></span>de nuevos programas,<span class=\"__1 _13\"></span> como de mejoras<span class=\"__1 _13\"></span> sustanciales de los ex<span class=\"__1 _13\"></span>istentes<span class=\"__1 _13\"></span>. Los costes de <span class=\"__1 _12\"></span>mantenimiento<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>aplicac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _12\"></span>inform\u00e1ticas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>reg<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>stran <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>car<span class=\"__1 _13\"></span>go <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>uenta <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>p\u00e9rd<span class=\"__1 _13\"></span>idas <span class=\"__1 _13\"></span>y ganancias consolida<span class=\"__1 _13\"></span>da del ejercicio en que se incurren<span class=\"__1 _13\"></span>.<span class=\"__1 _55\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Fondo de comercio<span class=\"__1 _13\"></span> </span>El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _19\"> </span>aplic\u00f3 <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>exc<span class=\"__1 _13\"></span>epci\u00f3n <span class=\"__1 _14\"></span>contemplada <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>NIIF <span class=\"__1 _19\"> </span>1 <span class=\"__1 _19\"> </span>\u201cAdopci\u00f3n <span class=\"__1 _19\"> </span>por <span class=\"__1 _19\"> </span>primera<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>vez <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _19\"> </span>Nor<span class=\"__1 _13\"></span>mas Internacionales de I<span class=\"__1 _13\"></span>nformaci\u00f3n Financiera\u201d por lo qu<span class=\"__1 _13\"></span>e s\u00f3lo las combinaciones de negoc<span class=\"__1 _13\"></span>ios <span class=\"ff1_1\">ef<span class=\"__1 _13\"></span>ectuadas </span>a <span class=\"__1 _13\"></span>partir <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>1 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>enero <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>2004, <span class=\"__1 _12\"></span>fecha <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>transici\u00f3n <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>NIIF<span class=\"__1 _13\"></span>-UE, <span class=\"__1 _12\"></span>han <span class=\"__1 _12\"></span>sido <span class=\"__1 _12\"></span>registradas <span class=\"__1 _12\"></span>median<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>el m\u00e9todo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>adquisici\u00f3n. <span class=\"__1 _13\"></span>Las <span class=\"__1 _13\"></span>adquisiciones <span class=\"__1 _13\"></span>de ent<span class=\"__1 _13\"></span>idades <span class=\"__1 _13\"></span>efectuadas c<span class=\"__1 _13\"></span>on anterior<span class=\"__1 _13\"></span>idad a <span class=\"__1 _13\"></span>dicha <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>se registraron <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>acuerdo <span class=\"__1 _e\"> </span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>los <span class=\"__1 _e\"> </span>principios <span class=\"__1 _e\"> </span>con<span class=\"__1 _13\"></span>tables <span class=\"__1 _e\"> </span>gener<span class=\"__1 _13\"></span>almente <span class=\"__1 _d\"> </span>acep<span class=\"__1 _13\"></span>tados <span class=\"__1 _d\"> </span>anteriores<span class=\"__1 _13\"></span>, <span class=\"__1 _d\"> </span>una <span class=\"__1 _e\"> </span>vez<span class=\"__1 _13\"></span> consideradas las corr<span class=\"__1 _13\"></span>ecciones y ajustes necesarios e<span class=\"__1 _13\"></span>n la fecha de transici\u00f3n.<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>ha <span class=\"__1 _13\"></span>aplica<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NII<span class=\"__1 _13\"></span>F <span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>\u201cCombinaciones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>ne<span class=\"__1 _13\"></span>gocios\u201d <span class=\"__1 _13\"></span>revisada <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2008 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>transacc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones realizadas a partir de<span class=\"__1 _13\"></span>l 1 de enero de 2010.<span class=\"__1 _13\"></span> En <span class=\"__1 _16\"></span>las combinaciones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>n<span class=\"__1 _13\"></span>egocios, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>plica <span class=\"__1 _21\"></span>el m\u00e9todo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dquisici\u00f3n.<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>El <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>ceso <span class=\"__1 _16\"></span>existente <span class=\"__1 _16\"></span>entr<span class=\"__1 _13\"></span>e la <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ontraprestaci\u00f3n <span class=\"__1 _19\"></span>entregada <span class=\"__1 _19\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _14\"></span>neto <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _d\"> </span>activos <span class=\"__1 _14\"></span>adquir<span class=\"__1 _13\"></span>ido<span class=\"__1 _10\"></span>s <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>pasivos <span class=\"__1 _19\"></span>asumidos,<span class=\"__1 _13\"></span> menos el valor asi<span class=\"__1 _10\"></span>gnado a las parti<span class=\"__1 _10\"></span>cipaciones no <span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>minantes<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>registra como fondo de comercio. Los activos <span class=\"__1 _d\"> </span>adquiridos <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>pasivos <span class=\"__1 _d\"> </span>asu<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>dos <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>reconoc<span class=\"__1 _13\"></span>en <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>adquisici\u00f3n <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>su <span class=\"__1 _d\"> </span>valor razonable. El fondo de <span class=\"__1 _13\"></span>comercio no s<span class=\"__1 _13\"></span>e amortiza, sin<span class=\"__1 _13\"></span>o que se com<span class=\"__1 _13\"></span>prueba su deterioro c<span class=\"__1 _13\"></span>on una periodicida<span class=\"__1 _13\"></span>d anual o con <span class=\"__1 _13\"></span>anterioridad, s<span class=\"__1 _13\"></span>i existen ind<span class=\"__1 _13\"></span>icios de una <span class=\"__1 _13\"></span>potencial <span class=\"__1 _13\"></span>p\u00e9rdida del va<span class=\"__1 _13\"></span>lor del act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vo<span class=\"__1 _55\"> </span>. <span class=\"__1 _13\"></span>A estos efectos<span class=\"__1 _13\"></span>, el fondo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>comercio <span class=\"__1 _12\"></span>resultan<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>combinaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>negocios <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>asigna <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>cada <span class=\"__1 _14\"></span>un<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>unidades generadoras <span class=\"__1 _13\"></span>de efectivo <span class=\"__1 _13\"></span>(UGE) <span class=\"__1 _13\"></span>o grupos <span class=\"__1 _13\"></span>de UG<span class=\"__1 _13\"></span>Es del <span class=\"__1 _13\"></span>Grupo qu<span class=\"__1 _13\"></span>e se es<span class=\"__1 _13\"></span>pera se <span class=\"__1 _13\"></span>vayan a <span class=\"__1 _13\"></span>beneficiar <span class=\"__1 _13\"></span>de las sinergias de<span class=\"__1 _10\"></span> la combinaci\u00f3n y <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>aplican los criterios a los <span class=\"__1 _16\"></span>que se hace referencia en<span class=\"__1 _16\"></span> el apartado <span class=\"__1 _13\"></span><span class=\"ls7_1\">d)</span> (deterioro <span class=\"__1 _13\"></span>de va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or) <span class=\"__1 _13\"></span>de esta <span class=\"__1 _13\"></span>misma <span class=\"__1 _13\"></span>Nota. Despu<span class=\"__1 _13\"></span>\u00e9s del <span class=\"__1 _13\"></span>reconocimiento <span class=\"__1 _13\"></span>inicial, <span class=\"__1 _13\"></span>el fondo <span class=\"__1 _13\"></span>de co<span class=\"__1 _13\"></span>mercio se<span class=\"__1 _13\"></span> valora por su coste <span class=\"__1 _13\"></span>menos las p\u00e9rdidas por deterior<span class=\"__1 _13\"></span>o de valor acumuladas.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Fondo de comercio<span class=\"__1 _13\"></span> </span>El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _19\"> </span>aplic\u00f3 <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>exc<span class=\"__1 _13\"></span>epci\u00f3n <span class=\"__1 _14\"></span>contemplada <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>NIIF <span class=\"__1 _19\"> </span>1 <span class=\"__1 _19\"> </span>\u201cAdopci\u00f3n <span class=\"__1 _19\"> </span>por <span class=\"__1 _19\"> </span>primera<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>vez <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _19\"> </span>Nor<span class=\"__1 _13\"></span>mas Internacionales de I<span class=\"__1 _13\"></span>nformaci\u00f3n Financiera\u201d por lo qu<span class=\"__1 _13\"></span>e s\u00f3lo las combinaciones de negoc<span class=\"__1 _13\"></span>ios <span class=\"ff1_1\">ef<span class=\"__1 _13\"></span>ectuadas </span>a <span class=\"__1 _13\"></span>partir <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>1 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>enero <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>2004, <span class=\"__1 _12\"></span>fecha <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>transici\u00f3n <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>NIIF<span class=\"__1 _13\"></span>-UE, <span class=\"__1 _12\"></span>han <span class=\"__1 _12\"></span>sido <span class=\"__1 _12\"></span>registradas <span class=\"__1 _12\"></span>median<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>el m\u00e9todo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>adquisici\u00f3n. <span class=\"__1 _13\"></span>Las <span class=\"__1 _13\"></span>adquisiciones <span class=\"__1 _13\"></span>de ent<span class=\"__1 _13\"></span>idades <span class=\"__1 _13\"></span>efectuadas c<span class=\"__1 _13\"></span>on anterior<span class=\"__1 _13\"></span>idad a <span class=\"__1 _13\"></span>dicha <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>se registraron <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>acuerdo <span class=\"__1 _e\"> </span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>los <span class=\"__1 _e\"> </span>principios <span class=\"__1 _e\"> </span>con<span class=\"__1 _13\"></span>tables <span class=\"__1 _e\"> </span>gener<span class=\"__1 _13\"></span>almente <span class=\"__1 _d\"> </span>acep<span class=\"__1 _13\"></span>tados <span class=\"__1 _d\"> </span>anteriores<span class=\"__1 _13\"></span>, <span class=\"__1 _d\"> </span>una <span class=\"__1 _e\"> </span>vez<span class=\"__1 _13\"></span> consideradas las corr<span class=\"__1 _13\"></span>ecciones y ajustes necesarios e<span class=\"__1 _13\"></span>n la fecha de transici\u00f3n.<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>ha <span class=\"__1 _13\"></span>aplica<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NII<span class=\"__1 _13\"></span>F <span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>\u201cCombinaciones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>ne<span class=\"__1 _13\"></span>gocios\u201d <span class=\"__1 _13\"></span>revisada <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2008 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>transacc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones realizadas a partir de<span class=\"__1 _13\"></span>l 1 de enero de 2010.<span class=\"__1 _13\"></span> En <span class=\"__1 _16\"></span>las combinaciones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>n<span class=\"__1 _13\"></span>egocios, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>plica <span class=\"__1 _21\"></span>el m\u00e9todo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dquisici\u00f3n.<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>El <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>ceso <span class=\"__1 _16\"></span>existente <span class=\"__1 _16\"></span>entr<span class=\"__1 _13\"></span>e la <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ontraprestaci\u00f3n <span class=\"__1 _19\"></span>entregada <span class=\"__1 _19\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _14\"></span>neto <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _d\"> </span>activos <span class=\"__1 _14\"></span>adquir<span class=\"__1 _13\"></span>ido<span class=\"__1 _10\"></span>s <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>pasivos <span class=\"__1 _19\"></span>asumidos,<span class=\"__1 _13\"></span> menos el valor asi<span class=\"__1 _10\"></span>gnado a las parti<span class=\"__1 _10\"></span>cipaciones no <span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>minantes<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>registra como fondo de comercio. Los activos <span class=\"__1 _d\"> </span>adquiridos <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>pasivos <span class=\"__1 _d\"> </span>asu<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>dos <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>reconoc<span class=\"__1 _13\"></span>en <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>adquisici\u00f3n <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>su <span class=\"__1 _d\"> </span>valor razonable. El fondo de <span class=\"__1 _13\"></span>comercio no s<span class=\"__1 _13\"></span>e amortiza, sin<span class=\"__1 _13\"></span>o que se com<span class=\"__1 _13\"></span>prueba su deterioro c<span class=\"__1 _13\"></span>on una periodicida<span class=\"__1 _13\"></span>d anual o con <span class=\"__1 _13\"></span>anterioridad, s<span class=\"__1 _13\"></span>i existen ind<span class=\"__1 _13\"></span>icios de una <span class=\"__1 _13\"></span>potencial <span class=\"__1 _13\"></span>p\u00e9rdida del va<span class=\"__1 _13\"></span>lor del act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vo<span class=\"__1 _55\"> </span>. <span class=\"__1 _13\"></span>A estos efectos<span class=\"__1 _13\"></span>, el fondo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>comercio <span class=\"__1 _12\"></span>resultan<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>combinaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>negocios <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>asigna <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>cada <span class=\"__1 _14\"></span>un<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>unidades generadoras <span class=\"__1 _13\"></span>de efectivo <span class=\"__1 _13\"></span>(UGE) <span class=\"__1 _13\"></span>o grupos <span class=\"__1 _13\"></span>de UG<span class=\"__1 _13\"></span>Es del <span class=\"__1 _13\"></span>Grupo qu<span class=\"__1 _13\"></span>e se es<span class=\"__1 _13\"></span>pera se <span class=\"__1 _13\"></span>vayan a <span class=\"__1 _13\"></span>beneficiar <span class=\"__1 _13\"></span>de las sinergias de<span class=\"__1 _10\"></span> la combinaci\u00f3n y <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>aplican los criterios a los <span class=\"__1 _16\"></span>que se hace referencia en<span class=\"__1 _16\"></span> el apartado <span class=\"__1 _13\"></span><span class=\"ls7_1\">d)</span> (deterioro <span class=\"__1 _13\"></span>de va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or) <span class=\"__1 _13\"></span>de esta <span class=\"__1 _13\"></span>misma <span class=\"__1 _13\"></span>Nota. Despu<span class=\"__1 _13\"></span>\u00e9s del <span class=\"__1 _13\"></span>reconocimiento <span class=\"__1 _13\"></span>inicial, <span class=\"__1 _13\"></span>el fondo <span class=\"__1 _13\"></span>de co<span class=\"__1 _13\"></span>mercio se<span class=\"__1 _13\"></span> valora por su coste <span class=\"__1 _13\"></span>menos las p\u00e9rdidas por deterior<span class=\"__1 _13\"></span>o de valor acumuladas.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Fondo de comercio<span class=\"__1 _13\"></span> </span>El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _19\"> </span>aplic\u00f3 <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>exc<span class=\"__1 _13\"></span>epci\u00f3n <span class=\"__1 _14\"></span>contemplada <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"> </span>NIIF <span class=\"__1 _19\"> </span>1 <span class=\"__1 _19\"> </span>\u201cAdopci\u00f3n <span class=\"__1 _19\"> </span>por <span class=\"__1 _19\"> </span>primera<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>vez <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"> </span>las <span class=\"__1 _19\"> </span>Nor<span class=\"__1 _13\"></span>mas Internacionales de I<span class=\"__1 _13\"></span>nformaci\u00f3n Financiera\u201d por lo qu<span class=\"__1 _13\"></span>e s\u00f3lo las combinaciones de negoc<span class=\"__1 _13\"></span>ios <span class=\"ff1_1\">ef<span class=\"__1 _13\"></span>ectuadas </span>a <span class=\"__1 _13\"></span>partir <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>1 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>enero <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>2004, <span class=\"__1 _12\"></span>fecha <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>transici\u00f3n <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>NIIF<span class=\"__1 _13\"></span>-UE, <span class=\"__1 _12\"></span>han <span class=\"__1 _12\"></span>sido <span class=\"__1 _12\"></span>registradas <span class=\"__1 _12\"></span>median<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>el m\u00e9todo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>adquisici\u00f3n. <span class=\"__1 _13\"></span>Las <span class=\"__1 _13\"></span>adquisiciones <span class=\"__1 _13\"></span>de ent<span class=\"__1 _13\"></span>idades <span class=\"__1 _13\"></span>efectuadas c<span class=\"__1 _13\"></span>on anterior<span class=\"__1 _13\"></span>idad a <span class=\"__1 _13\"></span>dicha <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>se registraron <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>acuerdo <span class=\"__1 _e\"> </span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>los <span class=\"__1 _e\"> </span>principios <span class=\"__1 _e\"> </span>con<span class=\"__1 _13\"></span>tables <span class=\"__1 _e\"> </span>gener<span class=\"__1 _13\"></span>almente <span class=\"__1 _d\"> </span>acep<span class=\"__1 _13\"></span>tados <span class=\"__1 _d\"> </span>anteriores<span class=\"__1 _13\"></span>, <span class=\"__1 _d\"> </span>una <span class=\"__1 _e\"> </span>vez<span class=\"__1 _13\"></span> consideradas las corr<span class=\"__1 _13\"></span>ecciones y ajustes necesarios e<span class=\"__1 _13\"></span>n la fecha de transici\u00f3n.<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>ha <span class=\"__1 _13\"></span>aplica<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NII<span class=\"__1 _13\"></span>F <span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>\u201cCombinaciones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>ne<span class=\"__1 _13\"></span>gocios\u201d <span class=\"__1 _13\"></span>revisada <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2008 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>transacc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones realizadas a partir de<span class=\"__1 _13\"></span>l 1 de enero de 2010.<span class=\"__1 _13\"></span> En <span class=\"__1 _16\"></span>las combinaciones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>n<span class=\"__1 _13\"></span>egocios, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>plica <span class=\"__1 _21\"></span>el m\u00e9todo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dquisici\u00f3n.<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>El <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>ceso <span class=\"__1 _16\"></span>existente <span class=\"__1 _16\"></span>entr<span class=\"__1 _13\"></span>e la <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ontraprestaci\u00f3n <span class=\"__1 _19\"></span>entregada <span class=\"__1 _19\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _14\"></span>neto <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _d\"> </span>activos <span class=\"__1 _14\"></span>adquir<span class=\"__1 _13\"></span>ido<span class=\"__1 _10\"></span>s <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>pasivos <span class=\"__1 _19\"></span>asumidos,<span class=\"__1 _13\"></span> menos el valor asi<span class=\"__1 _10\"></span>gnado a las parti<span class=\"__1 _10\"></span>cipaciones no <span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>minantes<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>registra como fondo de comercio. Los activos <span class=\"__1 _d\"> </span>adquiridos <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>pasivos <span class=\"__1 _d\"> </span>asu<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>dos <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>reconoc<span class=\"__1 _13\"></span>en <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>adquisici\u00f3n <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>su <span class=\"__1 _d\"> </span>valor razonable. El fondo de <span class=\"__1 _13\"></span>comercio no s<span class=\"__1 _13\"></span>e amortiza, sin<span class=\"__1 _13\"></span>o que se com<span class=\"__1 _13\"></span>prueba su deterioro c<span class=\"__1 _13\"></span>on una periodicida<span class=\"__1 _13\"></span>d anual o con <span class=\"__1 _13\"></span>anterioridad, s<span class=\"__1 _13\"></span>i existen ind<span class=\"__1 _13\"></span>icios de una <span class=\"__1 _13\"></span>potencial <span class=\"__1 _13\"></span>p\u00e9rdida del va<span class=\"__1 _13\"></span>lor del act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vo<span class=\"__1 _55\"> </span>. <span class=\"__1 _13\"></span>A estos efectos<span class=\"__1 _13\"></span>, el fondo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>comercio <span class=\"__1 _12\"></span>resultan<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>combinaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>negocios <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>asigna <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>cada <span class=\"__1 _14\"></span>un<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>unidades generadoras <span class=\"__1 _13\"></span>de efectivo <span class=\"__1 _13\"></span>(UGE) <span class=\"__1 _13\"></span>o grupos <span class=\"__1 _13\"></span>de UG<span class=\"__1 _13\"></span>Es del <span class=\"__1 _13\"></span>Grupo qu<span class=\"__1 _13\"></span>e se es<span class=\"__1 _13\"></span>pera se <span class=\"__1 _13\"></span>vayan a <span class=\"__1 _13\"></span>beneficiar <span class=\"__1 _13\"></span>de las sinergias de<span class=\"__1 _10\"></span> la combinaci\u00f3n y <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>aplican los criterios a los <span class=\"__1 _16\"></span>que se hace referencia en<span class=\"__1 _16\"></span> el apartado <span class=\"__1 _13\"></span><span class=\"ls7_1\">d)</span> (deterioro <span class=\"__1 _13\"></span>de va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or) <span class=\"__1 _13\"></span>de esta <span class=\"__1 _13\"></span>misma <span class=\"__1 _13\"></span>Nota. Despu<span class=\"__1 _13\"></span>\u00e9s del <span class=\"__1 _13\"></span>reconocimiento <span class=\"__1 _13\"></span>inicial, <span class=\"__1 _13\"></span>el fondo <span class=\"__1 _13\"></span>de co<span class=\"__1 _13\"></span>mercio se<span class=\"__1 _13\"></span> valora por su coste <span class=\"__1 _13\"></span>menos las p\u00e9rdidas por deterior<span class=\"__1 _13\"></span>o de valor acumuladas.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "El fondo de <span class=\"__1 _13\"></span>comercio no s<span class=\"__1 _13\"></span>e amortiza, sin<span class=\"__1 _13\"></span>o que se com<span class=\"__1 _13\"></span>prueba su deterioro c<span class=\"__1 _13\"></span>on una periodicida<span class=\"__1 _13\"></span>d anual o con <span class=\"__1 _13\"></span>anterioridad, s<span class=\"__1 _13\"></span>i existen ind<span class=\"__1 _13\"></span>icios de una <span class=\"__1 _13\"></span>potencial <span class=\"__1 _13\"></span>p\u00e9rdida del va<span class=\"__1 _13\"></span>lor del act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vo<span class=\"__1 _55\"> </span><div class=\"c_1 w1_1 h0_1 gse\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Todos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>egi<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>trados <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>vida <span class=\"__1 _12\"></span>\u00fatil <span class=\"__1 _13\"></span>definida <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>se <span class=\"__1 _13\"></span>amortizan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>\u00e9sta<span class=\"ls9_1\">, </span></div></div><div class=\"c_1 w1_1 h0_1 gse\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">aplic\u00e1ndose <span class=\"__1 _e\"> </span>criterios <span class=\"__1 _e\"> </span>simil<span class=\"__1 _13\"></span>ares <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>adoptados <span class=\"__1 _e\"> </span>para <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>amortizaci\u00f3n <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>activos <span class=\"__1 _e\"> </span>mater<span class=\"__1 _13\"></span>iales <span class=\"__1 _d\"> </span>y, </div></div><div class=\"c_1 w1_1 h0_1 gse\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">b\u00e1sicamente, equ<span class=\"__1 _13\"></span>ivalen a los porcentajes d<span class=\"__1 _13\"></span>e amortizaci\u00f3n siguien<span class=\"__1 _13\"></span>tes <span class=\"__1 _13\"></span>para los activos m\u00e1s<span class=\"__1 _13\"></span> est\u00e1ndares </div></div><div class=\"c_1 w1_1 h0_1 gse\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(en funci\u00f3n de los a\u00f1os d<span class=\"__1 _13\"></span>e la vida \u00fatil estimada, como <span class=\"__1 _13\"></span>promedio, de los diferentes elemen<span class=\"__1 _13\"></span>tos):<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w2f h19_1 gsf\"><div class=\"t_1 m0_1 x50 h1a_1 y1b7 ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">A\u00f1os de vida </div></div><div class=\"c_1 w2f h7_1 gs10\"><div class=\"t_1 m0_1 x28 h1a_1 y1b9 ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00fatil </div></div><div class=\"t_1 m0_1 h1a_1 ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1 gs11\">Patentes y marcas </div><div class=\"c_1 w2f h1c_1 gs12\"><div class=\"t_1 m0_1 x2a h1a_1 y1bd ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">3 </div></div><div class=\"c_1 w30 h1d_1 gs13\"><div class=\"t_1 m0_1 x67 h1a_1 y1c0 ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">Aplicaciones inform\u00e1ticas </div></div><div class=\"c_1 w2f h1d_1 gs14\"><div class=\"t_1 m0_1 x2b h1a_1 y1c0 ff1_1 fs4_1 fc0_1 sc0_1 ls12_1 ws0_1\">3 <span class=\"ff5_1 ls0_1\">\u2013<span class=\"ff1_1\"> 6 </span></span></div></div><div class=\"c_1 w1_1 h0_1 gse\"><div class=\"t_1 m0_1 x1_1 h1_1 y1c2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En el cas<span class=\"__1 _13\"></span>o de los ac<span class=\"__1 _13\"></span>tivos intangib<span class=\"__1 _13\"></span>les resultantes de <span class=\"__1 _13\"></span>acuerdos de <span class=\"__1 _13\"></span>licencia<span class=\"__1 _13\"></span> y/o <span class=\"__1 _13\"></span>desarrollo, su v<span class=\"__1 _13\"></span>ida \u00fatil se </div></div><div class=\"c_1 w1_1 h0_1 gse\"><div class=\"t_1 m0_1 x1_1 h1_1 y1c3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">estima <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>base <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>ida <span class=\"__1 _14\"></span>comercial <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>derechos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>ad<span class=\"__1 _13\"></span>quiridos.<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>P<span class=\"__1 _13\"></span>or <span class=\"__1 _14\"></span>lo <span class=\"__1 _14\"></span>general, <span class=\"__1 _14\"></span>\u00e9sta <span class=\"__1 _14\"></span>comprend<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gse\"><div class=\"t_1 m0_1 x1_1 h1_1 y1c4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">periodo <span class=\"__1 _16\"></span>des<span class=\"__1 _13\"></span>de <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>anzamiento del <span class=\"__1 _21\"></span>prod<span class=\"__1 _13\"></span>ucto <span class=\"__1 _16\"></span>hasta <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>piraci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>atente <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>momento <span class=\"__1 _16\"></span>en el <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>prev\u00e9 </div></div><div class=\"c_1 w1_1 h0_1 gse\"><div class=\"t_1 m0_1 x1_1 h1_1 y1c5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la entrada de g<span class=\"__1 _13\"></span>en\u00e9ricos, si se da<span class=\"__1 _13\"></span> el caso)<span class=\"__1 _13\"></span>, siempre limitado a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> per\u00edo<span class=\"__1 _13\"></span>do contractual por e<span class=\"__1 _13\"></span>l que se tienen </div></div><div class=\"c_1 w1_1 h0_1 gse\"><div class=\"t_1 m0_1 x1_1 h1_1 y1c6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">los derechos. En l<span class=\"__1 _13\"></span>a Nota 9, se detalla la vi<span class=\"__1 _13\"></span>da \u00fatil de los principales activos int<span class=\"__1 _13\"></span>angibles.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y17e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _19\"></span>patentes, <span class=\"__1 _19\"></span>marc<span class=\"__1 _13\"></span>as <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>encias <span class=\"__1 _14\"></span>de <span class=\"__1 _d\"> </span>producci\u00f3n, <span class=\"__1 _14\"></span>co<span class=\"__1 _13\"></span>mercializaci\u00f3n <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span>/o <span class=\"__1 _14\"></span>distribuc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>prod<span class=\"__1 _13\"></span>uctos <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y17f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">registran <span class=\"__1 _16\"></span>inicialmente <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>precio <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>adquisic<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _16\"></span>(separada<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>o <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>trav\u00e9s<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>una <span class=\"__1 _16\"></span>comb<span class=\"__1 _13\"></span>ina<span class=\"__1 _10\"></span>ci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>negoci<span class=\"__1 _13\"></span>os) </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ea ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y se amortizan a lo lar<span class=\"__1 _13\"></span>go de las vidas \u00fatiles estimadas<span class=\"__1 _13\"></span> de los productos a que<span class=\"__1 _13\"></span> se refieren.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y181 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En  el  caso  de  acuerdos  de  licencia  y/o  desarr<span class=\"__1 _13\"></span>ollo,  los  pagos<span class=\"__1 _13\"></span>  sujetos  al <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>umplimiento  de  hitos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y182 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">regulatorios <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>comerciales <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>registran, <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>lo <span class=\"__1 _12\"></span>general, <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>momento <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>cumple <span class=\"__1 _12\"></span>dicho <span class=\"__1 _12\"></span>hito<span class=\"__1 _12\"></span><span class=\"ls9_1\">, </span></div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y183 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">por <span class=\"__1 _10\"></span>lo que <span class=\"__1 _16\"></span>se consideran activos contingentes ha<span class=\"__1 _10\"></span>sta ese momento y <span class=\"__1 _10\"></span>se contabilizan como <span class=\"__1 _16\"></span>mayor coste<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y184 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del activo intang<span class=\"__1 _13\"></span>ible en cuesti\u00f3n<span class=\"__1 _13\"></span><span class=\"lse_1\">. </span>Cuando s<span class=\"__1 _13\"></span>e trata de hitos <span class=\"__1 _13\"></span>comerciales (donde <span class=\"__1 _13\"></span>el producto s<span class=\"__1 _13\"></span>uele estar </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y185 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ya en el mercado) <span class=\"__1 _13\"></span>el periodo de amortizaci\u00f3n <span class=\"__1 _13\"></span>se reduce a la vida \u00fa<span class=\"__1 _13\"></span>til restante del activo original<span class=\"__1 _13\"></span>. </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y186 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _13\"></span>el s<span class=\"__1 _13\"></span>upuesto <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>alg\u00fan <span class=\"__1 _13\"></span>hito impl<span class=\"__1 _13\"></span>icara <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>mejora <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>protecci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la pro<span class=\"__1 _13\"></span>piedad <span class=\"__1 _13\"></span>intelectual <span class=\"__1 _13\"></span>(esto </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y187 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">es,  reduciendo <span class=\"__1 _b_1\"> </span>el  riesgo <span class=\"__1 _b_1\"> </span>de  entrada <span class=\"__1 _b_1\"> </span>de  gen\u00e9ricos, <span class=\"__1 _b_1\"> </span>por  ejemplo)<span class=\"__1 _13\"></span>, <span class=\"__1 _b_1\"> </span>se  reestimar\u00eda <span class=\"__1 _b_1\"> </span>la  vida  \u00fat<span class=\"__1 _13\"></span>il  en </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y188 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">concordancia.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y10b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuando <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>trata <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>activ<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>contingentes, <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>registra <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>cos<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>momento <span class=\"__1 _12\"></span>inicial <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>valora <span class=\"__1 _12\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y10c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">contraprestaci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>equiva<span class=\"__1 _13\"></span>lente <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>desembo<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>sar <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>f<span class=\"__1 _13\"></span>uturo, </div></div><div class=\"c_1 w1_1 h0_1 gs16\"><div class=\"t_1 m0_1 x1_1 h1_1 y18b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">descontado a un tipo d<span class=\"__1 _13\"></span>e inter\u00e9s de mercado.<span class=\"__1 _13\"></span>  </div></div><div class=\"c_1 w1_1 h0_1 gs18\"><div class=\"t_1 m0_1 x1_1 h1_1 y11c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>otaciones  anuales <span class=\"__1 _e\"> </span>en  concepto  de <span class=\"__1 _e\"> </span>amortizac<span class=\"__1 _13\"></span>i\u00f3n  de<span class=\"__1 _10\"></span>  los <span class=\"__1 _e\"> </span>activos  materiales  se  realizan <span class=\"__1 _e\"> </span>con<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs18\"><div class=\"t_1 m0_1 x1_1 h1_1 y11d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">contrapartida <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>la <span class=\"__1 _e\"> </span>cuenta <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>p\u00e9rd<span class=\"__1 _13\"></span>ida<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>ganancias <span class=\"__1 _d\"> </span>consolidada <span class=\"__1 _e\"> </span>y, <span class=\"__1 _d\"> </span>b\u00e1sicamente, <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>qui<span class=\"__1 _10\"></span>valen <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>os </div></div><div class=\"c_1 w1_1 h0_1 gs18\"><div class=\"t_1 m0_1 x1_1 h1_1 y11e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">porcentajes <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>amortizaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>det<span class=\"__1 _13\"></span>erminados <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>unci\u00f3n <span class=\"__1 _16\"></span>de los <span class=\"__1 _16\"></span>a\u00f1os <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a vida <span class=\"__1 _16\"></span>\u00fatil <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>stimada. <span class=\"__1 _16\"></span>Los terrenos </div></div><div class=\"c_1 w1_1 h0_1 gs18\"><div class=\"t_1 m0_1 x1_1 h1_1 y11f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sobre <span class=\"__1 _21\"></span>los <span class=\"__1 _16\"></span>que <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>asientan <span class=\"__1 _16\"></span>los <span class=\"__1 _21\"></span>edifici<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>otras <span class=\"__1 _16\"></span>construcc<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>considera <span class=\"__1 _21\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _21\"></span>tienen <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>ida <span class=\"__1 _21\"></span>\u00fatil <span class=\"__1 _21\"></span>indef<span class=\"__1 _13\"></span>inida </div></div><div class=\"c_1 w1_1 h0_1 gs18\"><div class=\"t_1 m0_1 x1_1 h1_1 y120_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y, por tanto, no se amort<span class=\"__1 _13\"></span>izan. </div></div><div class=\"c_1 w1_1 h0_1 gs1a\"><div class=\"t_1 m0_1 x1_1 h1_1 y128_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las vidas \u00fatiles prome<span class=\"__1 _13\"></span>dio de los distintos elementos s<span class=\"__1 _13\"></span>e detallan a continuaci\u00f3n:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w33 h20 gs1b\"><div class=\"t_1 m0_1 x4d h1a_1 y1f8 ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">A\u00f1os de vida </div></div><div class=\"c_1 w33 h20 gs1b\"><div class=\"t_1 m0_1 x2a h1a_1 y1f9 ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00fatil </div></div><div class=\"c_1 w32 h22 gs1c\"><div class=\"t_1 m0_1 x2c h1a_1 y1fd ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">Construcciones </div></div><div class=\"c_1 w33 h22 gs1d\"><div class=\"t_1 m0_1 x20_1 h1a_1 y1fd ff1_1 fs4_1 fc0_1 sc0_1 ls12_1 ws0_1\">33<span class=\"ls0_1\">-</span>50<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w32 h23 gs1e\"><div class=\"t_1 m0_1 x2c h1a_1 y1ff ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">Instalaciones t\u00e9cnicas y maquinaria </div></div><div class=\"c_1 w33 h23 gs1f\"><div class=\"t_1 m0_1 x53 h1a_1 y1ff ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">6-<span class=\"ls12_1\">12</span> </div></div><div class=\"c_1 w32 h24 gs20\"><div class=\"t_1 m0_1 x2c h1a_1 y201 ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras instalaciones y utillaje </div></div><div class=\"c_1 w33 h24 gs21\"><div class=\"t_1 m0_1 x53 h1a_1 y201 ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">3-<span class=\"ls12_1\">12</span> </div></div><div class=\"c_1 w32 h22 gs22\"><div class=\"t_1 m0_1 x2c h1a_1 y1fd ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">Mobiliario y equipo de laboratorio </div></div><div class=\"c_1 w33 h22 gs23\"><div class=\"t_1 m0_1 x53 h1a_1 y1fd ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">6-<span class=\"ls12_1\">10</span> </div></div><div class=\"c_1 w32 h22 gs24\"><div class=\"t_1 m0_1 x2c h1a_1 y1fd ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">Equipos para procesos de informaci\u00f3n </div></div><div class=\"c_1 w33 h22 gs25\"><div class=\"t_1 m0_1 x30 h1a_1 y1fd ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">4-6 </div></div><div class=\"c_1 w32 h23 gs26\"><div class=\"t_1 m0_1 x2c h1a_1 y1ff ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">Elementos de transporte </div></div><div class=\"c_1 w33 h23 gs27\"><div class=\"t_1 m0_1 x2b h1a_1 y1ff ff1_1 fs4_1 fc0_1 sc0_1 ls0_1 ws0_1\">5-6,25 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Activos intangibles <span class=\"__1 _13\"></span> </span>Los activos intangibles<span class=\"__1 _13\"></span> se reconocen inicialmente por su c<span class=\"__1 _13\"></span>oste de adquisici\u00f3n (separada o a trav\u00e9s<span class=\"__1 _13\"></span> de una <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mbinaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>eg<span class=\"__1 _10\"></span>ocios) <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>producci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y, <span class=\"__1 _12\"></span>posteriorment<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>valoran <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>su <span class=\"__1 _12\"></span>coste <span class=\"__1 _12\"></span>me<span class=\"__1 _13\"></span>no<span class=\"__1 _10\"></span>s, <span class=\"__1 _12\"></span>seg\u00fan proceda, <span class=\"__1 _17\"> </span>su <span class=\"__1 _11\"> </span>correspond<span class=\"__1 _13\"></span>iente <span class=\"__1 _17\"> </span>amortizaci\u00f3n <span class=\"__1 _11\"> </span>acumula<span class=\"__1 _13\"></span>da <span class=\"__1 _b_1\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>p<span class=\"__1 _13\"></span>\u00e9rdidas <span class=\"__1 _11\"> </span>por <span class=\"__1 _17\"> </span>deterior<span class=\"__1 _13\"></span>o <span class=\"__1 _b_1\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _17\"> </span>hayan experimentado. Todos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>egi<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>trados <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>vida <span class=\"__1 _12\"></span>\u00fatil <span class=\"__1 _13\"></span>definida <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>se <span class=\"__1 _13\"></span>amortizan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>\u00e9sta<span class=\"ls9_1\">, </span>aplic\u00e1ndose <span class=\"__1 _e\"> </span>criterios <span class=\"__1 _e\"> </span>simil<span class=\"__1 _13\"></span>ares <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>adoptados <span class=\"__1 _e\"> </span>para <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>amortizaci\u00f3n <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>activos <span class=\"__1 _e\"> </span>mater<span class=\"__1 _13\"></span>iales <span class=\"__1 _d\"> </span>y, b\u00e1sicamente, equ<span class=\"__1 _13\"></span>ivalen a los porcentajes d<span class=\"__1 _13\"></span>e amortizaci\u00f3n siguien<span class=\"__1 _13\"></span>tes <span class=\"__1 _13\"></span>para los activos m\u00e1s<span class=\"__1 _13\"></span> est\u00e1ndares (en funci\u00f3n de los a\u00f1os d<span class=\"__1 _13\"></span>e la vida \u00fatil estimada, como <span class=\"__1 _13\"></span>promedio, de los diferentes elemen<span class=\"__1 _13\"></span>tos):<span class=\"__1 _13\"></span> A\u00f1os de vida \u00fatil Patentes y marcas 3 Aplicaciones inform\u00e1ticas 3 <span class=\"ff5_1 ls0_1\">\u2013<span class=\"ff1_1\"> 6 </span></span>En el cas<span class=\"__1 _13\"></span>o de los ac<span class=\"__1 _13\"></span>tivos intangib<span class=\"__1 _13\"></span>les resultantes de <span class=\"__1 _13\"></span>acuerdos de <span class=\"__1 _13\"></span>licencia<span class=\"__1 _13\"></span> y/o <span class=\"__1 _13\"></span>desarrollo, su v<span class=\"__1 _13\"></span>ida \u00fatil se estima <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>base <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>ida <span class=\"__1 _14\"></span>comercial <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>derechos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>ad<span class=\"__1 _13\"></span>quiridos.<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>P<span class=\"__1 _13\"></span>or <span class=\"__1 _14\"></span>lo <span class=\"__1 _14\"></span>general, <span class=\"__1 _14\"></span>\u00e9sta <span class=\"__1 _14\"></span>comprend<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>el periodo <span class=\"__1 _16\"></span>des<span class=\"__1 _13\"></span>de <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>anzamiento del <span class=\"__1 _21\"></span>prod<span class=\"__1 _13\"></span>ucto <span class=\"__1 _16\"></span>hasta <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>piraci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>atente <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>momento <span class=\"__1 _16\"></span>en el <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>prev\u00e9 la entrada de g<span class=\"__1 _13\"></span>en\u00e9ricos, si se da<span class=\"__1 _13\"></span> el caso)<span class=\"__1 _13\"></span>, siempre limitado a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> per\u00edo<span class=\"__1 _13\"></span>do contractual por e<span class=\"__1 _13\"></span>l que se tienen los derechos. En l<span class=\"__1 _13\"></span>a Nota 9, se detalla la vi<span class=\"__1 _13\"></span>da \u00fatil de los principales activos int<span class=\"__1 _13\"></span>angibles.<span class=\"__1 _13\"></span> Las <span class=\"__1 _13\"></span>entidades <span class=\"__1 _13\"></span>consolidada<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>reconocen <span class=\"__1 _13\"></span>contablemente <span class=\"__1 _13\"></span>cualquier <span class=\"__1 _13\"></span>p\u00e9rdida <span class=\"__1 _13\"></span>q<span class=\"__1 _13\"></span>ue ha<span class=\"__1 _13\"></span>ya <span class=\"__1 _13\"></span>podido <span class=\"__1 _13\"></span>producirse en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>registrado <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>estos <span class=\"__1 _13\"></span>activos<span class=\"__1 _13\"></span> c<span class=\"__1 _13\"></span>on or<span class=\"__1 _13\"></span>igen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>deterioro, <span class=\"__1 _12\"></span>utiliz\u00e1ndose <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>ntrapartida <span class=\"__1 _13\"></span>el ep\u00edgrafe <span class=\"__1 _13\"></span>\u201cResultados <span class=\"__1 _13\"></span>por d<span class=\"__1 _13\"></span>eterioro del <span class=\"__1 _13\"></span>inmovilizado <span class=\"__1 _13\"></span>mater<span class=\"__1 _13\"></span>ial, ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>y fondo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio\u201d de <span class=\"__1 _16\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>cuenta de <span class=\"__1 _16\"></span>p\u00e9rdidas y ga<span class=\"__1 _10\"></span>nancias consolidada. Los <span class=\"__1 _16\"></span>criterios para <span class=\"__1 _16\"></span>el reconocimiento de <span class=\"__1 _16\"></span>las p\u00e9rdidas por <span class=\"__1 _19\"></span>deterioro <span class=\"__1 _19\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>estos <span class=\"__1 _d\"> </span>activos <span class=\"__1 _19\"></span>y, <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>caso, <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>las <span class=\"__1 _d\"> </span>recuperaciones <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>las <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _14\"></span>por <span class=\"__1 _d\"> </span>deterioro registradas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>nteriores <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>similares <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>aplicados <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>activo<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>materiales <span class=\"__1 _13\"></span>(Nota <span class=\"__1 _14\"></span>5-<span class=\"__1 _55\"> </span>d)<span class=\"ls0_1\">).  </span>Costes de desarrollo<span class=\"__1 _13\"></span> i.<span class=\"ls0_1\"> <span class=\"__1 _25\"> </span>Desarrollos internos<span class=\"__1 _13\"></span> </span>Los costes <span class=\"__1 _16\"></span>de actividades de <span class=\"__1 _16\"></span>investigaci\u00f3n se <span class=\"__1 _16\"></span>rec<span class=\"__1 _13\"></span>onocen <span class=\"__1 _16\"></span>como gasto <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>el per\u00edodo <span class=\"__1 _16\"></span>en que se <span class=\"__1 _16\"></span>incurren.<span class=\"__1 _12\"></span> Los <span class=\"__1 _d\"> </span>gastos <span class=\"__1 _19\"></span>incurridos <span class=\"__1 _d\"> </span>intername<span class=\"__1 _13\"></span>nte<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>como <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>onsecuencia <span class=\"__1 _d\"> </span>del <span class=\"__1 _19\"></span>desarrollo <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>nuevos <span class=\"__1 _19\"> </span>f\u00e1rmac<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>el Grupo  \u00fanicamente  se  reconocen  co<span class=\"__1 _13\"></span>mo  activos  si  se  cumplen  o  se  puede  demostrar  todas  las<span class=\"__1 _13\"></span> condiciones indicadas<span class=\"__1 _13\"></span> a continuaci\u00f3n: - <span class=\"__1 _a_1\"> </span>T\u00e9cnicamente  es  posible  completar  la <span class=\"__1 _e\"> </span>producci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _e\"> </span>del  f\u00e1rmaco  de <span class=\"__1 _e\"> </span>form<span class=\"__1 _13\"></span>a <span class=\"__1 _e\"> </span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _e\"> </span>pueda  estar disponible para su ut<span class=\"__1 _13\"></span>ilizaci\u00f3n o su venta. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Existe intenci\u00f3n de c<span class=\"__1 _13\"></span>ompletar el desarrollo del f\u00e1rm<span class=\"__1 _13\"></span>aco en cuesti\u00f3n para usarlo o <span class=\"__1 _13\"></span>venderlo. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Se dispone de capac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dad para utilizar o v<span class=\"__1 _13\"></span>ender el mismo. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _21\"></span>activo<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>va <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>generar <span class=\"__1 _16\"></span>benef<span class=\"__1 _13\"></span>icios <span class=\"__1 _21\"></span>econ\u00f3micos <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _21\"></span>fu<span class=\"__1 _13\"></span>turo. <span class=\"__1 _16\"></span>Entre <span class=\"__1 _21\"></span>otras<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>cosas, <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>pue<span class=\"__1 _13\"></span>de <span class=\"__1 _21\"></span>demostrar<span class=\"__1 _13\"></span> la existencia de un <span class=\"__1 _13\"></span>mercado para el f\u00e1rmaco que gene<span class=\"__1 _13\"></span>re el desarrollo o para el des<span class=\"__1 _13\"></span>arroll<span class=\"__1 _10\"></span>o en s\u00ed,<span class=\"__1 _13\"></span> o <span class=\"__1 _14\"></span>bi<span class=\"__1 _10\"></span>en, <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>caso <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>aya <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>ser <span class=\"__1 _14\"></span>uti<span class=\"__1 _10\"></span>lizado <span class=\"__1 _14\"></span>internamente, <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>util<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dad <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>des<span class=\"__1 _13\"></span>arrollo <span class=\"__1 _12\"></span>para <span class=\"__1 _14\"></span>el Grupo.  - <span class=\"__1 _a_1\"> </span>Se <span class=\"__1 _12\"></span>dispo<span class=\"__1 _13\"></span>ne <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>adecuados<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>recursos <span class=\"__1 _14\"></span>t\u00e9cnicos, <span class=\"__1 _12\"></span>financieros <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>otro <span class=\"__1 _12\"></span>tipo, <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>completar <span class=\"__1 _12\"></span>el desarrollo y para utilizar o v<span class=\"__1 _13\"></span>ender el f\u00e1rmaco resultant<span class=\"__1 _13\"></span>e del desarrollo en curs<span class=\"__1 _13\"></span>o. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Se  puede  valorar,  de <span class=\"__1 _e\"> </span>f<span class=\"__1 _13\"></span>orma <span class=\"__1 _e\"> </span>f<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>able,  el  desembolso  atribuible  al  citado  desarrollo  hasta  su finalizaci\u00f3n. El <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>nuevos <span class=\"__1 _13\"></span>f\u00e1rmac<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encuentra <span class=\"__1 _13\"></span>sometido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>elevado <span class=\"__1 _13\"></span>grado <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>incertidumbre <span class=\"__1 _13\"></span>como consecuencia <span class=\"__1 _b_1\"> </span>de<span class=\"__1 _13\"></span>l  d<span class=\"__1 _13\"></span>ilatado <span class=\"__1 _b_1\"> </span>per\u00edodo <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e  ma<span class=\"__1 _13\"></span>duraci\u00f3n <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>estos <span class=\"__1 _b_1\"> </span>(<span class=\"__1 _13\"></span>normalmente <span class=\"__1 _b_1\"> </span>plurian<span class=\"__1 _13\"></span>ual) <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>los<span class=\"__1 _13\"></span> resultados <span class=\"__1 _14\"></span>t\u00e9cnicos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>ayan <span class=\"__1 _12\"></span>o<span class=\"__1 _13\"></span>bteniendo <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>distintas <span class=\"__1 _14\"></span>fases <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ensayo <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>pas<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>el mencionado <span class=\"__1 _d\"> </span>desarrollo. <span class=\"__1 _d\"> </span>En <span class=\"__1 _d\"> </span>cada <span class=\"__1 _19\"></span>una <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _d\"> </span>distintas <span class=\"__1 _d\"> </span>fases <span class=\"__1 _d\"> </span>po<span class=\"__1 _10\"></span>r <span class=\"__1 _d\"> </span>las <span class=\"__1 _19\"> </span>que <span class=\"__1 _d\"> </span>transcurre <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"> </span>m<span class=\"__1 _13\"></span>encionado desarrollo, <span class=\"__1 _b_1\"> </span>pued<span class=\"__1 _13\"></span>e <span class=\"__1 _b_1\"> </span>ser <span class=\"__1 _b_1\"> </span>preciso <span class=\"__1 _17\"> </span><span class=\"lsf_1\">su</span> <span class=\"__1 _b_1\"> </span>abandono, <span class=\"__1 _b_1\"> </span>b<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>en <span class=\"__1 _b_1\"> </span>sea <span class=\"__1 _17\"> </span>por <span class=\"__1 _b_1\"> </span>no <span class=\"__1 _b_1\"> </span>satisfacer <span class=\"__1 _17\"> </span>est\u00e1ndares <span class=\"__1 _b_1\"> </span>m\u00e9d<span class=\"__1 _13\"></span>icos <span class=\"__1 _b_1\"> </span>y regulatorios, <span class=\"__1 _e\"> </span>bien  por <span class=\"__1 _d\"> </span>no  satisfacer <span class=\"__1 _e\"> </span>umbra<span class=\"__1 _13\"></span>les <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>rentabilida<span class=\"__1 _13\"></span>d. <span class=\"__1 _d\"> </span>Por  dichos <span class=\"__1 _e\"> </span>motivos,  el<span class=\"__1 _16\"></span>  Grupo <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>\u00f3lo considera  superada  la  citada  incertidumbre  una  vez  que  el  producto  desarrollado  se  encuentra aprobado  por <span class=\"__1 _e\"> </span>las<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>autoridades  competentes<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>en  un <span class=\"__1 _e\"> </span>merc<span class=\"__1 _13\"></span>ado <span class=\"__1 _e\"> </span>de  referencia.  Es, <span class=\"__1 _e\"> </span>a  partir  de  di<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ho momento, <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>el G<span class=\"__1 _13\"></span>rupo considera<span class=\"__1 _13\"></span> satisfechas <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>condiciones <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la capitaliz<span class=\"__1 _13\"></span>aci\u00f3n de <span class=\"__1 _13\"></span>gastos <span class=\"__1 _13\"></span>de desarrollo.  ii.<span class=\"ls0_1\"> <span class=\"__1 _25\"> </span>Adquisici\u00f3n separada<span class=\"__1 _13\"></span> </span>La a<span class=\"__1 _13\"></span>dquisici\u00f3n separad<span class=\"__1 _13\"></span>a o <span class=\"__1 _13\"></span>a trav\u00e9s<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>una combi<span class=\"__1 _13\"></span>naci\u00f3n de <span class=\"__1 _13\"></span>negocios <span class=\"__1 _13\"></span>de un <span class=\"__1 _13\"></span>proyecto <span class=\"__1 _13\"></span>de inves<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>gaci\u00f3n y desarrollo <span class=\"__1 _16\"></span>en curso <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>capitaliza en <span class=\"__1 _10\"></span>todo caso, <span class=\"__1 _10\"></span>conforme a <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>dispuest<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>p\u00e1r<span class=\"__1 _13\"></span>rafo <span class=\"__1 _16\"></span>25 de l<span class=\"__1 _10\"></span>a NIC <span class=\"__1 _16\"></span>38, dado qu<span class=\"__1 _13\"></span>e el <span class=\"__1 _13\"></span>precio paga<span class=\"__1 _13\"></span>do por <span class=\"__1 _13\"></span>la adquis<span class=\"__1 _13\"></span>ici\u00f3n refleja <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>expectativas so<span class=\"__1 _13\"></span>bre la <span class=\"__1 _13\"></span>probabilidad <span class=\"__1 _13\"></span>de que <span class=\"__1 _13\"></span>los beneficios <span class=\"__1 _13\"></span>econ\u00f3micos <span class=\"__1 _13\"></span>futur<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>del<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>sean <span class=\"__1 _13\"></span>aprovec<span class=\"__1 _13\"></span>ha<span class=\"__1 _10\"></span>dos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo; <span class=\"__1 _13\"></span>esto <span class=\"__1 _13\"></span>es, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>precio <span class=\"__1 _13\"></span>pagado<span class=\"__1 _13\"></span> refleja <span class=\"__1 _13\"></span>la pro<span class=\"__1 _13\"></span>babilidad <span class=\"__1 _13\"></span>de \u00e9<span class=\"__1 _13\"></span>xito del <span class=\"__1 _13\"></span>citado <span class=\"__1 _13\"></span>proyecto. <span class=\"__1 _13\"></span>Cuando <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>adquiere <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>con pago<span class=\"ls0_1\">s <span class=\"__1 _d\"> </span>contingentes <span class=\"__1 _d\"> </span>sujeto<span class=\"__1 _13\"></span>s <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>eventos <span class=\"__1 _d\"> </span>futuros <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>conta<span class=\"__1 _13\"></span>bili<span class=\"__1 _10\"></span>za <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>acuerdo <span class=\"__1 _d\"> </span>con <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>modelo <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>coste </span>acumulado. Los <span class=\"__1 _e\"> </span>costes  de <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>esarrollo <span class=\"__1 _e\"> </span>(internos  y <span class=\"__1 _d\"> </span>adqu<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ridos)  previamente <span class=\"__1 _e\"> </span>reconoc<span class=\"__1 _13\"></span>ido<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _e\"> </span>un <span class=\"__1 _e\"> </span>gasto  no <span class=\"__1 _d\"> </span>se<span class=\"__1 _13\"></span> reconocen como un act<span class=\"__1 _13\"></span>ivo en un ejercicio posterior.<span class=\"__1 _13\"></span> Propiedad industrial<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Las <span class=\"__1 _19\"></span>patentes, <span class=\"__1 _19\"></span>marc<span class=\"__1 _13\"></span>as <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>encias <span class=\"__1 _14\"></span>de <span class=\"__1 _d\"> </span>producci\u00f3n, <span class=\"__1 _14\"></span>co<span class=\"__1 _13\"></span>mercializaci\u00f3n <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span>/o <span class=\"__1 _14\"></span>distribuc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>prod<span class=\"__1 _13\"></span>uctos <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> registran <span class=\"__1 _16\"></span>inicialmente <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>precio <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>adquisic<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _16\"></span>(separada<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>o <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>trav\u00e9s<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>una <span class=\"__1 _16\"></span>comb<span class=\"__1 _13\"></span>ina<span class=\"__1 _10\"></span>ci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>negoci<span class=\"__1 _13\"></span>os) y se amortizan a lo lar<span class=\"__1 _13\"></span>go de las vidas \u00fatiles estimadas<span class=\"__1 _13\"></span> de los productos a que<span class=\"__1 _13\"></span> se refieren.<span class=\"__1 _13\"></span> En  el  caso  de  acuerdos  de  licencia  y/o  desarr<span class=\"__1 _13\"></span>ollo,  los  pagos<span class=\"__1 _13\"></span>  sujetos  al <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>umplimiento  de  hitos<span class=\"__1 _13\"></span> regulatorios <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>comerciales <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>registran, <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>lo <span class=\"__1 _12\"></span>general, <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>momento <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>cumple <span class=\"__1 _12\"></span>dicho <span class=\"__1 _12\"></span>hito<span class=\"__1 _12\"></span><span class=\"ls9_1\">, </span>por <span class=\"__1 _10\"></span>lo que <span class=\"__1 _16\"></span>se consideran activos contingentes ha<span class=\"__1 _10\"></span>sta ese momento y <span class=\"__1 _10\"></span>se contabilizan como <span class=\"__1 _16\"></span>mayor coste<span class=\"__1 _13\"></span> del activo intang<span class=\"__1 _13\"></span>ible en cuesti\u00f3n<span class=\"__1 _13\"></span><span class=\"lse_1\">. </span>Cuando s<span class=\"__1 _13\"></span>e trata de hitos <span class=\"__1 _13\"></span>comerciales (donde <span class=\"__1 _13\"></span>el producto s<span class=\"__1 _13\"></span>uele estar ya en el mercado) <span class=\"__1 _13\"></span>el periodo de amortizaci\u00f3n <span class=\"__1 _13\"></span>se reduce a la vida \u00fa<span class=\"__1 _13\"></span>til restante del activo original<span class=\"__1 _13\"></span>. En <span class=\"__1 _13\"></span>el s<span class=\"__1 _13\"></span>upuesto <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>alg\u00fan <span class=\"__1 _13\"></span>hito impl<span class=\"__1 _13\"></span>icara <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>mejora <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>protecci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la pro<span class=\"__1 _13\"></span>piedad <span class=\"__1 _13\"></span>intelectual <span class=\"__1 _13\"></span>(esto es,  reduciendo <span class=\"__1 _b_1\"> </span>el  riesgo <span class=\"__1 _b_1\"> </span>de  entrada <span class=\"__1 _b_1\"> </span>de  gen\u00e9ricos, <span class=\"__1 _b_1\"> </span>por  ejemplo)<span class=\"__1 _13\"></span>, <span class=\"__1 _b_1\"> </span>se  reestimar\u00eda <span class=\"__1 _b_1\"> </span>la  vida  \u00fat<span class=\"__1 _13\"></span>il  en concordancia.<span class=\"__1 _13\"></span> Cuando <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>trata <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>activ<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>contingentes, <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>registra <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>cos<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>momento <span class=\"__1 _12\"></span>inicial <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>valora <span class=\"__1 _12\"></span>la contraprestaci\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>equiva<span class=\"__1 _13\"></span>lente <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>desembo<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>sar <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>f<span class=\"__1 _13\"></span>uturo, descontado a un tipo d<span class=\"__1 _13\"></span>e inter\u00e9s de mercado.<span class=\"__1 _13\"></span>  Aplicaciones inform\u00e1t<span class=\"__1 _13\"></span>icas El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _19\"></span>registra <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span>ta <span class=\"__1 _14\"></span>cuenta <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>adquisici\u00f3n <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>desarrollo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>programas <span class=\"__1 _19\"></span>inform\u00e1ticos<span class=\"__1 _13\"></span><span class=\"lse_1\">, <span class=\"__1 _19\"></span></span>b<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>en <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>ean implementaciones <span class=\"__1 _13\"></span>de nuevos programas,<span class=\"__1 _13\"></span> como de mejoras<span class=\"__1 _13\"></span> sustanciales de los ex<span class=\"__1 _13\"></span>istentes<span class=\"__1 _13\"></span>. Los costes de <span class=\"__1 _12\"></span>mantenimiento<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>aplicac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _12\"></span>inform\u00e1ticas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>reg<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>stran <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>car<span class=\"__1 _13\"></span>go <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>uenta <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>p\u00e9rd<span class=\"__1 _13\"></span>idas <span class=\"__1 _13\"></span>y ganancias consolida<span class=\"__1 _13\"></span>da del ejercicio en que se incurren<span class=\"__1 _13\"></span>.<span class=\"__1 _55\"> </span>a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Valoraci\u00f3n de acti<span class=\"__1 _13\"></span>vos intangibles <span class=\"ff7_1\">\u2013</span> Acu<span class=\"__1 _13\"></span>erdos de licencia con de<span class=\"__1 _13\"></span>sarrollos en curso<span class=\"__1 _13\"></span> </span>Dentro <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>este <span class=\"__1 _14\"></span>apartado<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>incluyen <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>adquisiciones <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>derechos <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>comercializaci\u00f3n<span class=\"__1 _13\"></span> sobre <span class=\"__1 _14\"></span>determinados <span class=\"__1 _14\"></span>produ<span class=\"__1 _13\"></span>ctos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>encuentran <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>fase <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>desarr<span class=\"__1 _13\"></span>ollo <span class=\"__1 _14\"></span>(Nota <span class=\"__1 _19\"></span>9), <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>cum<span class=\"__1 _13\"></span>plen <span class=\"__1 _14\"></span>las caracter\u00edsticas para su<span class=\"__1 _13\"></span> activaci\u00f3n en el momento inici<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> bajo NIIF (N<span class=\"__1 _13\"></span>ota 5-<span class=\"ls7_1\">b)<span class=\"__1 _13\"></span></span>).  En <span class=\"__1 _19\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>m<span class=\"__1 _13\"></span>omento <span class=\"__1 _19\"></span>inicial<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>eval\u00faan <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"></span>dist<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ntos <span class=\"__1 _d\"> </span>pagos <span class=\"__1 _19\"></span>deriva<span class=\"__1 _13\"></span>dos <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>contrato, <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>caso <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>ser<span class=\"__1 _13\"></span> contingentes <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>se <span class=\"__1 _16\"></span>cont<span class=\"__1 _13\"></span>abilizan <span class=\"__1 _16\"></span>hasta <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>u <span class=\"__1 _16\"></span>devengo (normalmente <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>umplimiento <span class=\"__1 _16\"></span>de alg\u00fan <span class=\"__1 _16\"></span>hito). En las Notas 9 <span class=\"lsf_1\">y <span class=\"lsc_1\">27</span></span> se detallan los activos cont<span class=\"__1 _13\"></span>ingentes por este tipo de acuerdos.<span class=\"__1 _13\"></span> Los pagos <span class=\"ls7_1\">que </span>se <span class=\"__1 _16\"></span>pr<span class=\"__1 _13\"></span>oducen <span class=\"ls7_1\">al</span> <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>umplir ciertos hitos de <span class=\"__1 _16\"></span>desarr<span class=\"__1 _13\"></span>ollo, <span class=\"__1 _16\"></span>reg<span class=\"__1 _13\"></span>ulatorio o comercial (por ejemplo, el paso <span class=\"__1 _13\"></span>a una f<span class=\"__1 _13\"></span>ase m\u00e1s <span class=\"__1 _13\"></span>avanzada de <span class=\"__1 _13\"></span>desarrollo, <span class=\"__1 _13\"></span>la ob<span class=\"__1 _13\"></span>tenci\u00f3n de <span class=\"__1 _13\"></span>ap<span class=\"__1 _10\"></span>robaci\u00f3n <span class=\"__1 _13\"></span>regulatoria o <span class=\"__1 _13\"></span>alcanzar u<span class=\"__1 _13\"></span>n determinado <span class=\"__1 _d\"> </span>umbral <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>ventas), <span class=\"__1 _19\"></span>que <span class=\"__1 _d\"> </span>vienen <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>confirmar <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>mayor <span class=\"__1 _19\"></span>valor <span class=\"__1 _d\"> </span>del <span class=\"__1 _19\"></span>activo <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>uesti\u00f3n<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span> capitalizan<span class=\"lse_1\">. </span> Por <span class=\"__1 _13\"></span>el c<span class=\"__1 _13\"></span>ontrario, <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>est\u00e1n <span class=\"__1 _13\"></span>relacionados <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>realizaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>actividades <span class=\"__1 _14\"></span>ordinarias <span class=\"__1 _13\"></span>de la <span class=\"__1 _12\"></span>fase <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>desarr<span class=\"__1 _13\"></span>ollo <span class=\"__1 _13\"></span>que <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>umplan <span class=\"__1 _13\"></span>con <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>condici\u00f3n <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>capitalizarse<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>(<span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span>r <span class=\"__1 _12\"></span>ejemplo, <span class=\"__1 _12\"></span>rel<span class=\"__1 _13\"></span>acionados con <span class=\"__1 _21\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>realizaci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>ensay<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>cl\u00ednicos, <span class=\"__1 _16\"></span>royalties <span class=\"__1 _16\"></span>sobre<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ventas), <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reconocer\u00e1n<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>cuenta <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p\u00e9rdidas<span class=\"__1 _13\"></span> y ganancias consolidad<span class=\"__1 _13\"></span>a cuando se incurran.<span class=\"__1 _13\"></span> Dichos activos ser\u00e1n amortizados en funci\u00f3n de las respectivas vidas \u00fatiles de l<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> productos a <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e se refieren, a partir del moment<span class=\"__1 _13\"></span>o en el que los mismos sean lanzados <span class=\"__1 _13\"></span>comercialmente (tras obtener la<span class=\"__1 _13\"></span> aprobaci\u00f3n <span class=\"__1 _13\"></span>regulatoria, <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>i <span class=\"__1 _13\"></span>corresponde). <span class=\"__1 _13\"></span>E<span class=\"__1 _13\"></span>n e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>cierre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cada <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>contab<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>e, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encar<span class=\"__1 _13\"></span>ga de evaluar la <span class=\"__1 _16\"></span>rec<span class=\"__1 _13\"></span>uperabilidad de <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>ichos <span class=\"__1 _10\"></span>activos a trav\u00e9s de la <span class=\"__1 _16\"></span>ge<span class=\"__1 _13\"></span>neraci\u00f3n <span class=\"__1 _10\"></span>de flujos de caja <span class=\"__1 _10\"></span>positivos en el <span class=\"__1 _13\"></span>futuro <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onforme <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>mejores <span class=\"__1 _12\"></span>estimaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>responsables <span class=\"__1 _13\"></span>t\u00e9cnicos <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>financi<span class=\"__1 _13\"></span>eros<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo,<span class=\"__1 _55\"> </span>para <span class=\"__1 _13\"></span>lo <span class=\"__1 _12\"></span>cual <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>realiza <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>plan <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>negocio <span class=\"__1 _12\"></span>con <span class=\"__1 _14\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>caja <span class=\"__1 _12\"></span>descontados <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>conlleva <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>grado <span class=\"__1 _12\"></span>de incertidumbre <span class=\"__1 _13\"></span>in<span class=\"__1 _13\"></span>herente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>consideraci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>distintos <span class=\"__1 _12\"></span>escenarios <span class=\"__1 _12\"></span>posibles. <span class=\"__1 _13\"></span>Una <span class=\"__1 _14\"></span>variaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>las hip\u00f3tesis <span class=\"__1 _e\"> </span>asumid<span class=\"__1 _13\"></span>as <span class=\"__1 _d\"> </span>en  la <span class=\"__1 _d\"> </span>v<span class=\"__1 _13\"></span>aloraci\u00f3n <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _d\"> </span>flujo <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>caj<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>esperad<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>(vari<span class=\"__1 _13\"></span>aciones <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>t<span class=\"__1 _13\"></span>ipos <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>inter\u00e9s,<span class=\"__1 _13\"></span> modificaciones regulatorias<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>apro<span class=\"__1 _13\"></span>baci\u00f3n <span class=\"__1 _10\"></span>final de los precios regulados previstos, competencia de otros productos\u2026) podr\u00ed<span class=\"__1 _13\"></span>a hacer reducir el valor re<span class=\"__1 _13\"></span><span class=\"ff1_1\">alizable de los menciona<span class=\"__1 _13\"></span>dos activos (Nota <span class=\"__1 _13\"></span>9<span class=\"lsd_1\">).</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "Inmovilizado materia<span class=\"__1 _13\"></span>l El inmov<span class=\"__1 _13\"></span>ilizado material <span class=\"__1 _13\"></span>se halla <span class=\"__1 _13\"></span>valorado a <span class=\"__1 _13\"></span>precio de <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>(determinado a <span class=\"__1 _13\"></span>trav\u00e9s <span class=\"__1 _13\"></span>de una adquis<span class=\"__1 _13\"></span>ici\u00f3n separada o media<span class=\"__1 _13\"></span>nte una combinaci\u00f3n de negocios)<span class=\"__1 _13\"></span>.  Las sustituciones o ren<span class=\"__1 _13\"></span>ovaciones de elementos comp<span class=\"__1 _13\"></span>letos que aumentan la vida <span class=\"__1 _13\"></span>\u00fatil del bien objeto, o su  capacidad  econ\u00f3mica,  se  contab<span class=\"__1 _10\"></span>ilizan  como  mayor  i<span class=\"__1 _10\"></span>mporte  del  inmovilizado  material, <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>  el consiguiente retiro co<span class=\"__1 _13\"></span>ntable de los elementos sustituidos<span class=\"__1 _13\"></span> o renovados.<span class=\"__1 _13\"></span> Los <span class=\"__1 _21\"></span>gastos <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>eri\u00f3dicos <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>mantenimiento, <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>nservaci\u00f3n <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>reparaci\u00f3n <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>imputan <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>esul<span class=\"__1 _10\"></span>tados, <span class=\"__1 _16\"></span>siguiendo<span class=\"__1 _13\"></span> el principio del deveng<span class=\"__1 _13\"></span>o, como coste del ejercicio en <span class=\"__1 _13\"></span>que se incurren.<span class=\"__1 _13\"></span> Los <span class=\"__1 _13\"></span>ele<span class=\"__1 _13\"></span>mentos <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>curso <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>traspasan <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>inm<span class=\"__1 _13\"></span>ovilizado <span class=\"__1 _13\"></span>mater<span class=\"__1 _13\"></span>ial<span class=\"__1 _16\"></span> <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>explotaci\u00f3n <span class=\"__1 _12\"></span>una <span class=\"__1 _12\"></span>vez <span class=\"__1 _14\"></span><span class=\"ls7_1\">es</span>t\u00e1n <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>punto para su puesta en funci<span class=\"__1 _13\"></span>onamiento. Las <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>otaciones  anuales <span class=\"__1 _e\"> </span>en  concepto  de <span class=\"__1 _e\"> </span>amortizac<span class=\"__1 _13\"></span>i\u00f3n  de<span class=\"__1 _10\"></span>  los <span class=\"__1 _e\"> </span>activos  materiales  se  realizan <span class=\"__1 _e\"> </span>con<span class=\"__1 _13\"></span> contrapartida <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>la <span class=\"__1 _e\"> </span>cuenta <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>p\u00e9rd<span class=\"__1 _13\"></span>ida<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>ganancias <span class=\"__1 _d\"> </span>consolidada <span class=\"__1 _e\"> </span>y, <span class=\"__1 _d\"> </span>b\u00e1sicamente, <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>qui<span class=\"__1 _10\"></span>valen <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>os porcentajes <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>amortizaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>det<span class=\"__1 _13\"></span>erminados <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>unci\u00f3n <span class=\"__1 _16\"></span>de los <span class=\"__1 _16\"></span>a\u00f1os <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a vida <span class=\"__1 _16\"></span>\u00fatil <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>stimada. <span class=\"__1 _16\"></span>Los terrenos sobre <span class=\"__1 _21\"></span>los <span class=\"__1 _16\"></span>que <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>asientan <span class=\"__1 _16\"></span>los <span class=\"__1 _21\"></span>edifici<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>otras <span class=\"__1 _16\"></span>construcc<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>considera <span class=\"__1 _21\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _21\"></span>tienen <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>ida <span class=\"__1 _21\"></span>\u00fatil <span class=\"__1 _21\"></span>indef<span class=\"__1 _13\"></span>inida y, por tanto, no se amort<span class=\"__1 _13\"></span>izan. Dentro del <span class=\"__1 _10\"></span>inmovilizado materia<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> hay una <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>erie de <span class=\"__1 _16\"></span>act<span class=\"__1 _13\"></span>ivos de<span class=\"__1 _10\"></span> naturaleza medioambiental cuya finalidad principal <span class=\"__1 _13\"></span>es la <span class=\"__1 _13\"></span>minimizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>impacto me<span class=\"__1 _13\"></span>dioambiental y<span class=\"__1 _13\"></span> la <span class=\"__1 _13\"></span>protecci\u00f3n <span class=\"__1 _13\"></span>y mej<span class=\"__1 _13\"></span>ora del <span class=\"__1 _13\"></span>medio <span class=\"__1 _13\"></span>ambiente incluyendo <span class=\"__1 _13\"></span>la reducc<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>o eliminaci\u00f3<span class=\"__1 _13\"></span>n de <span class=\"__1 _13\"></span>la contam<span class=\"__1 _13\"></span>inaci\u00f3n futura <span class=\"__1 _13\"></span>de las <span class=\"__1 _13\"></span>operacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>del Grupo. <span class=\"__1 _13\"></span>En <span class=\"__1 _13\"></span>la No<span class=\"lse_1\">ta <span class=\"__1 _13\"></span><span class=\"lsc_1\">31<span class=\"ls0_1\"> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>detalla <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>anua<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>i<span class=\"__1 _13\"></span>nversiones <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>contable <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>cierre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cada </span></span></span>ejercicio.<span class=\"__1 _55\"> </span> Asimismo, <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>Grupo <span class=\"__1 _d\"> </span>dispone <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>placas <span class=\"__1 _d\"> </span>fotovoltaicas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>algunas <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>sus <span class=\"__1 _d\"> </span>instalaciones <span class=\"__1 _d\"> </span>productivas, destinadas a la <span class=\"__1 _16\"></span>producc<span class=\"__1 _13\"></span>i\u00f3n de <span class=\"__1 _16\"></span>ener<span class=\"__1 _13\"></span>g\u00eda <span class=\"__1 _16\"></span>para su autoconsumo. Dichos activos se en<span class=\"__1 _10\"></span>cuentran valorados, al igual que cualqu<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>er activo materia<span class=\"__1 _13\"></span>l, a precio de adquisici<span class=\"__1 _13\"></span>\u00f3n o coste de producc<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span>. <span class=\"__1 _13\"></span>Las vidas \u00fatiles prome<span class=\"__1 _13\"></span>dio de los distintos elementos s<span class=\"__1 _13\"></span>e detallan a continuaci\u00f3n:<span class=\"__1 _13\"></span> A\u00f1os de vida \u00fatil Construcciones 33<span class=\"ls0_1\">-</span>50<span class=\"ls0_1\"> </span>Instalaciones t\u00e9cnicas y maquinaria 6-<span class=\"ls12_1\">12</span> Otras instalaciones y utillaje 3-<span class=\"ls12_1\">12</span> Mobiliario y equipo de laboratorio 6-<span class=\"ls12_1\">10</span> Equipos para procesos de informaci\u00f3n 4-6 Elementos de transporte 5-6,25 El <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>eneficio <span class=\"__1 _16\"></span>o p\u00e9rdida <span class=\"__1 _16\"></span>resu<span class=\"__1 _13\"></span>ltante <span class=\"__1 _16\"></span>de la en<span class=\"__1 _16\"></span>aj<span class=\"__1 _13\"></span>enaci\u00f3n <span class=\"__1 _16\"></span>o el reti<span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de un <span class=\"__1 _16\"></span>activo se <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>alcula <span class=\"__1 _16\"></span>como la <span class=\"__1 _10\"></span>diferencia entre el i<span class=\"__1 _13\"></span>mporte de la ve<span class=\"__1 _13\"></span>nta y <span class=\"__1 _13\"></span>el importe en <span class=\"__1 _13\"></span>libros del a<span class=\"__1 _13\"></span>ctivo, y se reconoce <span class=\"__1 _13\"></span>en la cuenta <span class=\"__1 _13\"></span>de p\u00e9rdidas y<span class=\"__1 _13\"></span> ganancias consolida<span class=\"__1 _13\"></span>da. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x62 h15_1 y208 ff2_1 fs0_1 fc0_1 sc0_1 lsa_1 ws0_1\">d)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Deterioro de valor d<span class=\"__1 _13\"></span>e activos materiales, intangible<span class=\"__1 _13\"></span>s y fondos de comercio<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y209 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>cad<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>balance <span class=\"__1 _d\"> </span>consolidado, <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _d\"> </span>revisa <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>importes <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>libros <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>sus <span class=\"__1 _d\"> </span>activos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y20a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">materiales <span class=\"__1 _12\"></span>e <span class=\"__1 _12\"></span>int<span class=\"__1 _13\"></span>angibles <span class=\"__1 _13\"></span>pa<span class=\"__1 _13\"></span>ra <span class=\"__1 _13\"></span>determ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nar <span class=\"__1 _12\"></span>si <span class=\"__1 _12\"></span>exist<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>indicios <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>que <span class=\"__1 _13\"></span>dichos <span class=\"__1 _14\"></span>activos <span class=\"__1 _12\"></span>hayan <span class=\"__1 _12\"></span>sufrido <span class=\"__1 _12\"></span>un<span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y20b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">p\u00e9rdida <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>deterioro d<span class=\"__1 _13\"></span>e va<span class=\"__1 _13\"></span>lor. Si <span class=\"__1 _13\"></span>existe <span class=\"__1 _13\"></span>cualquier <span class=\"__1 _13\"></span>indicio,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el i<span class=\"__1 _13\"></span>mporte rec<span class=\"__1 _13\"></span>uperable d<span class=\"__1 _13\"></span>el activo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>calcula </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y20c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">con e<span class=\"__1 _13\"></span>l objeto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>determinar <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>alcance d<span class=\"__1 _13\"></span>e la <span class=\"__1 _13\"></span>p\u00e9rdida p<span class=\"__1 _13\"></span>or deterioro<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>valor (si <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>hubiera). En <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y20d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>activo <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>gen<span class=\"__1 _13\"></span>ere <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>s\u00ed <span class=\"__1 _13\"></span>mismo <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>sean <span class=\"__1 _12\"></span>independientes<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>otros <span class=\"__1 _13\"></span>activos, <span class=\"__1 _12\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y20e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo calcula el <span class=\"__1 _16\"></span>imp<span class=\"__1 _13\"></span>orte <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ecuperable de <span class=\"__1 _10\"></span>la unidad generadora de <span class=\"__1 _10\"></span>efectivo a la <span class=\"__1 _16\"></span>que pertenece el activo. </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y20f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _21\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>intangibles <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>los <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>no <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>ha <span class=\"__1 _21\"></span>iniciado <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>mortizaci\u00f3n <span class=\"__1 _21\"></span>son <span class=\"__1 _21\"></span>so<span class=\"__1 _13\"></span>metidos <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>prueba<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>deterioro<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y210 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>enos <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>cierre <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _13\"></span>anua<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>tod<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>caso, <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>antelaci\u00f3n <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>di<span class=\"__1 _10\"></span>cho <span class=\"__1 _12\"></span>cierre <span class=\"__1 _14\"></span>si </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y211 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">existen indicios al resp<span class=\"__1 _13\"></span>ecto. </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y212 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En el caso de los i<span class=\"__1 _13\"></span>nmuebles asociados a los<span class=\"__1 _13\"></span> centros productivos del Grupo<span class=\"__1 _13\"></span><span class=\"lse_1\">, </span>estos no est\u00e1n asi<span class=\"__1 _13\"></span>gn<span class=\"__1 _10\"></span>ados<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y213 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">a <span class=\"__1 _16\"></span><span class=\"ls0_1\">ninguna unidad <span class=\"__1 _16\"></span>generadora <span class=\"__1 _16\"></span>de efe<span class=\"__1 _10\"></span>ctivo <span class=\"__1 _16\"></span>(en<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>adel<span class=\"__1 _13\"></span>an<span class=\"__1 _10\"></span>te UGE) <span class=\"__1 _16\"></span>espec\u00edfica, <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>son <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>uso <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>m\u00fan <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>ara </span></div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y214 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">distintas <span class=\"__1 _13\"></span>UGEs, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mayor\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ellas <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>un intang<span class=\"__1 _13\"></span>ible <span class=\"__1 _13\"></span>o fond<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>comerc<span class=\"__1 _13\"></span>io asign<span class=\"__1 _13\"></span>ado, p<span class=\"__1 _13\"></span>or lo <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>se </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y215 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">incluyen en<span class=\"__1 _10\"></span> el <span class=\"__1 _16\"></span>valor en libros <span class=\"__1 _10\"></span>al <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ealizar <span class=\"__1 _16\"></span>los tests de<span class=\"__1 _10\"></span> deterioro. <span class=\"__1 _16\"></span>N<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>obstante<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>los costes rel<span class=\"__1 _10\"></span>acionados<span class=\"__1 _13\"></span> con </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y216 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00e9stos est\u00e1n imp<span class=\"__1 _13\"></span>utados seg\u00fan criterios de <span class=\"__1 _13\"></span>asignaci\u00f3n razonables a <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os distintos <span class=\"__1 _13\"></span>productos, que son los<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y217 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">qu<span class=\"ls0_1\">e en<span class=\"__1 _13\"></span> \u00faltima instanc<span class=\"__1 _13\"></span>ia son <span class=\"__1 _13\"></span>considerados como <span class=\"__1 _13\"></span>UGE a <span class=\"__1 _13\"></span>efectos de <span class=\"__1 _13\"></span>los test <span class=\"__1 _13\"></span>de deterioro<span class=\"__1 _13\"></span> realizados por </span></div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y218 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el Grupo. Asimismo, no <span class=\"__1 _13\"></span>hay ning\u00fan inmueble cuyo us<span class=\"__1 _13\"></span>o sea espec\u00edfico para un solo producto <span class=\"__1 _13\"></span>o UGE.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y219 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">De estos ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos no <span class=\"__1 _13\"></span>se han r<span class=\"__1 _13\"></span>eal<span class=\"__1 _16\"></span>iza<span class=\"__1 _13\"></span>do test de d<span class=\"__1 _13\"></span>eterioro porque no <span class=\"__1 _13\"></span>han existido in<span class=\"__1 _13\"></span>dicios. En el supuesto<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y21a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">caso <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>haberlos<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>se <span class=\"__1 _14\"></span>habr\u00eda <span class=\"__1 _12\"></span>realizado <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>an\u00e1l<span class=\"__1 _13\"></span>isis <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>cadena <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>valor <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>pr<span class=\"__1 _13\"></span>oducto <span class=\"__1 _12\"></span>asociado <span class=\"__1 _12\"></span>(que </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y21b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">suele <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>er <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>UG<span class=\"__1 _13\"></span>E <span class=\"__1 _14\"></span>m\u00e1s <span class=\"__1 _19\"></span>f\u00e1c<span class=\"__1 _13\"></span>ilmente <span class=\"__1 _14\"></span>ident<span class=\"__1 _13\"></span>ifi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>able) <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _14\"></span>evaluar <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>i <span class=\"__1 _14\"></span>alg\u00fan <span class=\"__1 _19\"></span>activo <span class=\"__1 _19\"></span>tan<span class=\"__1 _13\"></span>gible <span class=\"__1 _14\"></span>pudiera <span class=\"__1 _d\"> </span>verse </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y21c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">afectado (por ejemp<span class=\"__1 _13\"></span>lo, alg\u00fan producto que fuera disc<span class=\"__1 _13\"></span>ontinuado o retirado del mer<span class=\"__1 _13\"></span>cado).<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y21d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _13\"></span>importe <span class=\"__1 _12\"></span>recuperable <span class=\"__1 _12\"></span>se <span class=\"__1 _13\"></span>determina <span class=\"__1 _12\"></span>como <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>mayor <span class=\"__1 _12\"></span>importe <span class=\"__1 _12\"></span>entre <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _12\"></span>menos <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>oste </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y21e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _19\"></span>venta <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>uso. <span class=\"__1 _d\"> </span>A<span class=\"__1 _10\"></span>l <span class=\"__1 _19\"></span>evaluar <span class=\"__1 _d\"> </span>el<span class=\"__1 _16\"></span> <span class=\"__1 _d\"> </span>valor <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>u<span class=\"__1 _13\"></span>so, <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"> </span>futuros <span class=\"__1 _d\"> </span>flujos <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _14\"></span>estimad<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y21f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">descuentan <span class=\"__1 _13\"></span>a su <span class=\"__1 _13\"></span>valor actual <span class=\"__1 _13\"></span>utilizando <span class=\"__1 _13\"></span>un tipo <span class=\"__1 _13\"></span>de des<span class=\"__1 _13\"></span>cuento <span class=\"__1 _13\"></span>que ref<span class=\"__1 _13\"></span>leja las <span class=\"__1 _13\"></span>valoraciones <span class=\"__1 _13\"></span>actuales del </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 yb5_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">mercado <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>respecto <span class=\"__1 _13\"></span>al v<span class=\"__1 _13\"></span>alor temp<span class=\"__1 _13\"></span>oral de<span class=\"__1 _13\"></span>l dinero <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>espec\u00edficos <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>para e<span class=\"__1 _13\"></span>l que <span class=\"__1 _13\"></span>no<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y220 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">se <span class=\"__1 _14\"></span>han <span class=\"__1 _12\"></span>ajustado <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>futuros <span class=\"__1 _14\"></span>flujos <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>efectivo <span class=\"__1 _12\"></span>es<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>mados. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>valor <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>uso <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>calcula <span class=\"__1 _12\"></span>aplican<span class=\"__1 _13\"></span>do <span class=\"__1 _12\"></span>tanto </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y51_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">flujos <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>aja <span class=\"__1 _16\"></span>como <span class=\"__1 _10\"></span>una <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>asa <span class=\"__1 _16\"></span>de de<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>cuento <span class=\"__1 _16\"></span>despu<span class=\"__1 _13\"></span>\u00e9s <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>im<span class=\"__1 _13\"></span>puestos. <span class=\"__1 _16\"></span>El <span class=\"__1 _10\"></span>hecho <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>utilizar dichas <span class=\"__1 _16\"></span>variables<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y221 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(tipo  de <span class=\"__1 _e\"> </span>descuen<span class=\"__1 _13\"></span>to <span class=\"__1 _e\"> </span>y  flujos  de  tesorer\u00eda)  an<span class=\"__1 _16\"></span>tes<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>o  despu\u00e9s  de <span class=\"__1 _e\"> </span>i<span class=\"__1 _13\"></span>mpuestos  no<span class=\"__1 _10\"></span>  supone  un <span class=\"__1 _e\"> </span>camb<span class=\"__1 _13\"></span>io </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y222 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">significativo en el resul<span class=\"__1 _13\"></span>tado del an\u00e1lisis realizado.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y223 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La t<span class=\"__1 _13\"></span>asa de <span class=\"__1 _13\"></span>descuento <span class=\"__1 _13\"></span>usada <span class=\"__1 _13\"></span>se revisa<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>forma p<span class=\"__1 _13\"></span>eri\u00f3dica (c<span class=\"__1 _13\"></span>omo m\u00ednimo <span class=\"__1 _13\"></span>cada s<span class=\"__1 _13\"></span>eis mes<span class=\"__1 _13\"></span>es) <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>tiene en </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y224 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cuenta <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>istintos <span class=\"__1 _16\"></span>compo<span class=\"__1 _13\"></span>nentes <span class=\"__1 _16\"></span>que reflejan el <span class=\"__1 _21\"></span>en<span class=\"__1 _13\"></span>torno <span class=\"__1 _16\"></span>macroecon\u00f3<span class=\"__1 _13\"></span>mico <span class=\"__1 _16\"></span>del momento, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _16\"></span>el coste <span class=\"__1 _16\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y225 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>(normal<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>asociado <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>p\u00fablica <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>territ<span class=\"__1 _13\"></span>orio e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>cuesti\u00f3n), <span class=\"__1 _13\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y226 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Beta sectorial y las pri<span class=\"__1 _13\"></span>mas de riesgo por tam<span class=\"__1 _13\"></span>a\u00f1o. </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y227 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Si se estima que el importe<span class=\"__1 _13\"></span> recuperable de un activo (o una unidad generadora <span class=\"__1 _13\"></span>de efectivo) es inferior </div></div><div class=\"c_1 w1_1 h0_1 gs29\"><div class=\"t_1 m0_1 x1_1 h1_1 y228 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>libros, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>libros <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo <span class=\"__1 _13\"></span>(unidad <span class=\"__1 _13\"></span>genera<span class=\"__1 _13\"></span>dora <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo) <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>reduce <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>su<span class=\"__1 _55\"> </span> </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">importe r<span class=\"__1 _13\"></span>ecuperable. <span class=\"__1 _13\"></span>Inmediatamente s<span class=\"__1 _13\"></span>e reconoce <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>p\u00e9rdida por <span class=\"__1 _13\"></span>deterioro <span class=\"__1 _13\"></span>de valor <span class=\"__1 _13\"></span>en la <span class=\"__1 _13\"></span>cuenta d<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">p\u00e9rdidas y gananc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>as consolidad<span class=\"__1 _13\"></span>a. </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las p\u00e9rdidas relac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>onadas <span class=\"__1 _13\"></span>con el deterioro de valor <span class=\"__1 _13\"></span>de la UGE reducen el va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or del f<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>do de co<span class=\"__1 _13\"></span>mercio </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y128_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">asignado <span class=\"__1 _16\"></span>a la <span class=\"__1 _16\"></span>misma <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>a continuaci\u00f3n <span class=\"__1 _16\"></span>a los <span class=\"__1 _16\"></span>dem\u00e1s activos <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la UGE, <span class=\"__1 _21\"></span>pr<span class=\"__1 _13\"></span>orrateando <span class=\"__1 _16\"></span>en funci\u00f3n <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>va<span class=\"__1 _13\"></span>lor </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y129_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">contable <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ada <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>no<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"> </span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos, <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>el <span class=\"__1 _d\"> </span>l\u00edmite <span class=\"__1 _19\"></span>pa<span class=\"__1 _13\"></span>ra <span class=\"__1 _19\"></span>cada <span class=\"__1 _d\"> </span>uno <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>llos <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"> </span>mayor <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>valor </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y12a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">razonable menos los coste<span class=\"__1 _13\"></span>s de enajenaci\u00f3n o disposic<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> por otra v\u00eda, su v<span class=\"__1 _13\"></span>alor en uso y cero.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y229 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuando <span class=\"__1 _12\"></span>una <span class=\"__1 _12\"></span>p\u00e9r<span class=\"__1 _13\"></span>dida <span class=\"__1 _13\"></span>por <span class=\"__1 _14\"></span>deterioro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>rev<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>erte <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>osteriormente <span class=\"__1 _12\"></span>(circunstancia <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>permit<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>da <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">caso <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"></span>fondo <span class=\"__1 _d\"> </span>de<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>comerc<span class=\"__1 _13\"></span>io), <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>importe <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>libros <span class=\"__1 _19\"> </span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>activo <span class=\"__1 _d\"> </span>(UGE) <span class=\"__1 _d\"> </span>se <span class=\"__1 _14\"></span>increme<span class=\"__1 _13\"></span>nta <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"> </span>es<span class=\"__1 _13\"></span>timaci\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y12d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">revisada de <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>importe recuperable, pero de <span class=\"__1 _16\"></span>tal modo que <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> importe <span class=\"__1 _10\"></span>en libros i<span class=\"__1 _10\"></span>ncrementado<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>no supere </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 yb_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _21\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>ibros <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>habr\u00eda <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span>terminado <span class=\"__1 _21\"></span>de no <span class=\"__1 _21\"></span>haberse <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>econocido <span class=\"__1 _21\"></span>ning<span class=\"__1 _13\"></span>un<span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>p\u00e9rdida <span class=\"__1 _16\"></span>por deterior<span class=\"__1 _13\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y12e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>(UGE) <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>anteriores. <span class=\"__1 _13\"></span>Inmedia<span class=\"__1 _13\"></span>tamente s<span class=\"__1 _13\"></span>e recon<span class=\"__1 _13\"></span>oce <span class=\"__1 _13\"></span>una reversi<span class=\"__1 _13\"></span>\u00f3n de </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y12f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">una <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>\u00e9rdida <span class=\"__1 _13\"></span>por <span class=\"__1 _12\"></span>deterioro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>como <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>ngreso <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>cuenta <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>p\u00e9rdidas <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>ganancias <span class=\"__1 _12\"></span>consolidada<span class=\"__1 _13\"></span>, </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y130_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">hasta dicho l\u00edmite.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y204 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Para <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>caso del <span class=\"__1 _16\"></span>fondo de <span class=\"__1 _16\"></span>comercio<span class=\"__1 _13\"></span>, <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>an<span class=\"__1 _13\"></span>\u00e1lisis <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>deterioro, que <span class=\"__1 _16\"></span>se efe<span class=\"__1 _10\"></span>ct\u00faa <span class=\"__1 _10\"></span>con l<span class=\"__1 _10\"></span>a pe<span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>iodicidad <span class=\"__1 _16\"></span>descrita </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y22a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _d\"> </span>l<span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>Nota <span class=\"__1 _d\"> </span>5-<span class=\"ls7_1\">a)</span>. <span class=\"__1 _d\"> </span>En <span class=\"__1 _19\"></span>caso <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>ser<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>prec<span class=\"__1 _13\"></span>iso <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>reconocimiento <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>p\u00e9rdida<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>deterioro <span class=\"__1 _d\"> </span>del <span class=\"__1 _19\"></span>fondo<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y22b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercio, \u00e9sta no es rev<span class=\"__1 _13\"></span>ersible.  </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y134_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En general, la metodolog\u00eda utilizada por el <span class=\"__1 _16\"></span>Gru<span class=\"__1 _13\"></span>po Almi<span class=\"__1 _10\"></span>rall para los test de deterioro en <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>ase <span class=\"__1 _10\"></span>al valor en </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y135_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">uso <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>afectos <span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>UGEs<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>fondo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omercio <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>basa en <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span>timaci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>proyec<span class=\"__1 _13\"></span>ciones </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y136_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>basados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>presupuestos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>aprobados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Direcc<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>cubren <span class=\"__1 _13\"></span>un </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y137_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">periodo <span class=\"__1 _13\"></span>expl\u00edcito m\u00edn<span class=\"__1 _13\"></span>imo de <span class=\"__1 _13\"></span>5 a\u00f1os. <span class=\"__1 _13\"></span>Los flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo m\u00e1s <span class=\"__1 _13\"></span>all\u00e1 del <span class=\"__1 _13\"></span>periodo <span class=\"__1 _13\"></span>explicito <span class=\"__1 _13\"></span>se extr<span class=\"__1 _13\"></span>ap<span class=\"__1 _10\"></span>olan </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y138_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">usando <span class=\"__1 _13\"></span>tasas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>crec<span class=\"__1 _13\"></span>imiento <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>perpetuidad <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>g) <span class=\"__1 _13\"></span>negativas <span class=\"__1 _13\"></span>ya <span class=\"__1 _13\"></span>que, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>pro<span class=\"__1 _13\"></span>pia <span class=\"__1 _13\"></span>naturaleza <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>sector,<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y139_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">los <span class=\"__1 _13\"></span>productos, <span class=\"__1 _13\"></span>a la <span class=\"__1 _13\"></span>larga, <span class=\"__1 _13\"></span>tienden <span class=\"__1 _13\"></span>a s<span class=\"__1 _13\"></span>er sus<span class=\"__1 _13\"></span>tituido<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>nuevos <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>inn<span class=\"__1 _10\"></span>ovadores<span class=\"__1 _13\"></span> o <span class=\"__1 _13\"></span>ven <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>precio </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y22c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sensiblemente rebajado como consec<span class=\"__1 _13\"></span>uencia de l<span class=\"__1 _10\"></span>a aparici\u00f3n de nuevos tratamientos y/o por la entrada<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y22d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _16\"></span>gen\u00e9ricos y <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>ta<span class=\"__1 _13\"></span>nto <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sideran a <span class=\"__1 _16\"></span>largo <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>lazo <span class=\"__1 _16\"></span>escenarios de <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>recimiento <span class=\"__1 _16\"></span>perman<span class=\"__1 _13\"></span>ente. Esto </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y22e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">es  acorde  t<span class=\"__1 _13\"></span>ambi\u00e9n  a  lo <span class=\"__1 _b_1\"> </span>que  establece <span class=\"__1 _b_1\"> </span>la  NIC <span class=\"__1 _b_1\"> </span>36  sobre  la <span class=\"__1 _b_1\"> </span>gu\u00eda  para  tasa<span class=\"__1 _13\"></span>s  de  crecimiento<span class=\"__1 _12\"></span>  en<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y22f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">proyecciones financier<span class=\"__1 _13\"></span>as. </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y230 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Para <span class=\"__1 _12\"></span>determ<span class=\"__1 _13\"></span>inados <span class=\"__1 _12\"></span>activos <span class=\"__1 _14\"></span>(como <span class=\"__1 _12\"></span>pueden <span class=\"__1 _14\"></span>ser <span class=\"__1 _12\"></span>produc<span class=\"__1 _13\"></span>tos <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>desarrollo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>a\u00fan <span class=\"__1 _14\"></span>no <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>amortizan) <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y231 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">usan proyecciones financi<span class=\"__1 _13\"></span>eras detalladas que van <span class=\"__1 _13\"></span>de los 10 a l<span class=\"__1 _10\"></span>os 18 a\u00f1os (depen<span class=\"__1 _13\"></span>diendo de la vida \u00fatil </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y232 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">esperada <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>activo) <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>aplica <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>probabilidad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u00e9xito <span class=\"__1 _12\"></span>del <span class=\"__1 _13\"></span>proyecto <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e es<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>ma <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>renta </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y233 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">residual <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>sig<span class=\"__1 _13\"></span>uientes <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>base <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>tasa <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>creci<span class=\"__1 _13\"></span>miento <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>tipolog\u00eda<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y234 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">antig\u00fcedad de los <span class=\"__1 _13\"></span>productos basada en la experiencia<span class=\"__1 _13\"></span> con \u00e9stos.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y235 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Para el resto <span class=\"__1 _16\"></span>de los activos intangibles se realiza <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>test<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>de deterioro s\u00f3lo <span class=\"__1 _10\"></span>en aquellos casos en los <span class=\"__1 _16\"></span>que </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y236 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">existen <span class=\"__1 _e\"> </span>indicios <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>deterioro<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>quellos <span class=\"__1 _d\"> </span>que <span class=\"__1 _e\"> </span>est\u00e9n <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>curso<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>(normal<span class=\"__1 _13\"></span>mente <span class=\"__1 _d\"> </span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>en <span class=\"__1 _e\"> </span>fase <span class=\"__1 _e\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y237 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">desarrollo). </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y238 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _13\"></span>proyecc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _13\"></span>financ<span class=\"__1 _13\"></span>ieras <span class=\"__1 _13\"></span>proyectadas <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>cada <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>unidades <span class=\"__1 _13\"></span>gen<span class=\"__1 _13\"></span>eradoras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _12\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y239 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">activo consisten <span class=\"__1 _10\"></span>en la estimaci\u00f3n <span class=\"__1 _10\"></span>de los <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>lujos <span class=\"__1 _16\"></span>netos<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de tesorer\u00eda despu\u00e9s de <span class=\"__1 _10\"></span>impuestos, determinados </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y23a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a partir de la <span class=\"__1 _13\"></span>estimaci\u00f3n de las ventas y <span class=\"__1 _13\"></span>m\u00e1rgenes brutos y de<span class=\"__1 _13\"></span>m\u00e1s costes previstos para<span class=\"__1 _13\"></span> dicha unidad </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y23b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">generadora de efect<span class=\"__1 _13\"></span>ivo. Las proyecciones est\u00e1n b<span class=\"__1 _13\"></span>asadas en hip\u00f3tesis razonabl<span class=\"__1 _13\"></span>es y<span class=\"__1 _13\"></span> fund<span class=\"__1 _10\"></span>amentadas.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y23c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los flujos de caja son esti<span class=\"__1 _10\"></span>mados en funci\u00f3n del ciclo de madurez del producto, el tama\u00f1o del mercado </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y23d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(que <span class=\"__1 _13\"></span>depende <span class=\"__1 _13\"></span>del tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>dolencia <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>del n<span class=\"__1 _13\"></span>ivel de <span class=\"__1 _13\"></span>diagn\u00f3stico <span class=\"__1 _13\"></span>de \u00e9s<span class=\"__1 _13\"></span>ta), las <span class=\"__1 _13\"></span>caracter\u00edsticas<span class=\"__1 _13\"></span> terap\u00e9uticas </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y23e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del <span class=\"__1 _12\"></span>prop<span class=\"__1 _13\"></span>io <span class=\"__1 _12\"></span>producto <span class=\"__1 _14\"></span>(en <span class=\"__1 _12\"></span>funci\u00f3n <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>valor <span class=\"__1 _14\"></span>cl\u00ednico <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _12\"></span>producto <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>estima <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>% <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>cuota <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>mercad<span class=\"__1 _13\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y23f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dentro <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _d\"> </span>\u00e1rea <span class=\"__1 _d\"> </span>t<span class=\"__1 _13\"></span>erap\u00e9utica) <span class=\"__1 _d\"> </span>y <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>precio <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>reembols<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>esperado. <span class=\"__1 _e\"> </span>A <span class=\"__1 _d\"> </span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _d\"> </span>respecto, <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>nte <span class=\"__1 _d\"> </span>en<span class=\"__1 _13\"></span>tornos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y240 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">macroecon\u00f3micos m\u00e1s dur<span class=\"__1 _13\"></span>os es cierto que los gobiernos de los distintos territorio<span class=\"__1 _13\"></span>s tienen incentivos a </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y241 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">limitar <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>gasto <span class=\"__1 _13\"></span>sanitario <span class=\"__1 _13\"></span>(si<span class=\"__1 _13\"></span>endo<span class=\"__1 _16\"></span> <span class=\"__1 _12\"></span>una <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>med<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>camentos <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>tratamie<span class=\"__1 _13\"></span>ntos <span class=\"__1 _13\"></span>financiados), </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y242 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pero <span class=\"__1 _16\"></span>estas <span class=\"__1 _16\"></span>medidas de<span class=\"__1 _16\"></span> contenci\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>gasto <span class=\"__1 _16\"></span>pue<span class=\"__1 _13\"></span>den <span class=\"__1 _21\"></span>reves<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>r <span class=\"__1 _16\"></span>distintas <span class=\"__1 _16\"></span>form<span class=\"__1 _13\"></span>as, <span class=\"__1 _21\"></span>tales <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>prevalenc<span class=\"__1 _13\"></span>ia </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y243 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de  trata<span class=\"__1 _13\"></span>mientos  gen\u00e9ricos<span class=\"__1 _13\"></span>  alternativos, <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>limitaci\u00f3n <span class=\"__1 _b_1\"> </span>del  n\u00fam<span class=\"__1 _13\"></span>ero <span class=\"__1 _b_1\"> </span>de  paci<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tes <span class=\"__1 _b_1\"> </span>tratados,  b<span class=\"__1 _13\"></span>ajadas </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y244 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">unilaterales <span class=\"__1 _13\"></span>de precio <span class=\"__1 _13\"></span>de ciertos<span class=\"__1 _13\"></span> medicamentos, <span class=\"__1 _13\"></span>etc\u00e9tera, <span class=\"__1 _13\"></span>por lo <span class=\"__1 _13\"></span>que es <span class=\"__1 _13\"></span>dif\u00edcil de <span class=\"__1 _13\"></span>estimar s<span class=\"__1 _13\"></span>in saber <span class=\"__1 _13\"></span>las </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y245 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">medidas <span class=\"__1 _12\"></span>concretas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>uedan <span class=\"__1 _12\"></span>aplicarse <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>aun <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ene <span class=\"__1 _12\"></span>cierto <span class=\"__1 _14\"></span>margen <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>adaptarse <span class=\"__1 _14\"></span>en </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 yee_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">muchos casos.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y246 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _13\"></span>variables <span class=\"__1 _13\"></span>claves de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>test <span class=\"__1 _13\"></span>de det<span class=\"__1 _13\"></span>erioro realiz<span class=\"__1 _13\"></span>ados por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>corresponden, <span class=\"__1 _13\"></span>principalmente, <span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y247 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _14\"></span>evoluci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>v<span class=\"__1 _13\"></span>entas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ca<span class=\"__1 _13\"></span>da <span class=\"__1 _14\"></span>uno <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"></span>distin<span class=\"__1 _13\"></span>tos <span class=\"__1 _14\"></span>f\u00e1rmacos, <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>cu<span class=\"__1 _13\"></span>ales <span class=\"__1 _14\"></span>est\u00e1n <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda </div></div><div class=\"c_1 w1_1 h0_1 gs2b\"><div class=\"t_1 m0_1 x1_1 h1_1 y248 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">actualmente <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>fase<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>comercializaci<span class=\"__1 _13\"></span>\u00f3n, <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _19\"></span>las <span class=\"__1 _14\"></span>tasas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>descuento<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>aplicadas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>tasa <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e<span class=\"__1 _55\"> </span> </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">crecimiento a per<span class=\"__1 _13\"></span>petuidad. Otras hip\u00f3tesis com<span class=\"__1 _13\"></span>o el margen bruto o <span class=\"__1 _13\"></span>los flujos de caj<span class=\"ls7_1\">a n</span>o se co<span class=\"__1 _13\"></span>nsideran </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">claves por mostrar me<span class=\"__1 _13\"></span>nos incertidumbre:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x6b h1_1 y249 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Respecto <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>margen <span class=\"__1 _14\"></span>bruto, <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>cos<span class=\"__1 _13\"></span>tes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>venta <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>muchos <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"></span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>sujetos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>test <span class=\"__1 _19\"></span>de </span></div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 xf_1 h1_1 y24a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">deterioro est\u00e1<span class=\"__1 _13\"></span>n fijados a co<span class=\"__1 _13\"></span>ntratos de suministro<span class=\"__1 _13\"></span> con <span class=\"__1 _13\"></span>los licenciatarios <span class=\"__1 _13\"></span>originales, por <span class=\"__1 _13\"></span>lo general a </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 xf_1 h1_1 y24b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">un porcen<span class=\"__1 _13\"></span>taje del <span class=\"__1 _13\"></span>precio de<span class=\"__1 _13\"></span> venta <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>productos<span class=\"__1 _13\"></span>. Por <span class=\"__1 _13\"></span>lo tanto, <span class=\"__1 _13\"></span>no es <span class=\"__1 _13\"></span>habitual <span class=\"__1 _13\"></span>que se <span class=\"__1 _13\"></span>repercuta </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 xf_1 h1_1 y24c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el coste de inflaci\u00f3<span class=\"__1 _13\"></span>n. Asimismo, <span class=\"__1 _13\"></span>los gastos operativos asoc<span class=\"__1 _13\"></span>iados a la fabricaci\u00f3n r<span class=\"__1 _13\"></span>ep<span class=\"__1 _10\"></span>resentan<span class=\"__1 _13\"></span> una </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 xf_1 h1_1 y24d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">parte peque<span class=\"__1 _13\"></span>\u00f1a del c<span class=\"__1 _13\"></span>oste total de<span class=\"__1 _13\"></span>l producto (por<span class=\"__1 _13\"></span> ejemplo, <span class=\"__1 _13\"></span>los suministros)<span class=\"__1 _13\"></span> a<span class=\"__1 _13\"></span> lo que <span class=\"__1 _13\"></span>hay que <span class=\"__1 _13\"></span>a\u00f1adir </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 xf_1 h1_1 y24e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que la <span class=\"__1 _10\"></span>mayor\u00eda de los productos que <span class=\"__1 _10\"></span>fabrica el Grupo no <span class=\"__1 _10\"></span>tienen ning\u00fan activo intangible asociado.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x6b h1_1 y24f ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Respecto<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>flujos <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>caj<span class=\"__1 _13\"></span>a, <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>general, <span class=\"__1 _19\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>ector <span class=\"__1 _19\"></span>farmac<span class=\"__1 _13\"></span>\u00e9utico <span class=\"__1 _19\"></span>es <span class=\"__1 _d\"> </span>antic\u00edclico, <span class=\"__1 _d\"> </span>pu<span class=\"__1 _10\"></span>esto <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>los </span></div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 xf_1 h1_1 y250 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">tratamientos cr\u00f3nicos<span class=\"__1 _13\"></span> y de prescripci\u00f3n<span class=\"__1 _13\"></span>, suelen tener una <span class=\"__1 _13\"></span>demanda estable y no s<span class=\"__1 _13\"></span>e b<span class=\"__1 _10\"></span>enefician<span class=\"__1 _13\"></span>, ni </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 xf_1 h1_1 y251 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">tampoco se ven perjud<span class=\"__1 _13\"></span>icados, por escenarios <span class=\"__1 _13\"></span>macroecon\u00f3micos favorables <span class=\"__1 _13\"></span>o de recesi\u00f3n.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y252 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _12\"></span>cuanto <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span>nsibilidad <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las <span class=\"__1 _14\"></span>hip\u00f3tesis <span class=\"__1 _12\"></span>clave, <span class=\"__1 _14\"></span>la <span class=\"__1 _13\"></span>D<span class=\"__1 _13\"></span>irecci\u00f3n <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _19\"></span>cons<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dera <span class=\"__1 _14\"></span>el <span class=\"__1 _13\"></span>1<span class=\"__1 _13\"></span>0% <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _12\"></span>un<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y253 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">intervalo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>desviaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>suficiente <span class=\"__1 _13\"></span>holgura <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>absorber <span class=\"__1 _13\"></span>eventos <span class=\"__1 _13\"></span>inesperado<span class=\"__1 _13\"></span>s m\u00e1s <span class=\"__1 _13\"></span>all\u00e1 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y254 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">se <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sidera <span class=\"__1 _19\"></span>razo<span class=\"__1 _13\"></span>nable <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>condiciones <span class=\"__1 _19\"></span>norma<span class=\"__1 _13\"></span>les <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"></span>evo<span class=\"__1 _13\"></span>luci\u00f3n <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>negocio<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>base <span class=\"__1 _19\"></span>al <span class=\"__1 _d\"> </span>an\u00e1lisis </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y255 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">retrospectivo de estim<span class=\"__1 _13\"></span>aciones realizadas en el pasado.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y256 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En cuanto a <span class=\"__1 _16\"></span>las hip\u00f3tesis de tasa de <span class=\"__1 _16\"></span>descu<span class=\"__1 _13\"></span>ento y tasa de <span class=\"__1 _16\"></span>crec<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>miento a perpetuidad, se <span class=\"__1 _10\"></span>ha establecido<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y257 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">medio punto <span class=\"__1 _13\"></span>como razonab<span class=\"__1 _13\"></span>le en funci\u00f3n d<span class=\"__1 _13\"></span>e los increm<span class=\"__1 _13\"></span>entos experimentados <span class=\"__1 _13\"></span>en los <span class=\"__1 _13\"></span>\u00fal<span class=\"__1 _10\"></span>timos <span class=\"__1 _13\"></span>ejercicios, </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y258 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en el primer caso, <span class=\"__1 _13\"></span>y a una hip\u00f3tesis conservadora <span class=\"__1 _13\"></span>en el segundo caso.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y259 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las prin<span class=\"__1 _10\"></span>cipales hip\u00f3tesis utilizadas en<span class=\"__1 _16\"></span> los test <span class=\"__1 _10\"></span>de deterioro y <span class=\"__1 _16\"></span>el an\u00e1lisis de<span class=\"__1 _10\"></span> <span class=\"__1 _10\"></span>sensibil<span class=\"__1 _13\"></span>idad <span class=\"__1 _16\"></span>de los <span class=\"__1 _10\"></span>ejercicios </div></div><div class=\"c_1 w1_1 h0_1 gs2d\"><div class=\"t_1 m0_1 x1_1 h1_1 y25a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">anuales terminados el<span class=\"__1 _13\"></span> 31 de diciembre d<span class=\"__1 _13\"></span>e 2024 y 2023 se detalla<span class=\"__1 _13\"></span>n en las Notas 8 <span class=\"lsf_1\">y </span>9.<span class=\"__1 _55\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "d)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Deterioro de valor d<span class=\"__1 _13\"></span>e activos materiales, intangible<span class=\"__1 _13\"></span>s y fondos de comercio<span class=\"__1 _13\"></span> </span>En <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>cad<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>balance <span class=\"__1 _d\"> </span>consolidado, <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _d\"> </span>revisa <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>importes <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>libros <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>sus <span class=\"__1 _d\"> </span>activos<span class=\"__1 _13\"></span> materiales <span class=\"__1 _12\"></span>e <span class=\"__1 _12\"></span>int<span class=\"__1 _13\"></span>angibles <span class=\"__1 _13\"></span>pa<span class=\"__1 _13\"></span>ra <span class=\"__1 _13\"></span>determ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nar <span class=\"__1 _12\"></span>si <span class=\"__1 _12\"></span>exist<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>indicios <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>que <span class=\"__1 _13\"></span>dichos <span class=\"__1 _14\"></span>activos <span class=\"__1 _12\"></span>hayan <span class=\"__1 _12\"></span>sufrido <span class=\"__1 _12\"></span>un<span class=\"__1 _13\"></span>a p\u00e9rdida <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>deterioro d<span class=\"__1 _13\"></span>e va<span class=\"__1 _13\"></span>lor. Si <span class=\"__1 _13\"></span>existe <span class=\"__1 _13\"></span>cualquier <span class=\"__1 _13\"></span>indicio,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el i<span class=\"__1 _13\"></span>mporte rec<span class=\"__1 _13\"></span>uperable d<span class=\"__1 _13\"></span>el activo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>calcula con e<span class=\"__1 _13\"></span>l objeto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>determinar <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>alcance d<span class=\"__1 _13\"></span>e la <span class=\"__1 _13\"></span>p\u00e9rdida p<span class=\"__1 _13\"></span>or deterioro<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>valor (si <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>hubiera). En <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>activo <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>gen<span class=\"__1 _13\"></span>ere <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>s\u00ed <span class=\"__1 _13\"></span>mismo <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>sean <span class=\"__1 _12\"></span>independientes<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>otros <span class=\"__1 _13\"></span>activos, <span class=\"__1 _12\"></span>el Grupo calcula el <span class=\"__1 _16\"></span>imp<span class=\"__1 _13\"></span>orte <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ecuperable de <span class=\"__1 _10\"></span>la unidad generadora de <span class=\"__1 _10\"></span>efectivo a la <span class=\"__1 _16\"></span>que pertenece el activo. Los <span class=\"__1 _21\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>intangibles <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>los <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>no <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>ha <span class=\"__1 _21\"></span>iniciado <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>mortizaci\u00f3n <span class=\"__1 _21\"></span>son <span class=\"__1 _21\"></span>so<span class=\"__1 _13\"></span>metidos <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>prueba<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>deterioro<span class=\"__1 _13\"></span> de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>enos <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>cierre <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _13\"></span>anua<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>tod<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>caso, <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>antelaci\u00f3n <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>di<span class=\"__1 _10\"></span>cho <span class=\"__1 _12\"></span>cierre <span class=\"__1 _14\"></span>si existen indicios al resp<span class=\"__1 _13\"></span>ecto. En el caso de los i<span class=\"__1 _13\"></span>nmuebles asociados a los<span class=\"__1 _13\"></span> centros productivos del Grupo<span class=\"__1 _13\"></span><span class=\"lse_1\">, </span>estos no est\u00e1n asi<span class=\"__1 _13\"></span>gn<span class=\"__1 _10\"></span>ados<span class=\"__1 _13\"></span> a <span class=\"__1 _16\"></span><span class=\"ls0_1\">ninguna unidad <span class=\"__1 _16\"></span>generadora <span class=\"__1 _16\"></span>de efe<span class=\"__1 _10\"></span>ctivo <span class=\"__1 _16\"></span>(en<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>adel<span class=\"__1 _13\"></span>an<span class=\"__1 _10\"></span>te UGE) <span class=\"__1 _16\"></span>espec\u00edfica, <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>son <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>uso <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>m\u00fan <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>ara </span>distintas <span class=\"__1 _13\"></span>UGEs, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mayor\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ellas <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>un intang<span class=\"__1 _13\"></span>ible <span class=\"__1 _13\"></span>o fond<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>comerc<span class=\"__1 _13\"></span>io asign<span class=\"__1 _13\"></span>ado, p<span class=\"__1 _13\"></span>or lo <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>se incluyen en<span class=\"__1 _10\"></span> el <span class=\"__1 _16\"></span>valor en libros <span class=\"__1 _10\"></span>al <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ealizar <span class=\"__1 _16\"></span>los tests de<span class=\"__1 _10\"></span> deterioro. <span class=\"__1 _16\"></span>N<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>obstante<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>los costes rel<span class=\"__1 _10\"></span>acionados<span class=\"__1 _13\"></span> con \u00e9stos est\u00e1n imp<span class=\"__1 _13\"></span>utados seg\u00fan criterios de <span class=\"__1 _13\"></span>asignaci\u00f3n razonables a <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os distintos <span class=\"__1 _13\"></span>productos, que son los<span class=\"__1 _13\"></span> qu<span class=\"ls0_1\">e en<span class=\"__1 _13\"></span> \u00faltima instanc<span class=\"__1 _13\"></span>ia son <span class=\"__1 _13\"></span>considerados como <span class=\"__1 _13\"></span>UGE a <span class=\"__1 _13\"></span>efectos de <span class=\"__1 _13\"></span>los test <span class=\"__1 _13\"></span>de deterioro<span class=\"__1 _13\"></span> realizados por </span>el Grupo. Asimismo, no <span class=\"__1 _13\"></span>hay ning\u00fan inmueble cuyo us<span class=\"__1 _13\"></span>o sea espec\u00edfico para un solo producto <span class=\"__1 _13\"></span>o UGE.<span class=\"__1 _13\"></span> De estos ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos no <span class=\"__1 _13\"></span>se han r<span class=\"__1 _13\"></span>eal<span class=\"__1 _16\"></span>iza<span class=\"__1 _13\"></span>do test de d<span class=\"__1 _13\"></span>eterioro porque no <span class=\"__1 _13\"></span>han existido in<span class=\"__1 _13\"></span>dicios. En el supuesto<span class=\"__1 _13\"></span> caso <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>haberlos<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>se <span class=\"__1 _14\"></span>habr\u00eda <span class=\"__1 _12\"></span>realizado <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>an\u00e1l<span class=\"__1 _13\"></span>isis <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>cadena <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>valor <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>pr<span class=\"__1 _13\"></span>oducto <span class=\"__1 _12\"></span>asociado <span class=\"__1 _12\"></span>(que suele <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>er <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>UG<span class=\"__1 _13\"></span>E <span class=\"__1 _14\"></span>m\u00e1s <span class=\"__1 _19\"></span>f\u00e1c<span class=\"__1 _13\"></span>ilmente <span class=\"__1 _14\"></span>ident<span class=\"__1 _13\"></span>ifi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>able) <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _14\"></span>evaluar <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>i <span class=\"__1 _14\"></span>alg\u00fan <span class=\"__1 _19\"></span>activo <span class=\"__1 _19\"></span>tan<span class=\"__1 _13\"></span>gible <span class=\"__1 _14\"></span>pudiera <span class=\"__1 _d\"> </span>verse afectado (por ejemp<span class=\"__1 _13\"></span>lo, alg\u00fan producto que fuera disc<span class=\"__1 _13\"></span>ontinuado o retirado del mer<span class=\"__1 _13\"></span>cado).<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>importe <span class=\"__1 _12\"></span>recuperable <span class=\"__1 _12\"></span>se <span class=\"__1 _13\"></span>determina <span class=\"__1 _12\"></span>como <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>mayor <span class=\"__1 _12\"></span>importe <span class=\"__1 _12\"></span>entre <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _12\"></span>menos <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>oste de <span class=\"__1 _19\"></span>venta <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>uso. <span class=\"__1 _d\"> </span>A<span class=\"__1 _10\"></span>l <span class=\"__1 _19\"></span>evaluar <span class=\"__1 _d\"> </span>el<span class=\"__1 _16\"></span> <span class=\"__1 _d\"> </span>valor <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>u<span class=\"__1 _13\"></span>so, <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"> </span>futuros <span class=\"__1 _d\"> </span>flujos <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _14\"></span>estimad<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> descuentan <span class=\"__1 _13\"></span>a su <span class=\"__1 _13\"></span>valor actual <span class=\"__1 _13\"></span>utilizando <span class=\"__1 _13\"></span>un tipo <span class=\"__1 _13\"></span>de des<span class=\"__1 _13\"></span>cuento <span class=\"__1 _13\"></span>que ref<span class=\"__1 _13\"></span>leja las <span class=\"__1 _13\"></span>valoraciones <span class=\"__1 _13\"></span>actuales del mercado <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>respecto <span class=\"__1 _13\"></span>al v<span class=\"__1 _13\"></span>alor temp<span class=\"__1 _13\"></span>oral de<span class=\"__1 _13\"></span>l dinero <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>espec\u00edficos <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>para e<span class=\"__1 _13\"></span>l que <span class=\"__1 _13\"></span>no<span class=\"__1 _13\"></span> se <span class=\"__1 _14\"></span>han <span class=\"__1 _12\"></span>ajustado <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>futuros <span class=\"__1 _14\"></span>flujos <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>efectivo <span class=\"__1 _12\"></span>es<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>mados. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>valor <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>uso <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>calcula <span class=\"__1 _12\"></span>aplican<span class=\"__1 _13\"></span>do <span class=\"__1 _12\"></span>tanto flujos <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>aja <span class=\"__1 _16\"></span>como <span class=\"__1 _10\"></span>una <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>asa <span class=\"__1 _16\"></span>de de<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>cuento <span class=\"__1 _16\"></span>despu<span class=\"__1 _13\"></span>\u00e9s <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>im<span class=\"__1 _13\"></span>puestos. <span class=\"__1 _16\"></span>El <span class=\"__1 _10\"></span>hecho <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>utilizar dichas <span class=\"__1 _16\"></span>variables<span class=\"__1 _13\"></span> (tipo  de <span class=\"__1 _e\"> </span>descuen<span class=\"__1 _13\"></span>to <span class=\"__1 _e\"> </span>y  flujos  de  tesorer\u00eda)  an<span class=\"__1 _16\"></span>tes<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>o  despu\u00e9s  de <span class=\"__1 _e\"> </span>i<span class=\"__1 _13\"></span>mpuestos  no<span class=\"__1 _10\"></span>  supone  un <span class=\"__1 _e\"> </span>camb<span class=\"__1 _13\"></span>io significativo en el resul<span class=\"__1 _13\"></span>tado del an\u00e1lisis realizado.<span class=\"__1 _13\"></span> La t<span class=\"__1 _13\"></span>asa de <span class=\"__1 _13\"></span>descuento <span class=\"__1 _13\"></span>usada <span class=\"__1 _13\"></span>se revisa<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>forma p<span class=\"__1 _13\"></span>eri\u00f3dica (c<span class=\"__1 _13\"></span>omo m\u00ednimo <span class=\"__1 _13\"></span>cada s<span class=\"__1 _13\"></span>eis mes<span class=\"__1 _13\"></span>es) <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>tiene en cuenta <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>istintos <span class=\"__1 _16\"></span>compo<span class=\"__1 _13\"></span>nentes <span class=\"__1 _16\"></span>que reflejan el <span class=\"__1 _21\"></span>en<span class=\"__1 _13\"></span>torno <span class=\"__1 _16\"></span>macroecon\u00f3<span class=\"__1 _13\"></span>mico <span class=\"__1 _16\"></span>del momento, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _16\"></span>el coste <span class=\"__1 _16\"></span>de la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>(normal<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>asociado <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>p\u00fablica <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>territ<span class=\"__1 _13\"></span>orio e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>cuesti\u00f3n), <span class=\"__1 _13\"></span>la Beta sectorial y las pri<span class=\"__1 _13\"></span>mas de riesgo por tam<span class=\"__1 _13\"></span>a\u00f1o. Si se estima que el importe<span class=\"__1 _13\"></span> recuperable de un activo (o una unidad generadora <span class=\"__1 _13\"></span>de efectivo) es inferior a <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>libros, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>libros <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo <span class=\"__1 _13\"></span>(unidad <span class=\"__1 _13\"></span>genera<span class=\"__1 _13\"></span>dora <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo) <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>reduce <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>su<span class=\"__1 _55\"> </span> importe r<span class=\"__1 _13\"></span>ecuperable. <span class=\"__1 _13\"></span>Inmediatamente s<span class=\"__1 _13\"></span>e reconoce <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>p\u00e9rdida por <span class=\"__1 _13\"></span>deterioro <span class=\"__1 _13\"></span>de valor <span class=\"__1 _13\"></span>en la <span class=\"__1 _13\"></span>cuenta d<span class=\"__1 _13\"></span>e p\u00e9rdidas y gananc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>as consolidad<span class=\"__1 _13\"></span>a. Las p\u00e9rdidas relac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>onadas <span class=\"__1 _13\"></span>con el deterioro de valor <span class=\"__1 _13\"></span>de la UGE reducen el va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or del f<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>do de co<span class=\"__1 _13\"></span>mercio asignado <span class=\"__1 _16\"></span>a la <span class=\"__1 _16\"></span>misma <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>a continuaci\u00f3n <span class=\"__1 _16\"></span>a los <span class=\"__1 _16\"></span>dem\u00e1s activos <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la UGE, <span class=\"__1 _21\"></span>pr<span class=\"__1 _13\"></span>orrateando <span class=\"__1 _16\"></span>en funci\u00f3n <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>va<span class=\"__1 _13\"></span>lor contable <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ada <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>no<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"> </span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos, <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>el <span class=\"__1 _d\"> </span>l\u00edmite <span class=\"__1 _19\"></span>pa<span class=\"__1 _13\"></span>ra <span class=\"__1 _19\"></span>cada <span class=\"__1 _d\"> </span>uno <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>llos <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"> </span>mayor <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>valor razonable menos los coste<span class=\"__1 _13\"></span>s de enajenaci\u00f3n o disposic<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> por otra v\u00eda, su v<span class=\"__1 _13\"></span>alor en uso y cero.<span class=\"__1 _13\"></span> Cuando <span class=\"__1 _12\"></span>una <span class=\"__1 _12\"></span>p\u00e9r<span class=\"__1 _13\"></span>dida <span class=\"__1 _13\"></span>por <span class=\"__1 _14\"></span>deterioro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>rev<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>erte <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>osteriormente <span class=\"__1 _12\"></span>(circunstancia <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>permit<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>da <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l caso <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"></span>fondo <span class=\"__1 _d\"> </span>de<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>comerc<span class=\"__1 _13\"></span>io), <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>importe <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>libros <span class=\"__1 _19\"> </span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>activo <span class=\"__1 _d\"> </span>(UGE) <span class=\"__1 _d\"> </span>se <span class=\"__1 _14\"></span>increme<span class=\"__1 _13\"></span>nta <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"> </span>es<span class=\"__1 _13\"></span>timaci\u00f3n revisada de <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>importe recuperable, pero de <span class=\"__1 _16\"></span>tal modo que <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> importe <span class=\"__1 _10\"></span>en libros i<span class=\"__1 _10\"></span>ncrementado<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>no supere el <span class=\"__1 _21\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>ibros <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>habr\u00eda <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span>terminado <span class=\"__1 _21\"></span>de no <span class=\"__1 _21\"></span>haberse <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>econocido <span class=\"__1 _21\"></span>ning<span class=\"__1 _13\"></span>un<span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>p\u00e9rdida <span class=\"__1 _16\"></span>por deterior<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>(UGE) <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>anteriores. <span class=\"__1 _13\"></span>Inmedia<span class=\"__1 _13\"></span>tamente s<span class=\"__1 _13\"></span>e recon<span class=\"__1 _13\"></span>oce <span class=\"__1 _13\"></span>una reversi<span class=\"__1 _13\"></span>\u00f3n de una <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>\u00e9rdida <span class=\"__1 _13\"></span>por <span class=\"__1 _12\"></span>deterioro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>como <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>ngreso <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>cuenta <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>p\u00e9rdidas <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>ganancias <span class=\"__1 _12\"></span>consolidada<span class=\"__1 _13\"></span>, hasta dicho l\u00edmite.<span class=\"__1 _13\"></span> Para <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>caso del <span class=\"__1 _16\"></span>fondo de <span class=\"__1 _16\"></span>comercio<span class=\"__1 _13\"></span>, <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>an<span class=\"__1 _13\"></span>\u00e1lisis <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>deterioro, que <span class=\"__1 _16\"></span>se efe<span class=\"__1 _10\"></span>ct\u00faa <span class=\"__1 _10\"></span>con l<span class=\"__1 _10\"></span>a pe<span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>iodicidad <span class=\"__1 _16\"></span>descrita en <span class=\"__1 _d\"> </span>l<span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>Nota <span class=\"__1 _d\"> </span>5-<span class=\"ls7_1\">a)</span>. <span class=\"__1 _d\"> </span>En <span class=\"__1 _19\"></span>caso <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>ser<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>prec<span class=\"__1 _13\"></span>iso <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>reconocimiento <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>p\u00e9rdida<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>deterioro <span class=\"__1 _d\"> </span>del <span class=\"__1 _19\"></span>fondo<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>de comercio, \u00e9sta no es rev<span class=\"__1 _13\"></span>ersible.  En general, la metodolog\u00eda utilizada por el <span class=\"__1 _16\"></span>Gru<span class=\"__1 _13\"></span>po Almi<span class=\"__1 _10\"></span>rall para los test de deterioro en <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>ase <span class=\"__1 _10\"></span>al valor en uso <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>afectos <span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>UGEs<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>fondo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omercio <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>basa en <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span>timaci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>proyec<span class=\"__1 _13\"></span>ciones de <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>basados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>presupuestos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>aprobados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Direcc<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>cubren <span class=\"__1 _13\"></span>un periodo <span class=\"__1 _13\"></span>expl\u00edcito m\u00edn<span class=\"__1 _13\"></span>imo de <span class=\"__1 _13\"></span>5 a\u00f1os. <span class=\"__1 _13\"></span>Los flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo m\u00e1s <span class=\"__1 _13\"></span>all\u00e1 del <span class=\"__1 _13\"></span>periodo <span class=\"__1 _13\"></span>explicito <span class=\"__1 _13\"></span>se extr<span class=\"__1 _13\"></span>ap<span class=\"__1 _10\"></span>olan usando <span class=\"__1 _13\"></span>tasas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>crec<span class=\"__1 _13\"></span>imiento <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>perpetuidad <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>g) <span class=\"__1 _13\"></span>negativas <span class=\"__1 _13\"></span>ya <span class=\"__1 _13\"></span>que, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>pro<span class=\"__1 _13\"></span>pia <span class=\"__1 _13\"></span>naturaleza <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>sector,<span class=\"__1 _13\"></span> los <span class=\"__1 _13\"></span>productos, <span class=\"__1 _13\"></span>a la <span class=\"__1 _13\"></span>larga, <span class=\"__1 _13\"></span>tienden <span class=\"__1 _13\"></span>a s<span class=\"__1 _13\"></span>er sus<span class=\"__1 _13\"></span>tituido<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>nuevos <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>inn<span class=\"__1 _10\"></span>ovadores<span class=\"__1 _13\"></span> o <span class=\"__1 _13\"></span>ven <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>precio sensiblemente rebajado como consec<span class=\"__1 _13\"></span>uencia de l<span class=\"__1 _10\"></span>a aparici\u00f3n de nuevos tratamientos y/o por la entrada<span class=\"__1 _13\"></span> de <span class=\"__1 _16\"></span>gen\u00e9ricos y <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>ta<span class=\"__1 _13\"></span>nto <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sideran a <span class=\"__1 _16\"></span>largo <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>lazo <span class=\"__1 _16\"></span>escenarios de <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>recimiento <span class=\"__1 _16\"></span>perman<span class=\"__1 _13\"></span>ente. Esto es  acorde  t<span class=\"__1 _13\"></span>ambi\u00e9n  a  lo <span class=\"__1 _b_1\"> </span>que  establece <span class=\"__1 _b_1\"> </span>la  NIC <span class=\"__1 _b_1\"> </span>36  sobre  la <span class=\"__1 _b_1\"> </span>gu\u00eda  para  tasa<span class=\"__1 _13\"></span>s  de  crecimiento<span class=\"__1 _12\"></span>  en<span class=\"__1 _13\"></span> proyecciones financier<span class=\"__1 _13\"></span>as. Para <span class=\"__1 _12\"></span>determ<span class=\"__1 _13\"></span>inados <span class=\"__1 _12\"></span>activos <span class=\"__1 _14\"></span>(como <span class=\"__1 _12\"></span>pueden <span class=\"__1 _14\"></span>ser <span class=\"__1 _12\"></span>produc<span class=\"__1 _13\"></span>tos <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>desarrollo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>a\u00fan <span class=\"__1 _14\"></span>no <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>amortizan) <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e usan proyecciones financi<span class=\"__1 _13\"></span>eras detalladas que van <span class=\"__1 _13\"></span>de los 10 a l<span class=\"__1 _10\"></span>os 18 a\u00f1os (depen<span class=\"__1 _13\"></span>diendo de la vida \u00fatil esperada <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>activo) <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>aplica <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>probabilidad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u00e9xito <span class=\"__1 _12\"></span>del <span class=\"__1 _13\"></span>proyecto <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e es<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>ma <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>renta residual <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>sig<span class=\"__1 _13\"></span>uientes <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>base <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>tasa <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>creci<span class=\"__1 _13\"></span>miento <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>tipolog\u00eda<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y antig\u00fcedad de los <span class=\"__1 _13\"></span>productos basada en la experiencia<span class=\"__1 _13\"></span> con \u00e9stos.<span class=\"__1 _13\"></span> Para el resto <span class=\"__1 _16\"></span>de los activos intangibles se realiza <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>test<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>de deterioro s\u00f3lo <span class=\"__1 _10\"></span>en aquellos casos en los <span class=\"__1 _16\"></span>que existen <span class=\"__1 _e\"> </span>indicios <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>deterioro<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>quellos <span class=\"__1 _d\"> </span>que <span class=\"__1 _e\"> </span>est\u00e9n <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>curso<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>(normal<span class=\"__1 _13\"></span>mente <span class=\"__1 _d\"> </span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>en <span class=\"__1 _e\"> </span>fase <span class=\"__1 _e\"> </span>de desarrollo). Las <span class=\"__1 _13\"></span>proyecc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _13\"></span>financ<span class=\"__1 _13\"></span>ieras <span class=\"__1 _13\"></span>proyectadas <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>cada <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>unidades <span class=\"__1 _13\"></span>gen<span class=\"__1 _13\"></span>eradoras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _12\"></span>o activo consisten <span class=\"__1 _10\"></span>en la estimaci\u00f3n <span class=\"__1 _10\"></span>de los <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>lujos <span class=\"__1 _16\"></span>netos<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de tesorer\u00eda despu\u00e9s de <span class=\"__1 _10\"></span>impuestos, determinados a partir de la <span class=\"__1 _13\"></span>estimaci\u00f3n de las ventas y <span class=\"__1 _13\"></span>m\u00e1rgenes brutos y de<span class=\"__1 _13\"></span>m\u00e1s costes previstos para<span class=\"__1 _13\"></span> dicha unidad generadora de efect<span class=\"__1 _13\"></span>ivo. Las proyecciones est\u00e1n b<span class=\"__1 _13\"></span>asadas en hip\u00f3tesis razonabl<span class=\"__1 _13\"></span>es y<span class=\"__1 _13\"></span> fund<span class=\"__1 _10\"></span>amentadas.<span class=\"__1 _13\"></span> Los flujos de caja son esti<span class=\"__1 _10\"></span>mados en funci\u00f3n del ciclo de madurez del producto, el tama\u00f1o del mercado (que <span class=\"__1 _13\"></span>depende <span class=\"__1 _13\"></span>del tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>dolencia <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>del n<span class=\"__1 _13\"></span>ivel de <span class=\"__1 _13\"></span>diagn\u00f3stico <span class=\"__1 _13\"></span>de \u00e9s<span class=\"__1 _13\"></span>ta), las <span class=\"__1 _13\"></span>caracter\u00edsticas<span class=\"__1 _13\"></span> terap\u00e9uticas del <span class=\"__1 _12\"></span>prop<span class=\"__1 _13\"></span>io <span class=\"__1 _12\"></span>producto <span class=\"__1 _14\"></span>(en <span class=\"__1 _12\"></span>funci\u00f3n <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>valor <span class=\"__1 _14\"></span>cl\u00ednico <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _12\"></span>producto <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>estima <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>% <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>cuota <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>mercad<span class=\"__1 _13\"></span>o dentro <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _d\"> </span>\u00e1rea <span class=\"__1 _d\"> </span>t<span class=\"__1 _13\"></span>erap\u00e9utica) <span class=\"__1 _d\"> </span>y <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>precio <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>reembols<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>esperado. <span class=\"__1 _e\"> </span>A <span class=\"__1 _d\"> </span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _d\"> </span>respecto, <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>nte <span class=\"__1 _d\"> </span>en<span class=\"__1 _13\"></span>tornos<span class=\"__1 _13\"></span> macroecon\u00f3micos m\u00e1s dur<span class=\"__1 _13\"></span>os es cierto que los gobiernos de los distintos territorio<span class=\"__1 _13\"></span>s tienen incentivos a limitar <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>gasto <span class=\"__1 _13\"></span>sanitario <span class=\"__1 _13\"></span>(si<span class=\"__1 _13\"></span>endo<span class=\"__1 _16\"></span> <span class=\"__1 _12\"></span>una <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>med<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>camentos <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>tratamie<span class=\"__1 _13\"></span>ntos <span class=\"__1 _13\"></span>financiados), pero <span class=\"__1 _16\"></span>estas <span class=\"__1 _16\"></span>medidas de<span class=\"__1 _16\"></span> contenci\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>gasto <span class=\"__1 _16\"></span>pue<span class=\"__1 _13\"></span>den <span class=\"__1 _21\"></span>reves<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>r <span class=\"__1 _16\"></span>distintas <span class=\"__1 _16\"></span>form<span class=\"__1 _13\"></span>as, <span class=\"__1 _21\"></span>tales <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>prevalenc<span class=\"__1 _13\"></span>ia de  trata<span class=\"__1 _13\"></span>mientos  gen\u00e9ricos<span class=\"__1 _13\"></span>  alternativos, <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>limitaci\u00f3n <span class=\"__1 _b_1\"> </span>del  n\u00fam<span class=\"__1 _13\"></span>ero <span class=\"__1 _b_1\"> </span>de  paci<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tes <span class=\"__1 _b_1\"> </span>tratados,  b<span class=\"__1 _13\"></span>ajadas unilaterales <span class=\"__1 _13\"></span>de precio <span class=\"__1 _13\"></span>de ciertos<span class=\"__1 _13\"></span> medicamentos, <span class=\"__1 _13\"></span>etc\u00e9tera, <span class=\"__1 _13\"></span>por lo <span class=\"__1 _13\"></span>que es <span class=\"__1 _13\"></span>dif\u00edcil de <span class=\"__1 _13\"></span>estimar s<span class=\"__1 _13\"></span>in saber <span class=\"__1 _13\"></span>las medidas <span class=\"__1 _12\"></span>concretas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>uedan <span class=\"__1 _12\"></span>aplicarse <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>aun <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ene <span class=\"__1 _12\"></span>cierto <span class=\"__1 _14\"></span>margen <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>adaptarse <span class=\"__1 _14\"></span>en muchos casos.<span class=\"__1 _13\"></span> Las <span class=\"__1 _13\"></span>variables <span class=\"__1 _13\"></span>claves de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>test <span class=\"__1 _13\"></span>de det<span class=\"__1 _13\"></span>erioro realiz<span class=\"__1 _13\"></span>ados por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>corresponden, <span class=\"__1 _13\"></span>principalmente, <span class=\"__1 _13\"></span>a la <span class=\"__1 _14\"></span>evoluci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>v<span class=\"__1 _13\"></span>entas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ca<span class=\"__1 _13\"></span>da <span class=\"__1 _14\"></span>uno <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"></span>distin<span class=\"__1 _13\"></span>tos <span class=\"__1 _14\"></span>f\u00e1rmacos, <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>cu<span class=\"__1 _13\"></span>ales <span class=\"__1 _14\"></span>est\u00e1n <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda actualmente <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>fase<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>comercializaci<span class=\"__1 _13\"></span>\u00f3n, <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _19\"></span>las <span class=\"__1 _14\"></span>tasas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>descuento<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>aplicadas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>tasa <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e<span class=\"__1 _55\"> </span>crecimiento a per<span class=\"__1 _13\"></span>petuidad. Otras hip\u00f3tesis com<span class=\"__1 _13\"></span>o el margen bruto o <span class=\"__1 _13\"></span>los flujos de caj<span class=\"ls7_1\">a n</span>o se co<span class=\"__1 _13\"></span>nsideran claves por mostrar me<span class=\"__1 _13\"></span>nos incertidumbre:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Respecto <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>margen <span class=\"__1 _14\"></span>bruto, <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>cos<span class=\"__1 _13\"></span>tes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>venta <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>muchos <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"></span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>sujetos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>test <span class=\"__1 _19\"></span>de </span>deterioro est\u00e1<span class=\"__1 _13\"></span>n fijados a co<span class=\"__1 _13\"></span>ntratos de suministro<span class=\"__1 _13\"></span> con <span class=\"__1 _13\"></span>los licenciatarios <span class=\"__1 _13\"></span>originales, por <span class=\"__1 _13\"></span>lo general a un porcen<span class=\"__1 _13\"></span>taje del <span class=\"__1 _13\"></span>precio de<span class=\"__1 _13\"></span> venta <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>productos<span class=\"__1 _13\"></span>. Por <span class=\"__1 _13\"></span>lo tanto, <span class=\"__1 _13\"></span>no es <span class=\"__1 _13\"></span>habitual <span class=\"__1 _13\"></span>que se <span class=\"__1 _13\"></span>repercuta el coste de inflaci\u00f3<span class=\"__1 _13\"></span>n. Asimismo, <span class=\"__1 _13\"></span>los gastos operativos asoc<span class=\"__1 _13\"></span>iados a la fabricaci\u00f3n r<span class=\"__1 _13\"></span>ep<span class=\"__1 _10\"></span>resentan<span class=\"__1 _13\"></span> una parte peque<span class=\"__1 _13\"></span>\u00f1a del c<span class=\"__1 _13\"></span>oste total de<span class=\"__1 _13\"></span>l producto (por<span class=\"__1 _13\"></span> ejemplo, <span class=\"__1 _13\"></span>los suministros)<span class=\"__1 _13\"></span> a<span class=\"__1 _13\"></span> lo que <span class=\"__1 _13\"></span>hay que <span class=\"__1 _13\"></span>a\u00f1adir que la <span class=\"__1 _10\"></span>mayor\u00eda de los productos que <span class=\"__1 _10\"></span>fabrica el Grupo no <span class=\"__1 _10\"></span>tienen ning\u00fan activo intangible asociado.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Respecto<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>flujos <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>caj<span class=\"__1 _13\"></span>a, <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>general, <span class=\"__1 _19\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>ector <span class=\"__1 _19\"></span>farmac<span class=\"__1 _13\"></span>\u00e9utico <span class=\"__1 _19\"></span>es <span class=\"__1 _d\"> </span>antic\u00edclico, <span class=\"__1 _d\"> </span>pu<span class=\"__1 _10\"></span>esto <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>los </span>tratamientos cr\u00f3nicos<span class=\"__1 _13\"></span> y de prescripci\u00f3n<span class=\"__1 _13\"></span>, suelen tener una <span class=\"__1 _13\"></span>demanda estable y no s<span class=\"__1 _13\"></span>e b<span class=\"__1 _10\"></span>enefician<span class=\"__1 _13\"></span>, ni tampoco se ven perjud<span class=\"__1 _13\"></span>icados, por escenarios <span class=\"__1 _13\"></span>macroecon\u00f3micos favorables <span class=\"__1 _13\"></span>o de recesi\u00f3n.<span class=\"__1 _13\"></span> En <span class=\"__1 _12\"></span>cuanto <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span>nsibilidad <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las <span class=\"__1 _14\"></span>hip\u00f3tesis <span class=\"__1 _12\"></span>clave, <span class=\"__1 _14\"></span>la <span class=\"__1 _13\"></span>D<span class=\"__1 _13\"></span>irecci\u00f3n <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _19\"></span>cons<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dera <span class=\"__1 _14\"></span>el <span class=\"__1 _13\"></span>1<span class=\"__1 _13\"></span>0% <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _12\"></span>un<span class=\"__1 _13\"></span> intervalo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>desviaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>suficiente <span class=\"__1 _13\"></span>holgura <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>absorber <span class=\"__1 _13\"></span>eventos <span class=\"__1 _13\"></span>inesperado<span class=\"__1 _13\"></span>s m\u00e1s <span class=\"__1 _13\"></span>all\u00e1 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que se <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sidera <span class=\"__1 _19\"></span>razo<span class=\"__1 _13\"></span>nable <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>condiciones <span class=\"__1 _19\"></span>norma<span class=\"__1 _13\"></span>les <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"></span>evo<span class=\"__1 _13\"></span>luci\u00f3n <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>negocio<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>base <span class=\"__1 _19\"></span>al <span class=\"__1 _d\"> </span>an\u00e1lisis retrospectivo de estim<span class=\"__1 _13\"></span>aciones realizadas en el pasado.<span class=\"__1 _13\"></span> En cuanto a <span class=\"__1 _16\"></span>las hip\u00f3tesis de tasa de <span class=\"__1 _16\"></span>descu<span class=\"__1 _13\"></span>ento y tasa de <span class=\"__1 _16\"></span>crec<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>miento a perpetuidad, se <span class=\"__1 _10\"></span>ha establecido<span class=\"__1 _13\"></span> medio punto <span class=\"__1 _13\"></span>como razonab<span class=\"__1 _13\"></span>le en funci\u00f3n d<span class=\"__1 _13\"></span>e los increm<span class=\"__1 _13\"></span>entos experimentados <span class=\"__1 _13\"></span>en los <span class=\"__1 _13\"></span>\u00fal<span class=\"__1 _10\"></span>timos <span class=\"__1 _13\"></span>ejercicios, en el primer caso, <span class=\"__1 _13\"></span>y a una hip\u00f3tesis conservadora <span class=\"__1 _13\"></span>en el segundo caso.<span class=\"__1 _13\"></span> Las prin<span class=\"__1 _10\"></span>cipales hip\u00f3tesis utilizadas en<span class=\"__1 _16\"></span> los test <span class=\"__1 _10\"></span>de deterioro y <span class=\"__1 _16\"></span>el an\u00e1lisis de<span class=\"__1 _10\"></span> <span class=\"__1 _10\"></span>sensibil<span class=\"__1 _13\"></span>idad <span class=\"__1 _16\"></span>de los <span class=\"__1 _10\"></span>ejercicios anuales terminados el<span class=\"__1 _13\"></span> 31 de diciembre d<span class=\"__1 _13\"></span>e 2024 y 2023 se detalla<span class=\"__1 _13\"></span>n en las Notas 8 <span class=\"lsf_1\">y </span>9.<span class=\"__1 _55\"> </span>b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Deterioro de fondos de <span class=\"__1 _13\"></span>comercio y activos intangi<span class=\"__1 _13\"></span>bles </span>La <span class=\"__1 _13\"></span>determinaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>potencial <span class=\"__1 _13\"></span>p\u00e9rdida<span class=\"__1 _13\"></span> por<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>deterioro <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>fo<span class=\"__1 _13\"></span>nd<span class=\"__1 _10\"></span>os <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omercio, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>tamb<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00e9n de los activos intangibles con posibles indicios de deterioro, requiere<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span>l uso d<span class=\"__1 _10\"></span>e juicios y estimaciones referentes <span class=\"__1 _1c\"> </span>al <span class=\"__1 _1b\"> </span>valor <span class=\"__1 _c\"> </span>r<span class=\"__1 _13\"></span>ecuperable <span class=\"__1 _1c\"> </span>de <span class=\"__1 _1b\"> </span>los <span class=\"__1 _1c\"> </span>mismos. <span class=\"__1 _1c\"> </span>Dich<span class=\"__1 _13\"></span>os <span class=\"__1 _1c\"> </span>j<span class=\"__1 _13\"></span>uicios <span class=\"__1 _1c\"> </span>y <span class=\"__1 _1c\"> </span>estimacion<span class=\"__1 _13\"></span>es <span class=\"__1 _c\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _c\"> </span>r<span class=\"__1 _13\"></span>efieren, principalmente, <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>determinac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>flujos <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>efectivo <span class=\"__1 _d\"> </span>asociados <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>pertinentes <span class=\"__1 _d\"> </span>unidad<span class=\"__1 _13\"></span>es generadoras <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>efectivo <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>ciertas <span class=\"__1 _14\"></span>asunciones <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>relaci\u00f3n <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>tipos <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>utilizados <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>el descuento <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>flujos <span class=\"__1 _16\"></span>(N<span class=\"__1 _13\"></span>ota <span class=\"__1 _21\"></span>5-<span class=\"__1 _13\"></span><span class=\"ls7_1\">d)</span> <span class=\"__1 _21\"></span><span class=\"lsf_1\">y <span class=\"__1 _21\"></span><span class=\"ls0_1\">8). <span class=\"__1 _10\"></span>La <span class=\"__1 _16\"></span>utilizaci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>otros <span class=\"__1 _16\"></span>supues<span class=\"__1 _13\"></span>tos <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>an\u00e1lisis <span class=\"__1 _10\"></span>del <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _21\"></span>recuperab<span class=\"__1 _13\"></span>le </span></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>fondos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>comercio <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>activos <span class=\"__1 _14\"></span>intangibles <span class=\"__1 _14\"></span>podr<span class=\"__1 _13\"></span>\u00eda <span class=\"__1 _14\"></span>dar <span class=\"__1 _14\"></span>lugar <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>otras <span class=\"__1 _19\"></span>consideraciones <span class=\"__1 _19\"></span>sobre <span class=\"__1 _d\"> </span><span class=\"lsf_1\">su</span> deterioro. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "Deterioro de valor d<span class=\"__1 _13\"></span>e activos materiales, intangible<span class=\"__1 _13\"></span>s y fondos de comercio<span class=\"__1 _13\"></span> En <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>cad<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>balance <span class=\"__1 _d\"> </span>consolidado, <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _d\"> </span>revisa <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>importes <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>libros <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>sus <span class=\"__1 _d\"> </span>activos<span class=\"__1 _13\"></span> materiales <span class=\"__1 _12\"></span>e <span class=\"__1 _12\"></span>int<span class=\"__1 _13\"></span>angibles <span class=\"__1 _13\"></span>pa<span class=\"__1 _13\"></span>ra <span class=\"__1 _13\"></span>determ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nar <span class=\"__1 _12\"></span>si <span class=\"__1 _12\"></span>exist<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>indicios <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>que <span class=\"__1 _13\"></span>dichos <span class=\"__1 _14\"></span>activos <span class=\"__1 _12\"></span>hayan <span class=\"__1 _12\"></span>sufrido <span class=\"__1 _12\"></span>un<span class=\"__1 _13\"></span>a p\u00e9rdida <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>deterioro d<span class=\"__1 _13\"></span>e va<span class=\"__1 _13\"></span>lor. Si <span class=\"__1 _13\"></span>existe <span class=\"__1 _13\"></span>cualquier <span class=\"__1 _13\"></span>indicio,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el i<span class=\"__1 _13\"></span>mporte rec<span class=\"__1 _13\"></span>uperable d<span class=\"__1 _13\"></span>el activo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>calcula con e<span class=\"__1 _13\"></span>l objeto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>determinar <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>alcance d<span class=\"__1 _13\"></span>e la <span class=\"__1 _13\"></span>p\u00e9rdida p<span class=\"__1 _13\"></span>or deterioro<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>valor (si <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>hubiera). En <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de que <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>activo <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>gen<span class=\"__1 _13\"></span>ere <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>s\u00ed <span class=\"__1 _13\"></span>mismo <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>sean <span class=\"__1 _12\"></span>independientes<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>otros <span class=\"__1 _13\"></span>activos, <span class=\"__1 _12\"></span>el Grupo calcula el <span class=\"__1 _16\"></span>imp<span class=\"__1 _13\"></span>orte <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ecuperable de <span class=\"__1 _10\"></span>la unidad generadora de <span class=\"__1 _10\"></span>efectivo a la <span class=\"__1 _16\"></span>que pertenece el activo. Los <span class=\"__1 _21\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>intangibles <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>los <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>no <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>ha <span class=\"__1 _21\"></span>iniciado <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>mortizaci\u00f3n <span class=\"__1 _21\"></span>son <span class=\"__1 _21\"></span>so<span class=\"__1 _13\"></span>metidos <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>prueba<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>deterioro<span class=\"__1 _13\"></span> de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>enos <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>cierre <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _13\"></span>anua<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>tod<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>caso, <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>antelaci\u00f3n <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>di<span class=\"__1 _10\"></span>cho <span class=\"__1 _12\"></span>cierre <span class=\"__1 _14\"></span>si existen indicios al resp<span class=\"__1 _13\"></span>ecto. En el caso de los i<span class=\"__1 _13\"></span>nmuebles asociados a los<span class=\"__1 _13\"></span> centros productivos del Grupo<span class=\"__1 _13\"></span><span class=\"lse_1\">, </span>estos no est\u00e1n asi<span class=\"__1 _13\"></span>gn<span class=\"__1 _10\"></span>ados<span class=\"__1 _13\"></span> a <span class=\"__1 _16\"></span><span class=\"ls0_1\">ninguna unidad <span class=\"__1 _16\"></span>generadora <span class=\"__1 _16\"></span>de efe<span class=\"__1 _10\"></span>ctivo <span class=\"__1 _16\"></span>(en<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>adel<span class=\"__1 _13\"></span>an<span class=\"__1 _10\"></span>te UGE) <span class=\"__1 _16\"></span>espec\u00edfica, <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>son <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>uso <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>m\u00fan <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>ara </span>distintas <span class=\"__1 _13\"></span>UGEs, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>mayor\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ellas <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>un intang<span class=\"__1 _13\"></span>ible <span class=\"__1 _13\"></span>o fond<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>comerc<span class=\"__1 _13\"></span>io asign<span class=\"__1 _13\"></span>ado, p<span class=\"__1 _13\"></span>or lo <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>se incluyen en<span class=\"__1 _10\"></span> el <span class=\"__1 _16\"></span>valor en libros <span class=\"__1 _10\"></span>al <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ealizar <span class=\"__1 _16\"></span>los tests de<span class=\"__1 _10\"></span> deterioro. <span class=\"__1 _16\"></span>N<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>obstante<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>los costes rel<span class=\"__1 _10\"></span>acionados<span class=\"__1 _13\"></span> con \u00e9stos est\u00e1n imp<span class=\"__1 _13\"></span>utados seg\u00fan criterios de <span class=\"__1 _13\"></span>asignaci\u00f3n razonables a <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os distintos <span class=\"__1 _13\"></span>productos, que son los<span class=\"__1 _13\"></span> qu<span class=\"ls0_1\">e en<span class=\"__1 _13\"></span> \u00faltima instanc<span class=\"__1 _13\"></span>ia son <span class=\"__1 _13\"></span>considerados como <span class=\"__1 _13\"></span>UGE a <span class=\"__1 _13\"></span>efectos de <span class=\"__1 _13\"></span>los test <span class=\"__1 _13\"></span>de deterioro<span class=\"__1 _13\"></span> realizados por </span>el Grupo. Asimismo, no <span class=\"__1 _13\"></span>hay ning\u00fan inmueble cuyo us<span class=\"__1 _13\"></span>o sea espec\u00edfico para un solo producto <span class=\"__1 _13\"></span>o UGE.<span class=\"__1 _13\"></span> De estos ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos no <span class=\"__1 _13\"></span>se han r<span class=\"__1 _13\"></span>eal<span class=\"__1 _16\"></span>iza<span class=\"__1 _13\"></span>do test de d<span class=\"__1 _13\"></span>eterioro porque no <span class=\"__1 _13\"></span>han existido in<span class=\"__1 _13\"></span>dicios. En el supuesto<span class=\"__1 _13\"></span> caso <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>haberlos<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>se <span class=\"__1 _14\"></span>habr\u00eda <span class=\"__1 _12\"></span>realizado <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>an\u00e1l<span class=\"__1 _13\"></span>isis <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>cadena <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>valor <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>pr<span class=\"__1 _13\"></span>oducto <span class=\"__1 _12\"></span>asociado <span class=\"__1 _12\"></span>(que suele <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>er <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>UG<span class=\"__1 _13\"></span>E <span class=\"__1 _14\"></span>m\u00e1s <span class=\"__1 _19\"></span>f\u00e1c<span class=\"__1 _13\"></span>ilmente <span class=\"__1 _14\"></span>ident<span class=\"__1 _13\"></span>ifi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>able) <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _14\"></span>evaluar <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>i <span class=\"__1 _14\"></span>alg\u00fan <span class=\"__1 _19\"></span>activo <span class=\"__1 _19\"></span>tan<span class=\"__1 _13\"></span>gible <span class=\"__1 _14\"></span>pudiera <span class=\"__1 _d\"> </span>verse afectado (por ejemp<span class=\"__1 _13\"></span>lo, alg\u00fan producto que fuera disc<span class=\"__1 _13\"></span>ontinuado o retirado del mer<span class=\"__1 _13\"></span>cado).<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>importe <span class=\"__1 _12\"></span>recuperable <span class=\"__1 _12\"></span>se <span class=\"__1 _13\"></span>determina <span class=\"__1 _12\"></span>como <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>mayor <span class=\"__1 _12\"></span>importe <span class=\"__1 _12\"></span>entre <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _12\"></span>menos <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>oste de <span class=\"__1 _19\"></span>venta <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>uso. <span class=\"__1 _d\"> </span>A<span class=\"__1 _10\"></span>l <span class=\"__1 _19\"></span>evaluar <span class=\"__1 _d\"> </span>el<span class=\"__1 _16\"></span> <span class=\"__1 _d\"> </span>valor <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>u<span class=\"__1 _13\"></span>so, <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"> </span>futuros <span class=\"__1 _d\"> </span>flujos <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _14\"></span>estimad<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> descuentan <span class=\"__1 _13\"></span>a su <span class=\"__1 _13\"></span>valor actual <span class=\"__1 _13\"></span>utilizando <span class=\"__1 _13\"></span>un tipo <span class=\"__1 _13\"></span>de des<span class=\"__1 _13\"></span>cuento <span class=\"__1 _13\"></span>que ref<span class=\"__1 _13\"></span>leja las <span class=\"__1 _13\"></span>valoraciones <span class=\"__1 _13\"></span>actuales del mercado <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>respecto <span class=\"__1 _13\"></span>al v<span class=\"__1 _13\"></span>alor temp<span class=\"__1 _13\"></span>oral de<span class=\"__1 _13\"></span>l dinero <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>espec\u00edficos <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>para e<span class=\"__1 _13\"></span>l que <span class=\"__1 _13\"></span>no<span class=\"__1 _13\"></span> se <span class=\"__1 _14\"></span>han <span class=\"__1 _12\"></span>ajustado <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>futuros <span class=\"__1 _14\"></span>flujos <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>efectivo <span class=\"__1 _12\"></span>es<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>mados. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>valor <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>uso <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>calcula <span class=\"__1 _12\"></span>aplican<span class=\"__1 _13\"></span>do <span class=\"__1 _12\"></span>tanto flujos <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>aja <span class=\"__1 _16\"></span>como <span class=\"__1 _10\"></span>una <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>asa <span class=\"__1 _16\"></span>de de<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>cuento <span class=\"__1 _16\"></span>despu<span class=\"__1 _13\"></span>\u00e9s <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>im<span class=\"__1 _13\"></span>puestos. <span class=\"__1 _16\"></span>El <span class=\"__1 _10\"></span>hecho <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>utilizar dichas <span class=\"__1 _16\"></span>variables<span class=\"__1 _13\"></span> (tipo  de <span class=\"__1 _e\"> </span>descuen<span class=\"__1 _13\"></span>to <span class=\"__1 _e\"> </span>y  flujos  de  tesorer\u00eda)  an<span class=\"__1 _16\"></span>tes<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>o  despu\u00e9s  de <span class=\"__1 _e\"> </span>i<span class=\"__1 _13\"></span>mpuestos  no<span class=\"__1 _10\"></span>  supone  un <span class=\"__1 _e\"> </span>camb<span class=\"__1 _13\"></span>io significativo en el resul<span class=\"__1 _13\"></span>tado del an\u00e1lisis realizado.<span class=\"__1 _13\"></span> La t<span class=\"__1 _13\"></span>asa de <span class=\"__1 _13\"></span>descuento <span class=\"__1 _13\"></span>usada <span class=\"__1 _13\"></span>se revisa<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>forma p<span class=\"__1 _13\"></span>eri\u00f3dica (c<span class=\"__1 _13\"></span>omo m\u00ednimo <span class=\"__1 _13\"></span>cada s<span class=\"__1 _13\"></span>eis mes<span class=\"__1 _13\"></span>es) <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>tiene en cuenta <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>istintos <span class=\"__1 _16\"></span>compo<span class=\"__1 _13\"></span>nentes <span class=\"__1 _16\"></span>que reflejan el <span class=\"__1 _21\"></span>en<span class=\"__1 _13\"></span>torno <span class=\"__1 _16\"></span>macroecon\u00f3<span class=\"__1 _13\"></span>mico <span class=\"__1 _16\"></span>del momento, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _16\"></span>el coste <span class=\"__1 _16\"></span>de la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>(normal<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>asociado <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>p\u00fablica <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>territ<span class=\"__1 _13\"></span>orio e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>cuesti\u00f3n), <span class=\"__1 _13\"></span>la Beta sectorial y las pri<span class=\"__1 _13\"></span>mas de riesgo por tam<span class=\"__1 _13\"></span>a\u00f1o. Si se estima que el importe<span class=\"__1 _13\"></span> recuperable de un activo (o una unidad generadora <span class=\"__1 _13\"></span>de efectivo) es inferior a <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>libros, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>libros <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo <span class=\"__1 _13\"></span>(unidad <span class=\"__1 _13\"></span>genera<span class=\"__1 _13\"></span>dora <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo) <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>reduce <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>su<span class=\"__1 _55\"> </span>mporte r<span class=\"__1 _13\"></span>ecuperable. <span class=\"__1 _13\"></span>Inmediatamente s<span class=\"__1 _13\"></span>e reconoce <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>p\u00e9rdida por <span class=\"__1 _13\"></span>deterioro <span class=\"__1 _13\"></span>de valor <span class=\"__1 _13\"></span>en la <span class=\"__1 _13\"></span>cuenta d<span class=\"__1 _13\"></span>e p\u00e9rdidas y gananc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>as consolidad<span class=\"__1 _13\"></span>a. Las p\u00e9rdidas relac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>onadas <span class=\"__1 _13\"></span>con el deterioro de valor <span class=\"__1 _13\"></span>de la UGE reducen el va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or del f<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>do de co<span class=\"__1 _13\"></span>mercio asignado <span class=\"__1 _16\"></span>a la <span class=\"__1 _16\"></span>misma <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>a continuaci\u00f3n <span class=\"__1 _16\"></span>a los <span class=\"__1 _16\"></span>dem\u00e1s activos <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la UGE, <span class=\"__1 _21\"></span>pr<span class=\"__1 _13\"></span>orrateando <span class=\"__1 _16\"></span>en funci\u00f3n <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>va<span class=\"__1 _13\"></span>lor contable <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ada <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>no<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"> </span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos, <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>el <span class=\"__1 _d\"> </span>l\u00edmite <span class=\"__1 _19\"></span>pa<span class=\"__1 _13\"></span>ra <span class=\"__1 _19\"></span>cada <span class=\"__1 _d\"> </span>uno <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>llos <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"> </span>mayor <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>valor razonable menos los coste<span class=\"__1 _13\"></span>s de enajenaci\u00f3n o disposic<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> por otra v\u00eda, su v<span class=\"__1 _13\"></span>alor en uso y cero.<span class=\"__1 _13\"></span> Cuando <span class=\"__1 _12\"></span>una <span class=\"__1 _12\"></span>p\u00e9r<span class=\"__1 _13\"></span>dida <span class=\"__1 _13\"></span>por <span class=\"__1 _14\"></span>deterioro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>rev<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>erte <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>osteriormente <span class=\"__1 _12\"></span>(circunstancia <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>permit<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>da <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l caso <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"></span>fondo <span class=\"__1 _d\"> </span>de<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>comerc<span class=\"__1 _13\"></span>io), <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>importe <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>libros <span class=\"__1 _19\"> </span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>activo <span class=\"__1 _d\"> </span>(UGE) <span class=\"__1 _d\"> </span>se <span class=\"__1 _14\"></span>increme<span class=\"__1 _13\"></span>nta <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"> </span>es<span class=\"__1 _13\"></span>timaci\u00f3n revisada de <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>importe recuperable, pero de <span class=\"__1 _16\"></span>tal modo que <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> importe <span class=\"__1 _10\"></span>en libros i<span class=\"__1 _10\"></span>ncrementado<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>no supere el <span class=\"__1 _21\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>ibros <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>habr\u00eda <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span>terminado <span class=\"__1 _21\"></span>de no <span class=\"__1 _21\"></span>haberse <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>econocido <span class=\"__1 _21\"></span>ning<span class=\"__1 _13\"></span>un<span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>p\u00e9rdida <span class=\"__1 _16\"></span>por deterior<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>(UGE) <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>anteriores. <span class=\"__1 _13\"></span>Inmedia<span class=\"__1 _13\"></span>tamente s<span class=\"__1 _13\"></span>e recon<span class=\"__1 _13\"></span>oce <span class=\"__1 _13\"></span>una reversi<span class=\"__1 _13\"></span>\u00f3n de una <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>\u00e9rdida <span class=\"__1 _13\"></span>por <span class=\"__1 _12\"></span>deterioro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>valor <span class=\"__1 _12\"></span>como <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>ngreso <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>cuenta <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>p\u00e9rdidas <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>ganancias <span class=\"__1 _12\"></span>consolidada<span class=\"__1 _13\"></span>, hasta dicho l\u00edmite.<span class=\"__1 _13\"></span> Para <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>caso del <span class=\"__1 _16\"></span>fondo de <span class=\"__1 _16\"></span>comercio<span class=\"__1 _13\"></span>, <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>an<span class=\"__1 _13\"></span>\u00e1lisis <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>deterioro, que <span class=\"__1 _16\"></span>se efe<span class=\"__1 _10\"></span>ct\u00faa <span class=\"__1 _10\"></span>con l<span class=\"__1 _10\"></span>a pe<span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>iodicidad <span class=\"__1 _16\"></span>descrita en <span class=\"__1 _d\"> </span>l<span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>Nota <span class=\"__1 _d\"> </span>5-<span class=\"ls7_1\">a)</span>. <span class=\"__1 _d\"> </span>En <span class=\"__1 _19\"></span>caso <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>ser<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>prec<span class=\"__1 _13\"></span>iso <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>reconocimiento <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>p\u00e9rdida<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>deterioro <span class=\"__1 _d\"> </span>del <span class=\"__1 _19\"></span>fondo<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>de comercio, \u00e9sta no es rev<span class=\"__1 _13\"></span>ersible.  En general, la metodolog\u00eda utilizada por el <span class=\"__1 _16\"></span>Gru<span class=\"__1 _13\"></span>po Almi<span class=\"__1 _10\"></span>rall para los test de deterioro en <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>ase <span class=\"__1 _10\"></span>al valor en uso <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>afectos <span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>UGEs<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>fondo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omercio <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>basa en <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span>timaci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>proyec<span class=\"__1 _13\"></span>ciones de <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>basados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>presupuestos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>aprobados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Direcc<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>cubren <span class=\"__1 _13\"></span>un periodo <span class=\"__1 _13\"></span>expl\u00edcito m\u00edn<span class=\"__1 _13\"></span>imo de <span class=\"__1 _13\"></span>5 a\u00f1os. <span class=\"__1 _13\"></span>Los flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo m\u00e1s <span class=\"__1 _13\"></span>all\u00e1 del <span class=\"__1 _13\"></span>periodo <span class=\"__1 _13\"></span>explicito <span class=\"__1 _13\"></span>se extr<span class=\"__1 _13\"></span>ap<span class=\"__1 _10\"></span>olan usando <span class=\"__1 _13\"></span>tasas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>crec<span class=\"__1 _13\"></span>imiento <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>perpetuidad <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>g) <span class=\"__1 _13\"></span>negativas <span class=\"__1 _13\"></span>ya <span class=\"__1 _13\"></span>que, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>pro<span class=\"__1 _13\"></span>pia <span class=\"__1 _13\"></span>naturaleza <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>sector,<span class=\"__1 _13\"></span> los <span class=\"__1 _13\"></span>productos, <span class=\"__1 _13\"></span>a la <span class=\"__1 _13\"></span>larga, <span class=\"__1 _13\"></span>tienden <span class=\"__1 _13\"></span>a s<span class=\"__1 _13\"></span>er sus<span class=\"__1 _13\"></span>tituido<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>nuevos <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>inn<span class=\"__1 _10\"></span>ovadores<span class=\"__1 _13\"></span> o <span class=\"__1 _13\"></span>ven <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>precio sensiblemente rebajado como consec<span class=\"__1 _13\"></span>uencia de l<span class=\"__1 _10\"></span>a aparici\u00f3n de nuevos tratamientos y/o por la entrada<span class=\"__1 _13\"></span> de <span class=\"__1 _16\"></span>gen\u00e9ricos y <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>ta<span class=\"__1 _13\"></span>nto <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sideran a <span class=\"__1 _16\"></span>largo <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>lazo <span class=\"__1 _16\"></span>escenarios de <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>recimiento <span class=\"__1 _16\"></span>perman<span class=\"__1 _13\"></span>ente. Esto es  acorde  t<span class=\"__1 _13\"></span>ambi\u00e9n  a  lo <span class=\"__1 _b_1\"> </span>que  establece <span class=\"__1 _b_1\"> </span>la  NIC <span class=\"__1 _b_1\"> </span>36  sobre  la <span class=\"__1 _b_1\"> </span>gu\u00eda  para  tasa<span class=\"__1 _13\"></span>s  de  crecimiento<span class=\"__1 _12\"></span>  en<span class=\"__1 _13\"></span> proyecciones financier<span class=\"__1 _13\"></span>as. Para <span class=\"__1 _12\"></span>determ<span class=\"__1 _13\"></span>inados <span class=\"__1 _12\"></span>activos <span class=\"__1 _14\"></span>(como <span class=\"__1 _12\"></span>pueden <span class=\"__1 _14\"></span>ser <span class=\"__1 _12\"></span>produc<span class=\"__1 _13\"></span>tos <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>desarrollo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>a\u00fan <span class=\"__1 _14\"></span>no <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>amortizan) <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e usan proyecciones financi<span class=\"__1 _13\"></span>eras detalladas que van <span class=\"__1 _13\"></span>de los 10 a l<span class=\"__1 _10\"></span>os 18 a\u00f1os (depen<span class=\"__1 _13\"></span>diendo de la vida \u00fatil esperada <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>activo) <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>aplica <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>probabilidad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u00e9xito <span class=\"__1 _12\"></span>del <span class=\"__1 _13\"></span>proyecto <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e es<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>ma <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>renta residual <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>sig<span class=\"__1 _13\"></span>uientes <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>base <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>tasa <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>creci<span class=\"__1 _13\"></span>miento <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>tipolog\u00eda<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y antig\u00fcedad de los <span class=\"__1 _13\"></span>productos basada en la experiencia<span class=\"__1 _13\"></span> con \u00e9stos.<span class=\"__1 _13\"></span> Para el resto <span class=\"__1 _16\"></span>de los activos intangibles se realiza <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>test<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>de deterioro s\u00f3lo <span class=\"__1 _10\"></span>en aquellos casos en los <span class=\"__1 _16\"></span>que existen <span class=\"__1 _e\"> </span>indicios <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>deterioro<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>quellos <span class=\"__1 _d\"> </span>que <span class=\"__1 _e\"> </span>est\u00e9n <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>curso<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>(normal<span class=\"__1 _13\"></span>mente <span class=\"__1 _d\"> </span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>en <span class=\"__1 _e\"> </span>fase <span class=\"__1 _e\"> </span>de desarrollo). Las <span class=\"__1 _13\"></span>proyecc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _13\"></span>financ<span class=\"__1 _13\"></span>ieras <span class=\"__1 _13\"></span>proyectadas <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>cada <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>unidades <span class=\"__1 _13\"></span>gen<span class=\"__1 _13\"></span>eradoras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _12\"></span>o activo consisten <span class=\"__1 _10\"></span>en la estimaci\u00f3n <span class=\"__1 _10\"></span>de los <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>lujos <span class=\"__1 _16\"></span>netos<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de tesorer\u00eda despu\u00e9s de <span class=\"__1 _10\"></span>impuestos, determinados a partir de la <span class=\"__1 _13\"></span>estimaci\u00f3n de las ventas y <span class=\"__1 _13\"></span>m\u00e1rgenes brutos y de<span class=\"__1 _13\"></span>m\u00e1s costes previstos para<span class=\"__1 _13\"></span> dicha unidad generadora de efect<span class=\"__1 _13\"></span>ivo. Las proyecciones est\u00e1n b<span class=\"__1 _13\"></span>asadas en hip\u00f3tesis razonabl<span class=\"__1 _13\"></span>es y<span class=\"__1 _13\"></span> fund<span class=\"__1 _10\"></span>amentadas.<span class=\"__1 _13\"></span> Los flujos de caja son esti<span class=\"__1 _10\"></span>mados en funci\u00f3n del ciclo de madurez del producto, el tama\u00f1o del mercado (que <span class=\"__1 _13\"></span>depende <span class=\"__1 _13\"></span>del tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>dolencia <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>del n<span class=\"__1 _13\"></span>ivel de <span class=\"__1 _13\"></span>diagn\u00f3stico <span class=\"__1 _13\"></span>de \u00e9s<span class=\"__1 _13\"></span>ta), las <span class=\"__1 _13\"></span>caracter\u00edsticas<span class=\"__1 _13\"></span> terap\u00e9uticas del <span class=\"__1 _12\"></span>prop<span class=\"__1 _13\"></span>io <span class=\"__1 _12\"></span>producto <span class=\"__1 _14\"></span>(en <span class=\"__1 _12\"></span>funci\u00f3n <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>valor <span class=\"__1 _14\"></span>cl\u00ednico <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _12\"></span>producto <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>estima <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>% <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>cuota <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>mercad<span class=\"__1 _13\"></span>o dentro <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _d\"> </span>\u00e1rea <span class=\"__1 _d\"> </span>t<span class=\"__1 _13\"></span>erap\u00e9utica) <span class=\"__1 _d\"> </span>y <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>precio <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>reembols<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>esperado. <span class=\"__1 _e\"> </span>A <span class=\"__1 _d\"> </span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _d\"> </span>respecto, <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>nte <span class=\"__1 _d\"> </span>en<span class=\"__1 _13\"></span>tornos<span class=\"__1 _13\"></span> macroecon\u00f3micos m\u00e1s dur<span class=\"__1 _13\"></span>os es cierto que los gobiernos de los distintos territorio<span class=\"__1 _13\"></span>s tienen incentivos a limitar <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>gasto <span class=\"__1 _13\"></span>sanitario <span class=\"__1 _13\"></span>(si<span class=\"__1 _13\"></span>endo<span class=\"__1 _16\"></span> <span class=\"__1 _12\"></span>una <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>med<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>camentos <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>tratamie<span class=\"__1 _13\"></span>ntos <span class=\"__1 _13\"></span>financiados), pero <span class=\"__1 _16\"></span>estas <span class=\"__1 _16\"></span>medidas de<span class=\"__1 _16\"></span> contenci\u00f3n <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>gasto <span class=\"__1 _16\"></span>pue<span class=\"__1 _13\"></span>den <span class=\"__1 _21\"></span>reves<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>r <span class=\"__1 _16\"></span>distintas <span class=\"__1 _16\"></span>form<span class=\"__1 _13\"></span>as, <span class=\"__1 _21\"></span>tales <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>prevalenc<span class=\"__1 _13\"></span>ia de  trata<span class=\"__1 _13\"></span>mientos  gen\u00e9ricos<span class=\"__1 _13\"></span>  alternativos, <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>limitaci\u00f3n <span class=\"__1 _b_1\"> </span>del  n\u00fam<span class=\"__1 _13\"></span>ero <span class=\"__1 _b_1\"> </span>de  paci<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tes <span class=\"__1 _b_1\"> </span>tratados,  b<span class=\"__1 _13\"></span>ajadas unilaterales <span class=\"__1 _13\"></span>de precio <span class=\"__1 _13\"></span>de ciertos<span class=\"__1 _13\"></span> medicamentos, <span class=\"__1 _13\"></span>etc\u00e9tera, <span class=\"__1 _13\"></span>por lo <span class=\"__1 _13\"></span>que es <span class=\"__1 _13\"></span>dif\u00edcil de <span class=\"__1 _13\"></span>estimar s<span class=\"__1 _13\"></span>in saber <span class=\"__1 _13\"></span>las medidas <span class=\"__1 _12\"></span>concretas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>uedan <span class=\"__1 _12\"></span>aplicarse <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>aun <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ene <span class=\"__1 _12\"></span>cierto <span class=\"__1 _14\"></span>margen <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>adaptarse <span class=\"__1 _14\"></span>en muchos casos.<span class=\"__1 _13\"></span> Las <span class=\"__1 _13\"></span>variables <span class=\"__1 _13\"></span>claves de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>test <span class=\"__1 _13\"></span>de det<span class=\"__1 _13\"></span>erioro realiz<span class=\"__1 _13\"></span>ados por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>corresponden, <span class=\"__1 _13\"></span>principalmente, <span class=\"__1 _13\"></span>a la <span class=\"__1 _14\"></span>evoluci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>v<span class=\"__1 _13\"></span>entas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ca<span class=\"__1 _13\"></span>da <span class=\"__1 _14\"></span>uno <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"></span>distin<span class=\"__1 _13\"></span>tos <span class=\"__1 _14\"></span>f\u00e1rmacos, <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>cu<span class=\"__1 _13\"></span>ales <span class=\"__1 _14\"></span>est\u00e1n <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda actualmente <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>fase<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>comercializaci<span class=\"__1 _13\"></span>\u00f3n, <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _19\"></span>las <span class=\"__1 _14\"></span>tasas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>descuento<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>aplicadas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>tasa <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e<span class=\"__1 _55\"> </span>crecimiento a per<span class=\"__1 _13\"></span>petuidad. Otras hip\u00f3tesis com<span class=\"__1 _13\"></span>o el margen bruto o <span class=\"__1 _13\"></span>los flujos de caj<span class=\"ls7_1\">a n</span>o se co<span class=\"__1 _13\"></span>nsideran claves por mostrar me<span class=\"__1 _13\"></span>nos incertidumbre:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Respecto <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>margen <span class=\"__1 _14\"></span>bruto, <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>cos<span class=\"__1 _13\"></span>tes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>venta <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>muchos <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"></span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>sujetos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>test <span class=\"__1 _19\"></span>de </span>deterioro est\u00e1<span class=\"__1 _13\"></span>n fijados a co<span class=\"__1 _13\"></span>ntratos de suministro<span class=\"__1 _13\"></span> con <span class=\"__1 _13\"></span>los licenciatarios <span class=\"__1 _13\"></span>originales, por <span class=\"__1 _13\"></span>lo general a un porcen<span class=\"__1 _13\"></span>taje del <span class=\"__1 _13\"></span>precio de<span class=\"__1 _13\"></span> venta <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>productos<span class=\"__1 _13\"></span>. Por <span class=\"__1 _13\"></span>lo tanto, <span class=\"__1 _13\"></span>no es <span class=\"__1 _13\"></span>habitual <span class=\"__1 _13\"></span>que se <span class=\"__1 _13\"></span>repercuta el coste de inflaci\u00f3<span class=\"__1 _13\"></span>n. Asimismo, <span class=\"__1 _13\"></span>los gastos operativos asoc<span class=\"__1 _13\"></span>iados a la fabricaci\u00f3n r<span class=\"__1 _13\"></span>ep<span class=\"__1 _10\"></span>resentan<span class=\"__1 _13\"></span> una parte peque<span class=\"__1 _13\"></span>\u00f1a del c<span class=\"__1 _13\"></span>oste total de<span class=\"__1 _13\"></span>l producto (por<span class=\"__1 _13\"></span> ejemplo, <span class=\"__1 _13\"></span>los suministros)<span class=\"__1 _13\"></span> a<span class=\"__1 _13\"></span> lo que <span class=\"__1 _13\"></span>hay que <span class=\"__1 _13\"></span>a\u00f1adir que la <span class=\"__1 _10\"></span>mayor\u00eda de los productos que <span class=\"__1 _10\"></span>fabrica el Grupo no <span class=\"__1 _10\"></span>tienen ning\u00fan activo intangible asociado.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Respecto<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>flujos <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>caj<span class=\"__1 _13\"></span>a, <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>general, <span class=\"__1 _19\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>ector <span class=\"__1 _19\"></span>farmac<span class=\"__1 _13\"></span>\u00e9utico <span class=\"__1 _19\"></span>es <span class=\"__1 _d\"> </span>antic\u00edclico, <span class=\"__1 _d\"> </span>pu<span class=\"__1 _10\"></span>esto <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>los </span>tratamientos cr\u00f3nicos<span class=\"__1 _13\"></span> y de prescripci\u00f3n<span class=\"__1 _13\"></span>, suelen tener una <span class=\"__1 _13\"></span>demanda estable y no s<span class=\"__1 _13\"></span>e b<span class=\"__1 _10\"></span>enefician<span class=\"__1 _13\"></span>, ni tampoco se ven perjud<span class=\"__1 _13\"></span>icados, por escenarios <span class=\"__1 _13\"></span>macroecon\u00f3micos favorables <span class=\"__1 _13\"></span>o de recesi\u00f3n.<span class=\"__1 _13\"></span> En <span class=\"__1 _12\"></span>cuanto <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span>nsibilidad <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las <span class=\"__1 _14\"></span>hip\u00f3tesis <span class=\"__1 _12\"></span>clave, <span class=\"__1 _14\"></span>la <span class=\"__1 _13\"></span>D<span class=\"__1 _13\"></span>irecci\u00f3n <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _19\"></span>cons<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dera <span class=\"__1 _14\"></span>el <span class=\"__1 _13\"></span>1<span class=\"__1 _13\"></span>0% <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _12\"></span>un<span class=\"__1 _13\"></span> intervalo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>desviaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>suficiente <span class=\"__1 _13\"></span>holgura <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>absorber <span class=\"__1 _13\"></span>eventos <span class=\"__1 _13\"></span>inesperado<span class=\"__1 _13\"></span>s m\u00e1s <span class=\"__1 _13\"></span>all\u00e1 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que se <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sidera <span class=\"__1 _19\"></span>razo<span class=\"__1 _13\"></span>nable <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>condiciones <span class=\"__1 _19\"></span>norma<span class=\"__1 _13\"></span>les <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"></span>evo<span class=\"__1 _13\"></span>luci\u00f3n <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>negocio<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>base <span class=\"__1 _19\"></span>al <span class=\"__1 _d\"> </span>an\u00e1lisis retrospectivo de estim<span class=\"__1 _13\"></span>aciones realizadas en el pasado.<span class=\"__1 _13\"></span> En cuanto a <span class=\"__1 _16\"></span>las hip\u00f3tesis de tasa de <span class=\"__1 _16\"></span>descu<span class=\"__1 _13\"></span>ento y tasa de <span class=\"__1 _16\"></span>crec<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>miento a perpetuidad, se <span class=\"__1 _10\"></span>ha establecido<span class=\"__1 _13\"></span> medio punto <span class=\"__1 _13\"></span>como razonab<span class=\"__1 _13\"></span>le en funci\u00f3n d<span class=\"__1 _13\"></span>e los increm<span class=\"__1 _13\"></span>entos experimentados <span class=\"__1 _13\"></span>en los <span class=\"__1 _13\"></span>\u00fal<span class=\"__1 _10\"></span>timos <span class=\"__1 _13\"></span>ejercicios, en el primer caso, <span class=\"__1 _13\"></span>y a una hip\u00f3tesis conservadora <span class=\"__1 _13\"></span>en el segundo caso.<span class=\"__1 _13\"></span> Las prin<span class=\"__1 _10\"></span>cipales hip\u00f3tesis utilizadas en<span class=\"__1 _16\"></span> los test <span class=\"__1 _10\"></span>de deterioro y <span class=\"__1 _16\"></span>el an\u00e1lisis de<span class=\"__1 _10\"></span> <span class=\"__1 _10\"></span>sensibil<span class=\"__1 _13\"></span>idad <span class=\"__1 _16\"></span>de los <span class=\"__1 _10\"></span>ejercicios anuales terminados el<span class=\"__1 _13\"></span> 31 de diciembre d<span class=\"__1 _13\"></span>e 2024 y 2023 se detalla<span class=\"__1 _13\"></span>n en las Notas 8 <span class=\"lsf_1\">y </span>9.<span class=\"__1 _55\"> </span>b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Deterioro de fondos de <span class=\"__1 _13\"></span>comercio y activos intangi<span class=\"__1 _13\"></span>bles </span>La <span class=\"__1 _13\"></span>determinaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>potencial <span class=\"__1 _13\"></span>p\u00e9rdida<span class=\"__1 _13\"></span> por<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>deterioro <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>fo<span class=\"__1 _13\"></span>nd<span class=\"__1 _10\"></span>os <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omercio, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>tamb<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00e9n de los activos intangibles con posibles indicios de deterioro, requiere<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span>l uso d<span class=\"__1 _10\"></span>e juicios y estimaciones referentes <span class=\"__1 _1c\"> </span>al <span class=\"__1 _1b\"> </span>valor <span class=\"__1 _c\"> </span>r<span class=\"__1 _13\"></span>ecuperable <span class=\"__1 _1c\"> </span>de <span class=\"__1 _1b\"> </span>los <span class=\"__1 _1c\"> </span>mismos. <span class=\"__1 _1c\"> </span>Dich<span class=\"__1 _13\"></span>os <span class=\"__1 _1c\"> </span>j<span class=\"__1 _13\"></span>uicios <span class=\"__1 _1c\"> </span>y <span class=\"__1 _1c\"> </span>estimacion<span class=\"__1 _13\"></span>es <span class=\"__1 _c\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _c\"> </span>r<span class=\"__1 _13\"></span>efieren, principalmente, <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>determinac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>flujos <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>efectivo <span class=\"__1 _d\"> </span>asociados <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>pertinentes <span class=\"__1 _d\"> </span>unidad<span class=\"__1 _13\"></span>es generadoras <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>efectivo <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>ciertas <span class=\"__1 _14\"></span>asunciones <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>relaci\u00f3n <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>tipos <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>utilizados <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>el descuento <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>flujos <span class=\"__1 _16\"></span>(N<span class=\"__1 _13\"></span>ota <span class=\"__1 _21\"></span>5-<span class=\"__1 _13\"></span><span class=\"ls7_1\">d)</span> <span class=\"__1 _21\"></span><span class=\"lsf_1\">y <span class=\"__1 _21\"></span><span class=\"ls0_1\">8). <span class=\"__1 _10\"></span>La <span class=\"__1 _16\"></span>utilizaci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>otros <span class=\"__1 _16\"></span>supues<span class=\"__1 _13\"></span>tos <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>an\u00e1lisis <span class=\"__1 _10\"></span>del <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _21\"></span>recuperab<span class=\"__1 _13\"></span>le </span></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>fondos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>comercio <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>activos <span class=\"__1 _14\"></span>intangibles <span class=\"__1 _14\"></span>podr<span class=\"__1 _13\"></span>\u00eda <span class=\"__1 _14\"></span>dar <span class=\"__1 _14\"></span>lugar <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>otras <span class=\"__1 _19\"></span>consideraciones <span class=\"__1 _19\"></span>sobre <span class=\"__1 _d\"> </span><span class=\"lsf_1\">su</span> deterioro. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "e)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Arrendamientos <span class=\"__1 _13\"></span> </span>Los arrendamientos <span class=\"__1 _10\"></span>se reconocen <span class=\"__1 _16\"></span>como un activo <span class=\"__1 _16\"></span>por derecho de <span class=\"__1 _16\"></span>uso (<span class=\"__1 _13\"></span>y <span class=\"__1 _16\"></span>el correspondiente pasivo) en la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>activo <span class=\"__1 _12\"></span>arrendado <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _12\"></span>disponib<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>e <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _13\"></span>su <span class=\"__1 _12\"></span>uso <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>gru<span class=\"__1 _13\"></span>po <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>acuerdo <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>lo <span class=\"__1 _12\"></span>que establece <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>NIIF <span class=\"__1 _14\"></span>16. <span class=\"__1 _14\"></span>Cada <span class=\"__1 _14\"></span>pago <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>arrendamiento <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>asigna <span class=\"__1 _14\"></span>entre <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>corresp<span class=\"__1 _13\"></span>ondiente <span class=\"__1 _14\"></span>pasivo <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>el gasto <span class=\"__1 _16\"></span>fin<span class=\"__1 _13\"></span>anciero. <span class=\"__1 _16\"></span>El gasto <span class=\"__1 _16\"></span>financiero se <span class=\"__1 _16\"></span>carga a <span class=\"__1 _16\"></span>resultados<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>dur<span class=\"__1 _13\"></span>ante <span class=\"__1 _16\"></span>el <span class=\"__1 _10\"></span>plazo del <span class=\"__1 _16\"></span>arrendami<span class=\"__1 _13\"></span>ento <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>for<span class=\"__1 _13\"></span>ma que <span class=\"__1 _14\"></span>pro<span class=\"__1 _13\"></span>duzca <span class=\"__1 _14\"></span>un <span class=\"__1 _d\"> </span>tipo <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>i<span class=\"__1 _13\"></span>nter\u00e9s <span class=\"__1 _14\"></span>peri\u00f3dico <span class=\"__1 _d\"> </span>constante <span class=\"__1 _19\"></span>sobre <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>saldo <span class=\"__1 _19\"> </span>res<span class=\"__1 _13\"></span>tante <span class=\"__1 _14\"></span>del <span class=\"__1 _19\"> </span>pas<span class=\"__1 _13\"></span>ivo <span class=\"__1 _14\"></span>para <span class=\"__1 _19\"></span>cad<span class=\"__1 _13\"></span>a ejercicio. <span class=\"__1 _e\"> </span>El <span class=\"__1 _d\"> </span>ac<span class=\"__1 _13\"></span>tivo <span class=\"__1 _d\"> </span>por <span class=\"__1 _e\"> </span>derecho <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>us<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>se <span class=\"__1 _e\"> </span>amortiza <span class=\"__1 _e\"> </span>durante <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>vida <span class=\"__1 _d\"> </span>\u00fa<span class=\"__1 _13\"></span>til <span class=\"__1 _d\"> </span>del <span class=\"__1 _e\"> </span>activo <span class=\"__1 _e\"> </span>o <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>plazo <span class=\"__1 _e\"> </span>de arrendamiento, el m\u00e1s <span class=\"__1 _13\"></span>peque\u00f1o de los dos, sobre una base <span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>neal.<span class=\"__1 _13\"></span> Los activos <span class=\"__1 _13\"></span>y pasivos que surgen d<span class=\"__1 _13\"></span>e un arrendamiento<span class=\"__1 _13\"></span> se valoran inicialment<span class=\"__1 _13\"></span>e sobre la base del <span class=\"__1 _13\"></span>valor actual. <span class=\"__1 _14\"></span>Los <span class=\"__1 _d\"> </span>pasivos <span class=\"__1 _14\"></span>por <span class=\"__1 _19\"></span>arrenda<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>ento <span class=\"__1 _d\"> </span>que <span class=\"__1 _14\"></span>mantiene <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>Grupo <span class=\"__1 _19\"> </span>i<span class=\"__1 _13\"></span>ncluyen <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>valor<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>actual <span class=\"__1 _14\"></span>net<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os siguientes pagos por <span class=\"__1 _13\"></span>arrendamiento:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>pagos <span class=\"__1 _13\"></span>fijos (<span class=\"__1 _13\"></span>incl<span class=\"__1 _10\"></span>uyendo <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>fijos <span class=\"__1 _13\"></span>en esencia), <span class=\"__1 _13\"></span>menos <span class=\"__1 _13\"></span>cualquier <span class=\"__1 _13\"></span>incentivo por<span class=\"__1 _13\"></span> arr<span class=\"__1 _13\"></span>endamiento </span>a cobrar, y -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>los <span class=\"__1 _14\"></span>pagos <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>penalizaciones <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>rescisi\u00f3n <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>arrendamiento, <span class=\"__1 _14\"></span>si <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>plazo <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>arrendamiento </span>refleja el ejercicio por el<span class=\"__1 _13\"></span> arrendatario de esa opci\u00f3n.<span class=\"__1 _13\"></span> Los <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>arre<span class=\"__1 _13\"></span>ndamiento <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>descuenta<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>usando <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>inter\u00e9s <span class=\"__1 _13\"></span>impl\u00edc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>to <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>arrendamiento. Si ese <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ipo<span class=\"__1 _10\"></span> no se <span class=\"__1 _10\"></span>puede determinar, se usa el <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>po incremental de endeudamiento, siendo el <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ipo qu<span class=\"__1 _10\"></span>e el arrendatario <span class=\"__1 _13\"></span>tendr\u00eda <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>pagar <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>pedir <span class=\"__1 _13\"></span>prestados <span class=\"__1 _13\"></span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>fondos <span class=\"__1 _13\"></span>necesarios <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>obtener <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>de valor similar en un ent<span class=\"__1 _13\"></span>orno econ\u00f3mico similar con t\u00e9rm<span class=\"__1 _13\"></span>ino<span class=\"__1 _10\"></span>s y condici<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>es similare<span class=\"__1 _13\"></span>s.  El <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>alquila <span class=\"__1 _13\"></span>of<span class=\"__1 _13\"></span>icinas, <span class=\"__1 _12\"></span>maquinaria <span class=\"__1 _14\"></span>y <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>lementos <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>transport<span class=\"__1 _13\"></span>e. <span class=\"__1 _12\"></span>Los <span class=\"__1 _12\"></span>contratos <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>lquiler <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>hacen normalmente <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>plazos <span class=\"__1 _12\"></span>fijados <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>3 <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>5 <span class=\"__1 _12\"></span>a\u00f1os, <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>bien <span class=\"__1 _13\"></span>pued<span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>tener <span class=\"__1 _12\"></span>opc<span class=\"__1 _13\"></span>iones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>pr\u00f3rroga <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>se describe <span class=\"__1 _13\"></span>m\u00e1s abajo. <span class=\"__1 _13\"></span>Los <span class=\"__1 _13\"></span>plazos de <span class=\"__1 _13\"></span>arrendamiento <span class=\"__1 _13\"></span>se negocian <span class=\"__1 _13\"></span>sobre <span class=\"__1 _13\"></span>una base <span class=\"__1 _13\"></span>individual y<span class=\"__1 _13\"></span> contiene<span class=\"__1 _13\"></span>n un <span class=\"__1 _12\"></span>rango <span class=\"__1 _14\"></span>amplio <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>t\u00e9rmin<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>condiciones <span class=\"__1 _12\"></span>difere<span class=\"__1 _13\"></span>ntes. <span class=\"__1 _12\"></span>Los <span class=\"__1 _14\"></span>acuerdos <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>arr<span class=\"__1 _13\"></span>endamiento <span class=\"__1 _12\"></span>no<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>imponen \u201ccovenants\u201d, pero los ac<span class=\"__1 _13\"></span>tivos arre<span class=\"ff1_1\">ndados no <span class=\"__1 _13\"></span>pueden utilizarse como garant\u00ed<span class=\"__1 _13\"></span>a para obtener pr\u00e9stamos.<span class=\"__1 _13\"></span> </span>El <span class=\"__1 _d\"> </span>\u00fanico <span class=\"__1 _e\"> </span>activo <span class=\"__1 _e\"> </span>arrendado <span class=\"__1 _e\"> </span>que <span class=\"__1 _d\"> </span>es <span class=\"__1 _e\"> </span>relevante <span class=\"__1 _e\"> </span>individualmente<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>es <span class=\"__1 _d\"> </span>la <span class=\"__1 _e\"> </span>sede <span class=\"__1 _e\"> </span>central <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _d\"> </span>Grupo, <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>uyas condiciones est\u00e1n desc<span class=\"__1 _13\"></span>ritas en la Nota <span class=\"lsc_1\">10</span>. Dada  la <span class=\"__1 _e\"> </span>naturaleza<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>de  los  activos <span class=\"__1 _e\"> </span>por  derecho  de <span class=\"__1 _e\"> </span>uso,  el  coste <span class=\"__1 _e\"> </span>inicial  reconocido  se <span class=\"__1 _e\"> </span>comp<span class=\"__1 _13\"></span>one esencialmente <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>valor<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _d\"> </span>inicial <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>pasivo <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>arrendamiento, <span class=\"__1 _d\"> </span>no <span class=\"__1 _d\"> </span>siend<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"> </span>r<span class=\"__1 _13\"></span>elevantes, <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>lo general, <span class=\"__1 _16\"></span>los <span class=\"__1 _10\"></span>costes di<span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ectos <span class=\"__1 _16\"></span>iniciales <span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>restaurac<span class=\"__1 _13\"></span>i\u00f3n. <span class=\"__1 _16\"></span>Asimism<span class=\"__1 _13\"></span>o, <span class=\"__1 _16\"></span>tamp<span class=\"__1 _13\"></span>oco <span class=\"__1 _21\"></span>ex<span class=\"__1 _13\"></span>isten <span class=\"__1 _21\"></span>pa<span class=\"__1 _13\"></span>gos <span class=\"__1 _21\"></span>vari<span class=\"__1 _13\"></span>ables <span class=\"__1 _16\"></span>por arrendamiento diferen<span class=\"__1 _13\"></span>tes a los que dependan de un ti<span class=\"__1 _13\"></span>po o tasa.<span class=\"__1 _13\"></span> Los <span class=\"__1 _14\"></span>pagos <span class=\"__1 _14\"></span>as<span class=\"__1 _13\"></span>ociados <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>arrendami<span class=\"__1 _13\"></span>entos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>corto <span class=\"__1 _14\"></span>pl<span class=\"__1 _13\"></span>azo <span class=\"__1 _14\"></span>(12 <span class=\"__1 _19\"></span>meses <span class=\"__1 _14\"></span>o <span class=\"__1 _19\"></span>menos)<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>arrendamientos <span class=\"__1 _19\"></span>de activos  de  escaso  valor  (equipo  inform\u00e1tico  y <span class=\"__1 _e\"> </span>e<span class=\"__1 _13\"></span>lementos  peque\u00f1os  de  mobiliario  de <span class=\"__1 _e\"> </span>o<span class=\"__1 _13\"></span>fi<span class=\"__1 _10\"></span>cina)<span class=\"__1 _13\"></span>  se reconocen sobre una <span class=\"__1 _13\"></span>base lineal como un gasto en <span class=\"__1 _13\"></span>la cuenta de p\u00e9rd<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>das y ganancias cons<span class=\"__1 _13\"></span>olidada.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "Existencias<span class=\"__1 _13\"></span> Las <span class=\"__1 _21\"></span>existe<span class=\"__1 _13\"></span>ncias <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>valoran <span class=\"__1 _16\"></span>al <span class=\"__1 _16\"></span>coste <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>adq<span class=\"__1 _13\"></span>ui<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ici\u00f3n <span class=\"__1 _21\"></span>o producci\u00f3n, <span class=\"__1 _21\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _21\"></span>neto <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>realizaci\u00f3n, <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>enor. El coste de pro<span class=\"__1 _13\"></span>ducci\u00f3n incluye los cos<span class=\"__1 _13\"></span>tes de materiale<span class=\"__1 _13\"></span>s directos y, en su cas<span class=\"__1 _13\"></span>o, los costes de <span class=\"__1 _13\"></span>mano de obra <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>irecta <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>gastos <span class=\"__1 _12\"></span>g<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>erales <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>fabricaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>aplicables, <span class=\"__1 _12\"></span>incluy\u00e9<span class=\"__1 _13\"></span>ndose <span class=\"__1 _13\"></span>tamb<span class=\"__1 _13\"></span>i\u00e9n<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>incurridos <span class=\"__1 _12\"></span>a<span class=\"__1 _12\"></span><span class=\"ls10_1\">l </span>trasladar las existenci<span class=\"__1 _13\"></span>as a su ubicaci\u00f3n y condiciones <span class=\"__1 _13\"></span>actuales al punto de venta.<span class=\"__1 _13\"></span> Los <span class=\"__1 _e\"> </span>desc<span class=\"__1 _13\"></span>uentos <span class=\"__1 _e\"> </span>comerc<span class=\"__1 _13\"></span>iales, <span class=\"__1 _e\"> </span>las  rebajas  obtenidas  y <span class=\"__1 _e\"> </span>otras  partidas <span class=\"__1 _e\"> </span>similare<span class=\"__1 _13\"></span>s <span class=\"__1 _e\"> </span>se  deducen <span class=\"__1 _e\"> </span>en  la determinaci\u00f3n del prec<span class=\"__1 _13\"></span>io de adquisici\u00f3n.<span class=\"__1 _13\"></span> El precio <span class=\"__1 _13\"></span>de coste se <span class=\"__1 _13\"></span>calcula utilizando <span class=\"__1 _13\"></span>el m\u00e9todo d<span class=\"__1 _13\"></span>e la media <span class=\"__1 _13\"></span>ponderada. El <span class=\"__1 _13\"></span>valor neto de<span class=\"__1 _13\"></span> realizaci\u00f3n representa <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>es<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>maci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _16\"></span> <span class=\"__1 _12\"></span>precio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>enta <span class=\"__1 _13\"></span>menos <span class=\"__1 _13\"></span>todos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _13\"></span>estimados <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>t<span class=\"__1 _13\"></span>erminaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>los costes que ser\u00e1n inc<span class=\"__1 _13\"></span>urridos en los procesos de com<span class=\"__1 _13\"></span>ercializaci\u00f3n, venta y<span class=\"__1 _13\"></span> distribuci\u00f3n.<span class=\"__1 _13\"></span> El <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>rea<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>iza <span class=\"__1 _12\"></span>una <span class=\"__1 _14\"></span>evaluaci\u00f3n <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>valor <span class=\"__1 _14\"></span>neto <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>realizaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>existenc<span class=\"__1 _13\"></span>ias <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>final <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>icio dotando <span class=\"__1 _18\"> </span>la <span class=\"__1 _18\"> </span>oportuna <span class=\"__1 _18\"> </span>p\u00e9rdid<span class=\"__1 _13\"></span>a <span class=\"__1 _11\"> </span>cuando <span class=\"__1 _18\"> </span>las <span class=\"__1 _18\"> </span>mismas<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>se <span class=\"__1 _18\"> </span>encuentran <span class=\"__1 _18\"> </span>sobrev<span class=\"__1 _13\"></span>aloradas. <span class=\"__1 _11\"> </span>Cuand<span class=\"__1 _13\"></span>o <span class=\"__1 _11\"> </span>las circunstancias <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"> </span>prev<span class=\"__1 _13\"></span>iamente <span class=\"__1 _19\"></span>causaron <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>rebaja <span class=\"__1 _d\"> </span>hayan <span class=\"__1 _19\"></span>dejado <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>existir <span class=\"__1 _d\"> </span>o <span class=\"__1 _d\"> </span>cuando <span class=\"__1 _19\"></span>ex<span class=\"__1 _13\"></span>ista <span class=\"__1 _19\"></span>clara evidencia  de <span class=\"__1 _b_1\"> </span>incremento <span class=\"__1 _b_1\"> </span>en  el  va<span class=\"__1 _13\"></span>lor  neto  realizab<span class=\"__1 _13\"></span>le  debido  a <span class=\"__1 _b_1\"> </span>un  cambio <span class=\"__1 _b_1\"> </span>en  las  c<span class=\"__1 _13\"></span>ircunstancias econ\u00f3micas, se proc<span class=\"__1 _13\"></span>ede a revertir el importe de la corr<span class=\"__1 _13\"></span>ecci\u00f3n valorativa.<span class=\"__1 _13\"></span> Asimismo, <span class=\"__1 _12\"></span>tambi\u00e9n <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>rea<span class=\"__1 _13\"></span>lizan <span class=\"__1 _13\"></span>esti<span class=\"__1 _13\"></span>maciones <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span>terioro <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>chos <span class=\"__1 _12\"></span>activos <span class=\"__1 _12\"></span>debido <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>obso<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>escencia,<span class=\"__1 _13\"></span> principalmente <span class=\"__1 _d\"> </span>debido <span class=\"__1 _19\"></span>a <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>caduci<span class=\"__1 _13\"></span>dad <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>la<span class=\"__1 _13\"></span>s <span class=\"__1 _14\"></span>distintas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>espec<span class=\"__1 _13\"></span>ialidades <span class=\"__1 _19\"></span>farmac\u00e9u<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>cas <span class=\"__1 _19\"></span>(q<span class=\"__1 _13\"></span>ue comprende <span class=\"__1 _d\"> </span>un <span class=\"__1 _19\"></span>period<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"></span>entre <span class=\"__1 _d\"> </span>2 <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>5 <span class=\"__1 _19\"></span>a\u00f1os <span class=\"__1 _d\"> </span>para <span class=\"__1 _19\"> </span>prod<span class=\"__1 _13\"></span>uctos <span class=\"__1 _19\"></span>term<span class=\"__1 _13\"></span>inados) <span class=\"__1 _19\"></span>o <span class=\"__1 _d\"> </span>bien <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>lenta <span class=\"__1 _19\"></span>rot<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _19\"></span>en aquellos casos<span class=\"__1 _13\"></span> que la <span class=\"__1 _13\"></span>demanda est<span class=\"__1 _13\"></span>imada sea insuf<span class=\"__1 _13\"></span>iciente para a<span class=\"__1 _13\"></span>bsorber las <span class=\"__1 _13\"></span>existencias en un<span class=\"__1 _13\"></span> tiempo razonable. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "Clientes por ventas y p<span class=\"__1 _13\"></span>restaci\u00f3n de servicios<span class=\"__1 _13\"></span> Los s<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>dos <span class=\"__1 _13\"></span>de clientes <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>registrados <span class=\"__1 _13\"></span>por su <span class=\"__1 _13\"></span>coste a<span class=\"__1 _13\"></span>mortizado. En <span class=\"__1 _13\"></span>cada c<span class=\"__1 _13\"></span>ierre se <span class=\"__1 _13\"></span>determina s<span class=\"__1 _13\"></span>u valor recuperable, <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>mo<span class=\"__1 _13\"></span>do <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>se mi<span class=\"__1 _16\"></span>nora<span class=\"__1 _13\"></span>n, <span class=\"__1 _21\"></span>en su <span class=\"__1 _16\"></span>caso, <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orrecciones <span class=\"__1 _16\"></span>valorativas<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>que permitan <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>ubrir los <span class=\"__1 _13\"></span>saldos <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>concurran <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ircunstancias <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onlleven <span class=\"__1 _12\"></span>su <span class=\"__1 _13\"></span>calif<span class=\"__1 _13\"></span>icaci\u00f3n <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>udoso <span class=\"__1 _13\"></span>cobro. La <span class=\"__1 _19\"></span>moros<span class=\"__1 _13\"></span>idad <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _19\"></span>enfre<span class=\"__1 _13\"></span>nta <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>no <span class=\"__1 _19\"></span>es <span class=\"__1 _d\"> </span>significativa <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>se <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>oncentra <span class=\"__1 _19\"></span>pri<span class=\"__1 _13\"></span>ncipalmente <span class=\"__1 _19\"></span>en farmacias <span class=\"__1 _17\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>hospitales <span class=\"__1 _17\"> </span>que <span class=\"__1 _11\"> </span>dependen <span class=\"__1 _11\"> </span>de <span class=\"__1 _17\"> </span>los <span class=\"__1 _11\"> </span>sistemas <span class=\"__1 _11\"> </span>nacionales <span class=\"__1 _11\"> </span>de <span class=\"__1 _17\"> </span>s<span class=\"__1 _13\"></span>alud<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>(por <span class=\"__1 _17\"> </span>restricciones<span class=\"__1 _13\"></span> presupuestarias, princi<span class=\"__1 _13\"></span>palmente).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "Efectivo y otros <span class=\"__1 _13\"></span>activos l\u00edquidos En <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>balance <span class=\"__1 _12\"></span>consolida<span class=\"__1 _13\"></span><span class=\"lsc_1\">do<span class=\"__1 _16\"></span><span class=\"ls0_1\"> <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>clasifica <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>Efectivo <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>otros <span class=\"__1 _12\"></span>activos <span class=\"__1 _12\"></span>l\u00edquidos <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>tesorer\u00eda <span class=\"__1 _12\"></span>depositada<span class=\"__1 _13\"></span> </span></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo, <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>dep\u00f3s<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>tos <span class=\"__1 _12\"></span>bancarios <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>vista <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>inversiones <span class=\"__1 _13\"></span>financ<span class=\"__1 _13\"></span>ieras <span class=\"__1 _13\"></span>convertibles <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>efectivo, con un <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>encimiento no <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>uperior <span class=\"__1 _10\"></span>a tres me<span class=\"__1 _10\"></span>ses desde la fecha de ad<span class=\"__1 _10\"></span>quisici\u00f3n<span class=\"__1 _13\"></span>. Adicionalmente, a efectos del <span class=\"__1 _18\"> </span>Estado <span class=\"__1 _f\"> </span>de <span class=\"__1 _18\"> </span>F<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ujos <span class=\"__1 _18\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>Efectivo <span class=\"__1 _f\"> </span>Consolidad<span class=\"__1 _13\"></span>o<span class=\"lse_1\">, <span class=\"__1 _18\"> </span></span>s<span class=\"__1 _13\"></span>olo <span class=\"__1 _11\"> </span>se <span class=\"__1 _f\"> </span>consid<span class=\"__1 _13\"></span>eran <span class=\"__1 _11\"> </span>a<span class=\"__1 _13\"></span>quellos <span class=\"__1 _18\"> </span><span class=\"ls7_1\">que <span class=\"__1 _f\"> </span></span>no <span class=\"__1 _f\"> </span>tengan penalizaciones <span class=\"__1 _18\"> </span>significat<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vas <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>caso <span class=\"__1 _18\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>ca<span class=\"__1 _13\"></span>ncelaci\u00f3n <span class=\"__1 _11\"> </span>ant<span class=\"__1 _13\"></span>icipada <span class=\"__1 _18\"> </span>(manteniendo <span class=\"__1 _18\"> </span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _18\"> </span>l\u00edmite <span class=\"__1 _18\"> </span>de vencimiento no super<span class=\"__1 _13\"></span>ior a tres meses)<span class=\"__1 _13\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": " <span class=\"__1 _27\"> </span>Instrumentos financiero<span class=\"__1 _13\"></span>s (sin incluir instrumentos<span class=\"__1 _13\"></span> financieros derivados)<span class=\"__1 _13\"></span> Los <span class=\"__1 _21\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>asivos <span class=\"__1 _21\"></span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>eros <span class=\"__1 _16\"></span>se <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>econocen <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>balance <span class=\"__1 _16\"></span>conso<span class=\"__1 _13\"></span>lidado <span class=\"__1 _21\"></span>cuando <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Grupo <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>convierte<span class=\"__1 _13\"></span> en una de las partes<span class=\"__1 _13\"></span> de las disposiciones contractual<span class=\"__1 _13\"></span>es del instrumento financiero<span class=\"__1 _13\"></span>. Activos financieros<span class=\"__1 _13\"></span> Clasificaci\u00f3n: <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>acuerdo <span class=\"__1 _12\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>aplicaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NIIF <span class=\"__1 _12\"></span>9, <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>clasifica <span class=\"__1 _13\"></span>sus <span class=\"__1 _12\"></span>activos <span class=\"__1 _13\"></span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>eros <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n las siguientes categor\u00ed<span class=\"__1 _13\"></span>as de valoraci\u00f3n:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>aquellos <span class=\"__1 _19\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>se <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>aloran <span class=\"__1 _19\"></span>con <span class=\"__1 _d\"> </span>posterioridad <span class=\"__1 _19\"></span>a <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>ra<span class=\"__1 _13\"></span>zonable <span class=\"__1 _19\"></span>(ya <span class=\"__1 _19\"></span>sea<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>con <span class=\"__1 _d\"> </span>cambios <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"></span>otro<span class=\"__1 _13\"></span> </span>resultado global o en res<span class=\"__1 _13\"></span>ultados), y -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>aquellos que se va<span class=\"__1 _13\"></span>loran a coste amortizado.<span class=\"__1 _13\"></span> </span>La clasi<span class=\"__1 _13\"></span>fi<span class=\"__1 _10\"></span>caci\u00f3n <span class=\"__1 _13\"></span>depende <span class=\"__1 _13\"></span>del modelo <span class=\"__1 _13\"></span>de negoc<span class=\"__1 _13\"></span>io de <span class=\"__1 _13\"></span>la entidad <span class=\"__1 _13\"></span>para ges<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>onar <span class=\"__1 _13\"></span>los activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>y de los t\u00e9rminos contrac<span class=\"__1 _13\"></span>tuales de los flujos de efectivo.<span class=\"__1 _13\"></span> Para <span class=\"__1 _13\"></span>los activos<span class=\"__1 _13\"></span> valorados<span class=\"__1 _13\"></span> a <span class=\"__1 _13\"></span>valor r<span class=\"__1 _13\"></span>azonable, l<span class=\"__1 _13\"></span>as ganancias <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>se registr<span class=\"__1 _13\"></span>ar\u00e1n en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>o en <span class=\"__1 _16\"></span>otro resultado <span class=\"__1 _16\"></span>g<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>obal. Para <span class=\"__1 _16\"></span>las inversiones <span class=\"__1 _16\"></span>en instrumentos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>pa<span class=\"__1 _13\"></span>trimonio <span class=\"__1 _16\"></span>que no <span class=\"__1 _16\"></span>se mantienen <span class=\"__1 _16\"></span>para<span class=\"__1 _13\"></span> negociaci\u00f3n, <span class=\"__1 _d\"> </span>es<span class=\"__1 _13\"></span>to <span class=\"__1 _d\"> </span>depend<span class=\"__1 _13\"></span>er\u00e1 <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>si <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>Grupo <span class=\"__1 _e\"> </span>realiz\u00f3 <span class=\"__1 _e\"> </span>una <span class=\"__1 _d\"> </span>elecc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _e\"> </span>irrevocable <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _e\"> </span>momento <span class=\"__1 _e\"> </span>del reconocimiento <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>nicial <span class=\"__1 _12\"></span>para<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>contabilizar <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>inversi\u00f3n <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>pa<span class=\"__1 _10\"></span>trimonio <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>raz<span class=\"__1 _13\"></span>onable <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>cambios <span class=\"__1 _14\"></span>en otro resultado global.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Reconocimiento <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>baja <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>cuentas: <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>compras <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>ventas <span class=\"__1 _14\"></span>convenci<span class=\"__1 _13\"></span>onales <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _14\"></span>financieros <span class=\"__1 _14\"></span>se reconocen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>negociaci\u00f3n, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el Grup<span class=\"__1 _13\"></span>o se <span class=\"__1 _13\"></span>compro<span class=\"__1 _13\"></span>mete <span class=\"__1 _13\"></span>a co<span class=\"__1 _13\"></span>mprar o<span class=\"__1 _13\"></span> ven<span class=\"__1 _13\"></span>der el activo. Lo<span class=\"__1 _10\"></span>s activos financieros se dan d<span class=\"__1 _16\"></span>e baja en cuentas cuando expiran o <span class=\"__1 _16\"></span>se ceden los derechos<span class=\"__1 _13\"></span> <span class=\"lsc_1\">a </span>recibir flujos <span class=\"__1 _13\"></span>de efectivo de <span class=\"__1 _13\"></span>los activos financ<span class=\"__1 _13\"></span>ieros y el <span class=\"__1 _13\"></span>Grupo ha transferi<span class=\"__1 _13\"></span>do sustancialmente t<span class=\"__1 _13\"></span>odos los riesgos y beneficios <span class=\"__1 _13\"></span>inherentes a la propiedad<span class=\"__1 _13\"></span>. Valoraci\u00f3n: <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>mo<span class=\"__1 _13\"></span>mento <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>reconoci<span class=\"__1 _13\"></span>miento <span class=\"__1 _13\"></span>inicial,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>valora <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>activo <span class=\"__1 _13\"></span>financiero <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>su <span class=\"__1 _12\"></span>valor razonable m\u00e1<span class=\"__1 _10\"></span>s, <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>cas<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo fi<span class=\"__1 _10\"></span>nanciero que <span class=\"__1 _16\"></span>no <span class=\"__1 _10\"></span>sea<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>registrado<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>a valor <span class=\"__1 _16\"></span>ra<span class=\"__1 _13\"></span>zonable <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _16\"></span>cambios<span class=\"__1 _13\"></span> en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _12\"></span>(VRR), <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>costes <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>transac<span class=\"__1 _13\"></span>ci\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>sean <span class=\"__1 _13\"></span>directamente <span class=\"__1 _12\"></span>atribuibles <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>adq<span class=\"__1 _13\"></span>ui<span class=\"__1 _10\"></span>sici\u00f3n del activo financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ero. Los<span class=\"__1 _13\"></span> costes de la transacci\u00f3n de<span class=\"__1 _13\"></span> activos financieros registra<span class=\"__1 _13\"></span>dos a valor razonable<span class=\"__1 _13\"></span> con cambios en resu<span class=\"__1 _13\"></span>ltados se reconocen c<span class=\"__1 _13\"></span>omo gastos en resultados.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span> Instrumentos de deuda<span class=\"__1 _13\"></span> La valoraci\u00f3n <span class=\"__1 _13\"></span>posterior de l<span class=\"__1 _13\"></span>os instrumentos de <span class=\"__1 _13\"></span>deuda depende <span class=\"__1 _13\"></span>del modelo d<span class=\"__1 _13\"></span>e negocio del <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo para gestionar <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>activo <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>caracter\u00edsticas <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span><span class=\"lsf_1\">su</span>s <span class=\"__1 _19\"></span>fl<span class=\"__1 _13\"></span>ujos <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>efectivo. <span class=\"__1 _d\"> </span>Actualme<span class=\"__1 _13\"></span>nte, <span class=\"__1 _19\"> </span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>tiene instrumentos de deuda q<span class=\"__1 _13\"></span>ue corresponden a las sigu<span class=\"__1 _13\"></span>ientes categor\u00edas<span class=\"__1 _13\"></span> de valoraci\u00f3n:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Coste <span class=\"__1 _16\"></span>amortizado: <span class=\"__1 _16\"></span>Los <span class=\"__1 _16\"></span>act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>mantiene<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>para <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>cobro <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>flujos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>efectivo <span class=\"__1 _16\"></span>contractua<span class=\"__1 _13\"></span>les </span>cuando <span class=\"__1 _16\"></span>esos <span class=\"__1 _16\"></span>flujos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>efectivo <span class=\"__1 _10\"></span>representan <span class=\"__1 _16\"></span>s\u00f3lo <span class=\"__1 _16\"></span>pagos de <span class=\"__1 _21\"></span>principa<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>e <span class=\"__1 _16\"></span>intereses <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>valoran <span class=\"__1 _16\"></span>a <span class=\"__1 _10\"></span>coste amortizado. <span class=\"__1 _19\"></span>Los <span class=\"__1 _19\"></span>ingresos <span class=\"__1 _d\"> </span>por <span class=\"__1 _14\"></span>intereses <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>estos <span class=\"__1 _19\"> </span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _14\"></span>finan<span class=\"__1 _13\"></span>cieros <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"> </span>incl<span class=\"__1 _13\"></span>uyen <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>ingresos<span class=\"__1 _13\"></span> financieros de <span class=\"__1 _13\"></span>acuerdo con <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> m\u00e9todo d<span class=\"__1 _13\"></span>el tipo de inter<span class=\"__1 _13\"></span>\u00e9s efectivo. Cualqu<span class=\"__1 _13\"></span>ier ganancia o p\u00e9r<span class=\"__1 _13\"></span>di<span class=\"__1 _10\"></span>da que <span class=\"__1 _12\"></span>surj<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>cuando <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>ba<span class=\"__1 _10\"></span>ja <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>reconoce <span class=\"__1 _14\"></span>directamente <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>resu<span class=\"__1 _13\"></span>ltado <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>ejercicio <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>se presenta <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>otras <span class=\"__1 _13\"></span>ganancias <span class=\"__1 _13\"></span>/ <span class=\"__1 _13\"></span>(p\u00e9rdidas) <span class=\"__1 _13\"></span>junto <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>ganancias <span class=\"__1 _13\"></span>y p\u00e9r<span class=\"__1 _13\"></span>didas por <span class=\"__1 _13\"></span>diferenc<span class=\"__1 _13\"></span>ias de<span class=\"__1 _13\"></span> cambio. <span class=\"__1 _14\"></span>Las <span class=\"__1 _19\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span>por <span class=\"__1 _19\"></span>deterioro <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>valor <span class=\"__1 _19\"></span>se <span class=\"__1 _14\"></span>pres<span class=\"__1 _13\"></span>entan <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>part<span class=\"__1 _13\"></span>ida<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>eparada <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el estado de resultados.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Valor <span class=\"__1 _13\"></span>razon<span class=\"__1 _13\"></span>able <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>ca<span class=\"__1 _13\"></span>mbios <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>resultados: <span class=\"__1 _12\"></span>Los <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>n<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>cumplen <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>crite<span class=\"__1 _13\"></span>rio <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>coste </span>amortizado <span class=\"__1 _12\"></span>o <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>cambios <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>otro <span class=\"__1 _12\"></span>resultado <span class=\"__1 _12\"></span>global <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>reconocen <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>valor razonable <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>cambios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>resultados. <span class=\"__1 _13\"></span>Una <span class=\"__1 _13\"></span>ganancia <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>p\u00e9rdida <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>inver<span class=\"__1 _13\"></span>si\u00f3n <span class=\"__1 _13\"></span>en deu<span class=\"__1 _13\"></span>da que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>reconozca <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>pos<span class=\"__1 _13\"></span>terioridad <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on c<span class=\"__1 _13\"></span>ambios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>reconoce<span class=\"__1 _13\"></span> en <span class=\"__1 _d\"> </span>r<span class=\"__1 _13\"></span>esultados <span class=\"__1 _d\"> </span>y <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>prese<span class=\"__1 _13\"></span>nta <span class=\"__1 _d\"> </span>neta <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>estad<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>resultados <span class=\"__1 _e\"> </span>dentr<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>otras<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>ganancias <span class=\"__1 _e\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"__1 _13\"></span>icio en que surge.  Instrumentos de patr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>monio neto<span class=\"__1 _13\"></span>. El Grupo valora posteri<span class=\"__1 _13\"></span>ormente todas las inversiones <span class=\"__1 _13\"></span>en patrimonio neto a valor raz<span class=\"__1 _13\"></span>onable. Cuando la Direcci\u00f3n <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>ha <span class=\"__1 _12\"></span>optado <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>pres<span class=\"__1 _13\"></span>entar <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>g<span class=\"__1 _13\"></span>anancias <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>p\u00e9rdidas <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>las<span class=\"__1 _13\"></span> inversiones  en  patrimonio<span class=\"__1 _13\"></span>  ne<span class=\"__1 _10\"></span>to  en  otro  resultado  global, <span class=\"__1 _b_1\"> </span>no  hay  reclasif<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>caci\u00f3n  posterior  de  las<span class=\"__1 _13\"></span> ganancias <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>p\u00e9rdi<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span>s <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razona<span class=\"__1 _13\"></span>ble <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>resultados<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>vez <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>dan <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>baj<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>cuentas. <span class=\"__1 _14\"></span>Los dividendos  de <span class=\"__1 _e\"> </span>tales  inversiones<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>siguen  reconoci\u00e9ndose  en <span class=\"__1 _e\"> </span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _e\"> </span>resultado  del <span class=\"__1 _e\"> </span>e<span class=\"__1 _13\"></span>jercicio <span class=\"__1 _e\"> </span>como  otros ingresos cuando se esta<span class=\"__1 _13\"></span>blece el derecho<span class=\"__1 _13\"></span> de<span class=\"__1 _10\"></span> la socied<span class=\"__1 _13\"></span>ad a recibir los pagos.<span class=\"__1 _13\"></span> Los cambios en el valor razonab<span class=\"__1 _13\"></span>le de activos financieros a valor razonable con c<span class=\"__1 _13\"></span>ambios en resultados se <span class=\"__1 _12\"></span>reconocen <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>otras <span class=\"__1 _12\"></span>ga<span class=\"__1 _13\"></span>nancias <span class=\"__1 _12\"></span>/ <span class=\"__1 _12\"></span>(p\u00e9rdidas)<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>estado <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>r<span class=\"__1 _13\"></span>esultados <span class=\"__1 _12\"></span>cuando <span class=\"__1 _14\"></span>sea <span class=\"__1 _13\"></span>aplica<span class=\"__1 _13\"></span>bl<span class=\"__1 _10\"></span>e. <span class=\"__1 _12\"></span>Las p\u00e9rdidas <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>deteri<span class=\"__1 _13\"></span>oro <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>valor <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>y <span class=\"__1 _21\"></span>revers<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>las <span class=\"__1 _10\"></span>p\u00e9<span class=\"__1 _13\"></span>rdidas <span class=\"__1 _21\"></span>por <span class=\"__1 _10\"></span>deterioro <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>va<span class=\"__1 _13\"></span>lor) <span class=\"__1 _16\"></span>sobre <span class=\"__1 _16\"></span>inversiones en patrimon<span class=\"__1 _13\"></span>io neto valorad<span class=\"__1 _13\"></span>as a valor <span class=\"__1 _13\"></span>razonable con c<span class=\"__1 _13\"></span>ambios en o<span class=\"__1 _13\"></span>tro resultado <span class=\"__1 _13\"></span>global no se <span class=\"__1 _13\"></span>presentan separadamente de <span class=\"__1 _13\"></span>otros cambios en el valor razo<span class=\"__1 _13\"></span>nable. Deterioro del valor<span class=\"__1 _13\"></span> El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _14\"></span>eval\u00faa <span class=\"__1 _14\"></span>sobre <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>base <span class=\"__1 _14\"></span>prospectiva <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>cr\u00e9dito <span class=\"__1 _14\"></span>esperadas <span class=\"__1 _14\"></span>asociadas <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>sus activos <span class=\"__1 _13\"></span>a c<span class=\"__1 _13\"></span>oste amortiz<span class=\"__1 _13\"></span>ado <span class=\"__1 _13\"></span>y a <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>cambios <span class=\"__1 _13\"></span>en otro <span class=\"__1 _13\"></span>resulta<span class=\"__1 _13\"></span>do global. <span class=\"__1 _13\"></span>La <span class=\"__1 _13\"></span>metodolog\u00eda aplicada para el <span class=\"__1 _16\"></span>deterioro<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>del valor depende de <span class=\"__1 _16\"></span>si ha habido un incremento significativo en <span class=\"__1 _16\"></span>el riesgo de cr\u00e9dito.  Para las cuentas comerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ales a cobrar, el Grup<span class=\"__1 _13\"></span>o aplica el enfoque simplificado permitido por la NIIF 9,<span class=\"__1 _13\"></span> que <span class=\"__1 _13\"></span>exige qu<span class=\"__1 _13\"></span>e las <span class=\"__1 _13\"></span>p\u00e9rdidas<span class=\"__1 _13\"></span> esperadas <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>vida <span class=\"__1 _13\"></span>se r<span class=\"__1 _13\"></span>econozcan desde <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>reconocimiento <span class=\"__1 _13\"></span>inicial de las cuentas a cobr<span class=\"__1 _13\"></span>ar, v\u00e9ase la Nota <span class=\"ls7_1\">15<span class=\"__1 _13\"></span></span> para m\u00e1s detalles. Pasivos financieros<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Las <span class=\"__1 _16\"></span>cuentas <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _16\"></span>a <span class=\"__1 _10\"></span>pagar <span class=\"__1 _16\"></span>son ob<span class=\"__1 _10\"></span>ligaciones <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>pago<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>por <span class=\"__1 _10\"></span>bienes <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ervicios <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>han <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dquirido de <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>proveedores <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>curs<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"> </span>ordi<span class=\"__1 _13\"></span>nario <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>explotaci\u00f3n. <span class=\"__1 _d\"> </span>Las <span class=\"__1 _d\"> </span>cuentas <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>pagar <span class=\"__1 _d\"> </span>se clasifican como pas<span class=\"__1 _13\"></span>ivo corriente si los pagos tienen ve<span class=\"__1 _13\"></span>ncimiento igual o inferior a un a<span class=\"__1 _13\"></span>\u00f1o (o vencen en el <span class=\"__1 _13\"></span>ciclo <span class=\"__1 _13\"></span>normal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>exp<span class=\"__1 _13\"></span>lotaci\u00f3n, <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>fuera <span class=\"__1 _13\"></span>superior)<span class=\"__1 _13\"></span>. <span class=\"__1 _13\"></span>En <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>contrario, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pres<span class=\"__1 _13\"></span>entan <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>pasivos no corrientes.<span class=\"__1 _13\"></span> Las <span class=\"__1 _14\"></span>cuentas <span class=\"__1 _14\"></span>comercia<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>es <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>pagar <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>reconocen <span class=\"__1 _14\"></span>inicialmente <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>r<span class=\"__1 _13\"></span>azonable <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>posteriormente <span class=\"__1 _14\"></span>se valoran <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortizado <span class=\"__1 _13\"></span>usan<span class=\"__1 _13\"></span>do el <span class=\"__1 _12\"></span>m\u00e9todo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inter\u00e9s <span class=\"__1 _13\"></span>efectivo<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> vencimientos sean superi<span class=\"__1 _13\"></span>ores a doce meses.<span class=\"__1 _13\"></span> Las <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span>ud<span class=\"__1 _10\"></span>as <span class=\"__1 _d\"> </span>financieras <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>reconocen <span class=\"__1 _d\"> </span>inicialmente <span class=\"__1 _d\"> </span>por <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>valor <span class=\"__1 _19\"></span>razonable <span class=\"__1 _d\"> </span>menos <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la transacci\u00f3n <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>ha<span class=\"__1 _10\"></span>ya <span class=\"__1 _14\"></span>incurrido. <span class=\"__1 _14\"></span>Posteriormente, <span class=\"__1 _14\"></span>las <span class=\"__1 _12\"></span>deu<span class=\"__1 _13\"></span>das <span class=\"__1 _12\"></span>financiera<span class=\"__1 _13\"></span>s <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>valoran <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>u coste amortizado; <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ualquier <span class=\"__1 _10\"></span>diferencia entre los <span class=\"__1 _16\"></span>fond<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>obte<span class=\"__1 _13\"></span>nidos (netos <span class=\"__1 _10\"></span>de los <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _16\"></span>necesar<span class=\"__1 _13\"></span>ios <span class=\"__1 _16\"></span>para<span class=\"__1 _13\"></span> su obtenc<span class=\"__1 _13\"></span>i\u00f3n) y <span class=\"__1 _13\"></span>el valor <span class=\"__1 _13\"></span>de reembolso <span class=\"__1 _13\"></span>se recon<span class=\"__1 _13\"></span>oce en <span class=\"__1 _13\"></span>la cuenta <span class=\"__1 _13\"></span>de p\u00e9rd<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>das <span class=\"__1 _13\"></span>y ganancias <span class=\"__1 _13\"></span>consolidada durante la vida de la de<span class=\"__1 _13\"></span>uda de acuerdo con el m\u00e9todo <span class=\"__1 _13\"></span>del<span class=\"__1 _10\"></span> tipo de inter\u00e9s<span class=\"__1 _13\"></span> efectivo.<span class=\"__1 _13\"></span> Las <span class=\"__1 _19\"></span>com<span class=\"__1 _13\"></span>isiones <span class=\"__1 _19\"></span>abonadas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>obtenci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>l\u00ednea<span class=\"__1 _13\"></span>s <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>cr\u00e9d<span class=\"__1 _13\"></span>ito <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>reconocen<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _14\"></span>cos<span class=\"__1 _13\"></span>tes <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la transacci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>deuda <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>iempre <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>sea <span class=\"__1 _16\"></span>probabl<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>vaya <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>disponer <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>una <span class=\"__1 _16\"></span>parte <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>totalidad de la <span class=\"__1 _16\"></span>l\u00ednea. En este <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aso, <span class=\"__1 _16\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>comisiones se difieren hasta que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>produce<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la disposici\u00f3n. En <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>medida en q<span class=\"__1 _13\"></span>ue no <span class=\"__1 _13\"></span>sea pr<span class=\"__1 _13\"></span>obable que <span class=\"__1 _13\"></span>se vaya <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>disponer d<span class=\"__1 _13\"></span>e todo <span class=\"__1 _13\"></span>o part<span class=\"__1 _13\"></span>e de <span class=\"__1 _13\"></span>la l\u00edn<span class=\"__1 _13\"></span>ea de <span class=\"__1 _13\"></span>cr\u00e9dito, <span class=\"__1 _13\"></span>la comis<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _13\"></span>se capitalizar\u00e1 <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>ago <span class=\"__1 _13\"></span>anticipado <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>serv<span class=\"__1 _13\"></span>icios <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>liqu<span class=\"__1 _13\"></span>ide<span class=\"__1 _10\"></span>z <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>amortiza <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>periodo <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>se refiere la disponibi<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idad del c<span class=\"__1 _13\"></span>r\u00e9dito. La <span class=\"__1 _14\"></span>deuda <span class=\"__1 _14\"></span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>era <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>eli<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>na <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>bal<span class=\"__1 _13\"></span>ance <span class=\"__1 _14\"></span>cuando <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>obligaci\u00f3n <span class=\"__1 _14\"></span>esp<span class=\"__1 _13\"></span>ecifi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ada <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>contrato <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>h<span class=\"__1 _13\"></span>a pagado, canc<span class=\"__1 _13\"></span>elado o <span class=\"__1 _13\"></span>expirado. L<span class=\"__1 _13\"></span>a diferencia <span class=\"__1 _13\"></span>entre el <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en libros <span class=\"__1 _13\"></span>de un <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>financiero que <span class=\"__1 _13\"></span>se ha <span class=\"__1 _13\"></span>cancelado <span class=\"__1 _12\"></span>o <span class=\"__1 _13\"></span>ce<span class=\"__1 _13\"></span>dido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>otr<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>contraprestaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>pa<span class=\"__1 _13\"></span>gada, <span class=\"__1 _13\"></span>incluyendo <span class=\"__1 _12\"></span>cualquier <span class=\"__1 _12\"></span>activo <span class=\"__1 _13\"></span>ced<span class=\"__1 _13\"></span>ido diferente de<span class=\"__1 _13\"></span>l efectivo o <span class=\"__1 _13\"></span>pasivo asumido, se r<span class=\"__1 _13\"></span>econoce en <span class=\"__1 _13\"></span>el resultado del <span class=\"__1 _13\"></span>ejercicio como otros<span class=\"__1 _13\"></span> ingresos o gastos financieros<span class=\"__1 _13\"></span>.  Los <span class=\"__1 _14\"></span>pr\u00e9stamos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>tipo <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>bonificado <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>nulo <span class=\"__1 _14\"></span>son <span class=\"__1 _14\"></span>formas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ayuda <span class=\"__1 _12\"></span>g<span class=\"__1 _13\"></span>ubernamental. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>registro contable <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>dichos <span class=\"__1 _12\"></span>pr\u00e9stamos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>otorga<span class=\"__1 _13\"></span>dos <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>ealiza <span class=\"__1 _12\"></span>atendiendo <span class=\"__1 _14\"></span>al <span class=\"__1 _13\"></span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>financi<span class=\"__1 _13\"></span>aci\u00f3n recibida; <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>dif<span class=\"__1 _13\"></span>erencias <span class=\"__1 _12\"></span>surgidas <span class=\"__1 _12\"></span>entre <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>icho <span class=\"__1 _13\"></span>valor <span class=\"__1 _14\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>nominal <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _14\"></span>financiaci\u00f3n <span class=\"__1 _12\"></span>recibida <span class=\"__1 _12\"></span>son<span class=\"__1 _13\"></span> tratados como una su<span class=\"__1 _13\"></span>bvenci\u00f3n, v\u00e9ase Nota <span class=\"lsc_1\">19</span>-<span class=\"ls7_1\">b)</span>.<span class=\"__1 _13\"></span> Clasificaci\u00f3n de act<span class=\"__1 _13\"></span>ivos y pasivos financieros<span class=\"__1 _13\"></span> entre corriente y no corri<span class=\"__1 _13\"></span>ente En <span class=\"__1 _16\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>balances consolidados <span class=\"__1 _16\"></span>adju<span class=\"__1 _13\"></span>ntos, <span class=\"__1 _16\"></span>los activos <span class=\"__1 _16\"></span>y los <span class=\"__1 _10\"></span>pasivos financieros <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>lasifican <span class=\"__1 _16\"></span>en funci\u00f3n <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e sus <span class=\"__1 _13\"></span>vencimientos, es <span class=\"__1 _13\"></span>decir, <span class=\"__1 _13\"></span>como corrientes <span class=\"__1 _13\"></span>aqu\u00e9llos c<span class=\"__1 _13\"></span>on vencimi<span class=\"__1 _13\"></span>ento igual <span class=\"__1 _13\"></span>o infer<span class=\"__1 _13\"></span>ior a d<span class=\"__1 _13\"></span>oce meses <span class=\"__1 _13\"></span>a contar <span class=\"__1 _14\"></span>desde <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>balance <span class=\"__1 _14\"></span>consolidado <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>no <span class=\"__1 _14\"></span>corrientes <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>vencimiento <span class=\"__1 _14\"></span>super<span class=\"__1 _13\"></span>ior <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> dicho per\u00edodo.<span class=\"__1 _55\"> </span>j)<span class=\"ls0_1\"> <span class=\"__1 _27\"> </span>Instrumentos financiero<span class=\"__1 _13\"></span>s derivados<span class=\"__1 _13\"></span> </span>Las  act<span class=\"__1 _13\"></span>ividades  de<span class=\"__1 _13\"></span>l  Grupo <span class=\"__1 _b_1\"> </span>lo <span class=\"__1 _b_1\"> </span>exponen <span class=\"__1 _b_1\"> </span>fundamenta<span class=\"__1 _13\"></span>lmente  a<span class=\"__1 _13\"></span>  riesgos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>tipo <span class=\"__1 _b_1\"> </span>de  c<span class=\"__1 _13\"></span>ambio,  por <span class=\"__1 _b_1\"> </span>la comercializaci\u00f3n <span class=\"__1 _13\"></span>de produc<span class=\"__1 _13\"></span>tos a trav\u00e9s <span class=\"__1 _13\"></span>de licenciatario<span class=\"__1 _13\"></span>s y subsidiari<span class=\"__1 _13\"></span>as en pa\u00edses <span class=\"__1 _13\"></span>con moneda<span class=\"__1 _13\"></span> distinta al euro, y de tipo de <span class=\"__1 _13\"></span>inter\u00e9s, por el endeudamiento que<span class=\"__1 _13\"></span> mantiene <span class=\"__1 _13\"></span>la Sociedad Dominante (Nota<span class=\"__1 _13\"></span> <span class=\"ls7_1\">32</span>)<span class=\"lse_1\">. </span> En los ej<span class=\"__1 _13\"></span>ercicios anuales <span class=\"__1 _13\"></span>cerrados el <span class=\"__1 _13\"></span>31 d<span class=\"__1 _13\"></span>e diciembre <span class=\"__1 _13\"></span>de 2024 <span class=\"__1 _13\"></span>y 2023, <span class=\"__1 _13\"></span>el \u00fanico ins<span class=\"__1 _13\"></span>trumento financiero derivado <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>tiene <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _13\"></span>es <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span><span class=\"ff4_1\">Equi<span class=\"__1 _13\"></span>ty <span class=\"__1 _13\"></span>swap</span>, <span class=\"__1 _12\"></span>descrito <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Nota <span class=\"__1 _12\"></span><span class=\"ls7_1\">18</span>, <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>no <span class=\"__1 _12\"></span>cump<span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>requisitos para ser calificado para co<span class=\"__1 _13\"></span>ntabilidad de cobertura.<span class=\"__1 _13\"></span> En <span class=\"__1 _12\"></span>este <span class=\"__1 _14\"></span>caso, <span class=\"__1 _14\"></span>el<span class=\"__1 _16\"></span> <span class=\"__1 _14\"></span>derivado <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>reconoce <span class=\"__1 _12\"></span>in<span class=\"__1 _13\"></span>icialmente <span class=\"__1 _14\"></span>al <span class=\"__1 _12\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>posteriormente <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>vuelve <span class=\"__1 _14\"></span>a valorar a <span class=\"__1 _16\"></span>su valor <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>azonable <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>la fecha <span class=\"__1 _16\"></span>de cada cierre. Los cambios <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>el valor <span class=\"__1 _16\"></span>raz<span class=\"__1 _13\"></span>onable <span class=\"__1 _16\"></span>de cualquier instrumento derivado <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>no califique <span class=\"__1 _16\"></span>para contabilida<span class=\"__1 _13\"></span>d <span class=\"__1 _16\"></span>de cobertura <span class=\"__1 _16\"></span>se reconocen inmediatamente en resultados <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span><span class=\"ff5_1\">el <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cBeneficios <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>valoraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>instrumentos <span class=\"__1 _12\"></span>fi<span class=\"__1 _13\"></span>nancieros\u201d</span> <span class=\"__1 _13\"></span>de la cuenta de p\u00e9rdidas y g<span class=\"__1 _13\"></span>anancias consolidada.<span class=\"__1 _13\"></span> <div class=\"c_1 w1_1 h0_1 gs35\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _14\"></span>totalidad <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>deri<span class=\"__1 _10\"></span>vado <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>clasifica <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>pasivo <span class=\"__1 _14\"></span>no <span class=\"__1 _14\"></span>corriente <span class=\"__1 _14\"></span>si <span class=\"__1 _14\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gs35\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">vencimiento de la partida <span class=\"__1 _10\"></span>cubierta restante es superior a 12 meses, y <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo a<span class=\"__1 _10\"></span>ctivo o pasivo <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orriente si </div></div><div class=\"c_1 w1_1 h0_1 gs35\"><div class=\"t_1 m0_1 x1_1 h1_1 y127_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el vencimiento de la part<span class=\"__1 _13\"></span>ida cubierta restante es <span class=\"__1 _13\"></span>inferior a 12 meses. <span class=\"__1 _13\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs2f\"><div class=\"t_1 m0_1 x21_1 h16_1 y279 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos financieros<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2f\"><div class=\"t_1 m0_1 x1_1 h1_1 y26e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Clasificaci\u00f3n: <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>acuerdo <span class=\"__1 _12\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>aplicaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NIIF <span class=\"__1 _12\"></span>9, <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>clasifica <span class=\"__1 _13\"></span>sus <span class=\"__1 _12\"></span>activos <span class=\"__1 _13\"></span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>eros <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n </div></div><div class=\"c_1 w1_1 h0_1 gs2f\"><div class=\"t_1 m0_1 x1_1 h1_1 y26f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">las siguientes categor\u00ed<span class=\"__1 _13\"></span>as de valoraci\u00f3n:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2f\"><div class=\"t_1 m0_1 x62 h1_1 y270 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>aquellos <span class=\"__1 _19\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>se <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>aloran <span class=\"__1 _19\"></span>con <span class=\"__1 _d\"> </span>posterioridad <span class=\"__1 _19\"></span>a <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>ra<span class=\"__1 _13\"></span>zonable <span class=\"__1 _19\"></span>(ya <span class=\"__1 _19\"></span>sea<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>con <span class=\"__1 _d\"> </span>cambios <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"></span>otro<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs2f\"><div class=\"t_1 m0_1 x63 h1_1 y271 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">resultado global o en res<span class=\"__1 _13\"></span>ultados), y </div></div><div class=\"c_1 w1_1 h0_1 gs2f\"><div class=\"t_1 m0_1 x62 h1_1 y27a ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>aquellos que se va<span class=\"__1 _13\"></span>loran a coste amortizado.<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs2f\"><div class=\"t_1 m0_1 x1_1 h1_1 y27b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La clasi<span class=\"__1 _13\"></span>fi<span class=\"__1 _10\"></span>caci\u00f3n <span class=\"__1 _13\"></span>depende <span class=\"__1 _13\"></span>del modelo <span class=\"__1 _13\"></span>de negoc<span class=\"__1 _13\"></span>io de <span class=\"__1 _13\"></span>la entidad <span class=\"__1 _13\"></span>para ges<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>onar <span class=\"__1 _13\"></span>los activos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>y </div></div><div class=\"c_1 w1_1 h0_1 gs2f\"><div class=\"t_1 m0_1 x1_1 h1_1 y27c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de los t\u00e9rminos contrac<span class=\"__1 _13\"></span>tuales de los flujos de efectivo.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Para <span class=\"__1 _13\"></span>los activos<span class=\"__1 _13\"></span> valorados<span class=\"__1 _13\"></span> a <span class=\"__1 _13\"></span>valor r<span class=\"__1 _13\"></span>azonable, l<span class=\"__1 _13\"></span>as ganancias <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>se registr<span class=\"__1 _13\"></span>ar\u00e1n en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _16\"></span>otro resultado <span class=\"__1 _16\"></span>g<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>obal. Para <span class=\"__1 _16\"></span>las inversiones <span class=\"__1 _16\"></span>en instrumentos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>pa<span class=\"__1 _13\"></span>trimonio <span class=\"__1 _16\"></span>que no <span class=\"__1 _16\"></span>se mantienen <span class=\"__1 _16\"></span>para<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">negociaci\u00f3n, <span class=\"__1 _d\"> </span>es<span class=\"__1 _13\"></span>to <span class=\"__1 _d\"> </span>depend<span class=\"__1 _13\"></span>er\u00e1 <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>si <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>Grupo <span class=\"__1 _e\"> </span>realiz\u00f3 <span class=\"__1 _e\"> </span>una <span class=\"__1 _d\"> </span>elecc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _e\"> </span>irrevocable <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _e\"> </span>momento <span class=\"__1 _e\"> </span>del </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">reconocimiento <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>nicial <span class=\"__1 _12\"></span>para<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>contabilizar <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>inversi\u00f3n <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>pa<span class=\"__1 _10\"></span>trimonio <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>raz<span class=\"__1 _13\"></span>onable <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>cambios <span class=\"__1 _14\"></span>en </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y27e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">otro resultado global.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span></div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y12a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reconocimiento <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>baja <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>cuentas: <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>compras <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>ventas <span class=\"__1 _14\"></span>convenci<span class=\"__1 _13\"></span>onales <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _14\"></span>financieros <span class=\"__1 _14\"></span>se </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y12b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">reconocen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>negociaci\u00f3n, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el Grup<span class=\"__1 _13\"></span>o se <span class=\"__1 _13\"></span>compro<span class=\"__1 _13\"></span>mete <span class=\"__1 _13\"></span>a co<span class=\"__1 _13\"></span>mprar o<span class=\"__1 _13\"></span> ven<span class=\"__1 _13\"></span>der </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y12c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el activo. Lo<span class=\"__1 _10\"></span>s activos financieros se dan d<span class=\"__1 _16\"></span>e baja en cuentas cuando expiran o <span class=\"__1 _16\"></span>se ceden los derechos<span class=\"__1 _13\"></span> <span class=\"lsc_1\">a </span></div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 ya_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">recibir flujos <span class=\"__1 _13\"></span>de efectivo de <span class=\"__1 _13\"></span>los activos financ<span class=\"__1 _13\"></span>ieros y el <span class=\"__1 _13\"></span>Grupo ha transferi<span class=\"__1 _13\"></span>do sustancialmente t<span class=\"__1 _13\"></span>odos los </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y27f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">riesgos y beneficios <span class=\"__1 _13\"></span>inherentes a la propiedad<span class=\"__1 _13\"></span>. </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y12e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valoraci\u00f3n: <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>mo<span class=\"__1 _13\"></span>mento <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>reconoci<span class=\"__1 _13\"></span>miento <span class=\"__1 _13\"></span>inicial,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>valora <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>activo <span class=\"__1 _13\"></span>financiero <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>su <span class=\"__1 _12\"></span>valor </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y12f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">razonable m\u00e1<span class=\"__1 _10\"></span>s, <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>cas<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo fi<span class=\"__1 _10\"></span>nanciero que <span class=\"__1 _16\"></span>no <span class=\"__1 _10\"></span>sea<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>registrado<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>a valor <span class=\"__1 _16\"></span>ra<span class=\"__1 _13\"></span>zonable <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _16\"></span>cambios<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y130_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _12\"></span>(VRR), <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>costes <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>transac<span class=\"__1 _13\"></span>ci\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>sean <span class=\"__1 _13\"></span>directamente <span class=\"__1 _12\"></span>atribuibles <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>adq<span class=\"__1 _13\"></span>ui<span class=\"__1 _10\"></span>sici\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y131_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del activo financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ero. Los<span class=\"__1 _13\"></span> costes de la transacci\u00f3n de<span class=\"__1 _13\"></span> activos financieros registra<span class=\"__1 _13\"></span>dos a valor razonable<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs31\"><div class=\"t_1 m0_1 x1_1 h1_1 y280 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">con cambios en resu<span class=\"__1 _13\"></span>ltados se reconocen c<span class=\"__1 _13\"></span>omo gastos en resultados.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "Para <span class=\"__1 _13\"></span>los activos<span class=\"__1 _13\"></span> valorados<span class=\"__1 _13\"></span> a <span class=\"__1 _13\"></span>valor r<span class=\"__1 _13\"></span>azonable, l<span class=\"__1 _13\"></span>as ganancias <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>se registr<span class=\"__1 _13\"></span>ar\u00e1n en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>o en <span class=\"__1 _16\"></span>otro resultado <span class=\"__1 _16\"></span>g<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>obal. Para <span class=\"__1 _16\"></span>las inversiones <span class=\"__1 _16\"></span>en instrumentos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>pa<span class=\"__1 _13\"></span>trimonio <span class=\"__1 _16\"></span>que no <span class=\"__1 _16\"></span>se mantienen <span class=\"__1 _16\"></span>para<span class=\"__1 _13\"></span> negociaci\u00f3n, <span class=\"__1 _d\"> </span>es<span class=\"__1 _13\"></span>to <span class=\"__1 _d\"> </span>depend<span class=\"__1 _13\"></span>er\u00e1 <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>si <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>Grupo <span class=\"__1 _e\"> </span>realiz\u00f3 <span class=\"__1 _e\"> </span>una <span class=\"__1 _d\"> </span>elecc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _e\"> </span>irrevocable <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _e\"> </span>momento <span class=\"__1 _e\"> </span>del reconocimiento <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>nicial <span class=\"__1 _12\"></span>para<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>contabilizar <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>inversi\u00f3n <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>pa<span class=\"__1 _10\"></span>trimonio <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>raz<span class=\"__1 _13\"></span>onable <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>cambios <span class=\"__1 _14\"></span>en otro resultado global.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Valoraci\u00f3n: <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>mo<span class=\"__1 _13\"></span>mento <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>reconoci<span class=\"__1 _13\"></span>miento <span class=\"__1 _13\"></span>inicial,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>valora <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>activo <span class=\"__1 _13\"></span>financiero <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>su <span class=\"__1 _12\"></span>valor razonable m\u00e1<span class=\"__1 _10\"></span>s, <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>cas<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo fi<span class=\"__1 _10\"></span>nanciero que <span class=\"__1 _16\"></span>no <span class=\"__1 _10\"></span>sea<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>registrado<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>a valor <span class=\"__1 _16\"></span>ra<span class=\"__1 _13\"></span>zonable <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _16\"></span>cambios<span class=\"__1 _13\"></span> en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _12\"></span>(VRR), <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>costes <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>transac<span class=\"__1 _13\"></span>ci\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>sean <span class=\"__1 _13\"></span>directamente <span class=\"__1 _12\"></span>atribuibles <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>adq<span class=\"__1 _13\"></span>ui<span class=\"__1 _10\"></span>sici\u00f3n del activo financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ero. Los<span class=\"__1 _13\"></span> costes de la transacci\u00f3n de<span class=\"__1 _13\"></span> activos financieros registra<span class=\"__1 _13\"></span>dos a valor razonable<span class=\"__1 _13\"></span> con cambios en resu<span class=\"__1 _13\"></span>ltados se reconocen c<span class=\"__1 _13\"></span>omo gastos en resultados.<span class=\"__1 _55\"> </span>Valor <span class=\"__1 _13\"></span>razon<span class=\"__1 _13\"></span>able <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>ca<span class=\"__1 _13\"></span>mbios <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>resultados: <span class=\"__1 _12\"></span>Los <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>n<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>cumplen <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>crite<span class=\"__1 _13\"></span>rio <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>coste amortizado <span class=\"__1 _12\"></span>o <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>cambios <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>otro <span class=\"__1 _12\"></span>resultado <span class=\"__1 _12\"></span>global <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>reconocen <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>valor razonable <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>cambios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>resultados. <span class=\"__1 _13\"></span>Una <span class=\"__1 _13\"></span>ganancia <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>p\u00e9rdida <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>una <span class=\"__1 _12\"></span>inver<span class=\"__1 _13\"></span>si\u00f3n <span class=\"__1 _13\"></span>en deu<span class=\"__1 _13\"></span>da que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>reconozca <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>pos<span class=\"__1 _13\"></span>terioridad <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on c<span class=\"__1 _13\"></span>ambios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>resultados <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>reconoce<span class=\"__1 _13\"></span> en <span class=\"__1 _d\"> </span>r<span class=\"__1 _13\"></span>esultados <span class=\"__1 _d\"> </span>y <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>prese<span class=\"__1 _13\"></span>nta <span class=\"__1 _d\"> </span>neta <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>estad<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>resultados <span class=\"__1 _e\"> </span>dentr<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>otras<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>ganancias <span class=\"__1 _e\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"__1 _13\"></span>icio en que surge.  Los cambios en el valor razonab<span class=\"__1 _13\"></span>le de activos financieros a valor razonable con c<span class=\"__1 _13\"></span>ambios en resultados se <span class=\"__1 _12\"></span>reconocen <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>otras <span class=\"__1 _12\"></span>ga<span class=\"__1 _13\"></span>nancias <span class=\"__1 _12\"></span>/ <span class=\"__1 _12\"></span>(p\u00e9rdidas)<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>estado <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>r<span class=\"__1 _13\"></span>esultados <span class=\"__1 _12\"></span>cuando <span class=\"__1 _14\"></span>sea <span class=\"__1 _13\"></span>aplica<span class=\"__1 _13\"></span>bl<span class=\"__1 _10\"></span>e. <span class=\"__1 _12\"></span>Las p\u00e9rdidas <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>deteri<span class=\"__1 _13\"></span>oro <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>valor <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>y <span class=\"__1 _21\"></span>revers<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>las <span class=\"__1 _10\"></span>p\u00e9<span class=\"__1 _13\"></span>rdidas <span class=\"__1 _21\"></span>por <span class=\"__1 _10\"></span>deterioro <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>va<span class=\"__1 _13\"></span>lor) <span class=\"__1 _16\"></span>sobre <span class=\"__1 _16\"></span>inversiones en patrimon<span class=\"__1 _13\"></span>io neto valorad<span class=\"__1 _13\"></span>as a valor <span class=\"__1 _13\"></span>razonable con c<span class=\"__1 _13\"></span>ambios en o<span class=\"__1 _13\"></span>tro resultado <span class=\"__1 _13\"></span>global no se <span class=\"__1 _13\"></span>presentan separadamente de <span class=\"__1 _13\"></span>otros cambios en el valor razo<span class=\"__1 _13\"></span>nable. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "Reconocimiento <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>baja <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>cuentas: <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>compras <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>ventas <span class=\"__1 _14\"></span>convenci<span class=\"__1 _13\"></span>onales <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _14\"></span>financieros <span class=\"__1 _14\"></span>se reconocen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>negociaci\u00f3n, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>el Grup<span class=\"__1 _13\"></span>o se <span class=\"__1 _13\"></span>compro<span class=\"__1 _13\"></span>mete <span class=\"__1 _13\"></span>a co<span class=\"__1 _13\"></span>mprar o<span class=\"__1 _13\"></span> ven<span class=\"__1 _13\"></span>der el activo. Lo<span class=\"__1 _10\"></span>s activos financieros se dan d<span class=\"__1 _16\"></span>e baja en cuentas cuando expiran o <span class=\"__1 _16\"></span>se ceden los derechos<span class=\"__1 _13\"></span> <span class=\"lsc_1\">a </span>recibir flujos <span class=\"__1 _13\"></span>de efectivo de <span class=\"__1 _13\"></span>los activos financ<span class=\"__1 _13\"></span>ieros y el <span class=\"__1 _13\"></span>Grupo ha transferi<span class=\"__1 _13\"></span>do sustancialmente t<span class=\"__1 _13\"></span>odos los riesgos y beneficios <span class=\"__1 _13\"></span>inherentes a la propiedad<span class=\"__1 _13\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "Pasivos financieros<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Las <span class=\"__1 _16\"></span>cuentas <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _16\"></span>a <span class=\"__1 _10\"></span>pagar <span class=\"__1 _16\"></span>son ob<span class=\"__1 _10\"></span>ligaciones <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>pago<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>por <span class=\"__1 _10\"></span>bienes <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ervicios <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>han <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dquirido de <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>proveedores <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>curs<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"> </span>ordi<span class=\"__1 _13\"></span>nario <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>explotaci\u00f3n. <span class=\"__1 _d\"> </span>Las <span class=\"__1 _d\"> </span>cuentas <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>pagar <span class=\"__1 _d\"> </span>se clasifican como pas<span class=\"__1 _13\"></span>ivo corriente si los pagos tienen ve<span class=\"__1 _13\"></span>ncimiento igual o inferior a un a<span class=\"__1 _13\"></span>\u00f1o (o vencen en el <span class=\"__1 _13\"></span>ciclo <span class=\"__1 _13\"></span>normal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>exp<span class=\"__1 _13\"></span>lotaci\u00f3n, <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>fuera <span class=\"__1 _13\"></span>superior)<span class=\"__1 _13\"></span>. <span class=\"__1 _13\"></span>En <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>contrario, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pres<span class=\"__1 _13\"></span>entan <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>pasivos no corrientes.<span class=\"__1 _13\"></span> Las <span class=\"__1 _14\"></span>cuentas <span class=\"__1 _14\"></span>comercia<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>es <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>pagar <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>reconocen <span class=\"__1 _14\"></span>inicialmente <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>r<span class=\"__1 _13\"></span>azonable <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>posteriormente <span class=\"__1 _14\"></span>se valoran <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortizado <span class=\"__1 _13\"></span>usan<span class=\"__1 _13\"></span>do el <span class=\"__1 _12\"></span>m\u00e9todo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inter\u00e9s <span class=\"__1 _13\"></span>efectivo<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> vencimientos sean superi<span class=\"__1 _13\"></span>ores a doce meses.<span class=\"__1 _13\"></span> Las <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span>ud<span class=\"__1 _10\"></span>as <span class=\"__1 _d\"> </span>financieras <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>reconocen <span class=\"__1 _d\"> </span>inicialmente <span class=\"__1 _d\"> </span>por <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>valor <span class=\"__1 _19\"></span>razonable <span class=\"__1 _d\"> </span>menos <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la transacci\u00f3n <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>ha<span class=\"__1 _10\"></span>ya <span class=\"__1 _14\"></span>incurrido. <span class=\"__1 _14\"></span>Posteriormente, <span class=\"__1 _14\"></span>las <span class=\"__1 _12\"></span>deu<span class=\"__1 _13\"></span>das <span class=\"__1 _12\"></span>financiera<span class=\"__1 _13\"></span>s <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>valoran <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>u coste amortizado; <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ualquier <span class=\"__1 _10\"></span>diferencia entre los <span class=\"__1 _16\"></span>fond<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>obte<span class=\"__1 _13\"></span>nidos (netos <span class=\"__1 _10\"></span>de los <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _16\"></span>necesar<span class=\"__1 _13\"></span>ios <span class=\"__1 _16\"></span>para<span class=\"__1 _13\"></span> su obtenc<span class=\"__1 _13\"></span>i\u00f3n) y <span class=\"__1 _13\"></span>el valor <span class=\"__1 _13\"></span>de reembolso <span class=\"__1 _13\"></span>se recon<span class=\"__1 _13\"></span>oce en <span class=\"__1 _13\"></span>la cuenta <span class=\"__1 _13\"></span>de p\u00e9rd<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>das <span class=\"__1 _13\"></span>y ganancias <span class=\"__1 _13\"></span>consolidada durante la vida de la de<span class=\"__1 _13\"></span>uda de acuerdo con el m\u00e9todo <span class=\"__1 _13\"></span>del<span class=\"__1 _10\"></span> tipo de inter\u00e9s<span class=\"__1 _13\"></span> efectivo.<span class=\"__1 _13\"></span> Las <span class=\"__1 _19\"></span>com<span class=\"__1 _13\"></span>isiones <span class=\"__1 _19\"></span>abonadas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>obtenci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>l\u00ednea<span class=\"__1 _13\"></span>s <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>cr\u00e9d<span class=\"__1 _13\"></span>ito <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>reconocen<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _14\"></span>cos<span class=\"__1 _13\"></span>tes <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la transacci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>deuda <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>iempre <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>sea <span class=\"__1 _16\"></span>probabl<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>vaya <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>disponer <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>una <span class=\"__1 _16\"></span>parte <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>totalidad de la <span class=\"__1 _16\"></span>l\u00ednea. En este <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aso, <span class=\"__1 _16\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>comisiones se difieren hasta que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>produce<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la disposici\u00f3n. En <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>medida en q<span class=\"__1 _13\"></span>ue no <span class=\"__1 _13\"></span>sea pr<span class=\"__1 _13\"></span>obable que <span class=\"__1 _13\"></span>se vaya <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>disponer d<span class=\"__1 _13\"></span>e todo <span class=\"__1 _13\"></span>o part<span class=\"__1 _13\"></span>e de <span class=\"__1 _13\"></span>la l\u00edn<span class=\"__1 _13\"></span>ea de <span class=\"__1 _13\"></span>cr\u00e9dito, <span class=\"__1 _13\"></span>la comis<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _13\"></span>se capitalizar\u00e1 <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>ago <span class=\"__1 _13\"></span>anticipado <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>serv<span class=\"__1 _13\"></span>icios <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>liqu<span class=\"__1 _13\"></span>ide<span class=\"__1 _10\"></span>z <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>amortiza <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>periodo <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>se refiere la disponibi<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idad del c<span class=\"__1 _13\"></span>r\u00e9dito. La <span class=\"__1 _14\"></span>deuda <span class=\"__1 _14\"></span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>era <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>eli<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>na <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>bal<span class=\"__1 _13\"></span>ance <span class=\"__1 _14\"></span>cuando <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>obligaci\u00f3n <span class=\"__1 _14\"></span>esp<span class=\"__1 _13\"></span>ecifi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ada <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>contrato <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>h<span class=\"__1 _13\"></span>a pagado, canc<span class=\"__1 _13\"></span>elado o <span class=\"__1 _13\"></span>expirado. L<span class=\"__1 _13\"></span>a diferencia <span class=\"__1 _13\"></span>entre el <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en libros <span class=\"__1 _13\"></span>de un <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>financiero que <span class=\"__1 _13\"></span>se ha <span class=\"__1 _13\"></span>cancelado <span class=\"__1 _12\"></span>o <span class=\"__1 _13\"></span>ce<span class=\"__1 _13\"></span>dido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>otr<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>contraprestaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>pa<span class=\"__1 _13\"></span>gada, <span class=\"__1 _13\"></span>incluyendo <span class=\"__1 _12\"></span>cualquier <span class=\"__1 _12\"></span>activo <span class=\"__1 _13\"></span>ced<span class=\"__1 _13\"></span>ido diferente de<span class=\"__1 _13\"></span>l efectivo o <span class=\"__1 _13\"></span>pasivo asumido, se r<span class=\"__1 _13\"></span>econoce en <span class=\"__1 _13\"></span>el resultado del <span class=\"__1 _13\"></span>ejercicio como otros<span class=\"__1 _13\"></span> ingresos o gastos financieros<span class=\"__1 _13\"></span>.  Los <span class=\"__1 _14\"></span>pr\u00e9stamos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>tipo <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>bonificado <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>nulo <span class=\"__1 _14\"></span>son <span class=\"__1 _14\"></span>formas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ayuda <span class=\"__1 _12\"></span>g<span class=\"__1 _13\"></span>ubernamental. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>registro contable <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>dichos <span class=\"__1 _12\"></span>pr\u00e9stamos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>otorga<span class=\"__1 _13\"></span>dos <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>ealiza <span class=\"__1 _12\"></span>atendiendo <span class=\"__1 _14\"></span>al <span class=\"__1 _13\"></span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>financi<span class=\"__1 _13\"></span>aci\u00f3n recibida; <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>dif<span class=\"__1 _13\"></span>erencias <span class=\"__1 _12\"></span>surgidas <span class=\"__1 _12\"></span>entre <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>icho <span class=\"__1 _13\"></span>valor <span class=\"__1 _14\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>nominal <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _14\"></span>financiaci\u00f3n <span class=\"__1 _12\"></span>recibida <span class=\"__1 _12\"></span>son<span class=\"__1 _13\"></span> tratados como una su<span class=\"__1 _13\"></span>bvenci\u00f3n, v\u00e9ase Nota <span class=\"lsc_1\">19</span>-<span class=\"ls7_1\">b)</span>.<span class=\"__1 _13\"></span> Clasificaci\u00f3n de act<span class=\"__1 _13\"></span>ivos y pasivos financieros<span class=\"__1 _13\"></span> entre corriente y no corri<span class=\"__1 _13\"></span>ente En <span class=\"__1 _16\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>balances consolidados <span class=\"__1 _16\"></span>adju<span class=\"__1 _13\"></span>ntos, <span class=\"__1 _16\"></span>los activos <span class=\"__1 _16\"></span>y los <span class=\"__1 _10\"></span>pasivos financieros <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>lasifican <span class=\"__1 _16\"></span>en funci\u00f3n <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e sus <span class=\"__1 _13\"></span>vencimientos, es <span class=\"__1 _13\"></span>decir, <span class=\"__1 _13\"></span>como corrientes <span class=\"__1 _13\"></span>aqu\u00e9llos c<span class=\"__1 _13\"></span>on vencimi<span class=\"__1 _13\"></span>ento igual <span class=\"__1 _13\"></span>o infer<span class=\"__1 _13\"></span>ior a d<span class=\"__1 _13\"></span>oce meses <span class=\"__1 _13\"></span>a contar <span class=\"__1 _14\"></span>desde <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>balance <span class=\"__1 _14\"></span>consolidado <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>no <span class=\"__1 _14\"></span>corrientes <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>vencimiento <span class=\"__1 _14\"></span>super<span class=\"__1 _13\"></span>ior <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> dicho per\u00edodo.<span class=\"__1 _55\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Pasivos financieros<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Las <span class=\"__1 _16\"></span>cuentas <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _16\"></span>a <span class=\"__1 _10\"></span>pagar <span class=\"__1 _16\"></span>son ob<span class=\"__1 _10\"></span>ligaciones <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>pago<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>por <span class=\"__1 _10\"></span>bienes <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ervicios <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>han <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dquirido de <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>proveedores <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>curs<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"> </span>ordi<span class=\"__1 _13\"></span>nario <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>explotaci\u00f3n. <span class=\"__1 _d\"> </span>Las <span class=\"__1 _d\"> </span>cuentas <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>pagar <span class=\"__1 _d\"> </span>se clasifican como pas<span class=\"__1 _13\"></span>ivo corriente si los pagos tienen ve<span class=\"__1 _13\"></span>ncimiento igual o inferior a un a<span class=\"__1 _13\"></span>\u00f1o (o vencen en el <span class=\"__1 _13\"></span>ciclo <span class=\"__1 _13\"></span>normal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>exp<span class=\"__1 _13\"></span>lotaci\u00f3n, <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>fuera <span class=\"__1 _13\"></span>superior)<span class=\"__1 _13\"></span>. <span class=\"__1 _13\"></span>En <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>contrario, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pres<span class=\"__1 _13\"></span>entan <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>pasivos no corrientes.<span class=\"__1 _13\"></span> Las <span class=\"__1 _14\"></span>cuentas <span class=\"__1 _14\"></span>comercia<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>es <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>pagar <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>reconocen <span class=\"__1 _14\"></span>inicialmente <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>r<span class=\"__1 _13\"></span>azonable <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>posteriormente <span class=\"__1 _14\"></span>se valoran <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortizado <span class=\"__1 _13\"></span>usan<span class=\"__1 _13\"></span>do el <span class=\"__1 _12\"></span>m\u00e9todo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inter\u00e9s <span class=\"__1 _13\"></span>efectivo<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> vencimientos sean superi<span class=\"__1 _13\"></span>ores a doce meses.<span class=\"__1 _13\"></span> Las <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span>ud<span class=\"__1 _10\"></span>as <span class=\"__1 _d\"> </span>financieras <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>reconocen <span class=\"__1 _d\"> </span>inicialmente <span class=\"__1 _d\"> </span>por <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>valor <span class=\"__1 _19\"></span>razonable <span class=\"__1 _d\"> </span>menos <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la transacci\u00f3n <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>ha<span class=\"__1 _10\"></span>ya <span class=\"__1 _14\"></span>incurrido. <span class=\"__1 _14\"></span>Posteriormente, <span class=\"__1 _14\"></span>las <span class=\"__1 _12\"></span>deu<span class=\"__1 _13\"></span>das <span class=\"__1 _12\"></span>financiera<span class=\"__1 _13\"></span>s <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>valoran <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>u coste amortizado; <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ualquier <span class=\"__1 _10\"></span>diferencia entre los <span class=\"__1 _16\"></span>fond<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>obte<span class=\"__1 _13\"></span>nidos (netos <span class=\"__1 _10\"></span>de los <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _16\"></span>necesar<span class=\"__1 _13\"></span>ios <span class=\"__1 _16\"></span>para<span class=\"__1 _13\"></span> su obtenc<span class=\"__1 _13\"></span>i\u00f3n) y <span class=\"__1 _13\"></span>el valor <span class=\"__1 _13\"></span>de reembolso <span class=\"__1 _13\"></span>se recon<span class=\"__1 _13\"></span>oce en <span class=\"__1 _13\"></span>la cuenta <span class=\"__1 _13\"></span>de p\u00e9rd<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>das <span class=\"__1 _13\"></span>y ganancias <span class=\"__1 _13\"></span>consolidada durante la vida de la de<span class=\"__1 _13\"></span>uda de acuerdo con el m\u00e9todo <span class=\"__1 _13\"></span>del<span class=\"__1 _10\"></span> tipo de inter\u00e9s<span class=\"__1 _13\"></span> efectivo.<span class=\"__1 _13\"></span> Las <span class=\"__1 _19\"></span>com<span class=\"__1 _13\"></span>isiones <span class=\"__1 _19\"></span>abonadas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>obtenci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>l\u00ednea<span class=\"__1 _13\"></span>s <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>cr\u00e9d<span class=\"__1 _13\"></span>ito <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>reconocen<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _14\"></span>cos<span class=\"__1 _13\"></span>tes <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la transacci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>deuda <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>iempre <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>sea <span class=\"__1 _16\"></span>probabl<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>vaya <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>disponer <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>una <span class=\"__1 _16\"></span>parte <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>totalidad de la <span class=\"__1 _16\"></span>l\u00ednea. En este <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aso, <span class=\"__1 _16\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>comisiones se difieren hasta que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>produce<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la disposici\u00f3n. En <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>medida en q<span class=\"__1 _13\"></span>ue no <span class=\"__1 _13\"></span>sea pr<span class=\"__1 _13\"></span>obable que <span class=\"__1 _13\"></span>se vaya <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>disponer d<span class=\"__1 _13\"></span>e todo <span class=\"__1 _13\"></span>o part<span class=\"__1 _13\"></span>e de <span class=\"__1 _13\"></span>la l\u00edn<span class=\"__1 _13\"></span>ea de <span class=\"__1 _13\"></span>cr\u00e9dito, <span class=\"__1 _13\"></span>la comis<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _13\"></span>se capitalizar\u00e1 <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>ago <span class=\"__1 _13\"></span>anticipado <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>serv<span class=\"__1 _13\"></span>icios <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>liqu<span class=\"__1 _13\"></span>ide<span class=\"__1 _10\"></span>z <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>amortiza <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>periodo <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>se refiere la disponibi<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idad del c<span class=\"__1 _13\"></span>r\u00e9dito. La <span class=\"__1 _14\"></span>deuda <span class=\"__1 _14\"></span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>era <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>eli<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>na <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>bal<span class=\"__1 _13\"></span>ance <span class=\"__1 _14\"></span>cuando <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>obligaci\u00f3n <span class=\"__1 _14\"></span>esp<span class=\"__1 _13\"></span>ecifi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ada <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>contrato <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>h<span class=\"__1 _13\"></span>a pagado, canc<span class=\"__1 _13\"></span>elado o <span class=\"__1 _13\"></span>expirado. L<span class=\"__1 _13\"></span>a diferencia <span class=\"__1 _13\"></span>entre el <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>en libros <span class=\"__1 _13\"></span>de un <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>financiero que <span class=\"__1 _13\"></span>se ha <span class=\"__1 _13\"></span>cancelado <span class=\"__1 _12\"></span>o <span class=\"__1 _13\"></span>ce<span class=\"__1 _13\"></span>dido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>otr<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>contraprestaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>pa<span class=\"__1 _13\"></span>gada, <span class=\"__1 _13\"></span>incluyendo <span class=\"__1 _12\"></span>cualquier <span class=\"__1 _12\"></span>activo <span class=\"__1 _13\"></span>ced<span class=\"__1 _13\"></span>ido diferente de<span class=\"__1 _13\"></span>l efectivo o <span class=\"__1 _13\"></span>pasivo asumido, se r<span class=\"__1 _13\"></span>econoce en <span class=\"__1 _13\"></span>el resultado del <span class=\"__1 _13\"></span>ejercicio como otros<span class=\"__1 _13\"></span> ingresos o gastos financieros<span class=\"__1 _13\"></span>.  Los <span class=\"__1 _14\"></span>pr\u00e9stamos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>tipo <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>bonificado <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>nulo <span class=\"__1 _14\"></span>son <span class=\"__1 _14\"></span>formas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ayuda <span class=\"__1 _12\"></span>g<span class=\"__1 _13\"></span>ubernamental. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>registro contable <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>dichos <span class=\"__1 _12\"></span>pr\u00e9stamos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>otorga<span class=\"__1 _13\"></span>dos <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>ealiza <span class=\"__1 _12\"></span>atendiendo <span class=\"__1 _14\"></span>al <span class=\"__1 _13\"></span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _12\"></span>razonable <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>financi<span class=\"__1 _13\"></span>aci\u00f3n recibida; <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>dif<span class=\"__1 _13\"></span>erencias <span class=\"__1 _12\"></span>surgidas <span class=\"__1 _12\"></span>entre <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>icho <span class=\"__1 _13\"></span>valor <span class=\"__1 _14\"></span>y <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>nominal <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _14\"></span>financiaci\u00f3n <span class=\"__1 _12\"></span>recibida <span class=\"__1 _12\"></span>son<span class=\"__1 _13\"></span> tratados como una su<span class=\"__1 _13\"></span>bvenci\u00f3n, v\u00e9ase Nota <span class=\"lsc_1\">19</span>-<span class=\"ls7_1\">b)</span>.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs33\"><div class=\"t_1 m0_1 x1_1 h1_1 yf9_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _16\"></span>cuentas <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _16\"></span>a <span class=\"__1 _10\"></span>pagar <span class=\"__1 _16\"></span>son ob<span class=\"__1 _10\"></span>ligaciones <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>pago<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>por <span class=\"__1 _10\"></span>bienes <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ervicios <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>han <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dquirido </div></div><div class=\"c_1 w1_1 h0_1 gs33\"><div class=\"t_1 m0_1 x1_1 h1_1 yfa_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>proveedores <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>curs<span class=\"__1 _13\"></span>o <span class=\"__1 _19\"> </span>ordi<span class=\"__1 _13\"></span>nario <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>explotaci\u00f3n. <span class=\"__1 _d\"> </span>Las <span class=\"__1 _d\"> </span>cuentas <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>pagar <span class=\"__1 _d\"> </span>se </div></div><div class=\"c_1 w1_1 h0_1 gs33\"><div class=\"t_1 m0_1 x1_1 h1_1 y229 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">clasifican como pas<span class=\"__1 _13\"></span>ivo corriente si los pagos tienen ve<span class=\"__1 _13\"></span>ncimiento igual o inferior a un a<span class=\"__1 _13\"></span>\u00f1o (o vencen en </div></div><div class=\"c_1 w1_1 h0_1 gs33\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _13\"></span>ciclo <span class=\"__1 _13\"></span>normal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>exp<span class=\"__1 _13\"></span>lotaci\u00f3n, <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>fuera <span class=\"__1 _13\"></span>superior)<span class=\"__1 _13\"></span>. <span class=\"__1 _13\"></span>En <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>contrario, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pres<span class=\"__1 _13\"></span>entan <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>pasivos </div></div><div class=\"c_1 w1_1 h0_1 gs33\"><div class=\"t_1 m0_1 x1_1 h1_1 y29f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">no corrientes.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs33\"><div class=\"t_1 m0_1 x1_1 h1_1 y275 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _14\"></span>cuentas <span class=\"__1 _14\"></span>comercia<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>es <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>pagar <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>reconocen <span class=\"__1 _14\"></span>inicialmente <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>r<span class=\"__1 _13\"></span>azonable <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>posteriormente <span class=\"__1 _14\"></span>se </div></div><div class=\"c_1 w1_1 h0_1 gs33\"><div class=\"t_1 m0_1 x1_1 h1_1 y1e9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">valoran <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortizado <span class=\"__1 _13\"></span>usan<span class=\"__1 _13\"></span>do el <span class=\"__1 _12\"></span>m\u00e9todo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inter\u00e9s <span class=\"__1 _13\"></span>efectivo<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs33\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">vencimientos sean superi<span class=\"__1 _13\"></span>ores a doce meses.<span class=\"__1 _13\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "Instrumentos financiero<span class=\"__1 _13\"></span>s derivados<span class=\"__1 _13\"></span> Las  act<span class=\"__1 _13\"></span>ividades  de<span class=\"__1 _13\"></span>l  Grupo <span class=\"__1 _b_1\"> </span>lo <span class=\"__1 _b_1\"> </span>exponen <span class=\"__1 _b_1\"> </span>fundamenta<span class=\"__1 _13\"></span>lmente  a<span class=\"__1 _13\"></span>  riesgos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>tipo <span class=\"__1 _b_1\"> </span>de  c<span class=\"__1 _13\"></span>ambio,  por <span class=\"__1 _b_1\"> </span>la comercializaci\u00f3n <span class=\"__1 _13\"></span>de produc<span class=\"__1 _13\"></span>tos a trav\u00e9s <span class=\"__1 _13\"></span>de licenciatario<span class=\"__1 _13\"></span>s y subsidiari<span class=\"__1 _13\"></span>as en pa\u00edses <span class=\"__1 _13\"></span>con moneda<span class=\"__1 _13\"></span> distinta al euro, y de tipo de <span class=\"__1 _13\"></span>inter\u00e9s, por el endeudamiento que<span class=\"__1 _13\"></span> mantiene <span class=\"__1 _13\"></span>la Sociedad Dominante (Nota<span class=\"__1 _13\"></span> <span class=\"ls7_1\">32</span>)<span class=\"lse_1\">. </span> En los ej<span class=\"__1 _13\"></span>ercicios anuales <span class=\"__1 _13\"></span>cerrados el <span class=\"__1 _13\"></span>31 d<span class=\"__1 _13\"></span>e diciembre <span class=\"__1 _13\"></span>de 2024 <span class=\"__1 _13\"></span>y 2023, <span class=\"__1 _13\"></span>el \u00fanico ins<span class=\"__1 _13\"></span>trumento financiero derivado <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>tiene <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _13\"></span>es <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span><span class=\"ff4_1\">Equi<span class=\"__1 _13\"></span>ty <span class=\"__1 _13\"></span>swap</span>, <span class=\"__1 _12\"></span>descrito <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Nota <span class=\"__1 _12\"></span><span class=\"ls7_1\">18</span>, <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>no <span class=\"__1 _12\"></span>cump<span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>requisitos para ser calificado para co<span class=\"__1 _13\"></span>ntabilidad de cobertura.<span class=\"__1 _13\"></span> En <span class=\"__1 _12\"></span>este <span class=\"__1 _14\"></span>caso, <span class=\"__1 _14\"></span>el<span class=\"__1 _16\"></span> <span class=\"__1 _14\"></span>derivado <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>reconoce <span class=\"__1 _12\"></span>in<span class=\"__1 _13\"></span>icialmente <span class=\"__1 _14\"></span>al <span class=\"__1 _12\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>posteriormente <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>vuelve <span class=\"__1 _14\"></span>a valorar a <span class=\"__1 _16\"></span>su valor <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>azonable <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>la fecha <span class=\"__1 _16\"></span>de cada cierre. Los cambios <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>el valor <span class=\"__1 _16\"></span>raz<span class=\"__1 _13\"></span>onable <span class=\"__1 _16\"></span>de cualquier instrumento derivado <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>no califique <span class=\"__1 _16\"></span>para contabilida<span class=\"__1 _13\"></span>d <span class=\"__1 _16\"></span>de cobertura <span class=\"__1 _16\"></span>se reconocen inmediatamente en resultados <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span><span class=\"ff5_1\">el <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cBeneficios <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>valoraci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>instrumentos <span class=\"__1 _12\"></span>fi<span class=\"__1 _13\"></span>nancieros\u201d</span> <span class=\"__1 _13\"></span>de la cuenta de p\u00e9rdidas y g<span class=\"__1 _13\"></span>anancias consolidada.<span class=\"__1 _13\"></span> La <span class=\"__1 _14\"></span>totalidad <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>deri<span class=\"__1 _10\"></span>vado <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>clasifica <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>pasivo <span class=\"__1 _14\"></span>no <span class=\"__1 _14\"></span>corriente <span class=\"__1 _14\"></span>si <span class=\"__1 _14\"></span>el vencimiento de la partida <span class=\"__1 _10\"></span>cubierta restante es superior a 12 meses, y <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo a<span class=\"__1 _10\"></span>ctivo o pasivo <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orriente si el vencimiento de la part<span class=\"__1 _13\"></span>ida cubierta restante es <span class=\"__1 _13\"></span>inferior a 12 meses. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs37\"><div class=\"t_1 m0_1 x62 h15_1 y128_1 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">k)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Provisiones y contingen<span class=\"__1 _13\"></span>cias </span></div></div><div class=\"c_1 w1_1 h0_1 gs37\"><div class=\"t_1 m0_1 x1_1 h1_1 yf9_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Al <span class=\"__1 _b_1\"> </span>formu<span class=\"__1 _13\"></span>lar <span class=\"__1 _b_1\"> </span>las <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _17\"> </span>anuales <span class=\"__1 _17\"> </span>consolidadas, <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>Administradores<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _11\"> </span>Dom<span class=\"__1 _13\"></span>inante </div></div><div class=\"c_1 w1_1 h0_1 gs37\"><div class=\"t_1 m0_1 x1_1 h1_1 yfa_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diferencian entre:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs37\"><div class=\"t_1 m0_1 x62 h1_1 yfb_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Provisiones: <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>aldos <span class=\"__1 _19\"></span>acreedores <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>cubren <span class=\"__1 _d\"> </span>obligaciones <span class=\"__1 _19\"></span>pres<span class=\"__1 _13\"></span>entes <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _14\"></span>f<span class=\"__1 _13\"></span>echa <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>balance </div></div><div class=\"c_1 w1_1 h0_1 gs37\"><div class=\"t_1 m0_1 x63 h1_1 y2b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidado <span class=\"__1 _12\"></span>surgidas <span class=\"__1 _12\"></span>como<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>suces<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>pasados<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>puede<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>derivarse </div></div><div class=\"c_1 w1_1 h0_1 gs37\"><div class=\"t_1 m0_1 x63 h1_1 y274 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">salidas de recurs<span class=\"__1 _13\"></span>os financieros, concretos<span class=\"__1 _13\"></span> en cuanto a su <span class=\"__1 _13\"></span>naturalez<span class=\"__1 _13\"></span>a, pero indetermin<span class=\"__1 _13\"></span>ados en </div></div><div class=\"c_1 w1_1 h0_1 gs37\"><div class=\"t_1 m0_1 x63 h1_1 y275 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cuanto a su importe y/o <span class=\"__1 _13\"></span>momento de cancelaci\u00f3n, y<span class=\"__1 _13\"></span> </div></div>Las cuentas <span class=\"__1 _16\"></span>anua<span class=\"__1 _13\"></span>les <span class=\"__1 _16\"></span>conso<span class=\"__1 _13\"></span>lidadas <span class=\"__1 _16\"></span>del Grupo recogen <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>odas <span class=\"__1 _16\"></span>las provisiones significativas con <span class=\"__1 _16\"></span>respecto<span class=\"__1 _13\"></span> a las <span class=\"__1 _16\"></span>cu<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>es, se estima <span class=\"__1 _10\"></span>que la <span class=\"__1 _10\"></span>probabilidad de que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>te<span class=\"__1 _13\"></span>ng<span class=\"__1 _10\"></span>a que atender <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>oblig<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _10\"></span>es mayor que <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> lo <span class=\"__1 _d\"> </span>contrar<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>o. <span class=\"__1 _e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "Provisiones y contingen<span class=\"__1 _13\"></span>cias Al <span class=\"__1 _b_1\"> </span>formu<span class=\"__1 _13\"></span>lar <span class=\"__1 _b_1\"> </span>las <span class=\"__1 _17\"> </span>cuentas <span class=\"__1 _17\"> </span>anuales <span class=\"__1 _17\"> </span>consolidadas, <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>Administradores<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>Sociedad <span class=\"__1 _11\"> </span>Dom<span class=\"__1 _13\"></span>inante diferencian entre:<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Provisiones: <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>aldos <span class=\"__1 _19\"></span>acreedores <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>cubren <span class=\"__1 _d\"> </span>obligaciones <span class=\"__1 _19\"></span>pres<span class=\"__1 _13\"></span>entes <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _14\"></span>f<span class=\"__1 _13\"></span>echa <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>balance consolidado <span class=\"__1 _12\"></span>surgidas <span class=\"__1 _12\"></span>como<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>consecuencia <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>suces<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>pasados<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>puede<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>derivarse salidas de recurs<span class=\"__1 _13\"></span>os financieros, concretos<span class=\"__1 _13\"></span> en cuanto a su <span class=\"__1 _13\"></span>naturalez<span class=\"__1 _13\"></span>a, pero indetermin<span class=\"__1 _13\"></span>ados en cuanto a su importe y/o <span class=\"__1 _13\"></span>momento de cancelaci\u00f3n, y<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Pasivos <span class=\"__1 _f\"> </span>contingentes: <span class=\"__1 _c\"> </span>obligaciones <span class=\"__1 _c\"> </span>posibles <span class=\"__1 _f\"> </span>s<span class=\"__1 _13\"></span>urgidas <span class=\"__1 _18\"> </span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _18\"> </span>consecuencia <span class=\"__1 _c\"> </span>de <span class=\"__1 _f\"> </span>suc<span class=\"__1 _13\"></span>esos pasados, <span class=\"__1 _21\"></span>cuy<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>materializaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _21\"></span>est\u00e1 <span class=\"__1 _21\"></span>condicion<span class=\"__1 _13\"></span>ada <span class=\"__1 _21\"></span>a <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>ocurra, <span class=\"__1 _16\"></span>o <span class=\"__1 _21\"></span>n<span class=\"__1 _13\"></span>o, <span class=\"__1 _21\"></span>uno <span class=\"__1 _21\"></span>o <span class=\"__1 _16\"></span>m\u00e1s <span class=\"__1 _21\"></span>eve<span class=\"__1 _13\"></span>ntos <span class=\"__1 _21\"></span>futuros independientes de la vo<span class=\"__1 _13\"></span>luntad de las entidades conso<span class=\"__1 _13\"></span>lidada<span class=\"__1 _10\"></span>s<span class=\"__1 _13\"></span> (Nota <span class=\"ls7_1\">27</span>-<span class=\"ls7_1\">b)<span class=\"__1 _13\"></span></span>. Las cuentas <span class=\"__1 _16\"></span>anua<span class=\"__1 _13\"></span>les <span class=\"__1 _16\"></span>conso<span class=\"__1 _13\"></span>lidadas <span class=\"__1 _16\"></span>del Grupo recogen <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>odas <span class=\"__1 _16\"></span>las provisiones significativas con <span class=\"__1 _16\"></span>respecto<span class=\"__1 _13\"></span> a las <span class=\"__1 _16\"></span>cu<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>es, se estima <span class=\"__1 _10\"></span>que la <span class=\"__1 _10\"></span>probabilidad de que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>te<span class=\"__1 _13\"></span>ng<span class=\"__1 _10\"></span>a que atender <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>oblig<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _10\"></span>es mayor que <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> lo <span class=\"__1 _d\"> </span>contrar<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>o. <span class=\"__1 _e\"> </span>Los <span class=\"__1 _d\"> </span>pasivos <span class=\"__1 _e\"> </span>contingen<span class=\"__1 _13\"></span>tes <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>no <span class=\"__1 _e\"> </span>proceden <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _d\"> </span>combinaci\u00f3n <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>ne<span class=\"__1 _13\"></span>gocios <span class=\"__1 _d\"> </span>no <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>e reconocen y se detal<span class=\"__1 _13\"></span>lan<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>en la Nota <span class=\"ls7_1\">27</span>.<span class=\"__1 _13\"></span> Las <span class=\"__1 _13\"></span>prov<span class=\"__1 _13\"></span>isiones, <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>cuantifican <span class=\"__1 _13\"></span>te<span class=\"__1 _13\"></span>niendo <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onsideraci\u00f3n <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>mejor <span class=\"__1 _12\"></span>informac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _13\"></span>disponible <span class=\"__1 _12\"></span>sobre las consecuencias de<span class=\"__1 _13\"></span>l suceso en el que traen<span class=\"__1 _13\"></span> su causa y son reestimad<span class=\"__1 _13\"></span>as con ocasi\u00f3n de c<span class=\"__1 _13\"></span>ada cierre contable, <span class=\"__1 _17\"> </span>se <span class=\"__1 _17\"> </span>utilizan <span class=\"__1 _17\"> </span>para <span class=\"__1 _b_1\"> </span>afro<span class=\"__1 _13\"></span>ntar <span class=\"__1 _b_1\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>riesgos <span class=\"__1 _17\"> </span>espec\u00edfic<span class=\"__1 _13\"></span>os <span class=\"__1 _b_1\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>probabl<span class=\"__1 _13\"></span>es <span class=\"__1 _b_1\"> </span>para <span class=\"__1 _17\"> </span>los <span class=\"__1 _17\"> </span>cuales <span class=\"__1 _17\"> </span>fueron originalmente  reconocidas,  procedi\u00e9ndose  a <span class=\"__1 _e\"> </span>su  reversi\u00f3n, <span class=\"__1 _e\"> </span>total<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>o <span class=\"__1 _e\"> </span>p<span class=\"__1 _13\"></span>arcial, <span class=\"__1 _e\"> </span>cuando  dichos  riesgos desaparecen o dis<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>nuyen.<span class=\"__1 _13\"></span> Incluyen los procedimiento<span class=\"__1 _13\"></span>s judiciales y reclamaciones s<span class=\"__1 _13\"></span>igu<span class=\"__1 _10\"></span>ientes:<span class=\"__1 _13\"></span> Procedimientos judici<span class=\"__1 _13\"></span>ales y/o reclamaciones en curs<span class=\"__1 _13\"></span>o Las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>desarrolladas <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span> engloba<span class=\"__1 _13\"></span>n en <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>sector <span class=\"__1 _13\"></span>altamente <span class=\"__1 _13\"></span>regulado <span class=\"__1 _13\"></span>(legis<span class=\"__1 _13\"></span>laci<span class=\"__1 _10\"></span>\u00f3n sanitaria, propiedad<span class=\"__1 _13\"></span> intelectual...), lo cual<span class=\"__1 _13\"></span> incide en la exposici\u00f3n a<span class=\"__1 _13\"></span> potenciales litigios d<span class=\"__1 _13\"></span>erivados de su actividad. Las <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>eclamaciones <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>litigios<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>encuentra <span class=\"__1 _12\"></span>sujeto <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>son <span class=\"__1 _12\"></span>genera<span class=\"__1 _13\"></span>lmente <span class=\"__1 _13\"></span>complejos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de modo que <span class=\"lsf_1\">su<span class=\"ls0_1\"> evoluci\u00f3n <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e encue<span class=\"__1 _10\"></span>ntra sujeta a un elevado grado de i<span class=\"__1 _16\"></span>nc<span class=\"__1 _13\"></span>ertidumbre, tanto en <span class=\"__1 _16\"></span>lo referent<span class=\"__1 _13\"></span>e </span></span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>probabilidad <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>desenlace <span class=\"__1 _d\"> </span>negativo <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>i<span class=\"__1 _13\"></span>ntereses <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>como <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>lo <span class=\"__1 _d\"> </span>refere<span class=\"__1 _13\"></span>nte <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>la estimaci\u00f3n <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _d\"> </span>potenciales <span class=\"__1 _e\"> </span>desembolsos<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>futuros <span class=\"__1 _e\"> </span>a <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _e\"> </span>hubiera<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>hacer <span class=\"__1 _e\"> </span>frente. <span class=\"__1 _e\"> </span>Como consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>todo <span class=\"__1 _13\"></span>ello, <span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>preciso e<span class=\"__1 _13\"></span>l uso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>juicios <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>estimaciones, <span class=\"__1 _13\"></span>contando <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>apoyo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los asesores legales corr<span class=\"__1 _13\"></span>espondientes. Al c<span class=\"__1 _13\"></span>ierre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"ls7_1\">os</span> <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y 2<span class=\"__1 _13\"></span>023, <span class=\"__1 _13\"></span>se e<span class=\"__1 _13\"></span>ncontraban <span class=\"__1 _13\"></span>en curs<span class=\"__1 _13\"></span>o dist<span class=\"__1 _13\"></span>intos proc<span class=\"__1 _13\"></span>edimientos <span class=\"__1 _13\"></span>judiciales <span class=\"__1 _13\"></span>y reclamaciones <span class=\"__1 _14\"></span>ent<span class=\"__1 _13\"></span>ablados <span class=\"__1 _14\"></span>contra <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>origen <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>el <span class=\"__1 _14\"></span>desarr<span class=\"__1 _13\"></span>ollo <span class=\"__1 _14\"></span>habitual <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>us <span class=\"__1 _14\"></span>actividades.<span class=\"__1 _13\"></span> Tanto <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>asesores <span class=\"__1 _12\"></span>le<span class=\"__1 _13\"></span>gales <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Socieda<span class=\"__1 _13\"></span>d <span class=\"__1 _12\"></span>Dom<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nante <span class=\"__1 _12\"></span>como <span class=\"__1 _12\"></span>sus<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Administrad<span class=\"__1 _13\"></span>ores <span class=\"__1 _13\"></span>ent<span class=\"__1 _13\"></span>ienden <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>las provisiones <span class=\"__1 _13\"></span>constituidas s<span class=\"__1 _13\"></span>on suficientes <span class=\"__1 _13\"></span>y que la <span class=\"__1 _13\"></span>conclusi\u00f3n <span class=\"__1 _13\"></span>de estos <span class=\"__1 _13\"></span>procedimientos <span class=\"__1 _13\"></span>y reclamaciones no <span class=\"__1 _13\"></span>producir\u00e1 <span class=\"__1 _12\"></span>un <span class=\"__1 _13\"></span>efecto <span class=\"__1 _12\"></span>significativo <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>cuentas <span class=\"__1 _13\"></span>an<span class=\"__1 _13\"></span>uales <span class=\"__1 _13\"></span>consolidadas <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> finalicen.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "Coste de las presta<span class=\"__1 _13\"></span>ciones por retiro (o retribucion<span class=\"__1 _13\"></span>es post-empleo)<span class=\"__1 _13\"></span> Las  sociedades  depe<span class=\"__1 _13\"></span>ndientes  Almirall  Hermal,  Gmb<span class=\"__1 _13\"></span>H,  Almirall  AG  y  Polichem,  S.A.,  mant<span class=\"__1 _13\"></span>ienen obligaciones por prestaciones por retiro <span class=\"__1 _16\"></span>(o retribucio<span class=\"__1 _13\"></span>nes po<span class=\"__1 _10\"></span>st<span class=\"__1 _13\"></span>-empleo), de las <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>uales solo <span class=\"__1 _16\"></span>la primera es significativa en rel<span class=\"__1 _13\"></span>aci\u00f3n con las cuentas anuales conso<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>dadas del Gr<span class=\"__1 _13\"></span>upo. <span class=\"__1 _13\"></span> Al respecto de las obligaciones asumi<span class=\"__1 _13\"></span>das por Almirall Hermal, GmbH, \u00e9stas se articulan me<span class=\"__1 _13\"></span>diante dos planes <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>prestaci\u00f3n <span class=\"__1 _14\"></span>definida <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>fueron <span class=\"__1 _14\"></span>congelados <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>2017 <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>plan <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>aportaci\u00f3n <span class=\"__1 _14\"></span>definida <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>on contribuciones del e<span class=\"__1 _13\"></span>mpleador: -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Un <span class=\"__1 _e\"> </span>plan <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>aportaciones <span class=\"__1 _e\"> </span>definidas <span class=\"__1 _e\"> </span>es <span class=\"__1 _e\"> </span>un <span class=\"__1 _e\"> </span>p<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>an <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>pensiones <span class=\"__1 _e\"> </span>bajo <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>cual <span class=\"__1 _e\"> </span>el  Grupo <span class=\"__1 _d\"> </span>paga<span class=\"__1 _13\"></span> </span>aportaciones <span class=\"__1 _14\"></span>fijas <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>fondo <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>no <span class=\"__1 _12\"></span>tiene <span class=\"__1 _14\"></span>ninguna <span class=\"__1 _14\"></span>obligaci\u00f3n, <span class=\"__1 _14\"></span>ni <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>egal <span class=\"__1 _14\"></span>ni <span class=\"__1 _14\"></span>impl\u00edcita, <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>realizar<span class=\"__1 _13\"></span> aportaciones <span class=\"__1 _d\"> </span>ad<span class=\"__1 _13\"></span>icionales <span class=\"__1 _d\"> </span>si <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>f<span class=\"__1 _13\"></span>ondo <span class=\"__1 _d\"> </span>no <span class=\"__1 _d\"> </span>posee <span class=\"__1 _d\"> </span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _d\"> </span>suficientes <span class=\"__1 _d\"> </span>par<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>paga<span class=\"__1 _13\"></span>r <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>tod<span class=\"__1 _13\"></span>os <span class=\"__1 _d\"> </span>los empleados <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>prestaciones <span class=\"__1 _13\"></span>relacionadas <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>los s<span class=\"__1 _13\"></span>ervicios presta<span class=\"__1 _13\"></span>dos en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>corriente<span class=\"__1 _13\"></span> y <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _12\"></span>anteriores. <span class=\"__1 _14\"></span>Por <span class=\"__1 _14\"></span>otro <span class=\"__1 _14\"></span>lado, <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>planes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>prestaciones <span class=\"__1 _14\"></span>definidas <span class=\"__1 _14\"></span>establecen <span class=\"__1 _14\"></span>el importe <span class=\"__1 _11\"> </span>de <span class=\"__1 _11\"> </span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _17\"> </span>prestac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _17\"> </span>que <span class=\"__1 _11\"> </span>rec<span class=\"__1 _13\"></span>ibir\u00e1 <span class=\"__1 _17\"> </span>un <span class=\"__1 _18\"> </span>emplea<span class=\"__1 _13\"></span>do <span class=\"__1 _17\"> </span>en <span class=\"__1 _11\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>momen<span class=\"__1 _13\"></span>to <span class=\"__1 _17\"> </span>de <span class=\"__1 _11\"> </span>s<span class=\"__1 _13\"></span>u <span class=\"__1 _17\"> </span>j<span class=\"__1 _13\"></span>ubilaci\u00f3n, normalmente <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>funci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>uno <span class=\"__1 _16\"></span>o <span class=\"__1 _10\"></span>m\u00e1s <span class=\"__1 _21\"></span>f<span class=\"__1 _13\"></span>actores <span class=\"__1 _21\"></span>com<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>edad, <span class=\"__1 _16\"></span>a\u00f1os <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>servicio <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>remuner<span class=\"__1 _13\"></span>aci\u00f3n.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>En relaci\u00f3n con los planes de prestaci\u00f3n definida las contingencias cubiertas son la jubilaci\u00f3n<span class=\"__1 _13\"></span>, </span>riesgos <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>vida <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>va, <span class=\"__1 _12\"></span>fallecimie<span class=\"__1 _13\"></span>nto <span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>incapaci<span class=\"__1 _13\"></span>dad, <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>aq<span class=\"__1 _13\"></span>uellos <span class=\"__1 _13\"></span>em<span class=\"__1 _13\"></span>pl<span class=\"__1 _10\"></span>eados <span class=\"__1 _12\"></span>con<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>antig\u00fcedad anterior <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>30 <span class=\"__1 _13\"></span>de j<span class=\"__1 _13\"></span>unio de<span class=\"__1 _13\"></span> 2<span class=\"__1 _13\"></span>002 y <span class=\"__1 _13\"></span>consisten <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>pensi\u00f3n <span class=\"__1 _13\"></span>determina<span class=\"__1 _13\"></span>da, b\u00e1sica<span class=\"__1 _13\"></span>mente, s<span class=\"__1 _13\"></span>obre el <span class=\"__1 _19\"></span>salari<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>ensionable. <span class=\"__1 _19\"></span>El <span class=\"__1 _d\"> </span>compromiso <span class=\"__1 _19\"> </span>as<span class=\"__1 _13\"></span>umido <span class=\"__1 _19\"></span>se <span class=\"__1 _d\"> </span>encuentra <span class=\"__1 _19\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>un <span class=\"__1 _d\"> </span>fondo <span class=\"__1 _19\"></span>i<span class=\"__1 _13\"></span>nterno, <span class=\"__1 _d\"> </span>con <span class=\"__1 _19\"></span>su<span class=\"__1 _13\"></span> correspondiente provis<span class=\"__1 _13\"></span>i\u00f3n, no habiendo activo algu<span class=\"__1 _13\"></span>no afecto a los planes (Nota <span class=\"__1 _13\"></span><span class=\"lsc_1\">20<span class=\"lsd_1\">).</span></span> El pasivo <span class=\"__1 _13\"></span>reconocido en <span class=\"__1 _13\"></span>el balance res<span class=\"__1 _13\"></span>pecto de <span class=\"__1 _13\"></span>los planes de <span class=\"__1 _13\"></span>pensiones de <span class=\"__1 _13\"></span>prestaciones definid<span class=\"__1 _13\"></span>as es el <span class=\"__1 _13\"></span>valor<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>actual <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>obligac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _13\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>prestaciones <span class=\"__1 _12\"></span>definidas <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>balance. <span class=\"__1 _13\"></span>L<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>obligaci\u00f3n <span class=\"__1 _12\"></span>por prestaciones definid<span class=\"__1 _13\"></span>as se calcula anualmente por actu<span class=\"__1 _13\"></span>arios indepen<span class=\"__1 _13\"></span>dientes de acuerdo con el m\u00e9tod<span class=\"__1 _13\"></span>o de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>unida<span class=\"__1 _13\"></span>d <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>cr\u00e9dito <span class=\"__1 _16\"></span>proy<span class=\"__1 _13\"></span>ectada. <span class=\"__1 _21\"></span>E<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>valor <span class=\"__1 _16\"></span>ac<span class=\"__1 _13\"></span>tual <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>obligaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>por <span class=\"__1 _10\"></span>prestaci\u00f3n <span class=\"__1 _10\"></span>definida <span class=\"__1 _16\"></span>se determina descontando <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os f<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ujos de s<span class=\"__1 _13\"></span>alida de efec<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo f<span class=\"__1 _13\"></span>utu<span class=\"__1 _10\"></span>ros est<span class=\"__1 _13\"></span>imados utilizando l<span class=\"__1 _13\"></span>os tipos de inter\u00e9s <span class=\"__1 _13\"></span>de bonos empresariales <span class=\"__1 _11\"> </span>de <span class=\"__1 _17\"> </span>alta <span class=\"__1 _11\"> </span>calidad <span class=\"__1 _11\"> </span>denominados<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _11\"> </span>la <span class=\"__1 _11\"> </span>misma <span class=\"__1 _17\"> </span>mone<span class=\"__1 _13\"></span>da <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>la <span class=\"__1 _11\"> </span>que <span class=\"__1 _17\"> </span>se <span class=\"__1 _11\"> </span>pagar\u00e1n <span class=\"__1 _11\"> </span>las prestaciones, y cuyos plazos de <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>encimiento <span class=\"__1 _10\"></span>son similares a los de l<span class=\"__1 _16\"></span>as<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orrespondientes obligaciones. En <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>quellos <span class=\"__1 _13\"></span>pa\u00edses<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>no <span class=\"__1 _12\"></span>ex<span class=\"__1 _13\"></span>iste <span class=\"__1 _13\"></span>un <span class=\"__1 _12\"></span>merc<span class=\"__1 _13\"></span>ado <span class=\"__1 _13\"></span>desarrollad<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>dichos <span class=\"__1 _12\"></span>bonos, <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>utiliza<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>los tipos de mercado de <span class=\"__1 _13\"></span>bonos del estado. El importe de los com<span class=\"__1 _13\"></span>promisos asumidos ha sido <span class=\"__1 _13\"></span>determinado <span class=\"__1 _13\"></span>aplicando los siguientes cr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>terios:<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>M\u00e9todo de c\u00e1lculo: el m\u00e9todo de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>\u00e1lculo utilizado en l<span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>s valoraciones <span class=\"__1 _10\"></span>actuariales ha sido el de \u201cacreditaci\u00f3n <span class=\"__1 _19\"> </span>proporc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>onal <span class=\"__1 _19\"> </span>a\u00f1o <span class=\"__1 _19\"> </span>a <span class=\"__1 _19\"> </span>a\u00f1o\u201d <span class=\"__1 _19\"> </span>o <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>\u201cunidad <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>cr\u00e9dito<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>proyectada\u201d. <span class=\"__1 _19\"> </span>El <span class=\"__1 _d\"> </span>valor <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>las obligaciones por pensi<span class=\"__1 _13\"></span>ones se ha calculado sobre la <span class=\"__1 _13\"></span>base del valor ac<span class=\"__1 _13\"></span>tual de las pres<span class=\"__1 _13\"></span>taciones comprometidas <span class=\"__1 _13\"></span>y teniendo <span class=\"__1 _13\"></span>en cuenta <span class=\"__1 _13\"></span>el n\u00famero <span class=\"__1 _13\"></span>de a\u00f1os <span class=\"__1 _13\"></span>que el pers<span class=\"__1 _13\"></span>onal ha prest<span class=\"__1 _13\"></span>ado servicio y los que restan hasta<span class=\"__1 _13\"></span> la fecha de su jubilaci\u00f3n. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Hip\u00f3tesis actuariales<span class=\"__1 _13\"></span>, que se detallan en la Not<span class=\"__1 _13\"></span>a <span class=\"ls7_1\">20</span>. Las <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>ganancias <span class=\"__1 _d\"> </span>actuariales <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>surge<span class=\"__1 _13\"></span>n <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>ajustes <span class=\"__1 _d\"> </span>por <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>experiencia <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>ambios <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>las hip\u00f3tesis <span class=\"__1 _13\"></span>actuariales <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>car<span class=\"__1 _13\"></span>gan <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>abonan <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>patrimon<span class=\"__1 _13\"></span>io <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>\u201cOtro <span class=\"__1 _13\"></span>resultado <span class=\"__1 _13\"></span>g<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>obal\u201d <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el<span class=\"__1 _12\"></span><span class=\"ff1_1\"> <span class=\"__1 _13\"></span>ejercicio </span>en el que surgen.<span class=\"__1 _13\"></span> El <span class=\"__1 _14\"></span>cost<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>servicios <span class=\"__1 _19\"></span>pasados <span class=\"__1 _19\"></span>surge<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>como <span class=\"__1 _19\"></span>consecuencia <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>mo<span class=\"__1 _13\"></span>dificaciones <span class=\"__1 _19\"></span>a <span class=\"__1 _14\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>prestaciones ofrecidas al amparo de <span class=\"__1 _16\"></span>un plan de prestaciones definidas. Puede suponer una mejora o un<span class=\"__1 _10\"></span>a reducci\u00f3n de las prestaciones cu<span class=\"__1 _13\"></span>biertas por el plan.<span class=\"__1 _13\"></span> La <span class=\"__1 _21\"></span>NIC <span class=\"__1 _16\"></span>19 <span class=\"__1 _16\"></span>exige <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>coste <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>servicios <span class=\"__1 _16\"></span>pasados <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>registre <span class=\"__1 _16\"></span>directamente <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>cuenta <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p\u00e9rdidas y <span class=\"__1 _d\"> </span>ganancias <span class=\"__1 _d\"> </span>co<span class=\"__1 _13\"></span>nsolidada <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>produce <span class=\"__1 _d\"> </span>la <span class=\"__1 _e\"> </span>modificaci\u00f3n <span class=\"__1 _e\"> </span>del <span class=\"__1 _d\"> </span>plan. <span class=\"__1 _d\"> </span>La<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>entidad registrar\u00e1 <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>gasto <span class=\"__1 _12\"></span>cu<span class=\"__1 _13\"></span>ando <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>mod<span class=\"__1 _13\"></span>ifi<span class=\"__1 _10\"></span>caci\u00f3n <span class=\"__1 _12\"></span>impliq<span class=\"__1 _13\"></span>ue <span class=\"__1 _13\"></span>una <span class=\"__1 _14\"></span>mejora<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>prestac<span class=\"__1 _13\"></span>iones <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>incremento <span class=\"__1 _12\"></span>del coste de s<span class=\"__1 _13\"></span>ervicios pasado) <span class=\"__1 _13\"></span>y un ingreso cua<span class=\"__1 _13\"></span>ndo se reduz<span class=\"__1 _13\"></span>can las prestaciones <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>reducci\u00f3n del <span class=\"__1 _13\"></span>coste de servicios pasado).<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>efecto de<span class=\"__1 _10\"></span> nu<span class=\"__1 _10\"></span>evas <span class=\"__1 _16\"></span>pres<span class=\"__1 _13\"></span>taciones <span class=\"__1 _16\"></span>incorpora<span class=\"__1 _13\"></span>das <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>un plan <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>prestaci<span class=\"__1 _13\"></span>ones <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>efinidas <span class=\"__1 _16\"></span>impact<span class=\"__1 _13\"></span>ar\u00e1 <span class=\"__1 _21\"></span>de forma inmediata <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>uenta <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span>y <span class=\"__1 _12\"></span>g<span class=\"__1 _13\"></span>anancias, <span class=\"__1 _14\"></span>sin <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>exista <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>posibilidad <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>diferir <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>gast<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>qu<span class=\"__1 _13\"></span>e corresponda <span class=\"__1 _b_1\"> </span>a<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>aquellas <span class=\"__1 _b_1\"> </span>p<span class=\"__1 _13\"></span>restaciones <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>tod<span class=\"__1 _13\"></span>av\u00eda <span class=\"__1 _b_1\"> </span>no <span class=\"__1 _b_1\"> </span>se <span class=\"__1 _11\"> </span>han <span class=\"__1 _17\"> </span>devengado <span class=\"__1 _17\"> </span>en <span class=\"__1 _b_1\"> </span>el <span class=\"__1 _17\"> </span>periodo <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>su consolidaci\u00f3n.  Las <span class=\"__1 _13\"></span>tasas <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>descuen<span class=\"__1 _13\"></span>to <span class=\"__1 _13\"></span>utilizadas <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>c\u00e1<span class=\"__1 _13\"></span>lculo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>establ<span class=\"__1 _13\"></span>ecen <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>base <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>asesora<span class=\"__1 _13\"></span>miento <span class=\"__1 _13\"></span>actuarial <span class=\"__1 _12\"></span>de acuerdo con estad\u00edsticas p<span class=\"__1 _13\"></span>ublicadas y la experiencia en cada terr<span class=\"__1 _13\"></span>itorio.<span class=\"__1 _13\"></span> Por <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>part<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>planes <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>aportaci\u00f3n <span class=\"__1 _12\"></span>definida <span class=\"__1 _13\"></span>dan <span class=\"__1 _12\"></span>cobertura <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>cont<span class=\"__1 _13\"></span>ingencias <span class=\"__1 _13\"></span>an\u00e1logas <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>planes de prestaci\u00f3n defin<span class=\"__1 _13\"></span>ida anteriormente descritos <span class=\"__1 _13\"></span><span class=\"ls7_1\">par</span>a la tota<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idad de emplea<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s. <span class=\"__1 _13\"></span> Una <span class=\"__1 _10\"></span>vez que se <span class=\"__1 _16\"></span>han pagado las <span class=\"__1 _16\"></span>ap<span class=\"__1 _13\"></span>ortaciones, el <span class=\"__1 _16\"></span>Grupo no tiene <span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span>bliga<span class=\"__1 _10\"></span>ciones de pago <span class=\"__1 _10\"></span>adicionales. Las aportaciones se rec<span class=\"__1 _13\"></span>onocen como prestaciones a los e<span class=\"__1 _13\"></span>mpleados cuando se devengan. <span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": " Ind<span class=\"__1 _13\"></span>emnizaciones por cese Las i<span class=\"__1 _16\"></span>nd<span class=\"__1 _13\"></span>emnizaciones <span class=\"__1 _10\"></span>por cese <span class=\"__1 _16\"></span>se pagan <span class=\"__1 _16\"></span>a los <span class=\"__1 _16\"></span>emplea<span class=\"__1 _13\"></span>dos <span class=\"__1 _16\"></span>como consecuencia de <span class=\"__1 _16\"></span>la de<span class=\"__1 _10\"></span>cisi\u00f3n del <span class=\"__1 _16\"></span>Grupo<span class=\"__1 _13\"></span> de rescindir su <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ontrato <span class=\"__1 _10\"></span>de trabajo antes de la <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>dad <span class=\"__1 _10\"></span>normal de jubilaci\u00f3n o cuando el <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>mpleado <span class=\"__1 _10\"></span>acepta renunciar <span class=\"__1 _d\"> </span>voluntariamente <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>cambio <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>esas <span class=\"__1 _d\"> </span>prestaciones<span class=\"__1 _13\"></span>. <span class=\"__1 _d\"> </span>El <span class=\"__1 _19\"> </span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _19\"></span>recon<span class=\"__1 _13\"></span>oce <span class=\"__1 _19\"> </span>es<span class=\"__1 _13\"></span>tas <span class=\"__1 _19\"></span>prestac<span class=\"__1 _13\"></span>iones cuando <span class=\"__1 _13\"></span>se ha <span class=\"__1 _13\"></span>comprometid<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>forma <span class=\"__1 _13\"></span>demostrable <span class=\"__1 _13\"></span>a c<span class=\"__1 _13\"></span>esar en <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>empleo a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>trabajadores <span class=\"__1 _13\"></span>actuales de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>pl<span class=\"__1 _13\"></span>an f<span class=\"__1 _13\"></span>ormal <span class=\"__1 _13\"></span>detallado <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>posi<span class=\"__1 _13\"></span>bilidad <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>retirada. <span class=\"__1 _13\"></span>Cuando <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>h<span class=\"__1 _13\"></span>ace <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>oferta <span class=\"__1 _13\"></span>para<span class=\"__1 _55\"> </span>omentar <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>renu<span class=\"__1 _13\"></span>ncia <span class=\"__1 _13\"></span>voluntaria <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>m\u00faltiples <span class=\"__1 _13\"></span>em<span class=\"__1 _13\"></span>pleados, <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>indemnizac<span class=\"__1 _13\"></span>iones <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>cese <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>valoran<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en funci\u00f3n del n\u00famero d<span class=\"__1 _13\"></span>e empleados que se espera q<span class=\"__1 _13\"></span>ue aceptar\u00e1n la oferta.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "Subvenciones oficiale<span class=\"__1 _13\"></span>s Las <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ub<span class=\"__1 _10\"></span>venciones <span class=\"__1 _16\"></span>oficiales <span class=\"__1 _16\"></span>destinadas <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>cubrir <span class=\"__1 _16\"></span>gastos <span class=\"__1 _16\"></span>corrientes <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reconocen en <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>p\u00e9rdid<span class=\"__1 _13\"></span>as y <span class=\"__1 _b_1\"> </span>ganancias <span class=\"__1 _b_1\"> </span>consolidada <span class=\"__1 _b_1\"> </span>una<span class=\"__1 _13\"></span>  vez <span class=\"__1 _b_1\"> </span>cumplidas <span class=\"__1 _b_1\"> </span>todas <span class=\"__1 _b_1\"> </span>sus <span class=\"__1 _b_1\"> </span>condiciones <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _b_1\"> </span>los <span class=\"__1 _b_1\"> </span>per\u00edodos  e<span class=\"__1 _13\"></span>n  que compensan los costes<span class=\"__1 _13\"></span> relacionados, y s<span class=\"__1 _13\"></span>e deducen en la presentac<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> del gasto c<span class=\"__1 _13\"></span>orrespondiente.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Las subvenciones <span class=\"__1 _13\"></span>oficiales relaciona<span class=\"__1 _13\"></span>das con el inmovi<span class=\"__1 _13\"></span>lizado material s<span class=\"__1 _13\"></span>e consideran ingres<span class=\"__1 _13\"></span>os diferidos y se llevan a resultados a<span class=\"__1 _13\"></span> lo largo de las vidas \u00fatiles p<span class=\"__1 _13\"></span>revistas de los activos pertinentes.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs3b\"><div class=\"t_1 m0_1 x1_1 h1_1 yfb_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las subvenciones <span class=\"__1 _13\"></span>oficiales relaciona<span class=\"__1 _13\"></span>das con el inmovi<span class=\"__1 _13\"></span>lizado material s<span class=\"__1 _13\"></span>e consideran ingres<span class=\"__1 _13\"></span>os diferidos </div></div><div class=\"c_1 w1_1 h0_1 gs3b\"><div class=\"t_1 m0_1 x1_1 h1_1 y2b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y se llevan a resultados a<span class=\"__1 _13\"></span> lo largo de las vidas \u00fatiles p<span class=\"__1 _13\"></span>revistas de los activos pertinentes.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs48f\"><div class=\"t_1 m0_1 x1_1 h15_1 y572 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">17.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Ingresos diferidos<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs48f\"><div class=\"t_1 m0_1 x1_1 h1_1 y573 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El movimiento y el <span class=\"__1 _16\"></span>sa<span class=\"__1 _13\"></span>ldo de <span class=\"__1 _10\"></span>este ep\u00edgrafe para el ejercicio anual terminado el 31 de diciembre de 2024 </div></div><div class=\"c_1 w1_1 h0_1 gs48f\"><div class=\"t_1 m0_1 x1_1 h1_1 y574 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">es el siguiente:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w7a hc_1 gs490\"><div class=\"t_1 m0_1 xb_1 h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de </div></div><div class=\"c_1 w7a hc_1 gs490\"><div class=\"t_1 m0_1 x14_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Euros </div></div><div class=\"c_1 w96 ha_1 gs491\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31 de <span class=\"__1 _10\"></span>diciembre de<span class=\"__1 _10\"></span> 2023 </div></div><div class=\"c_1 w5f ha_1 gs492\"><div class=\"t_1 m0_1 x3f h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w96 h7_1 gs493\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adiciones </div></div><div class=\"c_1 w5f h7_1 gs494\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.423 </div></div><div class=\"c_1 w96 h7_1 gs495\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Imputaci\u00f3n a re<span class=\"__1 _10\"></span>sultados (No<span class=\"__1 _10\"></span>ta 22) </div></div><div class=\"c_1 w5f h7_1 gs496\"><div class=\"t_1 m0_1 x10_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (2.938) </div></div><div class=\"c_1 w96 h7_1 gs497\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31 de dicie<span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>bre<span class=\"__1 _16\"></span> de 2024 </div></div><div class=\"c_1 w5f h7_1 gs498\"><div class=\"t_1 m0_1 x28 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.485 </div></div><div class=\"c_1 w1_1 h0_1 gs48f\"><div class=\"t_1 m0_1 x1_1 h1_1 y578 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _16\"></span>adicio<span class=\"__1 _13\"></span>nes <span class=\"__1 _16\"></span>corresponde<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>a la <span class=\"__1 _16\"></span>diferenci<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>ntre <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _16\"></span>nominal y <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _16\"></span>razona<span class=\"__1 _13\"></span>bl<span class=\"__1 _10\"></span>e <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _16\"></span>pr<span class=\"__1 _13\"></span>\u00e9stamos </div></div><div class=\"c_1 w1_1 h0_1 gs48f\"><div class=\"t_1 m0_1 x1_1 h1_1 y579 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">concedidos por el <span class=\"__1 _10\"></span>CDTI (Nota <span class=\"ls7_1\">19</span>-<span class=\"ls7_1\">b)</span>. La imputaci\u00f3n a <span class=\"__1 _10\"></span>resultados corresponde al ingreso devengad<span class=\"__1 _13\"></span>o en </div></div><div class=\"c_1 w1_1 h0_1 gs48f\"><div class=\"t_1 m0_1 x1_1 h1_1 y43f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">funci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>avance <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cada <span class=\"__1 _13\"></span>uno <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e l<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>proyectos <span class=\"__1 _13\"></span>financiados <span class=\"__1 _13\"></span>(entre <span class=\"__1 _13\"></span>1 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2 <span class=\"__1 _13\"></span>a\u00f1os, <span class=\"__1 _13\"></span>princi<span class=\"__1 _13\"></span>palmente), <span class=\"__1 _13\"></span>que </div></div><div class=\"c_1 w1_1 h0_1 gs48f\"><div class=\"t_1 m0_1 x1_1 h1_1 y440 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">se registra en e<span class=\"__1 _13\"></span>l ep\u00edgrafe de \u201cOtros ingres<span class=\"__1 _13\"></span>os\u201d de la <span class=\"ff1_1\">c<span class=\"__1 _13\"></span>uenta de p\u00e9rdidas y<span class=\"__1 _13\"></span> ganancias consol<span class=\"__1 _13\"></span>idada (Nota </span></div></div><div class=\"c_1 w1_1 h0_1 gs48f\"><div class=\"t_1 m0_1 x1_1 h1_1 y441 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">22<span class=\"lsd_1\">).<span class=\"ls0_1\"> </span></span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "o)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Reconocimiento de ing<span class=\"__1 _13\"></span>resos ordinarios<span class=\"__1 _13\"></span> </span>El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>reconoce <span class=\"__1 _12\"></span>como <span class=\"__1 _12\"></span>ingresos <span class=\"__1 _12\"></span>ordinarios <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>importe <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>precio <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>tr<span class=\"__1 _13\"></span>an<span class=\"__1 _10\"></span>sacci\u00f3n <span class=\"__1 _14\"></span>relacionad<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>con las <span class=\"__1 _13\"></span>contraprestaciones<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>se <span class=\"__1 _13\"></span>espera <span class=\"__1 _12\"></span>tener <span class=\"__1 _13\"></span>dere<span class=\"__1 _13\"></span>cho <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>percibir <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>transf<span class=\"__1 _13\"></span>erencia <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>cliente <span class=\"__1 _13\"></span>de bienes, prest<span class=\"__1 _13\"></span>aci\u00f3n de serv<span class=\"__1 _13\"></span>icios y otros <span class=\"__1 _13\"></span>ingresos en <span class=\"__1 _13\"></span>el curso ordin<span class=\"__1 _13\"></span>ario de las <span class=\"__1 _13\"></span>actividades y <span class=\"__1 _13\"></span>que pueden consistir <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _17\"> </span>importes <span class=\"__1 _b_1\"> </span>fijos, <span class=\"__1 _17\"> </span>variables <span class=\"__1 _b_1\"> </span>o <span class=\"__1 _b_1\"> </span>ambos. <span class=\"__1 _17\"> </span>Los <span class=\"__1 _b_1\"> </span>ingresos <span class=\"__1 _b_1\"> </span>ord<span class=\"__1 _13\"></span>inarios <span class=\"__1 _b_1\"> </span>se <span class=\"__1 _b_1\"> </span>pres<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tan <span class=\"__1 _b_1\"> </span>netos <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e devoluciones, <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span>scuentos <span class=\"__1 _14\"></span>comerciales, <span class=\"__1 _12\"></span>desc<span class=\"__1 _13\"></span>uentos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>pronto <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>ago <span class=\"__1 _13\"></span>y <span class=\"__1 _14\"></span>contribuciones <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>sistemas<span class=\"__1 _13\"></span> de salud (ver Nota 5-<span class=\"__1 _13\"></span><span class=\"ls7_1\">p)</span> para m\u00e1s detalle)<span class=\"__1 _13\"></span>. El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>reconoce <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>ingresos <span class=\"__1 _13\"></span>ord<span class=\"__1 _13\"></span>inarios <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>satisfa<span class=\"lsf_1\">ce</span> <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>obligaci\u00f3n <span class=\"__1 _13\"></span>mediante <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>transferenci<span class=\"__1 _13\"></span>a de <span class=\"__1 _d\"> </span>un<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>bien <span class=\"__1 _19\"></span>o <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>ervicio <span class=\"__1 _19\"> </span>al<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>liente, <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>\u00e9ste <span class=\"__1 _19\"></span>obt<span class=\"__1 _13\"></span>iene <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>control<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>dicho <span class=\"__1 _d\"> </span>activo. <span class=\"__1 _19\"> </span>El<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _19\"></span>determi<span class=\"__1 _13\"></span>na, <span class=\"__1 _19\"></span>al comienzo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>contrato, <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>atisface <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>largo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>tiem<span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>mome<span class=\"__1 _13\"></span>nto c<span class=\"__1 _13\"></span>oncreto, dependiendo de <span class=\"__1 _16\"></span>las condiciones espec\u00edficas <span class=\"__1 _10\"></span>para <span class=\"__1 _10\"></span>cada una <span class=\"__1 _16\"></span>de las acti<span class=\"__1 _10\"></span>vidades del <span class=\"__1 _10\"></span>Grupo, tal <span class=\"__1 _16\"></span>y como <span class=\"__1 _16\"></span>se de<span class=\"ls0_1\">scribe a continuac<span class=\"__1 _13\"></span>i\u00f3n.  </span>Siguiendo <span class=\"__1 _d\"> </span>lo <span class=\"__1 _19\"></span>establec<span class=\"__1 _13\"></span>ido <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"> </span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>N<span class=\"__1 _13\"></span>IIF <span class=\"__1 _19\"></span>15,<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _19\"></span>tiene <span class=\"__1 _d\"> </span>en <span class=\"__1 _19\"></span>cuent<span class=\"__1 _13\"></span>a <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>modelo <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nco <span class=\"__1 _d\"> </span>pasos <span class=\"__1 _19\"></span>para<span class=\"__1 _13\"></span> determinar <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>momento <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>deben <span class=\"__1 _14\"></span>reconocer <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>ingr<span class=\"__1 _13\"></span>esos <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>importe<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>consiste <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>las siguientes fases:<span class=\"__1 _13\"></span> 1.<span class=\"ls0_1\"> <span class=\"__1 _28\"> </span>Identificaci\u00f3n del contr<span class=\"__1 _13\"></span>ato con el cliente.<span class=\"__1 _13\"></span> </span>2.<span class=\"ls0_1\"> <span class=\"__1 _28\"> </span>Identificaci\u00f3n de las o<span class=\"__1 _13\"></span>bligaciones de desempe\u00f1o conte<span class=\"__1 _13\"></span>nidas en el contrato.<span class=\"__1 _13\"></span> </span>3.<span class=\"ls0_1\"> <span class=\"__1 _28\"> </span>Determinaci\u00f3n del preci<span class=\"__1 _13\"></span>o de la transacci\u00f3n.<span class=\"__1 _13\"></span> </span>4.<span class=\"ls0_1\"> <span class=\"__1 _28\"> </span>Asignaci\u00f3n del prec<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>o entre las difere<span class=\"__1 _13\"></span>ntes obligaciones de desempe\u00f1<span class=\"__1 _13\"></span>o. </span>5.<span class=\"ls0_1\"> <span class=\"__1 _28\"> </span>Determinaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>criterio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>reconocimiento <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ingreso, <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>se sat<span class=\"__1 _13\"></span>isfaga un<span class=\"__1 _13\"></span>a obligaci\u00f3<span class=\"__1 _13\"></span>n </span>de desempe\u00f1o<span class=\"__1 _13\"></span>. En <span class=\"__1 _13\"></span>este <span class=\"__1 _12\"></span>sentido, <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>cada <span class=\"__1 _13\"></span>obligac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>ejecuci\u00f3n <span class=\"__1 _12\"></span>identificada, <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>ermina <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omienzo <span class=\"__1 _13\"></span>del contrato <span class=\"__1 _14\"></span>si <span class=\"__1 _14\"></span>satisface <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>obligaci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>ejecuci\u00f3n <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>lo <span class=\"__1 _12\"></span>largo <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>tiempo <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>satisface <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>momento concreto. i)<span class=\"ls0_1\"> <span class=\"__1 _d\"> </span>Ventas de prod<span class=\"__1 _13\"></span>uctos </span>Las \u201cventas <span class=\"__1 _16\"></span>de<span class=\"ff1_1\"> productos</span>\u201d del <span class=\"__1 _16\"></span>Grupo son <span class=\"__1 _16\"></span>las derivadas<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de las <span class=\"__1 _16\"></span>ventas de <span class=\"ff1_1\">especialidades farmac\u00e9uticas, </span>ingredientes <span class=\"__1 _13\"></span>farmac\u00e9ut<span class=\"__1 _13\"></span>icos <span class=\"__1 _13\"></span>activos y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>otros <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>farmac\u00e9uticos <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>prescripci<span class=\"__1 _13\"></span>\u00f3n, don<span class=\"__1 _13\"></span>de el<span class=\"__1 _13\"></span> contr<span class=\"__1 _13\"></span>ol es <span class=\"__1 _13\"></span>transferido <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>clientes <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ser<span class=\"__1 _13\"></span>vicio <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>cumplen <span class=\"__1 _13\"></span>cuando <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>bienes <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pone<span class=\"__1 _13\"></span>n a<span class=\"__1 _13\"></span> disposici\u00f3n <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>cli<span class=\"__1 _10\"></span>entes<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>caso <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>trata <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>mayoristas, <span class=\"__1 _14\"></span>operadores <span class=\"__1 _12\"></span>log\u00edsticos<span class=\"__1 _13\"></span><span class=\"ls9_1\">, </span>farmacias <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>hospitales<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>(<span class=\"__1 _13\"></span>en <span class=\"__1 _19\"></span>los <span class=\"__1 _d\"> </span>distintos <span class=\"__1 _d\"> </span>territorios <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>onde <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>tiene <span class=\"__1 _19\"></span>presen<span class=\"__1 _13\"></span>cia <span class=\"__1 _19\"></span>directa) <span class=\"__1 _d\"> </span>u <span class=\"__1 _19\"></span>otras compa\u00f1\u00edas <span class=\"__1 _13\"></span>farm<span class=\"__1 _13\"></span>ac\u00e9uticas <span class=\"__1 _12\"></span>con <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>tiene <span class=\"__1 _12\"></span>un <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>istribu<span class=\"__1 _10\"></span>ci\u00f3n <span class=\"__1 _12\"></span>y/o <span class=\"__1 _13\"></span>licencia <span class=\"__1 _12\"></span>para <span class=\"__1 _13\"></span>u<span class=\"__1 _13\"></span>n territorio y productos<span class=\"__1 _13\"></span> espec\u00edficos.  En este sentido e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> Grupo di<span class=\"__1 _13\"></span>stingue la cifra de negoc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span><span class=\"ls7_1\">os<span class=\"ls0_1\"> en tres gr<span class=\"__1 _13\"></span>andes segmentos (<span class=\"__1 _13\"></span>Nota </span>24<span class=\"lsd_1\">):<span class=\"ls0_1\"> </span></span></span>- <span class=\"__1 _a_1\"> </span>Comercializaci\u00f3n <span class=\"__1 _14\"></span>m<span class=\"__1 _13\"></span>ediante <span class=\"__1 _14\"></span>red <span class=\"__1 _14\"></span>propia: <span class=\"__1 _19\"></span>venta <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>espe<span class=\"__1 _13\"></span>cialidades <span class=\"__1 _14\"></span>farmac\u00e9uticas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>territorios donde <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _19\"></span>tiene <span class=\"__1 _d\"> </span>presencia <span class=\"__1 _19\"></span>directa<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>(Europa <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>Estados <span class=\"__1 _d\"> </span>Unidos, <span class=\"__1 _19\"></span>como <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>epara <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>la informaci\u00f3n segmentada), es <span class=\"__1 _10\"></span>decir, tiene <span class=\"__1 _16\"></span>una red <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>entas local<span class=\"__1 _16\"></span> que realiza <span class=\"__1 _10\"></span>visitas m\u00e9dicas a <span class=\"__1 _16\"></span>los<span class=\"__1 _13\"></span> profesionales <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>salud <span class=\"__1 _14\"></span>(m\u00e9dicos <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>fam<span class=\"__1 _13\"></span>ilia, <span class=\"__1 _12\"></span>especi<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>ist<span class=\"__1 _13\"></span>as, <span class=\"__1 _14\"></span>etc.) <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>bi<span class=\"__1 _10\"></span>en <span class=\"__1 _14\"></span>directamente <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>los<span class=\"__1 _13\"></span> canales minoristas (farmac<span class=\"__1 _13\"></span>ias, principalmente).<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Comercializaci\u00f3n <span class=\"__1 _f\"> </span>medi<span class=\"__1 _13\"></span>ante <span class=\"__1 _18\"> </span>licenciatari<span class=\"__1 _13\"></span>os: <span class=\"__1 _f\"> </span>venta <span class=\"__1 _f\"> </span>de <span class=\"__1 _f\"> </span>especialida<span class=\"__1 _13\"></span>des <span class=\"__1 _18\"> </span>farmac\u00e9<span class=\"__1 _13\"></span>uti<span class=\"__1 _10\"></span>cas <span class=\"__1 _f\"> </span>o <span class=\"__1 _f\"> </span>de ingredientes <span class=\"__1 _16\"></span>farmac\u00e9u<span class=\"__1 _13\"></span>ticos <span class=\"__1 _16\"></span>activos <span class=\"__1 _16\"></span>a otros <span class=\"__1 _16\"></span>laboratorios <span class=\"__1 _16\"></span>farmac\u00e9u<span class=\"__1 _13\"></span>ticos, <span class=\"__1 _21\"></span>que <span class=\"__1 _10\"></span>son <span class=\"__1 _16\"></span>los que <span class=\"__1 _21\"></span>re<span class=\"__1 _13\"></span>alizan la actividad<span class=\"__1 _13\"></span> promocional <span class=\"__1 _13\"></span>local <span class=\"__1 _13\"></span>en dichos <span class=\"__1 _13\"></span>territorios. <span class=\"__1 _13\"></span>E<span class=\"__1 _10\"></span>stas vent<span class=\"__1 _13\"></span>as est\u00e1n <span class=\"__1 _13\"></span>ligadas a <span class=\"__1 _13\"></span>los contratos por cesi\u00f3n de licencias <span class=\"__1 _13\"></span>descritos en el aparta<span class=\"__1 _13\"></span>do ii) de esta Nota.<span class=\"__1 _55\"> </span>Fabricaci\u00f3n <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>tercero<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>intermediaci\u00f3n: <span class=\"__1 _12\"></span>ven<span class=\"__1 _13\"></span>ta <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>especialidades <span class=\"__1 _12\"></span>farmac\u00e9<span class=\"__1 _13\"></span>uti<span class=\"__1 _10\"></span>cas <span class=\"__1 _12\"></span>donde <span class=\"__1 _12\"></span>el Grupo presta un servicio de fabricaci\u00f3n para un tercero con poco riesgo comercial (en general el precio est\u00e1 <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>ijado e<span class=\"__1 _10\"></span>n coste m\u00e1s un<span class=\"__1 _10\"></span> <span class=\"ff4_1\">mark-<span class=\"__1 _13\"></span><span class=\"ls7_1\">up</span></span>) <span class=\"__1 _10\"></span>y en el que <span class=\"__1 _16\"></span>el principal cliente es Covis Pharma GmbH (en <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>de<span class=\"__1 _10\"></span>lante Covis)<span class=\"lse_1\">, </span>ligado al <span class=\"__1 _10\"></span>acuerdo explicado en <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>Nota<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span><span class=\"ls7_1\">12<span class=\"ls0_1\">. Esta actividad <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _10\"></span>refleja </span></span>en el segmento de Serv<span class=\"__1 _13\"></span>icios corporativos y <span class=\"__1 _13\"></span>fabricaci\u00f3n. La <span class=\"__1 _16\"></span>NIIF <span class=\"__1 _16\"></span>15<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>establec<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>que una <span class=\"__1 _21\"></span>enti<span class=\"__1 _13\"></span>dad <span class=\"__1 _21\"></span>que <span class=\"__1 _10\"></span>concede <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>derecho a <span class=\"__1 _21\"></span>dev<span class=\"__1 _13\"></span>ol<span class=\"__1 _10\"></span>ver <span class=\"__1 _16\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>produ<span class=\"__1 _13\"></span>cto <span class=\"__1 _21\"></span>deber\u00e1 <span class=\"__1 _10\"></span>reconocer los <span class=\"__1 _14\"></span>ingresos <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>importe <span class=\"__1 _14\"></span>igual <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>contra<span class=\"__1 _13\"></span>prestaci\u00f3n <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>espera <span class=\"__1 _12\"></span>ten<span class=\"__1 _13\"></span>er <span class=\"__1 _12\"></span>derec<span class=\"__1 _13\"></span>ho<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>cam<span class=\"__1 _13\"></span>bio <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> transferir los bienes o servicios prometidos<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>a un cliente,<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>as<span class=\"__1 _13\"></span>\u00ed como un pasivo por reembolso y un activo por <span class=\"__1 _13\"></span>el der<span class=\"__1 _13\"></span>echo a<span class=\"__1 _13\"></span> recuper<span class=\"__1 _13\"></span>ar <span class=\"__1 _13\"></span>los pro<span class=\"__1 _13\"></span>ductos. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>reconoce <span class=\"__1 _13\"></span>sus <span class=\"__1 _13\"></span>ingresos <span class=\"__1 _13\"></span>netos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>devoluciones estimadas <span class=\"__1 _14\"></span>a <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _19\"></span>fecha <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>v<span class=\"__1 _13\"></span>enta, <span class=\"__1 _14\"></span>al <span class=\"__1 _19\"></span>tiemp<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _19\"></span>rec<span class=\"__1 _13\"></span>onoce <span class=\"__1 _14\"></span>un <span class=\"__1 _19\"></span>pasivo <span class=\"__1 _19\"></span>por <span class=\"__1 _19\"></span>reembolso. <span class=\"__1 _19\"></span>E<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _14\"></span>no reconoce un <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> d<span class=\"__1 _13\"></span>erecho a <span class=\"__1 _13\"></span>recuperar los <span class=\"__1 _13\"></span>bienes <span class=\"__1 _13\"></span>debido a <span class=\"__1 _13\"></span>que, s<span class=\"__1 _13\"></span>eg\u00fan la <span class=\"__1 _13\"></span>experiencia y <span class=\"__1 _13\"></span>al tipo<span class=\"__1 _13\"></span> de <span class=\"__1 _12\"></span>producto <span class=\"__1 _12\"></span>comerc<span class=\"__1 _13\"></span>ializado, <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>materiales <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span>vueltos <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>podr\u00e1n <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>er <span class=\"__1 _13\"></span>reincorpora<span class=\"__1 _13\"></span>dos <span class=\"__1 _13\"></span>al <span class=\"__1 _12\"></span>inve<span class=\"__1 _13\"></span>nta<span class=\"__1 _10\"></span>rio <span class=\"__1 _12\"></span>del<span class=\"__1 _13\"></span> Grupo. El <span class=\"__1 _14\"></span>importe <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>ingresos <span class=\"__1 _14\"></span>reconocidos <span class=\"__1 _14\"></span>se <span class=\"__1 _19\"></span>ajusta <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>func<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>evoluciones <span class=\"__1 _14\"></span>previstas, <span class=\"__1 _14\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e estiman  teniendo  en  cuenta  la  tasa  de  devoluci\u00f3n  media  de  los  \u00faltimos  a\u00f1os.<span class=\"__1 _13\"></span>  Los  descuentos concedidos <span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>cl<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>entes <span class=\"__1 _10\"></span>p\u00fablicos se <span class=\"__1 _16\"></span>registran <span class=\"__1 _16\"></span>com<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>una deducci\u00f3n <span class=\"__1 _16\"></span>de l<span class=\"__1 _10\"></span>os <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ngresos <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>mom<span class=\"__1 _13\"></span>ento <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e se <span class=\"__1 _19\"></span>registran <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"></span>ingresos <span class=\"__1 _19\"></span>corr<span class=\"__1 _13\"></span>espondientes. <span class=\"__1 _19\"></span>En <span class=\"__1 _19\"></span>su <span class=\"__1 _d\"> </span>caso, <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>alcula <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>pas<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vo <span class=\"__1 _19\"></span>s<span class=\"__1 _13\"></span>obre <span class=\"__1 _14\"></span>la <span class=\"__1 _d\"> </span>base <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>la<span class=\"__1 _13\"></span> experiencia hist\u00f3rica, <span class=\"__1 _13\"></span>lo que implica la realizaci\u00f3n de j<span class=\"__1 _13\"></span>uicios por parte de la direcc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n.<span class=\"__1 _13\"></span> Por <span class=\"__1 _11\"> </span>tanto, <span class=\"__1 _11\"> </span>los <span class=\"__1 _18\"> </span>ingresos <span class=\"__1 _11\"> </span>del <span class=\"__1 _11\"> </span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _11\"> </span>derivados <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>la <span class=\"__1 _11\"> </span>venta <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>productos <span class=\"__1 _11\"> </span>es<span class=\"__1 _13\"></span>t\u00e1n <span class=\"__1 _17\"> </span>sujetos <span class=\"__1 _18\"> </span>a <span class=\"__1 _11\"> </span>una contraprestaci\u00f3n <span class=\"__1 _13\"></span>variable <span class=\"__1 _13\"></span>por descuen<span class=\"__1 _13\"></span>tos, reembolsos<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>devoluciones. <span class=\"__1 _13\"></span>Esta contr<span class=\"__1 _13\"></span>aprestaci\u00f3n variab<span class=\"__1 _13\"></span>le s\u00f3lo se <span class=\"__1 _13\"></span>registra si <span class=\"__1 _13\"></span>es altamente<span class=\"__1 _13\"></span> probable qu<span class=\"__1 _13\"></span>e no se <span class=\"__1 _13\"></span>produzca una<span class=\"__1 _13\"></span> reversi\u00f3n si<span class=\"__1 _13\"></span>gnificativa en <span class=\"__1 _13\"></span>el impor<span class=\"__1 _12\"></span>te de  ingresos  acumula<span class=\"__1 _13\"></span>dos  reconocidos  cuando  la  incertidu<span class=\"__1 _13\"></span>mbre  asociada  con  la  contraprestaci\u00f3<span class=\"__1 _13\"></span>n variable se resuelva <span class=\"__1 _13\"></span>posteriormente. ii)<span class=\"ls0_1\"> Ingresos por cesi\u00f3n de <span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>cencias<span class=\"__1 _13\"></span> </span>Principalmente, <span class=\"__1 _13\"></span>aunque <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>exclusivamente, <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pa\u00edses <span class=\"__1 _13\"></span>dond<span class=\"__1 _10\"></span>e <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>presencia <span class=\"__1 _13\"></span>directa, concede <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>otras <span class=\"__1 _14\"></span>compa\u00f1\u00eda<span class=\"__1 _13\"></span>s <span class=\"__1 _14\"></span>farmac\u00e9uticas <span class=\"__1 _14\"></span>licencias <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>vender <span class=\"__1 _14\"></span>sus <span class=\"__1 _14\"></span>productos <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>exclus<span class=\"__1 _13\"></span>iva <span class=\"__1 _12\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>un territorio <span class=\"__1 _13\"></span>espec\u00edfico, c<span class=\"__1 _13\"></span>omprometi\u00e9ndose a<span class=\"__1 _13\"></span>dem\u00e1s a <span class=\"__1 _13\"></span>fabricar el <span class=\"__1 _13\"></span>producto farmac\u00e9<span class=\"__1 _13\"></span>utico para <span class=\"__1 _13\"></span>el cliente<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en la <span class=\"__1 _14\"></span>mayor\u00eda <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>casos<span class=\"__1 _13\"></span>. <span class=\"__1 _14\"></span>La <span class=\"__1 _14\"></span>venta <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>sumi<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>stro <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>productos <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>re<span class=\"__1 _13\"></span>aliza <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>condiciones <span class=\"__1 _14\"></span>de mercado y se contabi<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>za <span class=\"__1 _13\"></span>de acuerdo con lo menc<span class=\"__1 _13\"></span>ionado en el apartado i)<span class=\"__1 _13\"></span> de esta Nota. Para estos <span class=\"__1 _13\"></span>acuerdos, <span class=\"__1 _13\"></span>por lo g<span class=\"__1 _13\"></span>eneral, el <span class=\"__1 _13\"></span>Grupo cobra <span class=\"__1 _13\"></span>un pago i<span class=\"__1 _13\"></span>nicial por la<span class=\"__1 _13\"></span> transferencia <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>encia, el cual o no es<span class=\"__1 _13\"></span> reintegrable o puede ser r<span class=\"__1 _13\"></span>eintegrado al cliente <span class=\"__1 _13\"></span>bajo estrictas condiciones s<span class=\"__1 _13\"></span>i el producto no <span class=\"__1 _13\"></span>es f<span class=\"__1 _13\"></span>inalmente <span class=\"__1 _13\"></span>autorizado <span class=\"__1 _13\"></span>para la <span class=\"__1 _13\"></span>distribuci<span class=\"__1 _13\"></span>\u00f3n en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>territorio <span class=\"__1 _13\"></span>pactado. <span class=\"__1 _12\"></span>A<span class=\"__1 _13\"></span>l ser <span class=\"__1 _13\"></span>importes <span class=\"__1 _13\"></span>considerad<span class=\"__1 _13\"></span>os no reintegrables en l<span class=\"__1 _13\"></span>a mayor\u00eda de los casos, <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> ingreso se rec<span class=\"__1 _13\"></span>onoce en el momento inic<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>al.<span class=\"__1 _13\"></span>  Adicionalmente, en <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _16\"></span>tipo de <span class=\"__1 _16\"></span>contr<span class=\"__1 _13\"></span>atos se <span class=\"__1 _16\"></span>suelen incluir pagos <span class=\"__1 _16\"></span>adiciona<span class=\"__1 _13\"></span>les <span class=\"__1 _16\"></span>vincula<span class=\"__1 _13\"></span>dos <span class=\"__1 _16\"></span>a la <span class=\"__1 _16\"></span>cesi\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>de la <span class=\"__1 _17\"> </span>propiedad <span class=\"__1 _17\"> </span>intelectual <span class=\"__1 _17\"> </span>s<span class=\"__1 _13\"></span>ujetos <span class=\"__1 _b_1\"> </span>al <span class=\"__1 _17\"> </span>cumpli<span class=\"__1 _13\"></span>miento <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _b_1\"> </span>hitos <span class=\"__1 _17\"> </span>regulatorios<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>y/o <span class=\"__1 _17\"> </span>comerciales, <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>se consideran <span class=\"__1 _e\"> </span>contin<span class=\"__1 _13\"></span>gentes <span class=\"__1 _d\"> </span>h<span class=\"__1 _13\"></span>asta <span class=\"__1 _d\"> </span>q<span class=\"__1 _13\"></span>ue<span class=\"__1 _10\"></span> <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>produz<span class=\"__1 _13\"></span>ca <span class=\"__1 _d\"> </span>el <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>orrespondiente <span class=\"__1 _d\"> </span>h<span class=\"__1 _13\"></span>ito <span class=\"__1 _e\"> </span>(mo<span class=\"__1 _13\"></span>mento <span class=\"__1 _d\"> </span>en <span class=\"__1 _e\"> </span>el  que <span class=\"__1 _d\"> </span>se<span class=\"__1 _13\"></span> registrar\u00eda <span class=\"__1 _13\"></span>el ingreso)<span class=\"__1 _13\"></span>, o <span class=\"__1 _13\"></span>bien <span class=\"__1 _13\"></span>royalties en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>del d<span class=\"__1 _13\"></span>esempe\u00f1o del <span class=\"__1 _13\"></span>producto <span class=\"__1 _13\"></span>(por <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>o <span class=\"__1 _13\"></span>general, ventas<span class=\"__1 _13\"></span> de producto en el merc<span class=\"__1 _13\"></span>ado local) que s<span class=\"__1 _13\"></span>e reconocen a med<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>da que se produc<span class=\"__1 _13\"></span>en dichas ventas.<span class=\"__1 _13\"></span> Por <span class=\"__1 _13\"></span>\u00faltimo, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>determ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nados <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>asos <span class=\"__1 _13\"></span>el G<span class=\"__1 _13\"></span>rupo c<span class=\"__1 _13\"></span>oncede <span class=\"__1 _13\"></span>licencias <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>perpetuidad<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>donde <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaci<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>es por <span class=\"__1 _d\"> </span>parte <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>son <span class=\"__1 _19\"> </span>m\u00ednimas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>(m\u00e1s <span class=\"__1 _d\"> </span>all\u00e1 <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>un <span class=\"__1 _d\"> </span>periodo <span class=\"__1 _d\"> </span>transitorio<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>has<span class=\"__1 _13\"></span>ta <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>transferencia <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>a autorizaci\u00f3n comercial <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>erritorio <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>referenc<span class=\"__1 _13\"></span>ia <span class=\"__1 _16\"></span>o hasta <span class=\"__1 _16\"></span>que se <span class=\"__1 _16\"></span>puede hacer <span class=\"__1 _16\"></span>el traspaso efe<span class=\"__1 _10\"></span>ctivo de<span class=\"__1 _13\"></span><span class=\"ls11_1\">l </span>centro <span class=\"__1 _16\"></span>pr<span class=\"__1 _13\"></span>oductivo). <span class=\"__1 _16\"></span>En estos <span class=\"__1 _10\"></span>casos <span class=\"__1 _10\"></span>las obli<span class=\"__1 _10\"></span>gaciones del <span class=\"__1 _16\"></span>Grupo se consideran <span class=\"__1 _16\"></span>cu<span class=\"__1 _13\"></span>mplidas <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>moment<span class=\"__1 _13\"></span>o de la firma del contrato y<span class=\"__1 _13\"></span> la totalidad de los ingresos s<span class=\"__1 _13\"></span>on reconocidos en el momento in<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cial.<span class=\"__1 _13\"></span> iii) <span class=\"__1 _1a\"></span>Ingresos por intereses<span class=\"__1 _13\"></span> Los <span class=\"__1 _12\"></span>ingresos <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _13\"></span>i<span class=\"__1 _13\"></span>ntereses <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>recon<span class=\"__1 _13\"></span>ocen <span class=\"__1 _12\"></span>usando <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>m\u00e9todo <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>tipo<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _12\"></span>efectivo.<span class=\"__1 _12\"></span> <span class=\"__1 _12\"></span>Fruto <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>su<span class=\"__1 _13\"></span> actividad <span class=\"__1 _12\"></span>directa, <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>no<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>cobra <span class=\"__1 _12\"></span>inte<span class=\"__1 _13\"></span>reses <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>sus<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>clientes, <span class=\"__1 _12\"></span>si<span class=\"__1 _13\"></span>no<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>solamente <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>exc<span class=\"__1 _13\"></span>ed<span class=\"__1 _10\"></span>entes <span class=\"__1 _12\"></span>de tesorer\u00eda <span class=\"__1 _13\"></span>que c<span class=\"__1 _13\"></span>oloca en <span class=\"__1 _13\"></span>instrumentos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que se <span class=\"__1 _13\"></span>menciona <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _13\"></span>Notas <span class=\"__1 _13\"></span>5-<span class=\"__1 _55\"> </span>h)<span class=\"ls0_1\"> <span class=\"lsf_1\">y </span></span>13<span class=\"ls0_1\">.<span class=\"__1 _55\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x62 h15_1 y136_1 ff2_1 fs0_1 fc0_1 sc0_1 lsa_1 ws0_1\">q)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Impuesto sobre benefic<span class=\"__1 _13\"></span>ios, activos y pasivos por <span class=\"__1 _13\"></span>impuestos diferidos<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El gasto por e<span class=\"__1 _13\"></span>l Impuesto sobre Sociedades<span class=\"__1 _13\"></span> espa\u00f1ol y los impuest<span class=\"__1 _13\"></span>os de naturaleza similar ap<span class=\"__1 _13\"></span>licables a </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">las <span class=\"__1 _11\"> </span>enti<span class=\"__1 _13\"></span>dades <span class=\"__1 _11\"> </span>extranjeras<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>consolidadas <span class=\"__1 _18\"> </span>se <span class=\"__1 _11\"> </span>r<span class=\"__1 _13\"></span>econocen <span class=\"__1 _11\"> </span>en <span class=\"__1 _18\"> </span>la <span class=\"__1 _18\"> </span>cuenta <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>p\u00e9rdidas <span class=\"__1 _11\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>ganancias </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidada, <span class=\"__1 _14\"></span>excepto <span class=\"__1 _14\"></span>cuan<span class=\"__1 _13\"></span>do <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ean <span class=\"__1 _14\"></span>consecuencia <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>transacci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>c<span class=\"__1 _12\"></span>uyos <span class=\"__1 _14\"></span>resultados <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>registran </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y13a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">directamente <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>atrimonio <span class=\"__1 _16\"></span>neto, <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>cuyo <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>upuesto, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>im<span class=\"__1 _13\"></span>puesto <span class=\"__1 _21\"></span>corr<span class=\"__1 _13\"></span>espondiente <span class=\"__1 _16\"></span>tambi\u00e9n <span class=\"__1 _10\"></span>se <span class=\"__1 _16\"></span>registra<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y13b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en el patrimonio neto.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y3c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encuen<span class=\"__1 _13\"></span>tra <span class=\"__1 _13\"></span>sujeta <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>Impuesto<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Socied<span class=\"__1 _13\"></span>ades <span class=\"__1 _12\"></span>espa\u00f1ol<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>bajo <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>r\u00e9gimen <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>tributaci\u00f3n<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de Consolidaci\u00f3n Fiscal seg\u00fan<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>C<span class=\"__1 _13\"></span>ap\u00edtulo VI del <span class=\"__1 _16\"></span>T<span class=\"__1 _13\"></span>\u00edtulo VII de la Ley 27/2014, de 27 de no<span class=\"__1 _10\"></span>viembre, del<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Impuesto <span class=\"__1 _d\"> </span>sobre <span class=\"__1 _d\"> </span>Socieda<span class=\"__1 _13\"></span>des. <span class=\"__1 _d\"> </span>Las <span class=\"__1 _d\"> </span>sociedades <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>constituyen <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>efectos <span class=\"__1 _d\"> </span>fiscales <span class=\"__1 _d\"> </span>para <span class=\"__1 _d\"> </span>el </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ejercicio <span class=\"__1 _12\"></span>2023 <span class=\"__1 _12\"></span>son: <span class=\"__1 _12\"></span>Almirall<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>S.A., <span class=\"__1 _12\"></span>Laboratorios<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Almirall, <span class=\"__1 _12\"></span>S.L., <span class=\"__1 _12\"></span>Industr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>as <span class=\"__1 _12\"></span>Farmac\u00e9uticas <span class=\"__1 _12\"></span>Almirall, <span class=\"__1 _12\"></span>S.<span class=\"__1 _13\"></span>A., </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y30d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorios <span class=\"__1 _19\"></span>Tecnob\u00edo, <span class=\"__1 _19\"></span>S.<span class=\"__1 _13\"></span>A<span class=\"__1 _10\"></span>., <span class=\"__1 _14\"></span>R<span class=\"__1 _13\"></span>anke <span class=\"__1 _14\"></span>Qu\u00edmica, <span class=\"__1 _19\"></span>S.A.<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>Almirall <span class=\"__1 _19\"></span>Europa <span class=\"__1 _19\"></span>Derma, <span class=\"__1 _19\"></span>S.A.<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>A<span class=\"__1 _13\"></span>lmirall <span class=\"__1 _14\"></span>Hold<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ng </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 ydb_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Iberia, <span class=\"__1 _12\"></span>S.L<span class=\"__1 _13\"></span>., <span class=\"__1 _12\"></span>actuando <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>primera <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>ellas <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>ociedad <span class=\"__1 _12\"></span>dominan<span class=\"__1 _13\"></span>te. <span class=\"__1 _13\"></span>E<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>consecuenci<span class=\"__1 _13\"></span>a, <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>gasto <span class=\"__1 _14\"></span>por </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y2ff ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">impuesto <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ob<span class=\"__1 _10\"></span>re <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ociedades <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p\u00e9rdidas <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>ganancias<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>consolidad<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>recoge <span class=\"__1 _16\"></span>aquellas <span class=\"__1 _16\"></span>ventajas </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y235 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">derivadas <span class=\"__1 _16\"></span>del <span class=\"__1 _21\"></span>aprov<span class=\"__1 _13\"></span>echamiento <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>b<span class=\"__1 _13\"></span>ases <span class=\"__1 _21\"></span>imponibles <span class=\"__1 _16\"></span>negativas <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>deducc<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>endientes <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>aplicaci<span class=\"__1 _13\"></span>\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y236 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que no hubieran <span class=\"__1 _10\"></span>sido registradas en caso <span class=\"__1 _16\"></span>de tributaci<span class=\"__1 _13\"></span>\u00f3n i<span class=\"__1 _10\"></span>ndividual de las sociedades que <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>onforman el </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y237 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">citado grupo fisc<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>. </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y238 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El impuesto sobre <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>eneficios representa la <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>uma <span class=\"__1 _16\"></span>del gas<span class=\"__1 _13\"></span>to <span class=\"__1 _16\"></span>corr<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>te por impuesto <span class=\"__1 _10\"></span>sobre beneficios del </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y239 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ejercicio y la variac<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> en los<span class=\"__1 _13\"></span> activos y pasivos por impuestos d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>feridos reconoc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dos.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y30e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _16\"></span>g<span class=\"__1 _13\"></span>asto <span class=\"__1 _16\"></span>por impuesto <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>obre <span class=\"__1 _16\"></span>ben<span class=\"__1 _13\"></span>efi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ios <span class=\"__1 _16\"></span>del ejercicio se <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ula <span class=\"__1 _16\"></span>sobre la <span class=\"__1 _16\"></span>bas<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>imponible del <span class=\"__1 _16\"></span>ejerc<span class=\"__1 _13\"></span>icio. <span class=\"__1 _16\"></span>La </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y30f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">base <span class=\"__1 _16\"></span>imponib<span class=\"__1 _13\"></span>le <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>ifiere <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>esultado <span class=\"__1 _21\"></span>n<span class=\"__1 _13\"></span>eto <span class=\"__1 _21\"></span>pres<span class=\"__1 _13\"></span>entado <span class=\"__1 _16\"></span>en la <span class=\"__1 _21\"></span>cuen<span class=\"__1 _13\"></span>ta <span class=\"__1 _21\"></span>de p\u00e9rdidas <span class=\"__1 _16\"></span>y gana<span class=\"__1 _10\"></span>ncias consolidada </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y23c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">porque <span class=\"__1 _14\"></span>excluye <span class=\"__1 _12\"></span>part<span class=\"__1 _13\"></span>idas <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>ingresos <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>gastos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _12\"></span>gravab<span class=\"__1 _13\"></span>les <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>deducibles <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>otros<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cios <span class=\"__1 _14\"></span>y </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y23d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">excluye <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>partidas <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>nunca l<span class=\"__1 _13\"></span>o son. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>(o en <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>activo) en <span class=\"__1 _13\"></span>concepto<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y23e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>impuest<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>calcula <span class=\"__1 _12\"></span>utilizando <span class=\"__1 _12\"></span>tipos <span class=\"__1 _12\"></span>fisc<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>es <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>han <span class=\"__1 _13\"></span>si<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>aprobados <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>pr\u00e1cticament<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y23f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">aprobados <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>balance <span class=\"__1 _14\"></span>consolidado. <span class=\"__1 _14\"></span>La <span class=\"__1 _14\"></span>direcci\u00f3n <span class=\"__1 _14\"></span>eval\u00faa <span class=\"__1 _14\"></span>peri\u00f3dica<span class=\"__1 _13\"></span>mente <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _14\"></span>posiciones </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y240 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">tomadas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las decl<span class=\"__1 _13\"></span>araciones <span class=\"__1 _13\"></span>de impuest<span class=\"__1 _13\"></span>os res<span class=\"__1 _13\"></span>pecto <span class=\"__1 _13\"></span>a las <span class=\"__1 _13\"></span>situaciones <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>que la <span class=\"__1 _13\"></span>regulaci\u00f3n <span class=\"__1 _13\"></span>fiscal </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y241 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">aplicable <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _14\"></span>sujeta <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>interpretaci\u00f3n, <span class=\"__1 _12\"></span>y, <span class=\"__1 _14\"></span>en<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>caso <span class=\"__1 _14\"></span>necesario, <span class=\"__1 _12\"></span>est<span class=\"__1 _13\"></span>ablece <span class=\"__1 _12\"></span>prov<span class=\"__1 _13\"></span>isiones <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>funci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>las </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y242 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cantidades que se espera<span class=\"__1 _13\"></span> pagar a las autoridades fisc<span class=\"__1 _13\"></span>ales. </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y310 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _12\"></span>pasivos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>i<span class=\"__1 _13\"></span>mpuestos <span class=\"__1 _12\"></span>diferidos <span class=\"__1 _12\"></span>son <span class=\"__1 _14\"></span>los <span class=\"__1 _13\"></span>importes<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>pagar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>fu<span class=\"__1 _13\"></span>turo <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>concepto <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>impuest<span class=\"__1 _13\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y311 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sobre las ga<span class=\"__1 _13\"></span>nancias relacionadas con <span class=\"__1 _13\"></span>las diferencias <span class=\"__1 _13\"></span>temporarias imponi<span class=\"__1 _13\"></span>bl<span class=\"__1 _10\"></span>es mie<span class=\"__1 _13\"></span>ntras que los activos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y312 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">por <span class=\"__1 _12\"></span>impuestos <span class=\"__1 _14\"></span>diferidos <span class=\"__1 _12\"></span>son <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>importes <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>recuperar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>c<span class=\"__1 _12\"></span>oncepto <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>impuesto <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>g<span class=\"__1 _13\"></span>anancias </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y313 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">debido <span class=\"__1 _22\"> </span>a <span class=\"__1 _1b\"> </span>la <span class=\"__1 _1b\"> </span>existenc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>a <span class=\"__1 _22\"> </span>de <span class=\"__1 _1b\"> </span>diferencias<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>temporarias <span class=\"__1 _22\"> </span>deducibles, <span class=\"__1 _1b\"> </span>bases<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>imponibles <span class=\"__1 _22\"> </span>negativas </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y246 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">compensables <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>deducc<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>pendientes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>aplicaci\u00f3n. <span class=\"__1 _14\"></span>A <span class=\"__1 _19\"></span>estos <span class=\"__1 _14\"></span>efectos <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>ntiende <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>diferencia </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y247 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">temporaria <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>diferencia <span class=\"__1 _19\"></span>existent<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>entre <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>valor <span class=\"__1 _19\"></span>contable <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>pasivos <span class=\"__1 _19\"></span>y <span class=\"__1 _14\"></span>su <span class=\"__1 _19\"></span>base <span class=\"__1 _14\"></span>fiscal. </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y248 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dichos importes <span class=\"__1 _13\"></span>se registran aplicando <span class=\"__1 _13\"></span>a la diferencia t<span class=\"__1 _13\"></span>emporaria o cr\u00e9dito q<span class=\"__1 _13\"></span>ue corresponda el t<span class=\"__1 _13\"></span>ipo<span class=\"__1 _10\"></span> de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3d\"><div class=\"t_1 m0_1 x1_1 h1_1 y314 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">gravamen <span class=\"__1 _14\"></span>al <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>esper<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>recuperar<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>liquidarl<span class=\"__1 _13\"></span>os. <span class=\"__1 _12\"></span>El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _12\"></span>recon<span class=\"__1 _13\"></span>oce <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>pasivos <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>impuesto<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diferido <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>todos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cas<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>excepto <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>surjan <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l r<span class=\"__1 _13\"></span>econocimiento <span class=\"__1 _13\"></span>inicial <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>fon<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">un <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>o <span class=\"__1 _19\"></span>pasivo <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _14\"></span>transacci\u00f3n <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>n<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>es <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>combinaci\u00f3n <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>negocios, <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">transacci\u00f3n no<span class=\"__1 _10\"></span> afe<span class=\"__1 _10\"></span>cta ni <span class=\"__1 _21\"></span>al<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>resultado <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>ntable <span class=\"__1 _16\"></span>ni a <span class=\"__1 _16\"></span>la <span class=\"__1 _10\"></span>base imponible <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>iscal <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>tr<span class=\"__1 _13\"></span>ansacci\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">no <span class=\"__1 _13\"></span>surj<span class=\"__1 _13\"></span>an <span class=\"__1 _13\"></span>difere<span class=\"__1 _13\"></span>ncias <span class=\"__1 _13\"></span>tem<span class=\"__1 _13\"></span>porarias <span class=\"__1 _13\"></span>im<span class=\"__1 _13\"></span>ponibles <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>ded<span class=\"__1 _13\"></span>ucibles <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>mism<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>importe <span class=\"__1 _12\"></span>y/o <span class=\"__1 _12\"></span>corr<span class=\"__1 _13\"></span>espondan <span class=\"__1 _12\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y27e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diferencias <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>elacionadas <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _21\"></span>inversiones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>sociedade<span class=\"__1 _13\"></span>s <span class=\"__1 _21\"></span>dependientes, <span class=\"__1 _16\"></span>asoc<span class=\"__1 _13\"></span>iadas <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>negocios <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>njuntos </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y315 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sobre <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _10\"></span>tenga <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>ca<span class=\"__1 _13\"></span>pacidad <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>controlar el<span class=\"__1 _16\"></span> <span class=\"__1 _10\"></span>momento de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>su <span class=\"__1 _16\"></span>revers<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _10\"></span>y <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>fuese <span class=\"__1 _10\"></span>probable </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y316 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que se produzca s<span class=\"__1 _13\"></span>u reversi\u00f3n en un futuro previs<span class=\"__1 _13\"></span>ible. </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y12c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mpuesto <span class=\"__1 _16\"></span>sobre las ganancias <span class=\"__1 _16\"></span>corr<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>te o <span class=\"__1 _16\"></span>diferido se reconoce <span class=\"__1 _16\"></span>en resultados, salvo <span class=\"__1 _16\"></span>que surja <span class=\"__1 _16\"></span>de una </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 ya_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">transacci\u00f3n o <span class=\"__1 _21\"></span>suc<span class=\"__1 _13\"></span>eso <span class=\"__1 _16\"></span>econ\u00f3mico<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>h<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>reconocido en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ismo <span class=\"__1 _16\"></span>ejercicio o <span class=\"__1 _16\"></span>en otro <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>iferente, <span class=\"__1 _16\"></span>contra<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y27f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">patrimonio neto o de u<span class=\"__1 _13\"></span>na combinaci\u00f3n de negocios.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y12e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El  Grupo  reconoce  los <span class=\"__1 _b_1\"> </span>activos  por  impuesto  diferi<span class=\"__1 _13\"></span>do  siempre  que  resulte  pr<span class=\"__1 _13\"></span>obable  que  existan </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y12f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ganancias <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _13\"></span>futuras <span class=\"__1 _13\"></span>suficientes <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>compensaci\u00f3n <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>legislaci\u00f3n <span class=\"__1 _13\"></span>fiscal <span class=\"__1 _13\"></span>contemple<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y130_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>osibilidad <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>convers<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _13\"></span>futura <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>activos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>impuesto <span class=\"__1 _12\"></span>difer<span class=\"__1 _13\"></span>ido <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>cr\u00e9dito <span class=\"__1 _12\"></span>exigible <span class=\"__1 _12\"></span>fr<span class=\"__1 _13\"></span>ente <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y131_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Administraci\u00f3n <span class=\"__1 _d\"> </span>P\u00fablica <span class=\"__1 _19\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>orrespondan <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>diferencias <span class=\"__1 _d\"> </span>temporarias <span class=\"__1 _19\"></span>re<span class=\"__1 _13\"></span>laci<span class=\"__1 _10\"></span>onadas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>con <span class=\"__1 _d\"> </span>inversiones <span class=\"__1 _19\"> </span>en<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dependientes, asociadas y<span class=\"__1 _13\"></span> negocios conjuntos en la medida en que las diferencia<span class=\"__1 _13\"></span>s temporarias vayan </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a  revertir <span class=\"__1 _e\"> </span>en  un  futuro  previsible  y  se <span class=\"__1 _e\"> </span>espere  generar  ganancias  fiscales  futuras  positivas  para </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">compensar <span class=\"__1 _13\"></span>las difere<span class=\"__1 _13\"></span>ncias. No <span class=\"__1 _13\"></span>obstante, l<span class=\"__1 _13\"></span>os activos <span class=\"__1 _13\"></span>que surj<span class=\"__1 _13\"></span>an del rec<span class=\"__1 _13\"></span>onocimiento <span class=\"__1 _13\"></span>inici<span class=\"__1 _13\"></span>al de <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pasivos en u<span class=\"__1 _13\"></span>na transacci\u00f3n que <span class=\"__1 _13\"></span>no es una co<span class=\"__1 _13\"></span>mbinaci\u00f3n de negoci<span class=\"__1 _13\"></span>os, en la fecha <span class=\"__1 _13\"></span>de la transacc<span class=\"__1 _13\"></span>i\u00f3n no </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y317 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">afecta <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>al <span class=\"__1 _14\"></span>resultado <span class=\"__1 _12\"></span>cont<span class=\"__1 _13\"></span>able <span class=\"__1 _12\"></span>ni <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>base <span class=\"__1 _12\"></span>i<span class=\"__1 _13\"></span>mponible <span class=\"__1 _12\"></span>fiscal <span class=\"__1 _14\"></span>y <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>transacci\u00f3n <span class=\"__1 _12\"></span>no <span class=\"__1 _14\"></span>surjan </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y318 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diferencias <span class=\"__1 _21\"></span>t<span class=\"__1 _13\"></span>emporarias <span class=\"__1 _16\"></span>imponibles <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>educibles <span class=\"__1 _21\"></span>por <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>mismo <span class=\"__1 _16\"></span>importe, <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>son <span class=\"__1 _16\"></span>obje<span class=\"__1 _13\"></span>to <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>econocimiento<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y2fa ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Se <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>onsidera <span class=\"__1 _19\"></span>probable<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>que <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>ispone <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>ga<span class=\"__1 _13\"></span>nancias <span class=\"__1 _14\"></span>fiscal<span class=\"__1 _13\"></span>es <span class=\"__1 _14\"></span>sufic<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>tes <span class=\"__1 _d\"> </span>para <span class=\"__1 _14\"></span>recuperar <span class=\"__1 _d\"> </span>los </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y2fb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">activos <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>impues<span class=\"__1 _13\"></span>to <span class=\"__1 _d\"> </span>diferido, <span class=\"__1 _d\"> </span>siempre <span class=\"__1 _e\"> </span>que <span class=\"__1 _d\"> </span>existan <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>iferencias <span class=\"__1 _d\"> </span>temporarias <span class=\"__1 _d\"> </span>imp<span class=\"__1 _13\"></span>onibles <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>cuant\u00eda </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y2fc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">suficiente, <span class=\"__1 _21\"></span>re<span class=\"__1 _13\"></span>lacionadas <span class=\"__1 _21\"></span>con<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>misma <span class=\"__1 _16\"></span>autori<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span>d <span class=\"__1 _21\"></span>f<span class=\"__1 _13\"></span>iscal <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>referid<span class=\"__1 _13\"></span>as <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>ismo <span class=\"__1 _21\"></span>sujeto <span class=\"__1 _16\"></span>pasivo, <span class=\"__1 _16\"></span>cuya <span class=\"__1 _16\"></span>reversi\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y319 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">se <span class=\"__1 _d\"> </span>espere <span class=\"__1 _d\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>mismo <span class=\"__1 _d\"> </span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _d\"> </span>fiscal <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>prevea <span class=\"__1 _e\"> </span>reviertan <span class=\"__1 _d\"> </span>las <span class=\"__1 _e\"> </span>diferencias <span class=\"__1 _d\"> </span>t<span class=\"__1 _13\"></span>emporarias </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y31a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">deducibles  o <span class=\"__1 _e\"> </span>en  ejercicios  en <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _e\"> </span>una  p\u00e9rdida <span class=\"__1 _e\"> </span>fisc<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>, <span class=\"__1 _e\"> </span>s<span class=\"__1 _13\"></span>urgida <span class=\"__1 _e\"> </span>por  una <span class=\"__1 _e\"> </span>dif<span class=\"__1 _13\"></span>erencia <span class=\"__1 _e\"> </span>temporari<span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y31b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">deducible, <span class=\"__1 _b_1\"> </span>pued<span class=\"__1 _13\"></span>a  s<span class=\"__1 _13\"></span>er <span class=\"__1 _b_1\"> </span>compensa<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span> <span class=\"__1 _b_1\"> </span>con <span class=\"__1 _17\"> </span>ganancias <span class=\"__1 _17\"> </span>anteriores <span class=\"__1 _b_1\"> </span>o <span class=\"__1 _b_1\"> </span>p<span class=\"__1 _13\"></span>osteriores. <span class=\"__1 _b_1\"> </span>Cuando <span class=\"__1 _17\"> </span>las <span class=\"__1 _b_1\"> </span>\u00fanicas </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y31c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ganancias <span class=\"__1 _21\"></span>f<span class=\"__1 _13\"></span>iscales <span class=\"__1 _21\"></span>futuras <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>derivan <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>existencia <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>diferencias<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>temporarias <span class=\"__1 _16\"></span>imponib<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>es, <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>activos </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y31d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">por <span class=\"__1 _13\"></span>impuesto <span class=\"__1 _12\"></span>diferid<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _12\"></span>fiscales <span class=\"__1 _12\"></span>compensabl<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>limitan <span class=\"__1 _12\"></span>al <span class=\"__1 _14\"></span>70% <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y31e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">los pasivos por imp<span class=\"__1 _13\"></span>uesto diferido reconocidos<span class=\"__1 _13\"></span>. </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y31f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Con <span class=\"__1 _21\"></span>ocas<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>cada <span class=\"__1 _16\"></span>cierre <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ontable, <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>revisan <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>impuestos <span class=\"__1 _16\"></span>diferidos <span class=\"__1 _16\"></span>registr<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>os <span class=\"__1 _16\"></span>(tanto <span class=\"__1 _16\"></span>activos <span class=\"__1 _16\"></span>como<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y320 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pasivos) <span class=\"__1 _c\"> </span>con <span class=\"__1 _f\"> </span>objet<span class=\"__1 _13\"></span>o <span class=\"__1 _f\"> </span>de <span class=\"__1 _c\"> </span>comprobar <span class=\"__1 _c\"> </span>que <span class=\"__1 _c\"> </span>se <span class=\"__1 _c\"> </span>mantienen <span class=\"__1 _c\"> </span>v<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>gentes, <span class=\"__1 _c\"> </span>efectu\u00e1nd<span class=\"__1 _13\"></span>ose <span class=\"__1 _f\"> </span>las <span class=\"__1 _f\"> </span>o<span class=\"__1 _13\"></span>portunas </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y321 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">correcciones <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los mis<span class=\"__1 _13\"></span>mos de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>los resulta<span class=\"__1 _13\"></span>dos de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>an<span class=\"__1 _13\"></span>\u00e1lisis <span class=\"__1 _13\"></span>realizados. <span class=\"__1 _13\"></span>En el <span class=\"__1 _13\"></span>an\u00e1lisis <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 ydd_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">recuperaci\u00f3n de <span class=\"__1 _13\"></span>los activos <span class=\"__1 _13\"></span>por impuestos diferidos, <span class=\"__1 _13\"></span>se considera la <span class=\"__1 _13\"></span>monetizaci\u00f3n de <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>as deducc<span class=\"__1 _13\"></span>iones </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y322 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">generadas por inv<span class=\"__1 _13\"></span>estigaci\u00f3n y desarrollo.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y323 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mpuesto <span class=\"__1 _16\"></span>sobre las ganancias <span class=\"__1 _16\"></span>corr<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>te o <span class=\"__1 _16\"></span>diferido se reconoce <span class=\"__1 _16\"></span>en resultados, salvo <span class=\"__1 _16\"></span>que surja <span class=\"__1 _16\"></span>de una </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y324 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">transacci\u00f3n o <span class=\"__1 _21\"></span>suc<span class=\"__1 _13\"></span>eso <span class=\"__1 _16\"></span>econ\u00f3mico<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>h<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>reconocido en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ismo <span class=\"__1 _16\"></span>ejercicio o <span class=\"__1 _16\"></span>en otro <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>iferente, <span class=\"__1 _16\"></span>contra<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y325 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">patrimonio neto o de u<span class=\"__1 _13\"></span>na combinaci\u00f3n de negocios.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y326 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Por <span class=\"__1 _13\"></span>\u00fa<span class=\"__1 _13\"></span>ltimo, <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>aplicaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>CINIIF<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>23 <span class=\"__1 _13\"></span>\"<span class=\"__1 _13\"></span>Incertidumbre <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>tratamiento <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>impuesto <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>las </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y327 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ganancias\", <span class=\"ff5_1\">el Grupo clasifica en el ep\u00edgrafe de \u201cOtros pasivos no corrientes\u201d los pasivos derivados de </span></div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y328 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dicha norma (Nota <span class=\"__1 _13\"></span><span class=\"ls7_1\">19<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x21_1 h16_1 y329 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Compensaci\u00f3n y clas<span class=\"__1 _13\"></span>ifi<span class=\"__1 _10\"></span>caci\u00f3n<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y23f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El Grupo s\u00f3<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>o compensa <span class=\"__1 _13\"></span>los activos <span class=\"__1 _13\"></span>y pasivos por impuesto <span class=\"__1 _13\"></span>sobre las ganancias <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>orriente si existe un </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y240 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">derecho <span class=\"__1 _13\"></span>legal frente<span class=\"__1 _13\"></span> a <span class=\"__1 _13\"></span>las a<span class=\"__1 _13\"></span>utoridades fiscal<span class=\"__1 _13\"></span>es y <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>la intenci\u00f3n<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>liquidar <span class=\"__1 _13\"></span>las deudas <span class=\"__1 _13\"></span>que r<span class=\"__1 _13\"></span>esulten </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y241 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">por su importe neto <span class=\"__1 _13\"></span>o bien realizar los activos y liquid<span class=\"__1 _13\"></span>ar las deudas de forma simult\u00e1nea<span class=\"__1 _13\"></span>.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y32a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En el cas<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _13\"></span>activos y pasivos<span class=\"__1 _13\"></span> por impuesto <span class=\"__1 _13\"></span>sobre las gana<span class=\"__1 _13\"></span>ncias diferidos<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>s\u00f3lo se compe<span class=\"__1 _13\"></span>nsan si </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y310 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">existe <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>derecho <span class=\"__1 _13\"></span>legal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>compensaci\u00f3n <span class=\"__1 _13\"></span>frente<span class=\"__1 _13\"></span> a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>autoridades <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>dich<span class=\"__1 _13\"></span>os activos <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> pas<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vos </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y311 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">corresponden a la misma autoridad fiscal, y al mismo <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ujeto pasivo o <span class=\"__1 _10\"></span>bien a diferentes sujetos pasivos </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y312 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que pretenden liquidar o realizar los activos y pasivos fiscales corrientes por su importe neto o realizar </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y313 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">los activos y liq<span class=\"__1 _13\"></span>ui<span class=\"__1 _10\"></span>dar los p<span class=\"__1 _13\"></span>asivos simult\u00e1neamente, <span class=\"__1 _13\"></span>en cada uno de los<span class=\"__1 _13\"></span> ejercicios futuros en <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os que se </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y246 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">espera liquidar o recu<span class=\"__1 _13\"></span>perar importes significativos de <span class=\"__1 _13\"></span>activos o pasivos por impue<span class=\"__1 _13\"></span>stos diferidos.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y32b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los  activos<span class=\"__1 _13\"></span>  y <span class=\"__1 _b_1\"> </span>pasivos <span class=\"__1 _b_1\"> </span>por  impuestos<span class=\"__1 _13\"></span>  diferidos <span class=\"__1 _b_1\"> </span>se <span class=\"__1 _b_1\"> </span>reconocen <span class=\"__1 _b_1\"> </span>en  estado <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>situaci\u00f3n <span class=\"__1 _b_1\"> </span>financiera </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y32c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidado <span class=\"__1 _12\"></span>com<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>pasivos <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>corri<span class=\"__1 _13\"></span>entes, <span class=\"__1 _12\"></span>independientemente <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>esperada <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs3f\"><div class=\"t_1 m0_1 x1_1 h1_1 y32d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">realizaci\u00f3n o liquidaci<span class=\"__1 _13\"></span>\u00f3n<span class=\"__1 _55\"> </span> </div></div>Monetizaci\u00f3n Cuando <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>Sociedad <span class=\"__1 _14\"></span>t<span class=\"__1 _13\"></span>oma <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>decisi\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>monetizar <span class=\"__1 _19\"></span>deducciones <span class=\"__1 _14\"></span>f<span class=\"__1 _13\"></span>iscales, <span class=\"__1 _14\"></span>disponiendo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>informes certificados <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>acreditan <span class=\"__1 _d\"> </span>esos <span class=\"__1 _19\"></span>importes <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>exista <span class=\"__1 _d\"> </span>una <span class=\"__1 _19\"></span>estimaci\u00f3n <span class=\"__1 _d\"> </span>razonable <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _19\"></span>mantendr<span class=\"__1 _13\"></span>\u00e1 durante <span class=\"__1 _d\"> </span>dos <span class=\"__1 _d\"> </span>a\u00f1os <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"> </span>pers<span class=\"__1 _13\"></span>onal <span class=\"__1 _d\"> </span>medio <span class=\"__1 _d\"> </span>total, <span class=\"__1 _d\"> </span>o <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _19\"></span>per<span class=\"__1 _13\"></span>sonal <span class=\"__1 _19\"></span>m<span class=\"__1 _13\"></span>edio <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>I+D, <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>estime <span class=\"__1 _d\"> </span>razonable <span class=\"__1 _d\"> </span>la reinversi\u00f3n en actividades <span class=\"__1 _13\"></span>de I+D de los importes cobrados por la monetizaci<span class=\"__1 _13\"></span>\u00f3n de estas deducciones fiscales, <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"> </span>r<span class=\"__1 _13\"></span>econocer\u00e1n <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _19\"></span>activos <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>impuesto <span class=\"__1 _19\"></span>diferido <span class=\"__1 _19\"> </span>o<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span>g\u00fan <span class=\"__1 _14\"></span>corr<span class=\"__1 _13\"></span>esponda <span class=\"__1 _14\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _14\"></span>hac<span class=\"__1 _13\"></span>ienda p\u00fablica deudora, el im<span class=\"__1 _13\"></span>porte de la monetizaci\u00f3n (8<span class=\"__1 _13\"></span>0% de deducciones fiscales en<span class=\"__1 _13\"></span> I+D).<span class=\"__1 _13\"></span> Impuesto compleme<span class=\"__1 _13\"></span>ntario m\u00ednimo global<span class=\"__1 _13\"></span> El gasto <span class=\"__1 _13\"></span>por el <span class=\"__1 _13\"></span>impuesto s<span class=\"__1 _13\"></span>obre las <span class=\"__1 _13\"></span>ganancias c<span class=\"__1 _13\"></span>orriente del Gr<span class=\"__1 _13\"></span>upo incluye e<span class=\"__1 _13\"></span>l impuesto <span class=\"__1 _13\"></span>relacionado con<span class=\"__1 _13\"></span> la <span class=\"__1 _16\"></span>impos<span class=\"__1 _13\"></span>ici\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _10\"></span>efectiva m\u00ednima <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _16\"></span>grup<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>empre<span class=\"__1 _13\"></span>sas <span class=\"__1 _16\"></span>multinacionales (normas <span class=\"__1 _16\"></span>modelo de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>OCD<span class=\"__1 _13\"></span>E o Pilar <span class=\"__1 _13\"></span>dos, <span class=\"__1 _13\"></span>en adelante <span class=\"__1 _13\"></span>el I<span class=\"__1 _13\"></span>mpue<span class=\"__1 _10\"></span>sto <span class=\"__1 _13\"></span>Complementario),<span class=\"__1 _13\"></span> sie<span class=\"__1 _13\"></span>mpre que <span class=\"__1 _13\"></span>la socieda<span class=\"__1 _13\"></span>d del <span class=\"__1 _13\"></span>Grupo sujeta <span class=\"__1 _13\"></span>sea sujeto <span class=\"__1 _1c\"> </span>pasivo <span class=\"__1 _1c\"> </span>y <span class=\"__1 _1c\"> </span>contribu<span class=\"__1 _13\"></span>yente <span class=\"__1 _1c\"> </span>del <span class=\"__1 _c\"> </span>i<span class=\"__1 _13\"></span>mpuesto. <span class=\"__1 _1c\"> </span>Si <span class=\"__1 _1c\"> </span>la <span class=\"__1 _1c\"> </span>sociedad <span class=\"__1 _1c\"> </span>del <span class=\"__1 _1c\"> </span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _c\"> </span>suj<span class=\"__1 _13\"></span>eta <span class=\"__1 _c\"> </span>al <span class=\"__1 _1c\"> </span>Impues<span class=\"__1 _13\"></span>to Complementario es sustituto de un contribuyente que no forma<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>part<span class=\"__1 _13\"></span>e del <span class=\"__1 _16\"></span>G<span class=\"__1 _13\"></span>rupo, <span class=\"__1 _10\"></span>entonces el gasto por el <span class=\"__1 _16\"></span>impuesto sobre <span class=\"__1 _16\"></span>las ganancias <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orriente <span class=\"__1 _16\"></span>devengado, en <span class=\"__1 _21\"></span>no<span class=\"__1 _13\"></span>mbre <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>ntribuyente, <span class=\"__1 _16\"></span>se reconoce <span class=\"__1 _16\"></span>como una cuenta a cobrar c<span class=\"__1 _13\"></span>on empresas del grupo.<span class=\"__1 _13\"></span> Si <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>socieda<span class=\"__1 _13\"></span>d <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>ujeta <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>Impuest<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>Compl<span class=\"__1 _13\"></span>ementario <span class=\"__1 _12\"></span>es <span class=\"__1 _12\"></span>sujeto <span class=\"__1 _14\"></span>pasivo <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>contribuye<span class=\"__1 _13\"></span>nte, <span class=\"__1 _13\"></span>pero<span class=\"__1 _13\"></span> otra sociedad que <span class=\"__1 _10\"></span>no forma parte <span class=\"__1 _10\"></span>del Grupo act\u00faa como <span class=\"__1 _10\"></span>sustituto de la <span class=\"__1 _10\"></span>sociedad, el Grupo <span class=\"__1 _10\"></span>reconoce el gasto <span class=\"__1 _e\"> </span>por <span class=\"__1 _d\"> </span>im<span class=\"__1 _13\"></span>puesto <span class=\"__1 _d\"> </span>sobre<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>beneficios <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>orriente <span class=\"__1 _e\"> </span>devengado <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>o<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>abono <span class=\"__1 _e\"> </span>a <span class=\"__1 _e\"> </span>una <span class=\"__1 _e\"> </span>cuenta <span class=\"__1 _e\"> </span>a <span class=\"__1 _d\"> </span>pa<span class=\"__1 _13\"></span>gar <span class=\"__1 _d\"> </span>con empresas del grup<span class=\"__1 _13\"></span>o<span class=\"__1 _55\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "q)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Impuesto sobre benefic<span class=\"__1 _13\"></span>ios, activos y pasivos por <span class=\"__1 _13\"></span>impuestos diferidos<span class=\"__1 _13\"></span> </span>El gasto por e<span class=\"__1 _13\"></span>l Impuesto sobre Sociedades<span class=\"__1 _13\"></span> espa\u00f1ol y los impuest<span class=\"__1 _13\"></span>os de naturaleza similar ap<span class=\"__1 _13\"></span>licables a las <span class=\"__1 _11\"> </span>enti<span class=\"__1 _13\"></span>dades <span class=\"__1 _11\"> </span>extranjeras<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>consolidadas <span class=\"__1 _18\"> </span>se <span class=\"__1 _11\"> </span>r<span class=\"__1 _13\"></span>econocen <span class=\"__1 _11\"> </span>en <span class=\"__1 _18\"> </span>la <span class=\"__1 _18\"> </span>cuenta <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>p\u00e9rdidas <span class=\"__1 _11\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>ganancias consolidada, <span class=\"__1 _14\"></span>excepto <span class=\"__1 _14\"></span>cuan<span class=\"__1 _13\"></span>do <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ean <span class=\"__1 _14\"></span>consecuencia <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>transacci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>c<span class=\"__1 _12\"></span>uyos <span class=\"__1 _14\"></span>resultados <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>registran directamente <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>atrimonio <span class=\"__1 _16\"></span>neto, <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>cuyo <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>upuesto, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>im<span class=\"__1 _13\"></span>puesto <span class=\"__1 _21\"></span>corr<span class=\"__1 _13\"></span>espondiente <span class=\"__1 _16\"></span>tambi\u00e9n <span class=\"__1 _10\"></span>se <span class=\"__1 _16\"></span>registra<span class=\"__1 _13\"></span> en el patrimonio neto.<span class=\"__1 _13\"></span> Almirall, <span class=\"__1 _13\"></span>S.A.<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encuen<span class=\"__1 _13\"></span>tra <span class=\"__1 _13\"></span>sujeta <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>Impuesto<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Socied<span class=\"__1 _13\"></span>ades <span class=\"__1 _12\"></span>espa\u00f1ol<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>bajo <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>r\u00e9gimen <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>tributaci\u00f3n<span class=\"__1 _13\"></span> de Consolidaci\u00f3n Fiscal seg\u00fan<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>C<span class=\"__1 _13\"></span>ap\u00edtulo VI del <span class=\"__1 _16\"></span>T<span class=\"__1 _13\"></span>\u00edtulo VII de la Ley 27/2014, de 27 de no<span class=\"__1 _10\"></span>viembre, del<span class=\"__1 _13\"></span> Impuesto <span class=\"__1 _d\"> </span>sobre <span class=\"__1 _d\"> </span>Socieda<span class=\"__1 _13\"></span>des. <span class=\"__1 _d\"> </span>Las <span class=\"__1 _d\"> </span>sociedades <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>constituyen <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>efectos <span class=\"__1 _d\"> </span>fiscales <span class=\"__1 _d\"> </span>para <span class=\"__1 _d\"> </span>el ejercicio <span class=\"__1 _12\"></span>2023 <span class=\"__1 _12\"></span>son: <span class=\"__1 _12\"></span>Almirall<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>S.A., <span class=\"__1 _12\"></span>Laboratorios<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Almirall, <span class=\"__1 _12\"></span>S.L., <span class=\"__1 _12\"></span>Industr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>as <span class=\"__1 _12\"></span>Farmac\u00e9uticas <span class=\"__1 _12\"></span>Almirall, <span class=\"__1 _12\"></span>S.<span class=\"__1 _13\"></span>A., Laboratorios <span class=\"__1 _19\"></span>Tecnob\u00edo, <span class=\"__1 _19\"></span>S.<span class=\"__1 _13\"></span>A<span class=\"__1 _10\"></span>., <span class=\"__1 _14\"></span>R<span class=\"__1 _13\"></span>anke <span class=\"__1 _14\"></span>Qu\u00edmica, <span class=\"__1 _19\"></span>S.A.<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>Almirall <span class=\"__1 _19\"></span>Europa <span class=\"__1 _19\"></span>Derma, <span class=\"__1 _19\"></span>S.A.<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>A<span class=\"__1 _13\"></span>lmirall <span class=\"__1 _14\"></span>Hold<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ng Iberia, <span class=\"__1 _12\"></span>S.L<span class=\"__1 _13\"></span>., <span class=\"__1 _12\"></span>actuando <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>primera <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>ellas <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>ociedad <span class=\"__1 _12\"></span>dominan<span class=\"__1 _13\"></span>te. <span class=\"__1 _13\"></span>E<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>consecuenci<span class=\"__1 _13\"></span>a, <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>gasto <span class=\"__1 _14\"></span>por impuesto <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ob<span class=\"__1 _10\"></span>re <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ociedades <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>cuenta <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p\u00e9rdidas <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>ganancias<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>consolidad<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>recoge <span class=\"__1 _16\"></span>aquellas <span class=\"__1 _16\"></span>ventajas derivadas <span class=\"__1 _16\"></span>del <span class=\"__1 _21\"></span>aprov<span class=\"__1 _13\"></span>echamiento <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>b<span class=\"__1 _13\"></span>ases <span class=\"__1 _21\"></span>imponibles <span class=\"__1 _16\"></span>negativas <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>deducc<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>endientes <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>aplicaci<span class=\"__1 _13\"></span>\u00f3n que no hubieran <span class=\"__1 _10\"></span>sido registradas en caso <span class=\"__1 _16\"></span>de tributaci<span class=\"__1 _13\"></span>\u00f3n i<span class=\"__1 _10\"></span>ndividual de las sociedades que <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>onforman el citado grupo fisc<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>. El impuesto sobre <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>eneficios representa la <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>uma <span class=\"__1 _16\"></span>del gas<span class=\"__1 _13\"></span>to <span class=\"__1 _16\"></span>corr<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>te por impuesto <span class=\"__1 _10\"></span>sobre beneficios del ejercicio y la variac<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> en los<span class=\"__1 _13\"></span> activos y pasivos por impuestos d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>feridos reconoc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dos.<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>g<span class=\"__1 _13\"></span>asto <span class=\"__1 _16\"></span>por impuesto <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>obre <span class=\"__1 _16\"></span>ben<span class=\"__1 _13\"></span>efi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ios <span class=\"__1 _16\"></span>del ejercicio se <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ula <span class=\"__1 _16\"></span>sobre la <span class=\"__1 _16\"></span>bas<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>imponible del <span class=\"__1 _16\"></span>ejerc<span class=\"__1 _13\"></span>icio. <span class=\"__1 _16\"></span>La base <span class=\"__1 _16\"></span>imponib<span class=\"__1 _13\"></span>le <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>ifiere <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>esultado <span class=\"__1 _21\"></span>n<span class=\"__1 _13\"></span>eto <span class=\"__1 _21\"></span>pres<span class=\"__1 _13\"></span>entado <span class=\"__1 _16\"></span>en la <span class=\"__1 _21\"></span>cuen<span class=\"__1 _13\"></span>ta <span class=\"__1 _21\"></span>de p\u00e9rdidas <span class=\"__1 _16\"></span>y gana<span class=\"__1 _10\"></span>ncias consolidada porque <span class=\"__1 _14\"></span>excluye <span class=\"__1 _12\"></span>part<span class=\"__1 _13\"></span>idas <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>ingresos <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>gastos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _12\"></span>gravab<span class=\"__1 _13\"></span>les <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>deducibles <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>otros<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cios <span class=\"__1 _14\"></span>y excluye <span class=\"__1 _13\"></span>adem\u00e1s <span class=\"__1 _13\"></span>partidas <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>nunca l<span class=\"__1 _13\"></span>o son. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>pasivo <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>(o en <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>activo) en <span class=\"__1 _13\"></span>concepto<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>impuest<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>calcula <span class=\"__1 _12\"></span>utilizando <span class=\"__1 _12\"></span>tipos <span class=\"__1 _12\"></span>fisc<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>es <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>han <span class=\"__1 _13\"></span>si<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>aprobados <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>pr\u00e1cticament<span class=\"__1 _13\"></span>e aprobados <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>balance <span class=\"__1 _14\"></span>consolidado. <span class=\"__1 _14\"></span>La <span class=\"__1 _14\"></span>direcci\u00f3n <span class=\"__1 _14\"></span>eval\u00faa <span class=\"__1 _14\"></span>peri\u00f3dica<span class=\"__1 _13\"></span>mente <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _14\"></span>posiciones tomadas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las decl<span class=\"__1 _13\"></span>araciones <span class=\"__1 _13\"></span>de impuest<span class=\"__1 _13\"></span>os res<span class=\"__1 _13\"></span>pecto <span class=\"__1 _13\"></span>a las <span class=\"__1 _13\"></span>situaciones <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>que la <span class=\"__1 _13\"></span>regulaci\u00f3n <span class=\"__1 _13\"></span>fiscal aplicable <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _14\"></span>sujeta <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>interpretaci\u00f3n, <span class=\"__1 _12\"></span>y, <span class=\"__1 _14\"></span>en<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>caso <span class=\"__1 _14\"></span>necesario, <span class=\"__1 _12\"></span>est<span class=\"__1 _13\"></span>ablece <span class=\"__1 _12\"></span>prov<span class=\"__1 _13\"></span>isiones <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>funci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>las cantidades que se espera<span class=\"__1 _13\"></span> pagar a las autoridades fisc<span class=\"__1 _13\"></span>ales. Los <span class=\"__1 _12\"></span>pasivos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>i<span class=\"__1 _13\"></span>mpuestos <span class=\"__1 _12\"></span>diferidos <span class=\"__1 _12\"></span>son <span class=\"__1 _14\"></span>los <span class=\"__1 _13\"></span>importes<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>pagar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>fu<span class=\"__1 _13\"></span>turo <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>concepto <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>impuest<span class=\"__1 _13\"></span>o sobre las ga<span class=\"__1 _13\"></span>nancias relacionadas con <span class=\"__1 _13\"></span>las diferencias <span class=\"__1 _13\"></span>temporarias imponi<span class=\"__1 _13\"></span>bl<span class=\"__1 _10\"></span>es mie<span class=\"__1 _13\"></span>ntras que los activos<span class=\"__1 _13\"></span> por <span class=\"__1 _12\"></span>impuestos <span class=\"__1 _14\"></span>diferidos <span class=\"__1 _12\"></span>son <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>importes <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>recuperar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>c<span class=\"__1 _12\"></span>oncepto <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>impuesto <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>g<span class=\"__1 _13\"></span>anancias debido <span class=\"__1 _22\"> </span>a <span class=\"__1 _1b\"> </span>la <span class=\"__1 _1b\"> </span>existenc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>a <span class=\"__1 _22\"> </span>de <span class=\"__1 _1b\"> </span>diferencias<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>temporarias <span class=\"__1 _22\"> </span>deducibles, <span class=\"__1 _1b\"> </span>bases<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>imponibles <span class=\"__1 _22\"> </span>negativas compensables <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>deducc<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>pendientes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>aplicaci\u00f3n. <span class=\"__1 _14\"></span>A <span class=\"__1 _19\"></span>estos <span class=\"__1 _14\"></span>efectos <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>ntiende <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>diferencia temporaria <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>diferencia <span class=\"__1 _19\"></span>existent<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>entre <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>valor <span class=\"__1 _19\"></span>contable <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>pasivos <span class=\"__1 _19\"></span>y <span class=\"__1 _14\"></span>su <span class=\"__1 _19\"></span>base <span class=\"__1 _14\"></span>fiscal. Dichos importes <span class=\"__1 _13\"></span>se registran aplicando <span class=\"__1 _13\"></span>a la diferencia t<span class=\"__1 _13\"></span>emporaria o cr\u00e9dito q<span class=\"__1 _13\"></span>ue corresponda el t<span class=\"__1 _13\"></span>ipo<span class=\"__1 _10\"></span> de<span class=\"__1 _13\"></span> gravamen <span class=\"__1 _14\"></span>al <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>esper<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>recuperar<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>liquidarl<span class=\"__1 _13\"></span>os. <span class=\"__1 _12\"></span>El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _12\"></span>recon<span class=\"__1 _13\"></span>oce <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>pasivos <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>impuesto<span class=\"__1 _55\"> </span>diferido <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>todos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cas<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>excepto <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>surjan <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l r<span class=\"__1 _13\"></span>econocimiento <span class=\"__1 _13\"></span>inicial <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>fon<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>de un <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>o <span class=\"__1 _19\"></span>pasivo <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _14\"></span>transacci\u00f3n <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>n<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>es <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>combinaci\u00f3n <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>negocios, <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>la transacci\u00f3n no<span class=\"__1 _10\"></span> afe<span class=\"__1 _10\"></span>cta ni <span class=\"__1 _21\"></span>al<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>resultado <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>ntable <span class=\"__1 _16\"></span>ni a <span class=\"__1 _16\"></span>la <span class=\"__1 _10\"></span>base imponible <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>iscal <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>tr<span class=\"__1 _13\"></span>ansacci\u00f3n no <span class=\"__1 _13\"></span>surj<span class=\"__1 _13\"></span>an <span class=\"__1 _13\"></span>difere<span class=\"__1 _13\"></span>ncias <span class=\"__1 _13\"></span>tem<span class=\"__1 _13\"></span>porarias <span class=\"__1 _13\"></span>im<span class=\"__1 _13\"></span>ponibles <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>ded<span class=\"__1 _13\"></span>ucibles <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>mism<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>importe <span class=\"__1 _12\"></span>y/o <span class=\"__1 _12\"></span>corr<span class=\"__1 _13\"></span>espondan <span class=\"__1 _12\"></span>a diferencias <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>elacionadas <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _21\"></span>inversiones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>sociedade<span class=\"__1 _13\"></span>s <span class=\"__1 _21\"></span>dependientes, <span class=\"__1 _16\"></span>asoc<span class=\"__1 _13\"></span>iadas <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>negocios <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>njuntos sobre <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _10\"></span>tenga <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>ca<span class=\"__1 _13\"></span>pacidad <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>controlar el<span class=\"__1 _16\"></span> <span class=\"__1 _10\"></span>momento de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>su <span class=\"__1 _16\"></span>revers<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _10\"></span>y <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>fuese <span class=\"__1 _10\"></span>probable que se produzca s<span class=\"__1 _13\"></span>u reversi\u00f3n en un futuro previs<span class=\"__1 _13\"></span>ible. El <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mpuesto <span class=\"__1 _16\"></span>sobre las ganancias <span class=\"__1 _16\"></span>corr<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>te o <span class=\"__1 _16\"></span>diferido se reconoce <span class=\"__1 _16\"></span>en resultados, salvo <span class=\"__1 _16\"></span>que surja <span class=\"__1 _16\"></span>de una transacci\u00f3n o <span class=\"__1 _21\"></span>suc<span class=\"__1 _13\"></span>eso <span class=\"__1 _16\"></span>econ\u00f3mico<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>h<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>reconocido en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ismo <span class=\"__1 _16\"></span>ejercicio o <span class=\"__1 _16\"></span>en otro <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>iferente, <span class=\"__1 _16\"></span>contra<span class=\"__1 _13\"></span> patrimonio neto o de u<span class=\"__1 _13\"></span>na combinaci\u00f3n de negocios.<span class=\"__1 _13\"></span> El  Grupo  reconoce  los <span class=\"__1 _b_1\"> </span>activos  por  impuesto  diferi<span class=\"__1 _13\"></span>do  siempre  que  resulte  pr<span class=\"__1 _13\"></span>obable  que  existan ganancias <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _13\"></span>futuras <span class=\"__1 _13\"></span>suficientes <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>compensaci\u00f3n <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>legislaci\u00f3n <span class=\"__1 _13\"></span>fiscal <span class=\"__1 _13\"></span>contemple<span class=\"__1 _13\"></span> la <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>osibilidad <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>convers<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _13\"></span>futura <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>activos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>impuesto <span class=\"__1 _12\"></span>difer<span class=\"__1 _13\"></span>ido <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>cr\u00e9dito <span class=\"__1 _12\"></span>exigible <span class=\"__1 _12\"></span>fr<span class=\"__1 _13\"></span>ente <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>la Administraci\u00f3n <span class=\"__1 _d\"> </span>P\u00fablica <span class=\"__1 _19\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>orrespondan <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>diferencias <span class=\"__1 _d\"> </span>temporarias <span class=\"__1 _19\"></span>re<span class=\"__1 _13\"></span>laci<span class=\"__1 _10\"></span>onadas<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>con <span class=\"__1 _d\"> </span>inversiones <span class=\"__1 _19\"> </span>en<span class=\"__1 _13\"></span> dependientes, asociadas y<span class=\"__1 _13\"></span> negocios conjuntos en la medida en que las diferencia<span class=\"__1 _13\"></span>s temporarias vayan a  revertir <span class=\"__1 _e\"> </span>en  un  futuro  previsible  y  se <span class=\"__1 _e\"> </span>espere  generar  ganancias  fiscales  futuras  positivas  para compensar <span class=\"__1 _13\"></span>las difere<span class=\"__1 _13\"></span>ncias. No <span class=\"__1 _13\"></span>obstante, l<span class=\"__1 _13\"></span>os activos <span class=\"__1 _13\"></span>que surj<span class=\"__1 _13\"></span>an del rec<span class=\"__1 _13\"></span>onocimiento <span class=\"__1 _13\"></span>inici<span class=\"__1 _13\"></span>al de <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>o pasivos en u<span class=\"__1 _13\"></span>na transacci\u00f3n que <span class=\"__1 _13\"></span>no es una co<span class=\"__1 _13\"></span>mbinaci\u00f3n de negoci<span class=\"__1 _13\"></span>os, en la fecha <span class=\"__1 _13\"></span>de la transacc<span class=\"__1 _13\"></span>i\u00f3n no afecta <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>al <span class=\"__1 _14\"></span>resultado <span class=\"__1 _12\"></span>cont<span class=\"__1 _13\"></span>able <span class=\"__1 _12\"></span>ni <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>base <span class=\"__1 _12\"></span>i<span class=\"__1 _13\"></span>mponible <span class=\"__1 _12\"></span>fiscal <span class=\"__1 _14\"></span>y <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>fecha <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>transacci\u00f3n <span class=\"__1 _12\"></span>no <span class=\"__1 _14\"></span>surjan diferencias <span class=\"__1 _21\"></span>t<span class=\"__1 _13\"></span>emporarias <span class=\"__1 _16\"></span>imponibles <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>educibles <span class=\"__1 _21\"></span>por <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>mismo <span class=\"__1 _16\"></span>importe, <span class=\"__1 _16\"></span>no <span class=\"__1 _16\"></span>son <span class=\"__1 _16\"></span>obje<span class=\"__1 _13\"></span>to <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>econocimiento<span class=\"__1 _13\"></span> Se <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>onsidera <span class=\"__1 _19\"></span>probable<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>que <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>ispone <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>ga<span class=\"__1 _13\"></span>nancias <span class=\"__1 _14\"></span>fiscal<span class=\"__1 _13\"></span>es <span class=\"__1 _14\"></span>sufic<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>tes <span class=\"__1 _d\"> </span>para <span class=\"__1 _14\"></span>recuperar <span class=\"__1 _d\"> </span>los activos <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>impues<span class=\"__1 _13\"></span>to <span class=\"__1 _d\"> </span>diferido, <span class=\"__1 _d\"> </span>siempre <span class=\"__1 _e\"> </span>que <span class=\"__1 _d\"> </span>existan <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>iferencias <span class=\"__1 _d\"> </span>temporarias <span class=\"__1 _d\"> </span>imp<span class=\"__1 _13\"></span>onibles <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>cuant\u00eda suficiente, <span class=\"__1 _21\"></span>re<span class=\"__1 _13\"></span>lacionadas <span class=\"__1 _21\"></span>con<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>misma <span class=\"__1 _16\"></span>autori<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span>d <span class=\"__1 _21\"></span>f<span class=\"__1 _13\"></span>iscal <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>referid<span class=\"__1 _13\"></span>as <span class=\"__1 _21\"></span>al <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>ismo <span class=\"__1 _21\"></span>sujeto <span class=\"__1 _16\"></span>pasivo, <span class=\"__1 _16\"></span>cuya <span class=\"__1 _16\"></span>reversi\u00f3n se <span class=\"__1 _d\"> </span>espere <span class=\"__1 _d\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>mismo <span class=\"__1 _d\"> </span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _d\"> </span>fiscal <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>prevea <span class=\"__1 _e\"> </span>reviertan <span class=\"__1 _d\"> </span>las <span class=\"__1 _e\"> </span>diferencias <span class=\"__1 _d\"> </span>t<span class=\"__1 _13\"></span>emporarias deducibles  o <span class=\"__1 _e\"> </span>en  ejercicios  en <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _e\"> </span>una  p\u00e9rdida <span class=\"__1 _e\"> </span>fisc<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>, <span class=\"__1 _e\"> </span>s<span class=\"__1 _13\"></span>urgida <span class=\"__1 _e\"> </span>por  una <span class=\"__1 _e\"> </span>dif<span class=\"__1 _13\"></span>erencia <span class=\"__1 _e\"> </span>temporari<span class=\"__1 _13\"></span>a deducible, <span class=\"__1 _b_1\"> </span>pued<span class=\"__1 _13\"></span>a  s<span class=\"__1 _13\"></span>er <span class=\"__1 _b_1\"> </span>compensa<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span> <span class=\"__1 _b_1\"> </span>con <span class=\"__1 _17\"> </span>ganancias <span class=\"__1 _17\"> </span>anteriores <span class=\"__1 _b_1\"> </span>o <span class=\"__1 _b_1\"> </span>p<span class=\"__1 _13\"></span>osteriores. <span class=\"__1 _b_1\"> </span>Cuando <span class=\"__1 _17\"> </span>las <span class=\"__1 _b_1\"> </span>\u00fanicas ganancias <span class=\"__1 _21\"></span>f<span class=\"__1 _13\"></span>iscales <span class=\"__1 _21\"></span>futuras <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>derivan <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>existencia <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>diferencias<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>temporarias <span class=\"__1 _16\"></span>imponib<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>es, <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>activos por <span class=\"__1 _13\"></span>impuesto <span class=\"__1 _12\"></span>diferid<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _12\"></span>fiscales <span class=\"__1 _12\"></span>compensabl<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>limitan <span class=\"__1 _12\"></span>al <span class=\"__1 _14\"></span>70% <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> los pasivos por imp<span class=\"__1 _13\"></span>uesto diferido reconocidos<span class=\"__1 _13\"></span>. Con <span class=\"__1 _21\"></span>ocas<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>cada <span class=\"__1 _16\"></span>cierre <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ontable, <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>revisan <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>impuestos <span class=\"__1 _16\"></span>diferidos <span class=\"__1 _16\"></span>registr<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>os <span class=\"__1 _16\"></span>(tanto <span class=\"__1 _16\"></span>activos <span class=\"__1 _16\"></span>como<span class=\"__1 _13\"></span> pasivos) <span class=\"__1 _c\"> </span>con <span class=\"__1 _f\"> </span>objet<span class=\"__1 _13\"></span>o <span class=\"__1 _f\"> </span>de <span class=\"__1 _c\"> </span>comprobar <span class=\"__1 _c\"> </span>que <span class=\"__1 _c\"> </span>se <span class=\"__1 _c\"> </span>mantienen <span class=\"__1 _c\"> </span>v<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>gentes, <span class=\"__1 _c\"> </span>efectu\u00e1nd<span class=\"__1 _13\"></span>ose <span class=\"__1 _f\"> </span>las <span class=\"__1 _f\"> </span>o<span class=\"__1 _13\"></span>portunas correcciones <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los mis<span class=\"__1 _13\"></span>mos de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>los resulta<span class=\"__1 _13\"></span>dos de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>an<span class=\"__1 _13\"></span>\u00e1lisis <span class=\"__1 _13\"></span>realizados. <span class=\"__1 _13\"></span>En el <span class=\"__1 _13\"></span>an\u00e1lisis <span class=\"__1 _13\"></span>de recuperaci\u00f3n de <span class=\"__1 _13\"></span>los activos <span class=\"__1 _13\"></span>por impuestos diferidos, <span class=\"__1 _13\"></span>se considera la <span class=\"__1 _13\"></span>monetizaci\u00f3n de <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>as deducc<span class=\"__1 _13\"></span>iones generadas por inv<span class=\"__1 _13\"></span>estigaci\u00f3n y desarrollo.<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mpuesto <span class=\"__1 _16\"></span>sobre las ganancias <span class=\"__1 _16\"></span>corr<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>te o <span class=\"__1 _16\"></span>diferido se reconoce <span class=\"__1 _16\"></span>en resultados, salvo <span class=\"__1 _16\"></span>que surja <span class=\"__1 _16\"></span>de una transacci\u00f3n o <span class=\"__1 _21\"></span>suc<span class=\"__1 _13\"></span>eso <span class=\"__1 _16\"></span>econ\u00f3mico<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>h<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>reconocido en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ismo <span class=\"__1 _16\"></span>ejercicio o <span class=\"__1 _16\"></span>en otro <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>iferente, <span class=\"__1 _16\"></span>contra<span class=\"__1 _13\"></span> patrimonio neto o de u<span class=\"__1 _13\"></span>na combinaci\u00f3n de negocios.<span class=\"__1 _13\"></span> Compensaci\u00f3n y clas<span class=\"__1 _13\"></span>ifi<span class=\"__1 _10\"></span>caci\u00f3n<span class=\"__1 _13\"></span> El Grupo s\u00f3<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>o compensa <span class=\"__1 _13\"></span>los activos <span class=\"__1 _13\"></span>y pasivos por impuesto <span class=\"__1 _13\"></span>sobre las ganancias <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>orriente si existe un derecho <span class=\"__1 _13\"></span>legal frente<span class=\"__1 _13\"></span> a <span class=\"__1 _13\"></span>las a<span class=\"__1 _13\"></span>utoridades fiscal<span class=\"__1 _13\"></span>es y <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>la intenci\u00f3n<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>liquidar <span class=\"__1 _13\"></span>las deudas <span class=\"__1 _13\"></span>que r<span class=\"__1 _13\"></span>esulten por su importe neto <span class=\"__1 _13\"></span>o bien realizar los activos y liquid<span class=\"__1 _13\"></span>ar las deudas de forma simult\u00e1nea<span class=\"__1 _13\"></span>.<span class=\"__1 _13\"></span> En el cas<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _13\"></span>activos y pasivos<span class=\"__1 _13\"></span> por impuesto <span class=\"__1 _13\"></span>sobre las gana<span class=\"__1 _13\"></span>ncias diferidos<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>s\u00f3lo se compe<span class=\"__1 _13\"></span>nsan si existe <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>derecho <span class=\"__1 _13\"></span>legal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>compensaci\u00f3n <span class=\"__1 _13\"></span>frente<span class=\"__1 _13\"></span> a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>autoridades <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>dich<span class=\"__1 _13\"></span>os activos <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> pas<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vos corresponden a la misma autoridad fiscal, y al mismo <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ujeto pasivo o <span class=\"__1 _10\"></span>bien a diferentes sujetos pasivos que pretenden liquidar o realizar los activos y pasivos fiscales corrientes por su importe neto o realizar los activos y liq<span class=\"__1 _13\"></span>ui<span class=\"__1 _10\"></span>dar los p<span class=\"__1 _13\"></span>asivos simult\u00e1neamente, <span class=\"__1 _13\"></span>en cada uno de los<span class=\"__1 _13\"></span> ejercicios futuros en <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os que se espera liquidar o recu<span class=\"__1 _13\"></span>perar importes significativos de <span class=\"__1 _13\"></span>activos o pasivos por impue<span class=\"__1 _13\"></span>stos diferidos.<span class=\"__1 _13\"></span> Los  activos<span class=\"__1 _13\"></span>  y <span class=\"__1 _b_1\"> </span>pasivos <span class=\"__1 _b_1\"> </span>por  impuestos<span class=\"__1 _13\"></span>  diferidos <span class=\"__1 _b_1\"> </span>se <span class=\"__1 _b_1\"> </span>reconocen <span class=\"__1 _b_1\"> </span>en  estado <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>situaci\u00f3n <span class=\"__1 _b_1\"> </span>financiera consolidado <span class=\"__1 _12\"></span>com<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>pasivos <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>corri<span class=\"__1 _13\"></span>entes, <span class=\"__1 _12\"></span>independientemente <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>esperada <span class=\"__1 _12\"></span>de realizaci\u00f3n o liquidaci<span class=\"__1 _13\"></span>\u00f3n<span class=\"__1 _55\"> </span>Monetizaci\u00f3n Cuando <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>Sociedad <span class=\"__1 _14\"></span>t<span class=\"__1 _13\"></span>oma <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>decisi\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>monetizar <span class=\"__1 _19\"></span>deducciones <span class=\"__1 _14\"></span>f<span class=\"__1 _13\"></span>iscales, <span class=\"__1 _14\"></span>disponiendo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>informes certificados <span class=\"__1 _d\"> </span>que <span class=\"__1 _19\"></span>acreditan <span class=\"__1 _d\"> </span>esos <span class=\"__1 _19\"></span>importes <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>exista <span class=\"__1 _d\"> </span>una <span class=\"__1 _19\"></span>estimaci\u00f3n <span class=\"__1 _d\"> </span>razonable <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _19\"></span>mantendr<span class=\"__1 _13\"></span>\u00e1 durante <span class=\"__1 _d\"> </span>dos <span class=\"__1 _d\"> </span>a\u00f1os <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"> </span>pers<span class=\"__1 _13\"></span>onal <span class=\"__1 _d\"> </span>medio <span class=\"__1 _d\"> </span>total, <span class=\"__1 _d\"> </span>o <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _19\"></span>per<span class=\"__1 _13\"></span>sonal <span class=\"__1 _19\"></span>m<span class=\"__1 _13\"></span>edio <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>I+D, <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>estime <span class=\"__1 _d\"> </span>razonable <span class=\"__1 _d\"> </span>la reinversi\u00f3n en actividades <span class=\"__1 _13\"></span>de I+D de los importes cobrados por la monetizaci<span class=\"__1 _13\"></span>\u00f3n de estas deducciones fiscales, <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"> </span>r<span class=\"__1 _13\"></span>econocer\u00e1n <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _19\"></span>activos <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>impuesto <span class=\"__1 _19\"></span>diferido <span class=\"__1 _19\"> </span>o<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span>g\u00fan <span class=\"__1 _14\"></span>corr<span class=\"__1 _13\"></span>esponda <span class=\"__1 _14\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _14\"></span>hac<span class=\"__1 _13\"></span>ienda p\u00fablica deudora, el im<span class=\"__1 _13\"></span>porte de la monetizaci\u00f3n (8<span class=\"__1 _13\"></span>0% de deducciones fiscales en<span class=\"__1 _13\"></span> I+D).<span class=\"__1 _13\"></span> Impuesto compleme<span class=\"__1 _13\"></span>ntario m\u00ednimo global<span class=\"__1 _13\"></span> El gasto <span class=\"__1 _13\"></span>por el <span class=\"__1 _13\"></span>impuesto s<span class=\"__1 _13\"></span>obre las <span class=\"__1 _13\"></span>ganancias c<span class=\"__1 _13\"></span>orriente del Gr<span class=\"__1 _13\"></span>upo incluye e<span class=\"__1 _13\"></span>l impuesto <span class=\"__1 _13\"></span>relacionado con<span class=\"__1 _13\"></span> la <span class=\"__1 _16\"></span>impos<span class=\"__1 _13\"></span>ici\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _10\"></span>efectiva m\u00ednima <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _16\"></span>grup<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>empre<span class=\"__1 _13\"></span>sas <span class=\"__1 _16\"></span>multinacionales (normas <span class=\"__1 _16\"></span>modelo de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>OCD<span class=\"__1 _13\"></span>E o Pilar <span class=\"__1 _13\"></span>dos, <span class=\"__1 _13\"></span>en adelante <span class=\"__1 _13\"></span>el I<span class=\"__1 _13\"></span>mpue<span class=\"__1 _10\"></span>sto <span class=\"__1 _13\"></span>Complementario),<span class=\"__1 _13\"></span> sie<span class=\"__1 _13\"></span>mpre que <span class=\"__1 _13\"></span>la socieda<span class=\"__1 _13\"></span>d del <span class=\"__1 _13\"></span>Grupo sujeta <span class=\"__1 _13\"></span>sea sujeto <span class=\"__1 _1c\"> </span>pasivo <span class=\"__1 _1c\"> </span>y <span class=\"__1 _1c\"> </span>contribu<span class=\"__1 _13\"></span>yente <span class=\"__1 _1c\"> </span>del <span class=\"__1 _c\"> </span>i<span class=\"__1 _13\"></span>mpuesto. <span class=\"__1 _1c\"> </span>Si <span class=\"__1 _1c\"> </span>la <span class=\"__1 _1c\"> </span>sociedad <span class=\"__1 _1c\"> </span>del <span class=\"__1 _1c\"> </span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _c\"> </span>suj<span class=\"__1 _13\"></span>eta <span class=\"__1 _c\"> </span>al <span class=\"__1 _1c\"> </span>Impues<span class=\"__1 _13\"></span>to Complementario es sustituto de un contribuyente que no forma<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>part<span class=\"__1 _13\"></span>e del <span class=\"__1 _16\"></span>G<span class=\"__1 _13\"></span>rupo, <span class=\"__1 _10\"></span>entonces el gasto por el <span class=\"__1 _16\"></span>impuesto sobre <span class=\"__1 _16\"></span>las ganancias <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orriente <span class=\"__1 _16\"></span>devengado, en <span class=\"__1 _21\"></span>no<span class=\"__1 _13\"></span>mbre <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>ntribuyente, <span class=\"__1 _16\"></span>se reconoce <span class=\"__1 _16\"></span>como una cuenta a cobrar c<span class=\"__1 _13\"></span>on empresas del grupo.<span class=\"__1 _13\"></span> Si <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>socieda<span class=\"__1 _13\"></span>d <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>ujeta <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>Impuest<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>Compl<span class=\"__1 _13\"></span>ementario <span class=\"__1 _12\"></span>es <span class=\"__1 _12\"></span>sujeto <span class=\"__1 _14\"></span>pasivo <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>contribuye<span class=\"__1 _13\"></span>nte, <span class=\"__1 _13\"></span>pero<span class=\"__1 _13\"></span> otra sociedad que <span class=\"__1 _10\"></span>no forma parte <span class=\"__1 _10\"></span>del Grupo act\u00faa como <span class=\"__1 _10\"></span>sustituto de la <span class=\"__1 _10\"></span>sociedad, el Grupo <span class=\"__1 _10\"></span>reconoce el gasto <span class=\"__1 _e\"> </span>por <span class=\"__1 _d\"> </span>im<span class=\"__1 _13\"></span>puesto <span class=\"__1 _d\"> </span>sobre<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>beneficios <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>orriente <span class=\"__1 _e\"> </span>devengado <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>o<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>abono <span class=\"__1 _e\"> </span>a <span class=\"__1 _e\"> </span>una <span class=\"__1 _e\"> </span>cuenta <span class=\"__1 _e\"> </span>a <span class=\"__1 _d\"> </span>pa<span class=\"__1 _13\"></span>gar <span class=\"__1 _d\"> </span>con empresas del grup<span class=\"__1 _13\"></span>o<span class=\"__1 _55\"> </span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs41\"><div class=\"t_1 m0_1 x62 h15_1 y32f ff2_1 fs0_1 fc0_1 sc0_1 ls16_1 ws0_1\">r)<span class=\"ls0_1\"> <span class=\"__1 _1d\"> </span>Coste por intereses<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs41\"><div class=\"t_1 m0_1 x1_1 h1_1 y187 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _13\"></span>costes <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>intereses <span class=\"__1 _12\"></span>generales <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>espec\u00edficos <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>sean <span class=\"__1 _13\"></span>dir<span class=\"__1 _13\"></span>ectamente <span class=\"__1 _13\"></span>atribuibles <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>adquisici\u00f3n, </div></div><div class=\"c_1 w1_1 h0_1 gs41\"><div class=\"t_1 m0_1 x1_1 h1_1 y188 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">construcci\u00f3n <span class=\"__1 _12\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>producci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _12\"></span>aptos, <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>so<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>aquellos <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>necesaria<span class=\"__1 _13\"></span>mente <span class=\"__1 _12\"></span>requieren<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>un </div></div><div class=\"c_1 w1_1 h0_1 gs41\"><div class=\"t_1 m0_1 x1_1 h1_1 y189 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">periodo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>empo <span class=\"__1 _13\"></span>sustancial <span class=\"__1 _13\"></span>antes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estar pre<span class=\"__1 _13\"></span>parados <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>uso <span class=\"__1 _13\"></span>previsto <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>la venta, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>a\u00f1aden <span class=\"__1 _13\"></span>al </div></div><div class=\"c_1 w1_1 h0_1 gs41\"><div class=\"t_1 m0_1 x1_1 h1_1 y18a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">coste <span class=\"__1 _b_1\"> </span>de  esos <span class=\"__1 _b_1\"> </span>activos, <span class=\"__1 _b_1\"> </span>hasta <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>llega <span class=\"__1 _b_1\"> </span>el  momen<span class=\"__1 _13\"></span>to  en <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>los  act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vos <span class=\"__1 _b_1\"> </span>est\u00e1n  s<span class=\"__1 _13\"></span>ustancialmente </div></div><div class=\"c_1 w1_1 h0_1 gs41\"><div class=\"t_1 m0_1 x1_1 h1_1 y3c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">preparados para e<span class=\"__1 _13\"></span>l uso que se pretende o la venta.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs41\"><div class=\"t_1 m0_1 x1_1 h1_1 y330 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _16\"></span>resto <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>in<span class=\"__1 _13\"></span>tereses <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reconoce<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _10\"></span>resultados en <span class=\"__1 _21\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cio <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>incurr<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ellos.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "r)<span class=\"ls0_1\"> <span class=\"__1 _1d\"> </span>Coste por intereses<span class=\"__1 _13\"></span> </span>Los <span class=\"__1 _13\"></span>costes <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>intereses <span class=\"__1 _12\"></span>generales <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>espec\u00edficos <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>sean <span class=\"__1 _13\"></span>dir<span class=\"__1 _13\"></span>ectamente <span class=\"__1 _13\"></span>atribuibles <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>adquisici\u00f3n, construcci\u00f3n <span class=\"__1 _12\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>producci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _12\"></span>aptos, <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>so<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>aquellos <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>necesaria<span class=\"__1 _13\"></span>mente <span class=\"__1 _12\"></span>requieren<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>un periodo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>empo <span class=\"__1 _13\"></span>sustancial <span class=\"__1 _13\"></span>antes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estar pre<span class=\"__1 _13\"></span>parados <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>uso <span class=\"__1 _13\"></span>previsto <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>la venta, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>a\u00f1aden <span class=\"__1 _13\"></span>al coste <span class=\"__1 _b_1\"> </span>de  esos <span class=\"__1 _b_1\"> </span>activos, <span class=\"__1 _b_1\"> </span>hasta <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>llega <span class=\"__1 _b_1\"> </span>el  momen<span class=\"__1 _13\"></span>to  en <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>los  act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vos <span class=\"__1 _b_1\"> </span>est\u00e1n  s<span class=\"__1 _13\"></span>ustancialmente preparados para e<span class=\"__1 _13\"></span>l uso que se pretende o la venta.<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>resto <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>in<span class=\"__1 _13\"></span>tereses <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reconoce<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _10\"></span>resultados en <span class=\"__1 _21\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cio <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>incurr<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ellos.<span class=\"__1 _55\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "r)<span class=\"ls0_1\"> <span class=\"__1 _1d\"> </span>Coste por intereses<span class=\"__1 _13\"></span> </span>Los <span class=\"__1 _13\"></span>costes <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>intereses <span class=\"__1 _12\"></span>generales <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>espec\u00edficos <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>sean <span class=\"__1 _13\"></span>dir<span class=\"__1 _13\"></span>ectamente <span class=\"__1 _13\"></span>atribuibles <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>adquisici\u00f3n, construcci\u00f3n <span class=\"__1 _12\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>producci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _12\"></span>aptos, <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>so<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>aquellos <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>necesaria<span class=\"__1 _13\"></span>mente <span class=\"__1 _12\"></span>requieren<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>un periodo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>empo <span class=\"__1 _13\"></span>sustancial <span class=\"__1 _13\"></span>antes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estar pre<span class=\"__1 _13\"></span>parados <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>uso <span class=\"__1 _13\"></span>previsto <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>la venta, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>a\u00f1aden <span class=\"__1 _13\"></span>al coste <span class=\"__1 _b_1\"> </span>de  esos <span class=\"__1 _b_1\"> </span>activos, <span class=\"__1 _b_1\"> </span>hasta <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>llega <span class=\"__1 _b_1\"> </span>el  momen<span class=\"__1 _13\"></span>to  en <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>los  act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vos <span class=\"__1 _b_1\"> </span>est\u00e1n  s<span class=\"__1 _13\"></span>ustancialmente preparados para e<span class=\"__1 _13\"></span>l uso que se pretende o la venta.<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>resto <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>in<span class=\"__1 _13\"></span>tereses <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reconoce<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _10\"></span>resultados en <span class=\"__1 _21\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cio <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>incurr<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ellos.<span class=\"__1 _55\"> </span>Otras consideraciones so<span class=\"__1 _13\"></span>bre deudas financieras<span class=\"__1 _13\"></span> A <span class=\"__1 _14\"></span>fecha <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>formulac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>las <span class=\"__1 _14\"></span>pres<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tes <span class=\"__1 _19\"></span>cuentas <span class=\"__1 _19\"></span>anuales<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>consolidadas, <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>Administrador<span class=\"__1 _13\"></span>es <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la Sociedad <span class=\"__1 _12\"></span>Dom<span class=\"__1 _13\"></span>inante <span class=\"__1 _13\"></span>consideran<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>no<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>ha <span class=\"__1 _12\"></span>pro<span class=\"__1 _13\"></span>ducido <span class=\"__1 _13\"></span>ning\u00fan <span class=\"__1 _14\"></span>incumplimiento <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>obligac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones antes citadas (incluye<span class=\"__1 _13\"></span>ndo la serie de <span class=\"ff5_1\">\u201c</span>coven<span class=\"__1 _13\"></span>ants<span class=\"ff5_1\">\u201d</span> anteriormente menci<span class=\"__1 _13\"></span>onados). Los intereses <span class=\"__1 _13\"></span>devengados y<span class=\"__1 _13\"></span> pendientes de <span class=\"__1 _13\"></span>pago a 31 <span class=\"__1 _13\"></span>de diciembre <span class=\"__1 _13\"></span>del 202<span class=\"__1 _13\"></span>4 <span class=\"__1 _13\"></span>ascienden a <span class=\"__1 _13\"></span>2.327 miles<span class=\"__1 _13\"></span> de <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"> </span>(2.<span class=\"__1 _13\"></span>3<span class=\"ls7_1\">99</span> <span class=\"__1 _19\"></span>miles <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>31 <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>dicie<span class=\"__1 _13\"></span>mbre <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>2023<span class=\"__1 _13\"></span>) <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"></span>correspon<span class=\"__1 _13\"></span>den <span class=\"__1 _19\"></span>principalmente <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>las obligaciones simples d<span class=\"__1 _13\"></span>e rango senior.  El coste medio de la deuda, para los ejercicios anuale<span class=\"__1 _13\"></span>s <span class=\"__1 _10\"></span>terminados el <span class=\"__1 _13\"></span>31 de diciembre de 2024 y 2023 ha <span class=\"__1 _14\"></span>sido <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span><span class=\"ls7_1\">1,5</span>%<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span><span class=\"lsf_1\">y <span class=\"__1 _12\"></span></span>1,<span class=\"__1 _13\"></span>4% <span class=\"__1 _14\"></span>respectivamente. <span class=\"__1 _19\"></span>La <span class=\"__1 _14\"></span>exposici\u00f3n <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>riesgo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>tipo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span> limitada <span class=\"ls7_1\">a </span>31 de<span class=\"__1 _13\"></span> di<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iembre de 2024 (N<span class=\"__1 _13\"></span>ota <span class=\"ls7_1\">32<span class=\"lsd_1\">).</span></span> Ingresos y gastos financ<span class=\"__1 _13\"></span>ieros El detalle de los ingres<span class=\"__1 _13\"></span>os y gastos financieros en l<span class=\"__1 _13\"></span>os ejercicios 20<span class=\"__1 _13\"></span>24 y 2023 es el siguient<span class=\"__1 _13\"></span>e: Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos Gastos Ingresos Gastos Gastos financier<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> por<span class=\"__1 _10\"></span> obligacione<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (N<span class=\"__1 _10\"></span>ota 18) - (7.439) - (7.439) Ingresos / (Gas<span class=\"__1 _10\"></span>tos) financiero<span class=\"__1 _10\"></span>s y asimilado<span class=\"__1 _10\"></span>s 7.189  (8.219) 5.585  (7.208) Correcci\u00f3n valor<span class=\"__1 _10\"></span>ativa de activo<span class=\"__1 _16\"></span>s f<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>nancieros (Nota 12) 463 <span class=\"ls0_1\"> </span>- - - Variaci\u00f3n valor ra<span class=\"__1 _16\"></span>z<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>able instru<span class=\"__1 _10\"></span>mentos financ<span class=\"__1 _10\"></span>ieros (Nota 18) - (477)<span class=\"ls0_1\"> </span>- (1.544) Diferencias de <span class=\"__1 _10\"></span>cambio - (1.105) - (1.321) 7.652  (17.240) 5.585  (17.512) Resultado financier<span class=\"__1 _16\"></span>o (9.588) (11.927) En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>alle <span class=\"__1 _13\"></span><span class=\"ff5_1\">de <span class=\"__1 _13\"></span>\u201c</span>I<span class=\"ff5_1\">ngresos <span class=\"__1 _12\"></span>/(gastos) <span class=\"__1 _12\"></span>financieros <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>asimilados\u201d <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>incluye <span class=\"__1 _13\"></span>gastos <span class=\"__1 _13\"></span>fi<span class=\"__1 _13\"></span>nancieros <span class=\"__1 _13\"></span>derivados </span>de <span class=\"__1 _13\"></span>los pr\u00e9stam<span class=\"__1 _13\"></span>os bancarios<span class=\"__1 _13\"></span>, as\u00ed c<span class=\"__1 _13\"></span>omo el <span class=\"__1 _13\"></span>impacto <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>actualizaci\u00f3n <span class=\"__1 _13\"></span>financiera <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pasivos qu<span class=\"__1 _13\"></span>e se<span class=\"__1 _13\"></span> contabilizan a coste amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y el coste financiero d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>agos por pensiones, con la excepci\u00f3n del correspondiente <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>sim<span class=\"__1 _13\"></span>ples <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>rango <span class=\"__1 _13\"></span>senior <span class=\"__1 _13\"></span>(seg\u00fan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>descrito <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _14\"></span><span class=\"ls7_1\">18</span>), <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>est\u00e1 incluido <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>detalle<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span><span class=\"ff5_1\">de <span class=\"__1 _e\"> </span>\u201cGastos <span class=\"__1 _e\"> </span>financieros <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>obligacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s\u201d <span class=\"__1 _e\"> </span><span class=\"ff1_1\">(<span class=\"__1 _13\"></span>7,4 <span class=\"__1 _d\"> </span>mill<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>euros <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>am<span class=\"__1 _13\"></span>bos </span></span>ejercicios <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>2023<span class=\"lsd_1\">).<span class=\"__1 _55\"> </span></span><span class=\"__1 _16\"></span>Adicionalm<span class=\"__1 _13\"></span>ente, <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ubida <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tipos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s <span class=\"__1 _10\"></span>experimentada <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egundo semestre de 2023<span class=\"lse_1\">, </span>el <span class=\"__1 _10\"></span>Grupo ha obtenido ingresos por intereses por valor de <span class=\"ls7_1\">7,2</span> millones de euros (5,6 millones <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>20<span class=\"__1 _13\"></span>23) <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>provienen <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda <span class=\"__1 _12\"></span>de <span class=\"__1 _19\"></span>invers<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>dep\u00f3sitos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>han realizado durante el <span class=\"__1 _13\"></span>ejercicio, si bien al cierre del ej<span class=\"__1 _13\"></span>ercicio ha<span class=\"__1 _13\"></span>b\u00edan vencido todos. El <span class=\"__1 _16\"></span>ep\u00edgrafe de <span class=\"__1 _21\"></span>\u201c<span class=\"__1 _13\"></span>Correcci\u00f3n <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>orativa de<span class=\"__1 _16\"></span> activos <span class=\"__1 _16\"></span>financi<span class=\"__1 _13\"></span>eros\u201d <span class=\"__1 _16\"></span>incluye <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _21\"></span>el ingreso <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>acionado <span class=\"__1 _10\"></span>con el cobro parcial del pr\u00e9sta<span class=\"__1 _13\"></span>mo con Celling Aesth<span class=\"__1 _13\"></span>etics LLC, seg\u00fan descr<span class=\"__1 _13\"></span>ito en la Nota <span class=\"ls7_1\">12</span>.<span class=\"__1 _13\"></span> En <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>ejercicios <span class=\"__1 _14\"></span>2024 <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>2023, <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>ntro <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>detalle <span class=\"__1 _14\"></span><span class=\"ff5_1\">de <span class=\"__1 _14\"> </span>\u201cVariaci\u00f3n <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>instru<span class=\"__1 _13\"></span>mentos </span>financieros\u201d <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>incluy<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>tualizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>or <span class=\"__1 _12\"></span>razonab<span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>\u201cEquity <span class=\"__1 _12\"></span>Swap\u201d<span class=\"__1 _12\"></span><span class=\"ff1_1\"> <span class=\"__1 _13\"></span>descrito </span>en la Nota <span class=\"lsc_1\">18</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "Coste por intereses<span class=\"__1 _13\"></span> Los <span class=\"__1 _13\"></span>costes <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>intereses <span class=\"__1 _12\"></span>generales <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>espec\u00edficos <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>sean <span class=\"__1 _13\"></span>dir<span class=\"__1 _13\"></span>ectamente <span class=\"__1 _13\"></span>atribuibles <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>adquisici\u00f3n, construcci\u00f3n <span class=\"__1 _12\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>producci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>tivos <span class=\"__1 _12\"></span>aptos, <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>so<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>aquellos <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>necesaria<span class=\"__1 _13\"></span>mente <span class=\"__1 _12\"></span>requieren<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>un periodo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>empo <span class=\"__1 _13\"></span>sustancial <span class=\"__1 _13\"></span>antes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estar pre<span class=\"__1 _13\"></span>parados <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>uso <span class=\"__1 _13\"></span>previsto <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>la venta, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>a\u00f1aden <span class=\"__1 _13\"></span>al coste <span class=\"__1 _b_1\"> </span>de  esos <span class=\"__1 _b_1\"> </span>activos, <span class=\"__1 _b_1\"> </span>hasta <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>llega <span class=\"__1 _b_1\"> </span>el  momen<span class=\"__1 _13\"></span>to  en <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>los  act<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vos <span class=\"__1 _b_1\"> </span>est\u00e1n  s<span class=\"__1 _13\"></span>ustancialmente preparados para e<span class=\"__1 _13\"></span>l uso que se pretende o la venta.<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>resto <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ostes <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>in<span class=\"__1 _13\"></span>tereses <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reconoce<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _10\"></span>resultados en <span class=\"__1 _21\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cio <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>incurr<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ellos.<span class=\"__1 _55\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "Sistemas de ret<span class=\"__1 _13\"></span>ribuci\u00f3n referenciada a la cotizaci\u00f3<span class=\"__1 _13\"></span>n de la acci\u00f3n<span class=\"__1 _13\"></span> En <span class=\"__1 _13\"></span>2008 <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Junta <span class=\"__1 _13\"></span>General <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Accionistas<span class=\"__1 _13\"></span> rat<span class=\"__1 _13\"></span>ific\u00f3 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>beneficio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>determinados <span class=\"__1 _12\"></span>directivos, <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>Plan <span class=\"__1 _13\"></span>de retribuci\u00f3n <span class=\"__1 _e\"> </span>variabl<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>a  l<span class=\"__1 _10\"></span>argo <span class=\"__1 _e\"> </span>plazo <span class=\"__1 _e\"> </span>r<span class=\"__1 _13\"></span>efe<span class=\"__1 _10\"></span>renciado<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>al <span class=\"__1 _e\"> </span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>or <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _d\"> </span>acciones  de <span class=\"__1 _d\"> </span>la  Empresa <span class=\"__1 _d\"> </span>o<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>\u201cStock<span class=\"__1 _13\"></span> Equivalent  Units  Plan\u201d  (en <span class=\"__1 _e\"> </span>ade<span class=\"__1 _13\"></span>lante<span class=\"ff1_1\">,  el  Plan  SEUS)<span class=\"lse_1\">.  </span>En  el <span class=\"__1 _e\"> </span>marc<span class=\"__1 _13\"></span>o <span class=\"__1 _e\"> </span>del  Plan<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>SEU<span class=\"__1 _13\"></span>S, <span class=\"__1 _e\"> </span>la  Sociedad </span>Dominante se com<span class=\"__1 _13\"></span>promete frente a<span class=\"__1 _13\"></span> l<span class=\"ls7_1\">os</span> Directivos a<span class=\"__1 _13\"></span> concederles una re<span class=\"__1 _13\"></span>tribuci\u00f3n variable a larg<span class=\"__1 _13\"></span>o plazo referenciada <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>valor <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>acciones <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Sociedad <span class=\"__1 _16\"></span>Do<span class=\"__1 _13\"></span>minante, <span class=\"__1 _21\"></span>siempre <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>cumplan <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>eterminados requisitos y condiciones<span class=\"__1 _13\"></span>. Esta retribuci\u00f3n<span class=\"__1 _13\"></span> variable se liquida e<span class=\"__1 _13\"></span>n e<span class=\"__1 _10\"></span>fectivo <span class=\"__1 _13\"></span>en su totalidad. El <span class=\"__1 _13\"></span>10 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>mayo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024, <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Junta <span class=\"__1 _13\"></span>Gener<span class=\"__1 _13\"></span>al de <span class=\"__1 _12\"></span>Accionistas <span class=\"__1 _12\"></span>ratific\u00f3 <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>nuevo <span class=\"__1 _13\"></span>pla<span class=\"__1 _13\"></span>n d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>retribuci\u00f3n <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>largo plazo <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>Dir<span class=\"__1 _13\"></span>ectivos <span class=\"__1 _13\"></span><span class=\"ff5_1\">denominado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>\u201cPerformance <span class=\"__1 _13\"></span>Shares <span class=\"__1 _12\"></span>Plan\u201d</span> <span class=\"__1 _13\"></span>(p<span class=\"__1 _13\"></span>lan <span class=\"__1 _13\"></span>PSP, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>ad<span class=\"__1 _13\"></span>elante) <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>entr\u00f3<span class=\"__1 _13\"></span> en <span class=\"__1 _14\"></span>vigor <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>2<span class=\"__1 _13\"></span>024 <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ustituye <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>Plan <span class=\"__1 _14\"></span>SEUS <span class=\"__1 _14\"></span>descrito <span class=\"__1 _14\"></span>anteriormente. <span class=\"__1 _14\"></span>Las <span class=\"__1 _14\"></span>carac<span class=\"__1 _13\"></span>ter\u00edsticas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>este nuevo plan son las sigu<span class=\"__1 _13\"></span>ientes: -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>El plan <span class=\"__1 _16\"></span>P<span class=\"__1 _13\"></span>SP <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>ejecuta<span class=\"lsd_1\">r\u00e1<span class=\"__1 _13\"></span></span> <span class=\"__1 _16\"></span>en ciclos de <span class=\"__1 _16\"></span>tres a\u00f1os, comenzando el 1 <span class=\"__1 _16\"></span>de enero y <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>erminando el <span class=\"__1 _10\"></span>31 </span>de diciembre del tercer a<span class=\"__1 _13\"></span>\u00f1o.  -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>La liquidaci\u00f3<span class=\"__1 _13\"></span>n se realizar\u00e1 <span class=\"__1 _13\"></span>en marzo de<span class=\"__1 _13\"></span>l a\u00f1o siguiente<span class=\"__1 _13\"></span> al final del <span class=\"__1 _13\"></span>periodo, con <span class=\"__1 _13\"></span>un 40% <span class=\"__1 _12\"></span>que se<span class=\"__1 _13\"></span> </span>liquidar\u00e1 en efectivo y <span class=\"__1 _13\"></span>un 60% se liquidar\u00e1 med<span class=\"__1 _13\"></span>ian<span class=\"__1 _10\"></span>te a<span class=\"__1 _13\"></span>cciones de Almirall, S.A.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>La <span class=\"__1 _14\"></span>valoraci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>este <span class=\"__1 _19\"></span>plan <span class=\"__1 _19\"></span>PSP <span class=\"__1 _14\"></span>est\u00e1 <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>ujeta <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>siguientes <span class=\"__1 _19\"></span>objetivos, <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>peso <span class=\"__1 _14\"></span>relativo </span>indicado <span class=\"__1 _e\"> </span>entr<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>par\u00e9<span class=\"__1 _13\"></span>ntesis: <span class=\"__1 _e\"> </span>(i)  Retorno <span class=\"__1 _e\"> </span>total <span class=\"__1 _e\"> </span>rel<span class=\"__1 _13\"></span>ati<span class=\"__1 _10\"></span>vo  pa<span class=\"__1 _10\"></span>ra <span class=\"__1 _e\"> </span>el  accionista <span class=\"__1 _e\"> </span>(35%)<span class=\"__1 _13\"></span>, <span class=\"__1 _e\"> </span>(ii)  EBITDA acumulado <span class=\"__1 _12\"></span>(35%)<span class=\"__1 _13\"></span><span class=\"ls9_1\">, <span class=\"__1 _13\"></span></span>(iii) <span class=\"__1 _12\"></span>S<span class=\"__1 _13\"></span>atisfacci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>empleados <span class=\"__1 _14\"></span>(7,5%)<span class=\"lse_1\">, <span class=\"__1 _12\"></span></span>(iv) <span class=\"__1 _12\"></span>Re<span class=\"__1 _13\"></span>ducci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>huella <span class=\"__1 _14\"></span>de carbono (7,5%) <span class=\"lsf_1\">y </span>(v)<span class=\"__1 _13\"></span> Avance en investigaci\u00f3n y desarr<span class=\"__1 _13\"></span>ollo (15%). Conforme <span class=\"__1 _13\"></span>a lo esta<span class=\"__1 _13\"></span>blecido <span class=\"__1 _13\"></span>por la NIIF <span class=\"__1 _13\"></span>2, tanto <span class=\"__1 _13\"></span>el reconoc<span class=\"__1 _13\"></span>imiento como la<span class=\"__1 _13\"></span> valoraci\u00f3n <span class=\"__1 _13\"></span>posterior<span class=\"__1 _13\"></span> del p<span class=\"__1 _13\"></span>lan PSP difieren entre<span class=\"__1 _13\"></span> la parte liquidada en efec<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo y en <span class=\"__1 _13\"></span>acciones. La <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>quidada <span class=\"__1 _13\"></span>medi<span class=\"__1 _13\"></span>ante <span class=\"__1 _13\"></span>instrumentos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>patr<span class=\"__1 _13\"></span>imonio <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>reconoce <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>un <span class=\"__1 _12\"></span>gasto <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>uenta <span class=\"__1 _13\"></span>de p\u00e9rdidas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>ganancias <span class=\"__1 _13\"></span>consolidada <span class=\"__1 _12\"></span>durante<span class=\"__1 _13\"></span> e<span class=\"__1 _13\"></span>l peri<span class=\"__1 _13\"></span>odo <span class=\"__1 _13\"></span>de co<span class=\"__1 _13\"></span>nsolidaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>abono <span class=\"__1 _13\"></span>al<span class=\"__1 _13\"></span> Patrim<span class=\"__1 _13\"></span>onio <span class=\"__1 _13\"></span>Neto<span class=\"__1 _55\"> </span>(Nota <span class=\"__1 _21\"></span><span class=\"lsc_1\">16<span class=\"ls0_1\">). <span class=\"__1 _16\"></span>La <span class=\"__1 _16\"></span>valoraci\u00f3n <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>cial <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>realiza <span class=\"__1 _16\"></span>al <span class=\"__1 _16\"></span>val<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>razonable <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>fecha <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>concesi\u00f3n<span class=\"__1 _13\"></span>, <span class=\"__1 _21\"></span>sin <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reval\u00fae<span class=\"__1 _13\"></span> </span></span>en cierres posteriores<span class=\"__1 _13\"></span>.  La <span class=\"__1 _19\"></span>parte <span class=\"__1 _d\"> </span>liquidada <span class=\"__1 _19\"> </span>en <span class=\"__1 _d\"> </span>efectivo <span class=\"__1 _19\"></span>se <span class=\"__1 _d\"> </span>reconoce <span class=\"__1 _19\"></span>como <span class=\"__1 _d\"> </span>un <span class=\"__1 _19\"></span>gasto <span class=\"__1 _d\"> </span>en <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>uenta <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>ganancias consolidada <span class=\"__1 _17\"> </span>durante<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>el <span class=\"__1 _17\"> </span>p<span class=\"__1 _13\"></span>eriodo <span class=\"__1 _17\"> </span>de <span class=\"__1 _b_1\"> </span>c<span class=\"__1 _13\"></span>onsolidaci\u00f3n <span class=\"__1 _17\"> </span>con <span class=\"__1 _11\"> </span>abon<span class=\"__1 _13\"></span>o <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>el <span class=\"__1 _17\"> </span>Pasivo <span class=\"__1 _17\"> </span>(<span class=\"__1 _13\"></span>en <span class=\"__1 _b_1\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>ep\u00edgraf<span class=\"__1 _13\"></span>e <span class=\"__1 _17\"> </span>de Remuneraciones <span class=\"__1 _d\"> </span>pendientes <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>pago, <span class=\"__1 _19\"> </span>Not<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span><span class=\"lsc_1\">19</span>)<span class=\"lse_1\">. <span class=\"__1 _19\"></span></span>Tanto <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>valoraci\u00f3n <span class=\"__1 _d\"> </span>inicial <span class=\"__1 _d\"> </span>como <span class=\"__1 _d\"> </span>las <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>aloraciones posteriores <span class=\"__1 _14\"></span>para <span class=\"__1 _12\"></span>cada <span class=\"__1 _14\"></span>uno <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _14\"></span>cierres <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>plan <span class=\"__1 _12\"></span>P<span class=\"__1 _13\"></span>SP <span class=\"__1 _14\"></span>est\u00e9 <span class=\"__1 _12\"></span>vigente, <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>realizaran <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>va<span class=\"__1 _13\"></span>lor razonable. <span class=\"__1 _b_1\"> </span>Adicionalmente,  en<span class=\"__1 _13\"></span>  la  Not<span class=\"__1 _13\"></span>a  <span class=\"lsc_1\">29</span>  se  desg<span class=\"__1 _13\"></span>losa  la  parte <span class=\"__1 _b_1\"> </span>correspondiente <span class=\"__1 _b_1\"> </span>al <span class=\"__1 _b_1\"> </span>Consejo <span class=\"__1 _b_1\"> </span>de Administraci\u00f3n y a <span class=\"__1 _13\"></span>la Alta Direcci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "Capital social<span class=\"__1 _13\"></span> El capital suscrito est\u00e1 re<span class=\"__1 _13\"></span>presentado por acciones ordi<span class=\"__1 _13\"></span>nari<span class=\"__1 _10\"></span>as.<span class=\"__1 _13\"></span> Los <span class=\"__1 _12\"></span>costes <span class=\"__1 _14\"></span>incrementales <span class=\"__1 _12\"></span>directa<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>tribuibles <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>emisi\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>nuevas <span class=\"__1 _12\"></span>acciones, <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>r<span class=\"__1 _13\"></span>educci\u00f3n <span class=\"__1 _12\"></span>de valor  o <span class=\"__1 _e\"> </span>amort<span class=\"__1 _13\"></span>izaci\u00f3n <span class=\"__1 _e\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>las  acciones  existentes,  se  presentan  en <span class=\"__1 _e\"> </span>el  patrimonio  neto  como  una deducci\u00f3n, neta de im<span class=\"__1 _13\"></span>puestos, de los ingresos obtenidos. <span class=\"__1 _13\"></span> Cuando cualquier entidad d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> Grupo adquiere acciones<span class=\"__1 _13\"></span> de la Sociedad Domi<span class=\"__1 _13\"></span>nante (acciones propias), la <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>ontraprestaci\u00f3n <span class=\"__1 _e\"> </span>pagad<span class=\"__1 _13\"></span>a, <span class=\"__1 _d\"> </span>incluid<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>cualquier  coste <span class=\"__1 _d\"> </span>incre<span class=\"__1 _13\"></span>mental <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>irectamente <span class=\"__1 _e\"> </span>atribuible <span class=\"__1 _e\"> </span>(n<span class=\"__1 _13\"></span>eto <span class=\"__1 _d\"> </span>de impuesto <span class=\"__1 _12\"></span>sobre <span class=\"__1 _14\"></span>las <span class=\"__1 _12\"></span>gan<span class=\"__1 _13\"></span>ancias) <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>deduce <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>atrimonio <span class=\"__1 _12\"></span>atribuib<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>e <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>accioni<span class=\"__1 _13\"></span>stas <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>Sociedad hasta <span class=\"__1 _21\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>cancelaci\u00f3n,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>emisi\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>nuevo<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>enajenaci\u00f3n. <span class=\"__1 _16\"></span>Cuando<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>estas <span class=\"__1 _16\"></span>acciones <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ende<span class=\"__1 _10\"></span>n <span class=\"__1 _16\"></span>o <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>vuelven<span class=\"__1 _13\"></span> a <span class=\"__1 _17\"> </span>emitir <span class=\"__1 _17\"> </span>posteriormente, <span class=\"__1 _17\"> </span>cualquier <span class=\"__1 _17\"> </span>imp<span class=\"__1 _13\"></span>orte <span class=\"__1 _b_1\"> </span>recibido, <span class=\"__1 _17\"> </span>neto <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>cualquier <span class=\"__1 _17\"> </span>c<span class=\"__1 _13\"></span>oste <span class=\"__1 _b_1\"> </span>incremental <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la<span class=\"__1 _13\"></span> transacci\u00f3n <span class=\"__1 _13\"></span>directament<span class=\"__1 _13\"></span>e a<span class=\"__1 _13\"></span>tribuible y<span class=\"__1 _13\"></span> los <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>orrespondientes <span class=\"__1 _13\"></span>efectos <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>impuesto <span class=\"__1 _13\"></span>sobre <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>ganancias,<span class=\"__1 _12\"></span> se incluye en el patr<span class=\"__1 _13\"></span>imonio neto atribuible a los accio<span class=\"__1 _13\"></span>nistas de la Sociedad<span class=\"__1 _13\"></span> Dominante.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "6.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Cambios en pol\u00edtica<span class=\"__1 _13\"></span>s contables </span>En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _13\"></span>terminado <span class=\"__1 _13\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>iciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>pro<span class=\"__1 _13\"></span>ducido <span class=\"__1 _13\"></span>cambios <span class=\"__1 _12\"></span>significativos <span class=\"__1 _12\"></span>en las <span class=\"__1 _12\"></span>pol\u00edticas <span class=\"__1 _12\"></span>contab<span class=\"__1 _13\"></span>les <span class=\"__1 _13\"></span>del <span class=\"__1 _14\"></span>Grupo, <span class=\"__1 _13\"></span>ni <span class=\"__1 _12\"></span>han <span class=\"__1 _14\"></span>entrado <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>vigor <span class=\"__1 _12\"></span>nuevas <span class=\"__1 _14\"></span>normas <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>tengan <span class=\"__1 _14\"></span>im<span class=\"__1 _13\"></span>pacto <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>la comparabilidad <span class=\"__1 _13\"></span>de la<span class=\"__1 _13\"></span>s pres<span class=\"__1 _13\"></span>entes cuentas <span class=\"__1 _13\"></span>anuales <span class=\"__1 _13\"></span>consolidadas <span class=\"__1 _13\"></span>con r<span class=\"__1 _13\"></span>especto al <span class=\"__1 _13\"></span>ejercicio term<span class=\"__1 _13\"></span>inado el 31 de diciembre de 2<span class=\"__1 _13\"></span>023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": " <span class=\"__1 _15\"> </span>Juicios y estimacion<span class=\"__1 _13\"></span>es contables cr\u00edticas<span class=\"__1 _13\"></span> Las <span class=\"__1 _12\"></span>estimac<span class=\"__1 _13\"></span>iones <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>juicios <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>eval\u00faan <span class=\"__1 _14\"></span>continuamente <span class=\"__1 _14\"></span>y <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>basan <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>experiencia <span class=\"__1 _12\"></span>hist\u00f3r<span class=\"__1 _13\"></span>ica <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>otros factores, <span class=\"__1 _b_1\"> </span>incluidas <span class=\"__1 _b_1\"> </span>las <span class=\"__1 _b_1\"> </span>expectativas <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>sucesos<span class=\"__1 _13\"></span>  futuros <span class=\"__1 _b_1\"> </span>que <span class=\"__1 _b_1\"> </span>se <span class=\"__1 _b_1\"> </span>cons<span class=\"__1 _13\"></span>ide<span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>an  r<span class=\"__1 _13\"></span>azonables <span class=\"__1 _b_1\"> </span>bajo <span class=\"__1 _b_1\"> </span>las circunstancias.<span class=\"__1 _13\"></span> a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Valoraci\u00f3n de acti<span class=\"__1 _13\"></span>vos intangibles <span class=\"ff7_1\">\u2013</span> Acu<span class=\"__1 _13\"></span>erdos de licencia con de<span class=\"__1 _13\"></span>sarrollos en curso<span class=\"__1 _13\"></span> </span>Dentro <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>este <span class=\"__1 _14\"></span>apartado<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>incluyen <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>adquisiciones <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>derechos <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>comercializaci\u00f3n<span class=\"__1 _13\"></span> sobre <span class=\"__1 _14\"></span>determinados <span class=\"__1 _14\"></span>produ<span class=\"__1 _13\"></span>ctos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>encuentran <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>fase <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>desarr<span class=\"__1 _13\"></span>ollo <span class=\"__1 _14\"></span>(Nota <span class=\"__1 _19\"></span>9), <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>cum<span class=\"__1 _13\"></span>plen <span class=\"__1 _14\"></span>las caracter\u00edsticas para su<span class=\"__1 _13\"></span> activaci\u00f3n en el momento inici<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> bajo NIIF (N<span class=\"__1 _13\"></span>ota 5-<span class=\"ls7_1\">b)<span class=\"__1 _13\"></span></span>).  En <span class=\"__1 _19\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>m<span class=\"__1 _13\"></span>omento <span class=\"__1 _19\"></span>inicial<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>eval\u00faan <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"></span>dist<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ntos <span class=\"__1 _d\"> </span>pagos <span class=\"__1 _19\"></span>deriva<span class=\"__1 _13\"></span>dos <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>contrato, <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>caso <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>ser<span class=\"__1 _13\"></span> contingentes <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>se <span class=\"__1 _16\"></span>cont<span class=\"__1 _13\"></span>abilizan <span class=\"__1 _16\"></span>hasta <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>u <span class=\"__1 _16\"></span>devengo (normalmente <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>umplimiento <span class=\"__1 _16\"></span>de alg\u00fan <span class=\"__1 _16\"></span>hito). En las Notas 9 <span class=\"lsf_1\">y <span class=\"lsc_1\">27</span></span> se detallan los activos cont<span class=\"__1 _13\"></span>ingentes por este tipo de acuerdos.<span class=\"__1 _13\"></span> Los pagos <span class=\"ls7_1\">que </span>se <span class=\"__1 _16\"></span>pr<span class=\"__1 _13\"></span>oducen <span class=\"ls7_1\">al</span> <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>umplir ciertos hitos de <span class=\"__1 _16\"></span>desarr<span class=\"__1 _13\"></span>ollo, <span class=\"__1 _16\"></span>reg<span class=\"__1 _13\"></span>ulatorio o comercial (por ejemplo, el paso <span class=\"__1 _13\"></span>a una f<span class=\"__1 _13\"></span>ase m\u00e1s <span class=\"__1 _13\"></span>avanzada de <span class=\"__1 _13\"></span>desarrollo, <span class=\"__1 _13\"></span>la ob<span class=\"__1 _13\"></span>tenci\u00f3n de <span class=\"__1 _13\"></span>ap<span class=\"__1 _10\"></span>robaci\u00f3n <span class=\"__1 _13\"></span>regulatoria o <span class=\"__1 _13\"></span>alcanzar u<span class=\"__1 _13\"></span>n determinado <span class=\"__1 _d\"> </span>umbral <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>ventas), <span class=\"__1 _19\"></span>que <span class=\"__1 _d\"> </span>vienen <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>confirmar <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>mayor <span class=\"__1 _19\"></span>valor <span class=\"__1 _d\"> </span>del <span class=\"__1 _19\"></span>activo <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>uesti\u00f3n<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span> capitalizan<span class=\"lse_1\">. </span> Por <span class=\"__1 _13\"></span>el c<span class=\"__1 _13\"></span>ontrario, <span class=\"__1 _13\"></span>cuando <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>est\u00e1n <span class=\"__1 _13\"></span>relacionados <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>realizaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>actividades <span class=\"__1 _14\"></span>ordinarias <span class=\"__1 _13\"></span>de la <span class=\"__1 _12\"></span>fase <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>desarr<span class=\"__1 _13\"></span>ollo <span class=\"__1 _13\"></span>que <span class=\"__1 _14\"></span>no <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>umplan <span class=\"__1 _13\"></span>con <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>condici\u00f3n <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>capitalizarse<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>(<span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span>r <span class=\"__1 _12\"></span>ejemplo, <span class=\"__1 _12\"></span>rel<span class=\"__1 _13\"></span>acionados con <span class=\"__1 _21\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>realizaci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>ensay<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>cl\u00ednicos, <span class=\"__1 _16\"></span>royalties <span class=\"__1 _16\"></span>sobre<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ventas), <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>reconocer\u00e1n<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>cuenta <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>p\u00e9rdidas<span class=\"__1 _13\"></span> y ganancias consolidad<span class=\"__1 _13\"></span>a cuando se incurran.<span class=\"__1 _13\"></span> Dichos activos ser\u00e1n amortizados en funci\u00f3n de las respectivas vidas \u00fatiles de l<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> productos a <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e se refieren, a partir del moment<span class=\"__1 _13\"></span>o en el que los mismos sean lanzados <span class=\"__1 _13\"></span>comercialmente (tras obtener la<span class=\"__1 _13\"></span> aprobaci\u00f3n <span class=\"__1 _13\"></span>regulatoria, <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>i <span class=\"__1 _13\"></span>corresponde). <span class=\"__1 _13\"></span>E<span class=\"__1 _13\"></span>n e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>cierre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cada <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>contab<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>e, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encar<span class=\"__1 _13\"></span>ga de evaluar la <span class=\"__1 _16\"></span>rec<span class=\"__1 _13\"></span>uperabilidad de <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>ichos <span class=\"__1 _10\"></span>activos a trav\u00e9s de la <span class=\"__1 _16\"></span>ge<span class=\"__1 _13\"></span>neraci\u00f3n <span class=\"__1 _10\"></span>de flujos de caja <span class=\"__1 _10\"></span>positivos en el <span class=\"__1 _13\"></span>futuro <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onforme <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>mejores <span class=\"__1 _12\"></span>estimaciones <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>responsables <span class=\"__1 _13\"></span>t\u00e9cnicos <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>financi<span class=\"__1 _13\"></span>eros<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo,<span class=\"__1 _55\"> </span><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">para <span class=\"__1 _13\"></span>lo <span class=\"__1 _12\"></span>cual <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>realiza <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>plan <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>negocio <span class=\"__1 _12\"></span>con <span class=\"__1 _14\"></span>flujos <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>caja <span class=\"__1 _12\"></span>descontados <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>conlleva <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>grado <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">incertidumbre <span class=\"__1 _13\"></span>in<span class=\"__1 _13\"></span>herente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>consideraci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>distintos <span class=\"__1 _12\"></span>escenarios <span class=\"__1 _12\"></span>posibles. <span class=\"__1 _13\"></span>Una <span class=\"__1 _14\"></span>variaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>las </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">hip\u00f3tesis <span class=\"__1 _e\"> </span>asumid<span class=\"__1 _13\"></span>as <span class=\"__1 _d\"> </span>en  la <span class=\"__1 _d\"> </span>v<span class=\"__1 _13\"></span>aloraci\u00f3n <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _d\"> </span>flujo <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>caj<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>esperad<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>(vari<span class=\"__1 _13\"></span>aciones <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>t<span class=\"__1 _13\"></span>ipos <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>inter\u00e9s,<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">modificaciones regulatorias<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>apro<span class=\"__1 _13\"></span>baci\u00f3n <span class=\"__1 _10\"></span>final de los precios regulados previstos, competencia de otros </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y27e ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">productos\u2026) podr\u00ed<span class=\"__1 _13\"></span>a hacer reducir el valor re<span class=\"__1 _13\"></span><span class=\"ff1_1\">alizable de los menciona<span class=\"__1 _13\"></span>dos activos (Nota <span class=\"__1 _13\"></span>9<span class=\"lsd_1\">).</span></span><span class=\"ff1_1\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x62 h15_1 y12a_1 ff2_1 fs0_1 fc0_1 sc0_1 lsa_1 ws0_1\">b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Deterioro de fondos de <span class=\"__1 _13\"></span>comercio y activos intangi<span class=\"__1 _13\"></span>bles </span></div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y229 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _13\"></span>determinaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>potencial <span class=\"__1 _13\"></span>p\u00e9rdida<span class=\"__1 _13\"></span> por<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>deterioro <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>fo<span class=\"__1 _13\"></span>nd<span class=\"__1 _10\"></span>os <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>omercio, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>tamb<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00e9n </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de los activos intangibles con posibles indicios de deterioro, requiere<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span>l uso d<span class=\"__1 _10\"></span>e juicios y estimaciones </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y12d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">referentes <span class=\"__1 _1c\"> </span>al <span class=\"__1 _1b\"> </span>valor <span class=\"__1 _c\"> </span>r<span class=\"__1 _13\"></span>ecuperable <span class=\"__1 _1c\"> </span>de <span class=\"__1 _1b\"> </span>los <span class=\"__1 _1c\"> </span>mismos. <span class=\"__1 _1c\"> </span>Dich<span class=\"__1 _13\"></span>os <span class=\"__1 _1c\"> </span>j<span class=\"__1 _13\"></span>uicios <span class=\"__1 _1c\"> </span>y <span class=\"__1 _1c\"> </span>estimacion<span class=\"__1 _13\"></span>es <span class=\"__1 _c\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _c\"> </span>r<span class=\"__1 _13\"></span>efieren, </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 yb_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principalmente, <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>determinac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>flujos <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>efectivo <span class=\"__1 _d\"> </span>asociados <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>pertinentes <span class=\"__1 _d\"> </span>unidad<span class=\"__1 _13\"></span>es </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y12e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">generadoras <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>efectivo <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>ciertas <span class=\"__1 _14\"></span>asunciones <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>relaci\u00f3n <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>tipos <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>utilizados <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y12f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">descuento <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>flujos <span class=\"__1 _16\"></span>(N<span class=\"__1 _13\"></span>ota <span class=\"__1 _21\"></span>5-<span class=\"__1 _13\"></span><span class=\"ls7_1\">d)</span> <span class=\"__1 _21\"></span><span class=\"lsf_1\">y <span class=\"__1 _21\"></span><span class=\"ls0_1\">8). <span class=\"__1 _10\"></span>La <span class=\"__1 _16\"></span>utilizaci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>otros <span class=\"__1 _16\"></span>supues<span class=\"__1 _13\"></span>tos <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>an\u00e1lisis <span class=\"__1 _10\"></span>del <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _21\"></span>recuperab<span class=\"__1 _13\"></span>le </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y130_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>fondos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>comercio <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>activos <span class=\"__1 _14\"></span>intangibles <span class=\"__1 _14\"></span>podr<span class=\"__1 _13\"></span>\u00eda <span class=\"__1 _14\"></span>dar <span class=\"__1 _14\"></span>lugar <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>otras <span class=\"__1 _19\"></span>consideraciones <span class=\"__1 _19\"></span>sobre <span class=\"__1 _d\"> </span><span class=\"lsf_1\">su</span> </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y131_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">deterioro. </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x62 h15_1 y132_1 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">c)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Activos por impuestos<span class=\"__1 _13\"></span> diferidos </span></div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y133_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>determ<span class=\"__1 _13\"></span>inaci\u00f3n <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>los<span class=\"__1 _13\"></span>  ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _b_1\"> </span>por <span class=\"__1 _17\"> </span>impuestos <span class=\"__1 _b_1\"> </span>dif<span class=\"__1 _13\"></span>eridos  c<span class=\"__1 _13\"></span>uya <span class=\"__1 _b_1\"> </span>recuperab<span class=\"__1 _13\"></span>ilidad <span class=\"__1 _b_1\"> </span>se <span class=\"__1 _b_1\"> </span>considera </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y134_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">razonablemente <span class=\"__1 _14\"></span>asegurad<span class=\"__1 _13\"></span>a, <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _12\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _14\"></span>establece <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>horizonte <span class=\"__1 _14\"></span>temporal <span class=\"__1 _14\"></span>finito <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>com<span class=\"__1 _13\"></span>pensaci\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y135_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sobre la<span class=\"__1 _13\"></span> base <span class=\"__1 _13\"></span>de las <span class=\"__1 _13\"></span>mejores <span class=\"__1 _13\"></span>estimaciones <span class=\"__1 _13\"></span>posibles. <span class=\"__1 _13\"></span>Asimismo, <span class=\"__1 _13\"></span>sobre <span class=\"__1 _13\"></span>la b<span class=\"__1 _13\"></span>ase de <span class=\"__1 _13\"></span>la estimaci<span class=\"__1 _13\"></span>\u00f3n de <span class=\"__1 _13\"></span>las </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y136_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ganancias <span class=\"__1 _12\"></span>fiscales <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>Gru<span class=\"__1 _13\"></span>po, <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>ha <span class=\"__1 _12\"></span>determi<span class=\"__1 _13\"></span>nado <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>plazo <span class=\"__1 _12\"></span>esperad<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>aplicaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _12\"></span>por<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y137_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">impuestos <span class=\"__1 _18\"> </span>diferidos, <span class=\"__1 _18\"> </span>cons<span class=\"__1 _13\"></span>iderando, <span class=\"__1 _11\"> </span>as<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>mismo, <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>cale<span class=\"__1 _13\"></span>ndario <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>utilizac<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>las <span class=\"__1 _18\"> </span>deducc<span class=\"__1 _13\"></span>iones </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y138_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pendientes <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>aplicaci\u00f3n, <span class=\"__1 _19\"></span>as\u00ed <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>las <span class=\"__1 _19\"> </span>p<span class=\"__1 _13\"></span>\u00e9rdidas <span class=\"__1 _19\"></span>fiscales <span class=\"__1 _19\"></span>suj<span class=\"__1 _13\"></span>etas <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>co<span class=\"__1 _13\"></span>mpensaci\u00f3n <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"></span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cios </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y139_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">posteriores <span class=\"__1 _e\"> </span>dentro<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de  l<span class=\"__1 _10\"></span>os <span class=\"__1 _e\"> </span>plazos<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>legales  pa<span class=\"__1 _10\"></span>ra <span class=\"__1 _e\"> </span>el  aprovechamiento <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>las <span class=\"__1 _e\"> </span>m<span class=\"__1 _13\"></span>ismas <span class=\"__1 _d\"> </span>(Nota<span class=\"__1 _13\"></span>  <span class=\"ls7_1\">23</span>). <span class=\"__1 _e\"> </span>No<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y22c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">obstante, el <span class=\"__1 _13\"></span>Grupo ha considerad<span class=\"__1 _13\"></span>o como escenario raz<span class=\"__1 _13\"></span>onable de recuper<span class=\"__1 _13\"></span>abilidad de estos activos<span class=\"__1 _13\"></span> por </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y22d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">impuesto  diferido<span class=\"__1 _13\"></span>  un  horizonte  temporal <span class=\"__1 _b_1\"> </span>m\u00e1ximo<span class=\"__1 _13\"></span>  de  10  a\u00f1os,  no  cons<span class=\"__1 _13\"></span>iderando  por  tanto  en  el<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y22e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">reconocimiento <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>activo <span class=\"__1 _b_1\"> </span>aque<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>los <span class=\"__1 _17\"> </span>cr\u00e9ditos <span class=\"__1 _b_1\"> </span>f<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>scales <span class=\"__1 _17\"> </span>que, <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>acuerdo <span class=\"__1 _17\"> </span>con <span class=\"__1 _b_1\"> </span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _b_1\"> </span>estimaciones <span class=\"__1 _17\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y356 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">generaci\u00f3n de gananc<span class=\"__1 _13\"></span>ias fiscales futuras, requiera de un plazo s<span class=\"__1 _13\"></span>uperior, aunque la legislaci\u00f3n fiscal lo </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y357 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">permita, por no considerar f<span class=\"__1 _13\"></span>iable la previsi\u00f3n m\u00e1s all\u00e1 de d<span class=\"__1 _13\"></span>icho horizonte temporal de 10 a\u00f1os.<span class=\"__1 _12\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x62 h15_1 y231 ff2_1 fs0_1 fc0_1 sc0_1 lsa_1 ws0_1\">d)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Provisi\u00f3n por pasivo<span class=\"__1 _13\"></span>s contingentes (litigios, etc.)<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y30d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>desarrolladas <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>engloban <span class=\"__1 _13\"></span>en un<span class=\"__1 _13\"></span> sec<span class=\"__1 _13\"></span>tor a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>tamente <span class=\"__1 _13\"></span>regulado <span class=\"__1 _13\"></span>(legislaci\u00f3<span class=\"__1 _13\"></span>n </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h17_1 ydb_1 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sanitaria, propiedad intelect<span class=\"__1 _13\"></span>ual\u2026), <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ual i<span class=\"__1 _10\"></span>ncide en la exposici\u00f3n a potenciales<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>litig<span class=\"__1 _13\"></span>ios <span class=\"__1 _10\"></span>derivados de su </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y2ff ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">actividad. </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y358 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>eclamaciones <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>litigios<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>encuentra <span class=\"__1 _12\"></span>sujeto <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>son <span class=\"__1 _12\"></span>genera<span class=\"__1 _13\"></span>lmente <span class=\"__1 _13\"></span>complejas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y359 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">modo que <span class=\"__1 _13\"></span>la evoluci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estos se <span class=\"__1 _13\"></span>encuentra sujet<span class=\"__1 _13\"></span>a a un e<span class=\"__1 _13\"></span>levado grado <span class=\"__1 _13\"></span>de incertidumbre,<span class=\"__1 _13\"></span> tanto en<span class=\"__1 _13\"></span> lo </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y300 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">referente a l<span class=\"__1 _13\"></span>a probabilidad <span class=\"__1 _13\"></span>de un desenlace n<span class=\"__1 _13\"></span>egativo a los int<span class=\"__1 _13\"></span>ereses del Grupo c<span class=\"__1 _13\"></span>omo en lo ref<span class=\"__1 _13\"></span>erente a </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y238 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _e\"> </span>estimaci\u00f3n  de <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _d\"> </span>pot<span class=\"__1 _13\"></span>enciales <span class=\"__1 _e\"> </span>desembolsos<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>futur<span class=\"__1 _13\"></span>os <span class=\"__1 _e\"> </span>a <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>que  hubiera <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>hacer  fren<span class=\"__1 _13\"></span>te. <span class=\"__1 _e\"> </span>Como </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y239 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consecuencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>todo <span class=\"__1 _13\"></span>ello, <span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>preciso e<span class=\"__1 _13\"></span>l uso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>juicios <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>estimaciones, <span class=\"__1 _13\"></span>contando <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>apoyo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y35a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">asesores legales c<span class=\"__1 _13\"></span>orrespondientes. </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y30f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Al c<span class=\"__1 _13\"></span>ierre <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>icios anua<span class=\"__1 _13\"></span>les termin<span class=\"__1 _13\"></span>ados el <span class=\"__1 _12\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2023, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>encontraban <span class=\"__1 _13\"></span>en </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y23c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">curso <span class=\"__1 _16\"></span>distintos procedimientos <span class=\"__1 _16\"></span>judiciales <span class=\"__1 _10\"></span>y <span class=\"__1 _16\"></span>reclamaci<span class=\"__1 _13\"></span>ones <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>ontra <span class=\"__1 _21\"></span>las <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>ntidades <span class=\"__1 _16\"></span>consolidadas <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>or<span class=\"__1 _13\"></span>igen </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y23d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _b_1\"> </span>el <span class=\"__1 _b_1\"> </span>desarrollo <span class=\"__1 _b_1\"> </span>habitual <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>sus <span class=\"__1 _b_1\"> </span>actividades. <span class=\"__1 _b_1\"> </span>Tanto <span class=\"__1 _b_1\"> </span>los <span class=\"__1 _b_1\"> </span>asesores <span class=\"__1 _b_1\"> </span>lega<span class=\"__1 _13\"></span>les  del<span class=\"__1 _13\"></span>  Grupo <span class=\"__1 _b_1\"> </span>como <span class=\"__1 _b_1\"> </span>sus<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y23e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Administradores <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Sociedad <span class=\"__1 _14\"></span>Dominante<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>ent<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>enden <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>onclusi\u00f3n <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>estos <span class=\"__1 _14\"></span>procedimientos <span class=\"__1 _14\"></span>y </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y23f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">reclamaciones <span class=\"__1 _b_1\"> </span>no  producir\u00e1  un <span class=\"__1 _b_1\"> </span>efecto  significat<span class=\"__1 _13\"></span>ivo  en  las  c<span class=\"__1 _13\"></span>uentas  anuales  c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>solidadas  d<span class=\"__1 _13\"></span>e  los </div></div><div class=\"c_1 w1_1 h0_1 gs45\"><div class=\"t_1 m0_1 x1_1 h1_1 y301 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ejercicios futuros (Nota <span class=\"__1 _13\"></span><span class=\"ls7_1\">27<span class=\"lsd_1\">).</span></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs47\"><div class=\"t_1 m0_1 x1_1 h15_1 y35b ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">8.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Fondo de comercio<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs47\"><div class=\"t_1 m0_1 x1_1 h1_1 y19c ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">El <span class=\"__1 _21\"></span><span class=\"ls0_1\">d<span class=\"__1 _13\"></span>etalle <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>este <span class=\"__1 _21\"></span>ep<span class=\"__1 _13\"></span>\u00edgrafe <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>balance <span class=\"__1 _16\"></span>consolidado <span class=\"__1 _16\"></span>al<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>cierre <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>los <span class=\"__1 _16\"></span>ejercicios <span class=\"__1 _16\"></span>20<span class=\"__1 _13\"></span>24 <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>2023 <span class=\"__1 _16\"></span><span class=\"ls7_1\">es<span class=\"ls0_1\"> <span class=\"__1 _16\"></span>el <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>iguiente </span></span></span></div></div><div class=\"c_1 w1_1 h0_1 gs47\"><div class=\"t_1 m0_1 x1_1 h1_1 y19d ff1_1 fs0_1 fc0_1 sc0_1 lsd_1 ws0_1\">(n<span class=\"ls0_1\">o ha habido movimientos<span class=\"__1 _13\"></span> a lo largo de los ejercicios <span class=\"__1 _13\"></span>2024 y 2023):<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w38 h7_1 gs48\"><div class=\"t_1 m0_1 x17_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w2b ha_1 gs49\"><div class=\"t_1 m0_1 x2c h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w11 ha_1 gs4a\"><div class=\"t_1 m0_1 x2c h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w37 h7_1 gs4b\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall, S.A. </div></div><div class=\"c_1 w2b h7_1 gs4c\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">35.407  </div></div><div class=\"c_1 w11 h7_1 gs4d\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">35.407  </div></div><div class=\"c_1 w37 h8_1 gs4e\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall Hermal<span class=\"__1 _10\"></span>, GmbH </div></div><div class=\"c_1 w2b h8_1 gs4f\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">227.743  </div></div><div class=\"c_1 w11 h8_1 gs50\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">227.743  </div></div><div class=\"c_1 w37 h7_1 gs51\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Poli Group </div></div><div class=\"c_1 w2b h7_1 gs52\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">52.816  </div></div><div class=\"c_1 w11 h7_1 gs53\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">52.816  </div></div><div class=\"c_1 w37 h7_1 gs54\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w2b h7_1 gs55\"><div class=\"t_1 m0_1 x29 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">315.966  </div></div><div class=\"c_1 w11 h7_1 gs56\"><div class=\"t_1 m0_1 x29 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">315.966<span class=\"__1 _55\"> </span>  </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Almirall, <span class=\"__1 _13\"></span>S.A., <span class=\"__1 _13\"></span>cuyo v<span class=\"__1 _13\"></span>alor n<span class=\"__1 _13\"></span>eto <span class=\"__1 _13\"></span>asciende <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>35,4 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros, <span class=\"__1 _13\"></span>se or<span class=\"__1 _13\"></span>igin\u00f3 </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en  1997  por  la  diferencia<span class=\"__1 _13\"></span>  en<span class=\"__1 _10\"></span>tre  el  valor  al  que  se  encontraban  conta<span class=\"__1 _13\"></span>bilizadas  las  acciones  de </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Prodesfarma S.A., <span class=\"__1 _13\"></span>y el valor <span class=\"__1 _13\"></span>te\u00f3rico contable de dicha <span class=\"__1 _13\"></span>socieda<span class=\"__1 _13\"></span>d en el momento <span class=\"__1 _13\"></span>de realizarse la fus<span class=\"__1 _13\"></span>i\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">por <span class=\"__1 _13\"></span>absorci\u00f3n <span class=\"__1 _13\"></span>de \u00e9s<span class=\"__1 _13\"></span>ta por <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la S<span class=\"__1 _13\"></span>ociedad Do<span class=\"__1 _13\"></span>minante, una <span class=\"__1 _13\"></span>vez <span class=\"__1 _13\"></span>asignadas <span class=\"__1 _13\"></span>al r<span class=\"__1 _13\"></span>esto de <span class=\"__1 _13\"></span>elementos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y27e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del <span class=\"__1 _16\"></span>activo las <span class=\"__1 _16\"></span>plusval\u00edas latentes <span class=\"__1 _16\"></span>derivadas del <span class=\"__1 _16\"></span>inmovilizado <span class=\"__1 _10\"></span>material <span class=\"__1 _10\"></span>y <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>inanciero. <span class=\"lsb_1\">El</span> <span class=\"__1 _10\"></span>importe <span class=\"__1 _16\"></span>rem<span class=\"__1 _13\"></span>anente </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y315 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">es la cifra q<span class=\"__1 _13\"></span>ue quedaba pendiente d<span class=\"__1 _13\"></span>e amortizar en la f<span class=\"__1 _13\"></span>echa de transici\u00f3n<span class=\"__1 _13\"></span> a NIIF<span class=\"__1 _13\"></span> el 1 de enero <span class=\"__1 _13\"></span>de 2004 </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y316 ff1_1 fs0_1 fc0_1 sc0_1 lsf_1 ws0_1\">y <span class=\"__1 _14\"></span><span class=\"ls0_1\">los <span class=\"__1 _14\"></span>principales <span class=\"__1 _14\"></span>pro<span class=\"__1 _13\"></span>ductos <span class=\"__1 _14\"></span>incluidos <span class=\"__1 _14\"></span>era<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>ya <span class=\"__1 _14\"></span>existentes <span class=\"__1 _19\"></span>antes <span class=\"__1 _14\"></span><span class=\"ls7_1\">de</span> <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>fusi\u00f3n, <span class=\"__1 _14\"></span>principalmente <span class=\"__1 _14\"></span>A<span class=\"__1 _13\"></span>lmax <span class=\"__1 _14\"></span>y </span></div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y363 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ebastel, <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _19\"></span>vende<span class=\"__1 _13\"></span>n <span class=\"__1 _19\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>Espa\u00f1a<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>Europa <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>su <span class=\"__1 _d\"> </span>mayor\u00eda, <span class=\"__1 _d\"> </span>respectivamente. <span class=\"__1 _d\"> </span>Todos <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>activos </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y364 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">intangibles asociados est<span class=\"__1 _13\"></span>\u00e1n totalmente amortizados a<span class=\"__1 _13\"></span> 31 de diciembre de 2024<span class=\"__1 _13\"></span> y 2023.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y27f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _d\"> </span>fon<span class=\"__1 _13\"></span>do <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>co<span class=\"__1 _13\"></span>mercio <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>Almirall <span class=\"__1 _e\"> </span>Hermal, <span class=\"__1 _e\"> </span>GmbH <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>origin\u00f3 <span class=\"__1 _e\"> </span>como <span class=\"__1 _e\"> </span>consecuenc<span class=\"__1 _13\"></span>ia <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>la <span class=\"__1 _d\"> </span>diferenci<span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">existente entre e<span class=\"__1 _13\"></span>l valor de adquisici<span class=\"__1 _13\"></span>\u00f3n en 2007 de las <span class=\"__1 _13\"></span>acciones de las <span class=\"__1 _13\"></span>sociedades del Grupo <span class=\"__1 _13\"></span>Hermal y </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y61_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el valor te\u00f3rico <span class=\"__1 _10\"></span>de las mismas en <span class=\"__1 _10\"></span>el momento de la adquisici\u00f3n, una vez asignadas a los elementos de </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">activo <span class=\"__1 _d\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>pasivo <span class=\"__1 _e\"> </span>identificabl<span class=\"__1 _13\"></span>es <span class=\"__1 _d\"> </span>la <span class=\"__1 _e\"> </span>diferencia <span class=\"__1 _e\"> </span>existente <span class=\"__1 _e\"> </span>entre <span class=\"__1 _e\"> </span>su <span class=\"__1 _e\"> </span>valor <span class=\"__1 _e\"> </span>razonable <span class=\"__1 _e\"> </span>y <span class=\"__1 _e\"> </span>aqu\u00e9l <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>que </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y365 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">figuraban <span class=\"__1 _e\"> </span>reg<span class=\"__1 _13\"></span>istrados <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>estad<span class=\"__1 _13\"></span>os <span class=\"__1 _e\"> </span>financieros  de <span class=\"__1 _e\"> </span>las <span class=\"__1 _e\"> </span>soc<span class=\"__1 _13\"></span>iedades <span class=\"__1 _e\"> </span>adquiridas<span class=\"__1 _13\"></span>, <span class=\"__1 _d\"> </span>en  su <span class=\"__1 _e\"> </span>caso.  L<span class=\"__1 _13\"></span><span class=\"ls7_1\">os</span> </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y366 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principales <span class=\"__1 _18\"> </span>productos <span class=\"__1 _18\"> </span><span class=\"ls7_1\">qu</span>e <span class=\"__1 _18\"> </span>soportan <span class=\"__1 _18\"> </span>dicho <span class=\"__1 _11\"> </span>f<span class=\"__1 _13\"></span>ondo <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>comercio <span class=\"__1 _18\"> </span>son <span class=\"__1 _18\"> </span>los <span class=\"__1 _11\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _11\"> </span>fueron <span class=\"__1 _11\"> </span>a<span class=\"__1 _13\"></span>dquiridos<span class=\"ls9_1\">, </span></div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y367 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principalmente <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>dermatolog\u00ed<span class=\"__1 _13\"></span>a. <span class=\"__1 _12\"></span>Los <span class=\"__1 _14\"></span>pro<span class=\"__1 _13\"></span>ductos <span class=\"__1 _14\"></span>m\u00e1<span class=\"__1 _10\"></span>s <span class=\"__1 _14\"></span>destacados<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _12\"></span>Decoder<span class=\"__1 _13\"></span>m <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>Balneum<span class=\"__1 _13\"></span><span class=\"lse_1\">, <span class=\"__1 _14\"></span></span>que <span class=\"__1 _14\"></span>se </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y368 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">venden <span class=\"__1 _e\"> </span>princ<span class=\"__1 _13\"></span>ipalmente <span class=\"__1 _e\"> </span>en  Alemania <span class=\"__1 _e\"> </span>y <span class=\"__1 _e\"> </span>resto  de <span class=\"__1 _e\"> </span>pa\u00edses  de<span class=\"__1 _16\"></span>  Europa.  Todos <span class=\"__1 _e\"> </span>los  activos <span class=\"__1 _e\"> </span>intangibles </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y369 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">asociados est\u00e1n totalm<span class=\"__1 _13\"></span>ente amortizados a 31 de dic<span class=\"__1 _13\"></span>iembre de 2024<span class=\"__1 _13\"></span> y 2023. </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y317 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El fond<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>comercio d<span class=\"__1 _13\"></span>e Poli <span class=\"__1 _13\"></span>Group, se <span class=\"__1 _13\"></span>origin\u00f3 c<span class=\"__1 _13\"></span>omo c<span class=\"__1 _13\"></span>onsecuencia de <span class=\"__1 _13\"></span>la d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ferencia <span class=\"__1 _13\"></span>existente <span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tre <span class=\"__1 _13\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y36a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">valor <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>adquisici<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>f<span class=\"__1 _13\"></span>ebrero <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>2016 <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _13\"></span>accion<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ociedades <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>Poli <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>valor<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y36b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">te\u00f3rico <span class=\"__1 _13\"></span>de las <span class=\"__1 _13\"></span>mismas en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>momento de <span class=\"__1 _13\"></span>la adqu<span class=\"__1 _13\"></span>isici\u00f3n, u<span class=\"__1 _13\"></span>na vez<span class=\"__1 _13\"></span> asignadas <span class=\"__1 _13\"></span>a los <span class=\"__1 _13\"></span>elementos <span class=\"__1 _13\"></span>de activo<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y36c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y <span class=\"__1 _14\"></span>pasivo <span class=\"__1 _14\"></span>identificables <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>diferenc<span class=\"__1 _13\"></span>ia <span class=\"__1 _12\"></span>ex<span class=\"__1 _13\"></span>istente <span class=\"__1 _14\"></span>entre <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>aqu\u00e9l <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>figuraban </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y36d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">registrados <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>es<span class=\"__1 _13\"></span>tados <span class=\"__1 _12\"></span>financi<span class=\"__1 _13\"></span>eros <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>las <span class=\"__1 _14\"></span>sociedades <span class=\"__1 _14\"></span>adquiridas<span class=\"__1 _13\"></span>. <span class=\"__1 _14\"></span>Los <span class=\"__1 _14\"></span>principales <span class=\"__1 _14\"></span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>que<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y36e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">soportan <span class=\"__1 _19\"></span>dicho <span class=\"__1 _19\"></span>f<span class=\"__1 _13\"></span>ondo <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>omercio <span class=\"__1 _19\"></span>son <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _14\"></span>fuero<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>adquiridos, <span class=\"__1 _d\"> </span>principalmente <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>dermatolog\u00eda<span class=\"__1 _13\"></span><span class=\"ls9_1\">, </span></div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y36f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ginecolog\u00eda <span class=\"__1 _16\"></span>y <span class=\"__1 _10\"></span>respiratorio<span class=\"__1 _13\"></span>. <span class=\"__1 _16\"></span>Los <span class=\"__1 _16\"></span>prod<span class=\"__1 _13\"></span>uctos <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>\u00e1s <span class=\"__1 _21\"></span>dest<span class=\"__1 _13\"></span>acados <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _16\"></span>Ciclopoli que <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>ve<span class=\"__1 _13\"></span>nde <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>t<span class=\"__1 _13\"></span>od<span class=\"__1 _10\"></span>o <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>undo </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y370 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(aunque <span class=\"__1 _16\"></span>pri<span class=\"__1 _13\"></span>ncipalmente <span class=\"__1 _16\"></span>en Europa) <span class=\"__1 _16\"></span>y Finjuve <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>omercializa <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>tr<span class=\"__1 _13\"></span>av\u00e9s <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>lice<span class=\"__1 _13\"></span>nciatarios en <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>istintos </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y371 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">territorios <span class=\"__1 _16\"></span>del mundo. <span class=\"__1 _16\"></span>En <span class=\"__1 _16\"></span>la Nota <span class=\"__1 _21\"></span>9 <span class=\"__1 _10\"></span>hay <span class=\"__1 _16\"></span>m\u00e1s detalle <span class=\"__1 _21\"></span>so<span class=\"__1 _13\"></span>bre <span class=\"__1 _21\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>activos i<span class=\"__1 _10\"></span>ntangibles <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>inculados <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>l<span class=\"ls7_1\">os</span> <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>ondos </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y372 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de comercio de <span class=\"__1 _13\"></span>Poli Group.  </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x21_1 h16_1 y31e ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas por deteri<span class=\"__1 _13\"></span>oro </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y31f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Al <span class=\"__1 _21\"></span>cierr<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>l<span class=\"ls7_1\">os</span> <span class=\"__1 _21\"></span>ej<span class=\"__1 _13\"></span>ercicios <span class=\"__1 _21\"></span>an<span class=\"__1 _13\"></span>ual<span class=\"ls7_1\">es</span> <span class=\"__1 _21\"></span>terminad<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>el <span class=\"__1 _16\"></span>31 <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>diciembre <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2024 <span class=\"__1 _21\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>2023, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>importe <span class=\"__1 _16\"></span>recupera<span class=\"__1 _13\"></span>ble </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y320 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>odos <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>fondos de comercio <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>ha estimado en <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>ase <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>c\u00e1lculos de valor <span class=\"__1 _16\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>uso de las <span class=\"__1 _16\"></span>UGE<span class=\"__1 _13\"></span>S<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>a las </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y42_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que est\u00e1n asignadas<span class=\"__1 _13\"></span> los mismos, de acuerdo<span class=\"__1 _13\"></span> con lo descrito en la Nota <span class=\"__1 _13\"></span>5-<span class=\"ls7_1\">d)<span class=\"lse_1\">. </span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y373 ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"ls0_1\">31 d<span class=\"__1 _13\"></span>e diciembre de <span class=\"__1 _13\"></span>2024 y<span class=\"__1 _13\"></span> 2023, de acuerd<span class=\"__1 _13\"></span>o con las <span class=\"__1 _13\"></span>estimaciones y proyeccio<span class=\"__1 _13\"></span>nes de que dispon<span class=\"__1 _13\"></span>en </span></div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y374 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">los <span class=\"__1 _b_1\"> </span>Administradores <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>Sociedad <span class=\"__1 _b_1\"> </span>Dom<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nante, <span class=\"__1 _b_1\"> </span>las <span class=\"__1 _b_1\"> </span>previsiones <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>resultad<span class=\"__1 _13\"></span>os  y <span class=\"__1 _b_1\"> </span>flujos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>caja </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y323 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">descontados <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>esto <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>unidades <span class=\"__1 _10\"></span>generadoras de <span class=\"__1 _21\"></span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _21\"></span>sop<span class=\"__1 _13\"></span>ortan <span class=\"__1 _21\"></span>adec<span class=\"__1 _13\"></span>uadamente <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>or contable<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h1_1 y324 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de los activos afectos a <span class=\"__1 _13\"></span>los mismos y, por tanto, sus corr<span class=\"__1 _13\"></span>espondientes fondos de comercio.<span class=\"__1 _12\"></span> </div></div><div class=\"c_1 w3c ha_1 gs59\"><div class=\"t_1 m0_1 x30 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w3d ha_1 gs5a\"><div class=\"t_1 m0_1 x1f_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Hip\u00f3tesis 2024<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w3e ha_1 gs5b\"><div class=\"t_1 m0_1 x20_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Hip\u00f3tesis 2023<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w3a h29 gs5c\"><div class=\"t_1 m0_1 x48 h5_1 y376 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fondo de </div></div><div class=\"c_1 w3b h29 gs5d\"><div class=\"t_1 m0_1 x25 h5_1 y376 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activo o Unida<span class=\"__1 _10\"></span>d Generadora <span class=\"__1 _10\"></span>de </div></div><div class=\"c_1 w3f hc_1 gs5e\"><div class=\"t_1 m0_1 x2e h5_1 y379 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fondo de </div></div><div class=\"c_1 w40 hc_1 gs5f\"><div class=\"t_1 m0_1 x10_1 h5_1 y379 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activo </div></div><div class=\"c_1 w3a h29 gs5c\"><div class=\"t_1 m0_1 x48 h5_1 y377 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercio </div></div><div class=\"c_1 w3b h29 gs5d\"><div class=\"t_1 m0_1 x6f h5_1 y377 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">efectivo </div></div><div class=\"c_1 w41 hc_1 gs60\"><div class=\"t_1 m0_1 x2e h5_1 y56_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">t.a.i. </div></div><div class=\"c_1 w42 hc_1 gs61\"><div class=\"t_1 m0_1 x2e h5_1 y56_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">t.d.i. </div></div><div class=\"c_1 w43 hc_1 gs62\"><div class=\"t_1 m0_1 x2e h5_1 y56_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">t.c.r.p </div></div><div class=\"c_1 w41 hc_1 gs63\"><div class=\"t_1 m0_1 x2e h5_1 y56_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">t.a.i. </div></div><div class=\"c_1 w42 hc_1 gs64\"><div class=\"t_1 m0_1 x2e h5_1 y56_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">t.d.i. </div></div><div class=\"c_1 w44 hc_1 gs65\"><div class=\"t_1 m0_1 x12_1 h5_1 y56_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">t.c.r.p </div></div><div class=\"c_1 w3f hc_1 gs5e\"><div class=\"t_1 m0_1 x2e h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercio </div></div><div class=\"c_1 w40 hc_1 gs5f\"><div class=\"t_1 m0_1 x2e h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intangible </div></div><div class=\"c_1 w3a h7_1 gs66\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall, S.A. </div></div><div class=\"c_1 w45 h7_1 gs67\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos presente<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> an<span class=\"__1 _16\"></span>tes de la fusi\u00f3n </div></div><div class=\"c_1 w3f h7_1 gs68\"><div class=\"t_1 m0_1 x30 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">35.407  </div></div><div class=\"c_1 w40 h7_1 gs69\"><div class=\"t_1 m0_1 x55 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w41 h7_1 gs6a\"><div class=\"t_1 m0_1 x52 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12,3% </div></div><div class=\"c_1 w42 h7_1 gs6b\"><div class=\"t_1 m0_1 xb_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w43 h7_1 gs6c\"><div class=\"t_1 m0_1 x14_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(5)%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w41 h7_1 gs6d\"><div class=\"t_1 m0_1 x52 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12,5% </div></div><div class=\"c_1 w42 h7_1 gs6e\"><div class=\"t_1 m0_1 xb_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w44 h7_1 gs6f\"><div class=\"t_1 m0_1 x2c h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(5)%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs70\">Almirall Hermal<span class=\"__1 _10\"></span>, </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs71\">Activos proceden<span class=\"__1 _10\"></span>tes de la toma de<span class=\"__1 _16\"></span> </div><div class=\"c_1 w3f h2a gs72\"><div class=\"t_1 m0_1 x20_1 h6_1 y37c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">227.743  </div></div><div class=\"c_1 w40 h2a gs73\"><div class=\"t_1 m0_1 x55 h6_1 y37c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w41 h2a gs74\"><div class=\"t_1 m0_1 x52 h6_1 y37c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12,0% </div></div><div class=\"c_1 w42 h2a gs75\"><div class=\"t_1 m0_1 xb_1 h6_1 y37c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w43 h2a gs76\"><div class=\"t_1 m0_1 x14_1 h6_1 y37c ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(2)%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w41 h2a gs77\"><div class=\"t_1 m0_1 x52 h6_1 y37c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12,0% </div></div><div class=\"c_1 w42 h2a gs78\"><div class=\"t_1 m0_1 xb_1 h6_1 y37c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w44 h2a gs79\"><div class=\"t_1 m0_1 x2c h6_1 y37c ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(2)%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs7a\">GmbH </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs7b\">control de Her<span class=\"__1 _10\"></span>mal GmbH </div><div class=\"c_1 w3a h2b gs7c\"><div class=\"t_1 m0_1 x12_1 h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Poli Group </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs7d\">Activos proceden<span class=\"__1 _10\"></span>tes de la toma de<span class=\"__1 _16\"></span> </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs7e\">control de Poli Grou<span class=\"__1 _10\"></span>p: </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs7f\">i) Licencias y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ro<span class=\"__1 _10\"></span>s derechos de<span class=\"__1 _10\"></span> </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs80\">comercializaci\u00f3n<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>(te<span class=\"__1 _16\"></span>cnolog\u00eda de </div><div class=\"c_1 w3f h2c gs81\"><div class=\"t_1 m0_1 x4a h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.400  </div></div><div class=\"c_1 w40 h2c gs82\"><div class=\"t_1 m0_1 x1f_1 h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.726  </div></div><div class=\"c_1 w41 h2c gs83\"><div class=\"t_1 m0_1 x52 h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11,0% </div></div><div class=\"c_1 w42 h2c gs84\"><div class=\"t_1 m0_1 xb_1 h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w43 h2c gs85\"><div class=\"t_1 m0_1 x14_1 h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(2)%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w41 h2c gs86\"><div class=\"t_1 m0_1 x52 h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11,0% </div></div><div class=\"c_1 w42 h2c gs87\"><div class=\"t_1 m0_1 xb_1 h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w44 h2c gs88\"><div class=\"t_1 m0_1 x2c h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(2)%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs89\">producto), segmen<span class=\"__1 _16\"></span>to red propia </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs8a\">ii) Licencias y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ro<span class=\"__1 _10\"></span>s derechos de </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs8b\">comercializaci\u00f3n<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>(te<span class=\"__1 _16\"></span>cnolog\u00eda de </div><div class=\"c_1 w3f h2d gs8c\"><div class=\"t_1 m0_1 x30 h6_1 y383 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.416  </div></div><div class=\"c_1 w40 h2d gs8d\"><div class=\"t_1 m0_1 x53 h6_1 y383 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">137.675  </div></div><div class=\"c_1 w41 h2d gs8e\"><div class=\"t_1 m0_1 x52 h6_1 y383 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10,3% </div></div><div class=\"c_1 w42 h2d gs8f\"><div class=\"t_1 m0_1 xb_1 h6_1 y383 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w43 h2d gs90\"><div class=\"t_1 m0_1 x14_1 h6_1 y383 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(1)%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w41 h2d gs91\"><div class=\"t_1 m0_1 x52 h6_1 y383 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10,2% </div></div><div class=\"c_1 w42 h2d gs92\"><div class=\"t_1 m0_1 xb_1 h6_1 y383 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w44 h2d gs93\"><div class=\"t_1 m0_1 x2c h6_1 y383 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(1)%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs94\">producto), segmen<span class=\"__1 _16\"></span>to comercializaci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs95\">por terceros </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs96\">iii) Gastos de de<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ar<span class=\"__1 _10\"></span>rollo adquirido<span class=\"__1 _16\"></span>s </div><div class=\"c_1 w3f h2e gs97\"><div class=\"t_1 m0_1 x77 h6_1 y386 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w40 h2e gs98\"><div class=\"t_1 m0_1 x15_1 h6_1 y386 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.785  </div></div><div class=\"c_1 w41 h2e gs99\"><div class=\"t_1 m0_1 x52 h6_1 y386 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11,3% </div></div><div class=\"c_1 w42 h2e gs9a\"><div class=\"t_1 m0_1 xb_1 h6_1 y386 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w43 h2e gs9b\"><div class=\"t_1 m0_1 x14_1 h6_1 y386 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(2)%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w41 h2e gs9c\"><div class=\"t_1 m0_1 x52 h6_1 y386 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11,1% </div></div><div class=\"c_1 w42 h2e gs9d\"><div class=\"t_1 m0_1 xb_1 h6_1 y386 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w44 h2e gs9e\"><div class=\"t_1 m0_1 x2c h6_1 y386 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(2)%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs9f\">(Terbinafine) </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa0\">iv) Gastos de<span class=\"__1 _10\"></span> desarrollo adquirido<span class=\"__1 _16\"></span>s </div><div class=\"c_1 w3f h2b gsa1\"><div class=\"t_1 m0_1 x77 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w40 h2b gsa2\"><div class=\"t_1 m0_1 x1f_1 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.057  </div></div><div class=\"c_1 w41 h2b gsa3\"><div class=\"t_1 m0_1 x52 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10,9% </div></div><div class=\"c_1 w42 h2b gsa4\"><div class=\"t_1 m0_1 xb_1 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w43 h2b gsa5\"><div class=\"t_1 m0_1 x14_1 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(2)%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w41 h2b gsa6\"><div class=\"t_1 m0_1 x52 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10,9% </div></div><div class=\"c_1 w42 h2b gsa7\"><div class=\"t_1 m0_1 xb_1 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8,0% </div></div><div class=\"c_1 w44 h2b gsa8\"><div class=\"t_1 m0_1 x2c h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(2)%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa9\">(Finjuve) </div><div class=\"c_1 w45 h7_1 gsaa\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w3f h7_1 gsab\"><div class=\"t_1 m0_1 x20_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">315.966  </div></div><div class=\"c_1 w40 h7_1 gsac\"><div class=\"t_1 m0_1 x53 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">183.243  </div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h5_1 y1a1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">t.a.i.:<span class=\"ff1_1\"> Ta<span class=\"__1 _10\"></span>sa de des<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>uen<span class=\"__1 _10\"></span>to ante<span class=\"__1 _16\"></span>s de impuestos<span class=\"__1 _10\"></span>; <span class=\"ff2_1\">t.d.i.:</span> <span class=\"__1 _10\"></span>Tasa de <span class=\"__1 _16\"></span>descuento despu\u00e9<span class=\"__1 _16\"></span>s de impuestos<span class=\"__1 _10\"></span>; <span class=\"ff2_1\">t.c.r.p.:</span> <span class=\"__1 _10\"></span>Tasa de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>re<span class=\"__1 _10\"></span>cimiento d<span class=\"__1 _10\"></span>e </span></div></div><div class=\"c_1 w1_1 h0_1 gs58\"><div class=\"t_1 m0_1 x1_1 h6_1 y389 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">la renta perpetua<span class=\"__1 _55\"> </span><span class=\"__1 _16\"></span> </div></div>Los <span class=\"__1 _14\"></span>tests <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>deterioro <span class=\"__1 _14\"></span>contemplan <span class=\"__1 _14\"></span>unas <span class=\"__1 _14\"></span>ventas <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>lanas <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>ligeramente <span class=\"__1 _14\"></span>decrecientes <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>tratarse <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>su mayor\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>portfolios <span class=\"__1 _13\"></span>maduros. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>margen <span class=\"__1 _13\"></span>bruto a <span class=\"__1 _13\"></span>efec<span class=\"__1 _13\"></span>tos de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>tests <span class=\"__1 _13\"></span>de det<span class=\"__1 _13\"></span>erioro <span class=\"__1 _13\"></span>se calcula <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>partir del <span class=\"__1 _16\"></span>Importe ne<span class=\"__1 _10\"></span>to <span class=\"__1 _16\"></span>de la <span class=\"__1 _21\"></span>cifra de <span class=\"__1 _21\"></span>negoc<span class=\"__1 _13\"></span>ios, <span class=\"__1 _21\"></span>desc<span class=\"__1 _13\"></span>ontando <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>cifra <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>Aprov<span class=\"__1 _13\"></span>isionamientos <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>oyalties <span class=\"__1 _21\"></span>(q<span class=\"__1 _13\"></span>ue se  en<span class=\"__1 _10\"></span>cuentran  registrados  como  Arrendamientos  y <span class=\"__1 _e\"> </span>c\u00e1nones,  en  el <span class=\"__1 _e\"> </span>ep\u00edgr<span class=\"__1 _13\"></span>afe <span class=\"__1 _e\"> </span>de  Otros  ga<span class=\"__1 _10\"></span>stos  de explotaci\u00f3n (Nota <span class=\"ls7_1\">22<span class=\"__1 _13\"></span></span>)). A <span class=\"ls0_1\">31 d<span class=\"__1 _13\"></span>e diciembre de <span class=\"__1 _13\"></span>2024 y<span class=\"__1 _13\"></span> 2023, de acuerd<span class=\"__1 _13\"></span>o con las <span class=\"__1 _13\"></span>estimaciones y proyeccio<span class=\"__1 _13\"></span>nes de que dispon<span class=\"__1 _13\"></span>en </span>los <span class=\"__1 _b_1\"> </span>Administradores <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>Sociedad <span class=\"__1 _b_1\"> </span>Dom<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nante, <span class=\"__1 _b_1\"> </span>las <span class=\"__1 _b_1\"> </span>previsiones <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>resultad<span class=\"__1 _13\"></span>os  y <span class=\"__1 _b_1\"> </span>flujos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>caja descontados <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>esto <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>unidades <span class=\"__1 _10\"></span>generadoras de <span class=\"__1 _21\"></span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _21\"></span>sop<span class=\"__1 _13\"></span>ortan <span class=\"__1 _21\"></span>adec<span class=\"__1 _13\"></span>uadamente <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>or contable<span class=\"__1 _13\"></span> de los activos afectos a <span class=\"__1 _13\"></span>los mismos y, por tanto, sus corr<span class=\"__1 _13\"></span>espondientes fondos de comercio.<span class=\"__1 _12\"></span> A <span class=\"__1 _13\"></span><span class=\"ls0_1\">31 de<span class=\"__1 _13\"></span> diciembre<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y 2023<span class=\"__1 _13\"></span><span class=\"ls9_1\">, </span>del <span class=\"__1 _13\"></span>an\u00e1lisis <span class=\"__1 _13\"></span>de sens<span class=\"__1 _13\"></span>ibili<span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>ad realiza<span class=\"__1 _13\"></span>do ante <span class=\"__1 _13\"></span>variaciones <span class=\"__1 _13\"></span>planteadas </span>como <span class=\"__1 _13\"></span>razonabl<span class=\"__1 _13\"></span>emente <span class=\"__1 _13\"></span>posibles <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>princ<span class=\"__1 _13\"></span>ipales <span class=\"__1 _13\"></span>hip\u00f3tesis <span class=\"__1 _13\"></span>clave<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>(s<span class=\"__1 _13\"></span>eg\u00fan<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>des<span class=\"__1 _13\"></span>crito <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _12\"></span>5-<span class=\"__1 _13\"></span><span class=\"ls7_1\">d)<span class=\"lse_1\">, <span class=\"__1 _13\"></span></span></span>no se deriva impacto <span class=\"__1 _13\"></span>por deterioro de acuerdo con l<span class=\"__1 _13\"></span>as mi<span class=\"__1 _10\"></span>smas v<span class=\"__1 _13\"></span>ariables utilizadas<span class=\"__1 _13\"></span>. 9.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Activos intangibles<span class=\"__1 _13\"></span> </span>El desglose<span class=\"__1 _13\"></span> del saldo <span class=\"__1 _13\"></span>y movimientos<span class=\"__1 _13\"></span> de este <span class=\"__1 _13\"></span>ep\u00edgrafe de <span class=\"__1 _13\"></span>los balances <span class=\"__1 _13\"></span>consolidados <span class=\"__1 _13\"></span>adjuntos al <span class=\"__1 _12\"></span>31<span class=\"__1 _13\"></span> de diciembre de 202<span class=\"__1 _13\"></span>4 y 2023 es el siguiente:<span class=\"__1 _13\"></span>Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas Traspasos Bajas de 31/12/2023 31/12/2024 conversi\u00f3n Propiedad Indus<span class=\"__1 _10\"></span>trial 2.102.789  54.712  38 <span class=\"ls0_1\"> </span>(8.323) 44.204  2.193.420  1<span class=\"__1 _55\"> </span>Gastos de desar<span class=\"__1 _10\"></span>rollo<span class=\"__1 _55\"> </span>87.997  20.354  - - 3.027  111.378  Aplicaciones in<span class=\"__1 _10\"></span>form\u00e1ticas 103.326  5.201  4.969  (19.642) 88 <span class=\"ls0_1\"> </span>93.942  Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso 55.049  19.511  (5.007) (1.713) - 67.840  Total coste A<span class=\"__1 _10\"></span>ctivos intangibles 2.349.161  99.778  - (29.678) 47.319  2.466.580  A. Acum. Prop<span class=\"__1 _10\"></span>iedad Industrial (1.013.911) (105.771) - 6.561  (20.172) (1.133.293) A. Acum. Gasto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> desarrollo (2.246) (962)<span class=\"ls0_1\"> </span>- - (35)<span class=\"ls0_1\"> </span>(3.243) A. Acum. Apli<span class=\"__1 _10\"></span>caciones inform\u00e1t<span class=\"__1 _16\"></span>ic<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (85.663) (7.703) - 19.490  (74)<span class=\"ls0_1\"> </span>(73.950) Total A. Acum. <span class=\"__1 _10\"></span>Activos intangible<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (1.101.820) (114.436) - 26.051  (20.281) (1.210.486) P\u00e9rdidas por de<span class=\"__1 _10\"></span>terioro (295.926) (31.242) - 21.344  (13.303) (319.127) Valor Neto Activos<span class=\"__1 _16\"></span> Intangibles 951.415  (45.900) - 17.717  13.735  936.967  1 Las <span class=\"__1 _13\"></span>alta<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ep<span class=\"__1 _10\"></span>\u00edgrafe Gastos de <span class=\"__1 _13\"></span>desarr<span class=\"__1 _10\"></span>ollo incluyen <span class=\"__1 _13\"></span>20.354 <span class=\"__1 _13\"></span>mile<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de euros <span class=\"__1 _13\"></span>de gastos <span class=\"__1 _13\"></span>gen<span class=\"__1 _10\"></span>erados internamente en <span class=\"__1 _13\"></span>el ejercicio anual terminado el<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>31 de<span class=\"__1 _16\"></span> diciembre de 2024. Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas Traspasos Bajas de 31/12/2022 31/12/2023 conversi\u00f3n Propiedad Indus<span class=\"__1 _10\"></span>trial 1.968.785  121.031  178.529  (137.231) (28.325) 2.102.789  1<span class=\"__1 _55\"> </span>Gastos de desar<span class=\"__1 _10\"></span>rollo<span class=\"__1 _55\"> </span>81.602  9.016  (33)<span class=\"ls0_1\"> </span>(1.990) (598)<span class=\"ls0_1\"> </span>87.997  Aplicaciones in<span class=\"__1 _10\"></span>form\u00e1ticas 94.582  3.586  5.241  (35)<span class=\"ls0_1\"> </span>(48)<span class=\"ls0_1\"> </span>103.326  Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso 160.526  78.253  (183.737) - 7 <span class=\"ls0_1\"> </span>55.049  Total coste A<span class=\"__1 _10\"></span>ctivos intangibles 2.305.495  211.886  - (139.256) (28.964) 2.349.161  A. Acum. Prop<span class=\"__1 _10\"></span>iedad Industrial (978.115) (94.779) - 48.888  10.095  (1.013.911) A. Acum. Gasto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> desarrollo (1.503) (739)<span class=\"ls0_1\"> </span>- - (4)<span class=\"ls0_1\"> </span>(2.246) A. Acum. Apli<span class=\"__1 _10\"></span>caciones inform\u00e1t<span class=\"__1 _16\"></span>ic<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (79.056) (6.679) - 26 <span class=\"ls0_1\"> </span>46 <span class=\"ls0_1\"> </span>(85.663) Total A. Acum. <span class=\"__1 _10\"></span>Activos intangible<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (1.058.674) (102.197) - 48.914  10.137  (1.101.820) P\u00e9rdidas por de<span class=\"__1 _10\"></span>terioro (348.144) (47.330) - 89.152  10.396  (295.926) Valor Neto Activos<span class=\"__1 _16\"></span> I<span class=\"__1 _13\"></span>nta<span class=\"__1 _10\"></span>ngibles 898.677  62.359  - (1.190) (8.431) 951.415  1 Las <span class=\"__1 _13\"></span>altas <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ep\u00edgrafe Gastos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _13\"></span>9.<span class=\"ls2_1\">016</span> <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>gas<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>gene<span class=\"__1 _10\"></span>rados <span class=\"__1 _13\"></span>inter<span class=\"__1 _16\"></span>namente <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio anual terminado el<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>31 de<span class=\"__1 _16\"></span> diciembre de 2023<span class=\"__1 _55\"> </span>. Los <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _12\"></span>intan<span class=\"__1 _13\"></span>gi<span class=\"__1 _10\"></span>bles <span class=\"__1 _12\"></span>des<span class=\"__1 _13\"></span>critos <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>cuadro <span class=\"__1 _12\"></span>anter<span class=\"__1 _13\"></span>ior <span class=\"__1 _13\"></span>son <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>vi<span class=\"__1 _13\"></span>da <span class=\"__1 _13\"></span>\u00fatil <span class=\"__1 _12\"></span>defin<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>da <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>su <span class=\"__1 _12\"></span>may<span class=\"__1 _13\"></span>or\u00eda <span class=\"__1 _13\"></span>han<span class=\"__1 _13\"></span> sido <span class=\"__1 _14\"></span>adquiridos <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>terceros <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>como <span class=\"__1 _12\"></span>una <span class=\"__1 _14\"></span>parte <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>ombinaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>negocio<span class=\"__1 _13\"></span>s, <span class=\"__1 _14\"></span>salvo <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>gast<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>de desarrollo g<span class=\"__1 _13\"></span>enerados intern<span class=\"__1 _13\"></span>amente descritos m<span class=\"__1 _13\"></span>\u00e1s adelante en <span class=\"__1 _13\"></span>esta Nota. <span class=\"__1 _13\"></span>No <span class=\"__1 _13\"></span>existen activos <span class=\"__1 _13\"></span>sujetos a garant\u00edas sobre deudas. Durante <span class=\"__1 _21\"></span>el <span class=\"__1 _16\"></span>ejercicio <span class=\"__1 _16\"></span>2024,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>principales <span class=\"__1 _16\"></span>adiciones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>activos <span class=\"__1 _21\"></span>in<span class=\"__1 _13\"></span>tangibles <span class=\"__1 _21\"></span>han <span class=\"__1 _21\"></span>asc<span class=\"__1 _13\"></span>endido <span class=\"__1 _21\"></span>a <span class=\"ls7_1\">99</span>,8 <span class=\"__1 _21\"></span>millones de euros y corres<span class=\"__1 _13\"></span>ponden a: - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _12\"></span>fe<span class=\"__1 _13\"></span>brero <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2024, <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>firm\u00f3 <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>acuerdo <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>desarrollo <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>licencia <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>Novo <span class=\"__1 _14\"></span>Nordisk <span class=\"__1 _14\"></span>po<span class=\"__1 _10\"></span>r <span class=\"__1 _14\"></span>los<span class=\"__1 _13\"></span> derechos <span class=\"__1 _c\"> </span>sobre <span class=\"__1 _1c\"> </span>NN-88<span class=\"__1 _13\"></span>28 <span class=\"__1 _f\"> </span>para<span class=\"__1 _13\"></span> <span class=\"__1 _f\"> </span>su<span class=\"__1 _13\"></span> <span class=\"__1 _f\"> </span>uso<span class=\"__1 _13\"></span> <span class=\"__1 _f\"> </span>en <span class=\"__1 _1c\"> </span>varios <span class=\"__1 _c\"> </span>camp<span class=\"__1 _13\"></span>os, <span class=\"__1 _c\"> </span>incluyendo <span class=\"__1 _1c\"> </span>enfermedades dermatol\u00f3gicas <span class=\"__1 _d\"> </span>inflamatorias <span class=\"__1 _19\"></span>inmunes. <span class=\"__1 _d\"> </span>NN-8828 <span class=\"__1 _d\"> </span>es <span class=\"__1 _19\"></span>un <span class=\"__1 _19\"></span>bloqu<span class=\"__1 _13\"></span>eador <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>IL<span class=\"__1 _13\"></span>-21 <span class=\"__1 _19\"></span>que <span class=\"__1 _d\"> </span>i<span class=\"__1 _10\"></span>nhibe <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>as<span class=\"__1 _13\"></span> funciones <span class=\"__1 _27\"> </span>pa<span class=\"__1 _10\"></span>tofisiol\u00f3g<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cas <span class=\"__1 _27\"> </span>ind<span class=\"__1 _16\"></span>uc<span class=\"__1 _13\"></span>idas <span class=\"__1 _26\"> </span>por <span class=\"__1 _27\"> </span>esta <span class=\"__1 _27\"> </span>citoci<span class=\"__1 _10\"></span>na <span class=\"__1 _27\"> </span>en <span class=\"__1 _26\"> </span>varias <span class=\"__1 _27\"> </span>enfermedades inmunomoduladas.<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Bajo <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>t\u00e9rminos <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>acuerdo, <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>ha<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>realizado <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>pago <span class=\"__1 _12\"></span>inicial <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>10 millones <span class=\"__1 _13\"></span>de euros, <span class=\"__1 _13\"></span>y el <span class=\"__1 _13\"></span>acuerdo incluye <span class=\"__1 _13\"></span>diversos <span class=\"__1 _13\"></span>hitos de <span class=\"__1 _13\"></span>desarrollo (h<span class=\"__1 _13\"></span>asta un m<span class=\"__1 _13\"></span>\u00e1ximo de <span class=\"__1 _13\"></span>140 millones de euros) e hi<span class=\"__1 _13\"></span>tos por alcanzar determinados<span class=\"__1 _13\"></span> umbrales de venta.<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _16\"></span>marzo de <span class=\"__1 _21\"></span>2024,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>irm\u00f3 <span class=\"__1 _21\"></span>un<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>acuer<span class=\"__1 _13\"></span>do <span class=\"__1 _21\"></span>con Eloxx <span class=\"__1 _21\"></span>Ph<span class=\"__1 _13\"></span>armaceuticals<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>Inc. <span class=\"__1 _16\"></span>por los <span class=\"__1 _16\"></span>derechos <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ob<span class=\"__1 _10\"></span>re ZKN-013, <span class=\"__1 _d\"> </span>incluyendo <span class=\"__1 _d\"> </span>su <span class=\"__1 _d\"> </span>uso <span class=\"__1 _d\"> </span>en <span class=\"__1 _19\"></span>enferme<span class=\"__1 _13\"></span>dades <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>ermatol\u00f3gicas <span class=\"__1 _d\"> </span>hu\u00e9rfanas. <span class=\"__1 _d\"> </span>ZKN<span class=\"__1 _13\"></span>-013 <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>un f\u00e1rmaco <span class=\"__1 _21\"></span>ora<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>potencialment<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>prometedor <span class=\"__1 _16\"></span>para <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>lectura <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>mutac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _16\"></span>sin <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>entido, <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>permite a las c\u00e9lulas <span class=\"__1 _13\"></span>hu\u00e9sped producir <span class=\"__1 _13\"></span>prote\u00ednas funcionales <span class=\"__1 _13\"></span>que c<span class=\"__1 _13\"></span>ontrarrestan la caus<span class=\"__1 _13\"></span>a ra\u00edz de estas<span class=\"__1 _13\"></span> enfermedades <span class=\"__1 _13\"></span>dermatol\u00f3gic<span class=\"__1 _13\"></span>as raras<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>potencialmente <span class=\"__1 _13\"></span>otras <span class=\"__1 _13\"></span>enfermedades. <span class=\"__1 _13\"></span>Bajo <span class=\"__1 _13\"></span>los t\u00e9rm<span class=\"__1 _13\"></span>inos de este acu<span class=\"__1 _13\"></span>erdo, el Grupo <span class=\"__1 _13\"></span>ha devengado <span class=\"__1 _13\"></span>5,4 millones <span class=\"__1 _13\"></span>de d\u00f3lares (eq<span class=\"__1 _13\"></span>ui<span class=\"__1 _10\"></span>valentes <span class=\"__1 _13\"></span>a <span class=\"ls7_1\">5,0</span> m<span class=\"__1 _13\"></span>illones de <span class=\"__1 _13\"></span>euros), <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cuales <span class=\"__1 _13\"></span>2,4 <span class=\"__1 _13\"></span>millo<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>d\u00f3lares<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>est\u00e1n <span class=\"__1 _13\"></span>pendiente <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>pago <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>diciembre de <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>Nota <span class=\"__1 _16\"></span><span class=\"ls7_1\">19<span class=\"ls0_1\">-</span>b)<span class=\"__1 _13\"></span><span class=\"ls0_1\">. <span class=\"__1 _16\"></span>Adicionalmente,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _10\"></span>este <span class=\"__1 _16\"></span>acu<span class=\"__1 _13\"></span>erdo <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ncluyen <span class=\"__1 _16\"></span>diversos <span class=\"__1 _16\"></span>h<span class=\"__1 _13\"></span>itos <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>desarr<span class=\"__1 _13\"></span>ollo, </span></span>comercializaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>canzar <span class=\"__1 _13\"></span>deter<span class=\"__1 _13\"></span>minados <span class=\"__1 _13\"></span>umbrales <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>venta, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>imp<span class=\"__1 _13\"></span>orte <span class=\"__1 _13\"></span>m\u00e1ximo <span class=\"__1 _13\"></span>de 464 millones de d\u00f3lar<span class=\"__1 _13\"></span>es. - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _16\"></span>julio de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>2<span class=\"__1 _13\"></span>024, <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>firm\u00f3 una <span class=\"__1 _16\"></span>adenda <span class=\"__1 _10\"></span>al <span class=\"__1 _16\"></span>contrato<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>con Athenex <span class=\"__1 _16\"></span>mediante la <span class=\"__1 _16\"></span>cual <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>modificaban algunos <span class=\"__1 _12\"></span>t\u00e9rminos <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>contrato <span class=\"__1 _12\"></span>origin<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span> <span class=\"__1 _14\"></span>firmado <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>2017. <span class=\"__1 _12\"></span>De <span class=\"__1 _12\"></span>resu<span class=\"__1 _13\"></span>ltas <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>esta <span class=\"__1 _14\"></span>ad<span class=\"__1 _10\"></span>enda, <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>han desembolsado <span class=\"__1 _16\"></span>8,3 <span class=\"__1 _16\"></span>millones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>d\u00f3lar<span class=\"__1 _13\"></span>es <span class=\"__1 _21\"></span>(equ<span class=\"__1 _13\"></span>ivalentes <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>7,6 <span class=\"__1 _16\"></span>millones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>euros<span class=\"__1 _13\"></span>) <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>adquisici\u00f3n<span class=\"__1 _13\"></span> de <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>derechos <span class=\"__1 _d\"> </span>para <span class=\"__1 _14\"></span>todo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>mund<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>del <span class=\"__1 _19\"></span>pro<span class=\"__1 _13\"></span>ducto <span class=\"__1 _14\"></span>comerc<span class=\"__1 _13\"></span>ializado <span class=\"__1 _14\"></span>baj<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"> </span>marc<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omercial Klisyri. - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _13\"></span>noviembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024<span class=\"__1 _13\"></span> se <span class=\"__1 _13\"></span>deveng<span class=\"__1 _13\"></span>\u00f3 <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cuarto <span class=\"__1 _13\"></span>hito <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>ventas <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Ilumetri <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Sun<span class=\"__1 _13\"></span> Pharma, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span><span class=\"ls7_1\">45</span> <span class=\"__1 _13\"></span>millones de <span class=\"__1 _13\"></span>d\u00f3lares<span class=\"__1 _13\"></span> (equivalentes <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>43<span class=\"__1 _13\"></span>,3 millo<span class=\"__1 _13\"></span>nes de <span class=\"__1 _13\"></span>euros). <span class=\"__1 _13\"></span>Est\u00e1<span class=\"__1 _13\"></span> pendiente de pago a <span class=\"__1 _13\"></span>31 de diciembre de 202<span class=\"__1 _13\"></span>4 (Nota <span class=\"lsc_1\">19</span>-<span class=\"ls7_1\">b)<span class=\"lsd_1\">).</span></span> - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _13\"></span>dici<span class=\"ls7_1\">em</span>bre<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span><span class=\"ls7_1\">ha <span class=\"__1 _13\"></span></span>dev<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>gado <span class=\"__1 _13\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>segundo <span class=\"__1 _13\"></span>hito <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>ventas <span class=\"__1 _13\"></span>vincu<span class=\"__1 _13\"></span>lado <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>de licencia con <span class=\"__1 _16\"></span>MC2 Therapeutics (bajo <span class=\"__1 _16\"></span>el cual <span class=\"__1 _16\"></span>se comercializa el <span class=\"__1 _16\"></span>producto Wynzora), por <span class=\"__1 _16\"></span>importe<span class=\"__1 _13\"></span> de <span class=\"ls0_1\">4 millones de e<span class=\"__1 _13\"></span>uros y que se ha pagad<span class=\"__1 _13\"></span>o en enero de 2025 (Not<span class=\"__1 _13\"></span>a <span class=\"lsc_1\">19<span class=\"__1 _16\"></span><span class=\"ls0_1\">-<span class=\"__1 _13\"></span><span class=\"ls7_1\">b)</span>. </span></span></span>- <span class=\"__1 _a_1\"> </span>Tras la aprobaci\u00f3n por la p<span class=\"__1 _13\"></span>arte de<span class=\"__1 _10\"></span> la EMA de Ebglys<span class=\"__1 _13\"></span>s en noviembre de 2023 (indicado para <span class=\"__1 _13\"></span>la dermatitis at\u00f3pica) se <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>menzaron a <span class=\"__1 _16\"></span>ca<span class=\"__1 _13\"></span>pitalizar <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iertos estudios <span class=\"__1 _16\"></span>cl\u00ed<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>cos relacionados con este producto (pri<span class=\"__1 _13\"></span>ncipalmente u<span class=\"__1 _13\"></span>no de segur<span class=\"__1 _13\"></span>idad a <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>argo <span class=\"__1 _13\"></span>plazo y otr<span class=\"__1 _13\"></span>o para r<span class=\"__1 _13\"></span>ecopilar datos <span class=\"__1 _13\"></span>mediante biomarcadores con pacientes de <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>iferentes pa\u00edses <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>Europa). El importe total capitalizado<span class=\"__1 _13\"></span> en 2024 asciende a <span class=\"__1 _13\"></span>20,4 millones de euros.<span class=\"__1 _13\"></span> Durante <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _16\"></span>202<span class=\"__1 _13\"></span>3, <span class=\"__1 _16\"></span>las prin<span class=\"__1 _10\"></span>cipales adiciones <span class=\"__1 _16\"></span>de activos <span class=\"__1 _16\"></span>intangibles ascendi<span class=\"__1 _13\"></span>eron <span class=\"__1 _16\"></span><span class=\"lsc_1\">a <span class=\"__1 _16\"></span><span class=\"ls0_1\">211,9 millones </span></span>de euros y corres<span class=\"__1 _13\"></span>pond<span class=\"ls9_1\">\u00eda<span class=\"__1 _16\"></span><span class=\"ls0_1\">n <span class=\"__1 _13\"></span>a: </span></span>-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Con <span class=\"__1 _19\"></span>fech<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>ef<span class=\"__1 _13\"></span>ectiva <span class=\"__1 _19\"></span>1 <span class=\"__1 _19\"> </span>de <span class=\"__1 _d\"> </span>enero <span class=\"__1 _19\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>2023, <span class=\"__1 _d\"> </span>entr\u00f3 <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>vigor <span class=\"__1 _d\"> </span>el<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>acuerdo <span class=\"__1 _19\"></span>con <span class=\"__1 _d\"> </span>MSD <span class=\"__1 _19\"></span>Internat<span class=\"__1 _13\"></span>ional </span>Business <span class=\"__1 _12\"></span>GmbH <span class=\"__1 _12\"></span>mediante <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>cual <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>acord\u00f3 <span class=\"__1 _13\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _13\"></span>extensi\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>derechos <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>territorio<span class=\"__1 _13\"></span> espa\u00f1ol (que finalizaban el 31 de diciembre de 2023) para los productos comercializados bajo<span class=\"__1 _13\"></span> las <span class=\"__1 _19\"></span>marcas <span class=\"__1 _d\"> </span>Efficib <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>Tesavel, <span class=\"__1 _19\"></span>indi<span class=\"__1 _13\"></span>cados <span class=\"__1 _19\"></span>para <span class=\"__1 _d\"> </span>el <span class=\"__1 _14\"></span>tratamiento<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>diabetes <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>que <span class=\"__1 _14\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>Grup<span class=\"__1 _13\"></span>o comercializa <span class=\"__1 _19\"></span>desde <span class=\"__1 _19\"></span>2009. <span class=\"__1 _19\"> </span>Bajo <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>t\u00e9rm<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nos <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>este <span class=\"__1 _19\"></span>acuerdo, <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>derechos <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"> </span>ex<span class=\"__1 _13\"></span>tendieron hasta <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>31 <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2025, <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>des<span class=\"__1 _13\"></span>embolsaron <span class=\"__1 _14\"></span>18 <span class=\"__1 _14\"></span>millones <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _14\"></span>en marzo de 2023.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>El <span class=\"__1 _21\"></span>3 <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>febrer<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>2023,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>firm\u00f3 <span class=\"__1 _16\"></span>un <span class=\"__1 _21\"></span>acu<span class=\"__1 _13\"></span>erdo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>com<span class=\"__1 _13\"></span>pra <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>DFT<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>El <span class=\"__1 _21\"></span>Globo <span class=\"__1 _16\"></span>S.L. <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>derech<span class=\"__1 _13\"></span>os </span>de <span class=\"__1 _13\"></span>diversos <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>comercializados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>Espa\u00f1a <span class=\"__1 _13\"></span>bajo <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>marca c<span class=\"__1 _13\"></span>omercial <span class=\"__1 _13\"></span>Physiorelax. <span class=\"__1 _13\"></span>Bajo los t\u00e9rminos<span class=\"__1 _13\"></span> de dicho <span class=\"__1 _13\"></span>acuerdo, el <span class=\"__1 _13\"></span>Grupo desembo<span class=\"__1 _13\"></span>ls\u00f3 en f<span class=\"__1 _13\"></span>ebrero unos 1<span class=\"__1 _13\"></span>1,7 millones<span class=\"__1 _12\"></span> de <span class=\"__1 _13\"></span>euros, quedando <span class=\"__1 _d\"> </span>pendiente <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>pago <span class=\"__1 _19\"> </span>0,7<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>millones <span class=\"__1 _d\"> </span>pagaderos <span class=\"__1 _d\"> </span>18 <span class=\"__1 _19\"></span>meses <span class=\"__1 _d\"> </span>tras <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _19\"> </span>efect<span class=\"__1 _13\"></span>iva <span class=\"__1 _19\"></span>del acuerdo (pagados e<span class=\"__1 _13\"></span>n julio de 2024). -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>En marz<span class=\"__1 _13\"></span>o de 2<span class=\"__1 _13\"></span>023, se <span class=\"__1 _13\"></span>realiz\u00f3 <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> pa<span class=\"__1 _13\"></span>go de <span class=\"__1 _13\"></span>7,5 millones <span class=\"__1 _13\"></span>de d\u00f3<span class=\"__1 _13\"></span>lares (equivalentes <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>7,1 millones </span>de euros) en virtud <span class=\"__1 _13\"></span>de la adenda al contrato de licenci<span class=\"__1 _13\"></span>a de Ilumetri con Sun Pharm<span class=\"__1 _13\"></span>a. En virtud de dicha adenda el G<span class=\"__1 _13\"></span>rupo desembolsar\u00eda hasta 10 m<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>llones de d\u00f3lares<span class=\"__1 _13\"></span> adici<span class=\"__1 _13\"></span>onales en funci\u00f3n de ciertos hitos<span class=\"__1 _13\"></span> regulatorios para una nu<span class=\"__1 _13\"></span>eva indicaci\u00f3n s<span class=\"__1 _13\"></span>obre dicho producto. Adic<span class=\"__1 _13\"></span>ionalmente<div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _16\"></span>noviembre <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2023 <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>deveng\u00f3 <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>tercer <span class=\"__1 _16\"></span>h<span class=\"__1 _13\"></span>ito <span class=\"__1 _21\"></span>por <span class=\"__1 _16\"></span>ventas <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>este <span class=\"__1 _16\"></span>mismo <span class=\"__1 _16\"></span>contrat<span class=\"__1 _13\"></span>o, <span class=\"__1 _21\"></span>por <span class=\"__1 _16\"></span>importe<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _16\"></span>20 <span class=\"__1 _16\"></span>mi<span class=\"__1 _13\"></span>llones <span class=\"__1 _21\"></span>de d\u00f3lares <span class=\"__1 _21\"></span>(<span class=\"__1 _13\"></span>equivalentes <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>1<span class=\"__1 _13\"></span>8,3 <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>euros). El<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>pa<span class=\"__1 _13\"></span>go<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>se <span class=\"__1 _10\"></span>produjo <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>enero<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y127_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de 2024, estando pen<span class=\"__1 _13\"></span>diente de pago a 31 de diciembr<span class=\"__1 _13\"></span>e de 202<span class=\"__1 _13\"></span>3 (Nota <span class=\"lsc_1\">19</span>-<span class=\"ls7_1\">b)<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x62 h1_1 y24a ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>En <span class=\"__1 _12\"></span>ag<span class=\"__1 _13\"></span>osto <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2023, <span class=\"__1 _12\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>firm\u00f3 <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>acuerd<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>para <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>ad<span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>isici\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>derechos <span class=\"__1 _14\"></span>exclusivos <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e </span></div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y24b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Prometax\u00ae <span class=\"__1 _c\"> </span>en <span class=\"__1 _f\"> </span>Espa\u00f1a <span class=\"__1 _c\"> </span>a <span class=\"__1 _f\"> </span>Novartis<span class=\"__1 _13\"></span> <span class=\"__1 _18\"> </span>AG, <span class=\"__1 _c\"> </span>un <span class=\"__1 _f\"> </span>prod<span class=\"__1 _13\"></span>ucto <span class=\"__1 _f\"> </span>para <span class=\"__1 _f\"> </span>tratar <span class=\"__1 _c\"> </span>el <span class=\"__1 _f\"> </span>a<span class=\"__1 _13\"></span>lzh\u00e9imer. <span class=\"__1 _f\"> </span>Como </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y24c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consecuencia <span class=\"__1 _13\"></span>de dicho <span class=\"__1 _13\"></span>acuerdo, <span class=\"__1 _13\"></span>se registr\u00f3 <span class=\"__1 _13\"></span>un activo <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>valor de <span class=\"__1 _13\"></span>52,7 <span class=\"__1 _13\"></span>mill<span class=\"__1 _10\"></span>ones <span class=\"__1 _13\"></span>de eur<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>(45<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y24d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones <span class=\"__1 _13\"></span>pagados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>momento <span class=\"__1 _13\"></span>inicial <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>7,7 <span class=\"__1 _13\"></span>millones<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que c<span class=\"__1 _13\"></span>orresponden <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>valor<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>actual <span class=\"__1 _13\"></span>neto </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y24e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de un pago <span class=\"__1 _13\"></span>aplazado de 10 <span class=\"__1 _13\"></span>millones de euros <span class=\"__1 _13\"></span>pagadero como m\u00e1x<span class=\"__1 _13\"></span>imo en diciembr<span class=\"__1 _13\"></span>e de 2028, </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3c0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nota <span class=\"ls7_1\">19</span>-<span class=\"ls7_1\">b)<span class=\"lsd_1\">).<span class=\"__1 _13\"></span></span></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x62 h1_1 y250 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>En <span class=\"__1 _12\"></span>octubre <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>2023<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>se <span class=\"__1 _14\"></span>pag\u00f3 <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>primer <span class=\"__1 _12\"></span>h<span class=\"__1 _13\"></span>ito <span class=\"__1 _13\"></span>por <span class=\"__1 _14\"></span>ventas <span class=\"__1 _12\"></span>vinculado <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>acuerdo <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>licencia <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3c1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">MC2 <span class=\"__1 _d\"> </span>T<span class=\"__1 _13\"></span>herapeutics <span class=\"__1 _d\"> </span>(<span class=\"__1 _13\"></span>bajo <span class=\"__1 _d\"> </span>el <span class=\"__1 _e\"> </span>cual <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>comercial<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>za <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>producto <span class=\"__1 _e\"> </span>Wynzora), <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>importe <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>2 </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3c2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones de euros.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x62 h1_1 y3c3 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>El <span class=\"__1 _21\"></span>17 <span class=\"__1 _16\"></span>novi<span class=\"__1 _13\"></span>embre <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>2023, <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>EMA <span class=\"__1 _16\"></span>anunc<span class=\"__1 _13\"></span>i\u00f3 <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>aprobaci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>Ebglyss <span class=\"__1 _16\"></span>(indicado <span class=\"__1 _16\"></span>para <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>dermatitis<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 ye_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">at\u00f3pica), producto<span class=\"__1 _13\"></span> para el cual el Grupo t<span class=\"__1 _13\"></span>iene los derechos com<span class=\"__1 _13\"></span>erciales para Europa <span class=\"__1 _13\"></span>en virtud </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3c4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>licencia <span class=\"__1 _13\"></span>firmado <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Lilly, <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>explica <span class=\"__1 _13\"></span>m\u00e1s <span class=\"__1 _13\"></span>adela<span class=\"__1 _13\"></span>nte <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> esta<span class=\"__1 _13\"></span> Nota. <span class=\"__1 _13\"></span>Com<span class=\"__1 _13\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y181 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consecuencia de dicha aprobaci\u00f3n, se deveng\u00f3 el<span class=\"__1 _16\"></span> pag<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de un hito que ascendi\u00f3 a 20 <span class=\"__1 _16\"></span>mil<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ones </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y182 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>\u00f3lares <span class=\"__1 _e\"> </span>(equivalent<span class=\"__1 _13\"></span>es <span class=\"__1 _e\"> </span>a  18,3 <span class=\"__1 _e\"> </span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _e\"> </span>de  euros).  A<span class=\"__1 _10\"></span>dicionalmente,<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>tras  el <span class=\"__1 _e\"> </span>lanzamien<span class=\"__1 _13\"></span>to </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3c5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercial de Ebglyss en Alemania durante el mes de diciembre de 2023, se deveng\u00f3 otro hito </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3c6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _12\"></span>45 <span class=\"__1 _14\"></span>millones <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>d\u00f3lares <span class=\"__1 _14\"></span>(equivalentes <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>41,7 <span class=\"__1 _12\"></span>millon<span class=\"__1 _13\"></span>es <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>euros). <span class=\"__1 _14\"></span>Este <span class=\"__1 _12\"></span>\u00faltim<span class=\"__1 _13\"></span>o, <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>pag\u00f3<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>en </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3c7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">enero de 2024, estando<span class=\"__1 _13\"></span> pendiente de pago a 31 de di<span class=\"__1 _13\"></span>ciembre de 202<span class=\"__1 _13\"></span>3 (Nota <span class=\"lsc_1\">19</span>-<span class=\"ls7_1\">b)<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x62 h1_1 y2ed ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>En <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>202<span class=\"__1 _13\"></span>3, s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>avanz\u00f3 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>siguiente <span class=\"__1 _13\"></span>fas<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>IL<span class=\"__1 _13\"></span>-2Mu-F<span class=\"__1 _13\"></span>c <span class=\"__1 _13\"></span>(vinculado </span></div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3c8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">al <span class=\"__1 _16\"></span>acuerdo de <span class=\"__1 _16\"></span>desarr<span class=\"__1 _13\"></span>ollo <span class=\"__1 _21\"></span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>Simcere, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _16\"></span>se explica <span class=\"__1 _16\"></span>m\u00e1s adelante <span class=\"__1 _16\"></span>en esta <span class=\"__1 _16\"></span>Nota), moti<span class=\"__1 _10\"></span>vo po<span class=\"__1 _10\"></span>r </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3c9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el cual se deveng\u00f3 un hito por importe de 4 millones de d\u00f3lares (equival<span class=\"__1 _13\"></span>ente a 3,7 millones de </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y189 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros). El pago <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>re<span class=\"__1 _13\"></span>aliz\u00f3 <span class=\"__1 _10\"></span>en enero de 2024, estando pendiente de <span class=\"__1 _10\"></span>pago a 31 de <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>iciembre de </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y18a ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">202<span class=\"ls0_1\">3 (Nota </span>19<span class=\"ls0_1\">-<span class=\"__1 _13\"></span></span>b)<span class=\"ls0_1\">. </span></div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x62 h1_1 y3ca ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>En <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>2023, <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>firm\u00f3 <span class=\"__1 _14\"></span>un <span class=\"__1 _19\"></span>acuerdo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>investigaci\u00f3n <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>desarrollo <span class=\"__1 _19\"></span>con <span class=\"__1 _19\"></span>Etherna <span class=\"__1 _19\"></span>que </span></div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3cb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">supuso <span class=\"__1 _12\"></span>una <span class=\"__1 _12\"></span>alianza <span class=\"__1 _12\"></span>multidiana <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>esarrollar <span class=\"__1 _13\"></span>terapi<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>basadas <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>ARNm <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>dermatol<span class=\"__1 _13\"></span>og\u00eda </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3cc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">m\u00e9dica. Fruto de <span class=\"__1 _16\"></span>dicho<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>acuerdo,<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>se devengaron 8,5 millones de <span class=\"__1 _16\"></span>eur<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>com<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>pago in<span class=\"__1 _13\"></span>icial por la </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3cd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">propiedad <span class=\"__1 _e\"> </span>intelectual <span class=\"__1 _e\"> </span>m\u00e1s<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>7,8 <span class=\"__1 _e\"> </span>millones <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>euros <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>concepto <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>acc<span class=\"__1 _13\"></span>eso <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>plataforma </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3ce ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">tecnol\u00f3gica <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>Etherna <span class=\"__1 _14\"></span>(que <span class=\"__1 _14\"></span>representa <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>actual <span class=\"__1 _14\"></span>neto <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>3 <span class=\"__1 _14\"></span>pagos <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>2,<span class=\"__1 _13\"></span>8 <span class=\"__1 _12\"></span>millones <span class=\"__1 _14\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3cf ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros cada <span class=\"__1 _16\"></span>uno, con <span class=\"__1 _16\"></span>venci<span class=\"__1 _13\"></span>mi<span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>ntos <span class=\"__1 _16\"></span>en enero <span class=\"__1 _16\"></span>de 2024, diciembre <span class=\"__1 _16\"></span>de 202<span class=\"__1 _13\"></span>4 <span class=\"__1 _16\"></span>y diciembre de<span class=\"__1 _10\"></span> 2025). </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y39b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Estos <span class=\"__1 _b_1\"> </span>imp<span class=\"__1 _13\"></span>ortes <span class=\"__1 _b_1\"> </span>estaban <span class=\"__1 _17\"> </span>pendientes <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _b_1\"> </span>pago <span class=\"__1 _b_1\"> </span>a <span class=\"__1 _17\"> </span>31 <span class=\"__1 _b_1\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>diciembre <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e  2<span class=\"__1 _13\"></span>02<span class=\"__1 _13\"></span>3 <span class=\"__1 _b_1\"> </span>(Nota <span class=\"__1 _17\"> </span>18-b), </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3d0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">habi\u00e9ndose pagad<span class=\"__1 _13\"></span>o en enero de 2024 los<span class=\"__1 _13\"></span> 8,5 millones de euros d<span class=\"__1 _13\"></span>el pago inicial m\u00e1s el<span class=\"__1 _13\"></span> primer </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3d1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pago de 2,8 millones.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x62 h1_1 y3d2 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>De <span class=\"__1 _16\"></span>acuerd<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _16\"></span>lo <span class=\"__1 _16\"></span>menci<span class=\"__1 _13\"></span>onado <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>Not<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>5-<span class=\"ls7_1\">b)<span class=\"__1 _13\"></span></span>, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _16\"></span>ten\u00eda <span class=\"__1 _16\"></span>dos proyectos <span class=\"__1 _16\"></span>de desarrollo <span class=\"__1 _10\"></span>que </span></div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3d3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cumpl\u00edan <span class=\"__1 _f\"> </span>los <span class=\"__1 _f\"> </span>criteri<span class=\"__1 _13\"></span>os <span class=\"__1 _18\"> </span>de <span class=\"__1 _f\"> </span>capitalizaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _18\"> </span>y <span class=\"__1 _f\"> </span>que <span class=\"__1 _f\"> </span>fin<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>izaron <span class=\"__1 _1c\"> </span><span class=\"ls7_1\">en</span> <span class=\"__1 _f\"> </span>2023. <span class=\"__1 _f\"> </span>Dicho<span class=\"__1 _13\"></span>s <span class=\"__1 _18\"> </span>proyectos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3d4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">correspond\u00edan <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>estudios <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omplementarios <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>lanzar <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>prod<span class=\"__1 _13\"></span>ucto <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>tratamiento <span class=\"__1 _14\"></span>del </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3d5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">acn\u00e9 en territorio chino y u<span class=\"__1 _13\"></span>na nueva formulaci\u00f3n de un tratamiento para la ps<span class=\"__1 _13\"></span>oriasis que ya se </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3d6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">encuentra  comercializado  en  el  mercado  europeo.  El  i<span class=\"__1 _10\"></span>m<span class=\"__1 _13\"></span>porte  total <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>apitalizado  en <span class=\"__1 _e\"> </span>2023<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3d7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ascendi\u00f3 <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>3,8 <span class=\"__1 _12\"></span>millones <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> euros<span class=\"__1 _13\"></span>. <span class=\"__1 _13\"></span>Adicionalmente, <span class=\"__1 _13\"></span>tras<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _13\"></span>aprobaci\u00f3n <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>EMA </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3d8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>Ebglyss <span class=\"__1 _13\"></span>(indicado <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>dermatitis <span class=\"__1 _13\"></span>at\u00f3pica) <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>comenz<span class=\"__1 _13\"></span>aron <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>cap<span class=\"__1 _13\"></span>italizar <span class=\"__1 _13\"></span>ciertos <span class=\"__1 _13\"></span>estudios<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3d9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cl\u00ednicos relacionad<span class=\"__1 _13\"></span>os con este <span class=\"__1 _13\"></span>producto (pr<span class=\"__1 _13\"></span>incipalmente uno <span class=\"__1 _13\"></span>de seguridad a <span class=\"__1 _13\"></span>largo plazo y otro<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3da ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">para recopi<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ar <span class=\"__1 _13\"></span>datos mediante <span class=\"__1 _13\"></span>biomarcadores c<span class=\"__1 _13\"></span>on pacientes d<span class=\"__1 _13\"></span>e diferentes <span class=\"__1 _13\"></span>pa\u00edses de <span class=\"__1 _13\"></span>Europa). </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x63 h1_1 y3db ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El importe total capita<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>izado en 2023<span class=\"__1 _13\"></span> ascendi\u00f3 a 5,2 millones de euros.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x1_1 h1_1 y3dc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _13\"></span>bajas <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _13\"></span>obedecen <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>terminaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>del c<span class=\"__1 _13\"></span>ontrato <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Isolex, <span class=\"__1 _13\"></span>motivo <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l c<span class=\"__1 _13\"></span>ual<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>se </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x1_1 h1_1 y3dd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ha <span class=\"__1 _16\"></span>dad<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de baja <span class=\"__1 _16\"></span>el pago <span class=\"__1 _16\"></span>ini<span class=\"__1 _13\"></span>cial <span class=\"__1 _16\"></span>efectuado en <span class=\"__1 _16\"></span>2<span class=\"__1 _13\"></span>023 <span class=\"__1 _16\"></span>(1,7 millones <span class=\"__1 _16\"></span>de euros) y <span class=\"__1 _16\"></span>a la <span class=\"__1 _16\"></span>discontinuaci\u00f3n de <span class=\"__1 _16\"></span>u<span class=\"__1 _13\"></span>no </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x1_1 h1_1 y3de ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>proven\u00eda <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>toma <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ontrol <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>Aqua <span class=\"__1 _12\"></span>Pharmaceut<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cals <span class=\"__1 _12\"></span>(Altabax), <span class=\"__1 _12\"></span>cuyo <span class=\"__1 _12\"></span>valor </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x1_1 h1_1 y3df ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">neto <span class=\"__1 _21\"></span>contab<span class=\"__1 _13\"></span>le <span class=\"__1 _21\"></span>ascend\u00eda <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>0,7 <span class=\"__1 _16\"></span>millones <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>euros<span class=\"__1 _13\"></span>. <span class=\"__1 _21\"></span>Ambas <span class=\"__1 _16\"></span>bajas <span class=\"__1 _16\"></span>han <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>upuesto <span class=\"__1 _21\"></span>una <span class=\"__1 _16\"></span>p\u00e9rdida <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2,4 <span class=\"__1 _16\"></span>millones </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x1_1 h17_1 y3bb ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>registrado <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n el <span class=\"__1 _12\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cRes<span class=\"__1 _13\"></span>ultados <span class=\"__1 _13\"></span>netos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>enajenaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>ctivos\u201d <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x1_1 h1_1 y3bc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cuenta de p\u00e9r<span class=\"__1 _13\"></span>di<span class=\"__1 _10\"></span>das y g<span class=\"__1 _13\"></span>an<span class=\"__1 _10\"></span>ancias conso<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idada<span class=\"__1 _13\"></span> del ejercicio anua<span class=\"__1 _13\"></span>l terminado el 31 d<span class=\"__1 _13\"></span>e diciembre de<span class=\"__1 _13\"></span> 2024 </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x1_1 h1_1 y3e0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Nota <span class=\"__1 _14\"></span><span class=\"ls7_1\">22<span class=\"lsd_1\">).</span></span> <span class=\"__1 _12\"></span>Adiciona<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>mente,<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>2024 <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>han <span class=\"__1 _14\"></span>dado <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>baja <span class=\"__1 _14\"></span>aplicaci<span class=\"__1 _13\"></span>ones <span class=\"__1 _12\"></span>inform\u00e1<span class=\"__1 _13\"></span>ticas <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>estaban <span class=\"__1 _14\"></span>en </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x1_1 h1_1 y3e1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">desuso <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>cuyo <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>neto <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ontable <span class=\"__1 _13\"></span>era <span class=\"__1 _13\"></span>cero, <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>lo <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>ha <span class=\"__1 _12\"></span>tenido <span class=\"__1 _13\"></span>n<span class=\"__1 _13\"></span>ing\u00fan <span class=\"__1 _13\"></span>impacto <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>cue<span class=\"__1 _13\"></span>nta <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gsae\"><div class=\"t_1 m0_1 x1_1 h1_1 y3e2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">p\u00e9rdidas y gananc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>as consolidad<span class=\"__1 _13\"></span>a del ejercicio.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _13\"></span>baj<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _12\"></span>202<span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>obedec<span class=\"__1 _13\"></span><span class=\"ls9_1\">\u00eda<span class=\"__1 _16\"></span><span class=\"ls0_1\">n <span class=\"__1 _12\"></span>princ<span class=\"__1 _13\"></span>ipalmente <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>disconti<span class=\"__1 _13\"></span>nu<span class=\"__1 _10\"></span>aci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>uno <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>pr<span class=\"__1 _13\"></span>oductos </span></span></div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que <span class=\"__1 _13\"></span>proven\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>toma <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>control <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Aqua <span class=\"__1 _13\"></span>Pharmaceutica<span class=\"__1 _13\"></span>ls <span class=\"__1 _13\"></span>(Veltin),<span class=\"__1 _13\"></span> lo <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> ac<span class=\"__1 _13\"></span>arre\u00f3 u<span class=\"__1 _13\"></span>na <span class=\"__1 _13\"></span>p\u00e9rdida <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">1<span class=\"lse_1\">,2</span> millones de euros <span class=\"ff5_1\">registrada en el <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>p\u00edgrafe de <span class=\"__1 _10\"></span>\u201cResultados netos por enajenac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>ac<span class=\"__1 _13\"></span>tivos\u201d de l<span class=\"__1 _10\"></span>a </span></div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cuenta de p\u00e9r<span class=\"__1 _13\"></span>di<span class=\"__1 _10\"></span>das y gana<span class=\"__1 _13\"></span>ncias consolidada <span class=\"__1 _13\"></span>del ejercicio anual terminad<span class=\"__1 _13\"></span>o el 31 d<span class=\"__1 _13\"></span>e diciembre de 202<span class=\"__1 _13\"></span>3 </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y27e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Nota <span class=\"ls7_1\">22<span class=\"lsd_1\">).</span></span> Adi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ionalmente, se dieron de <span class=\"__1 _10\"></span>baja los derechos de <span class=\"__1 _10\"></span>otro de los <span class=\"__1 _16\"></span>prod<span class=\"__1 _13\"></span>uctos de esta UGE, <span class=\"__1 _16\"></span>cuyo </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y315 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">valor <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>eto <span class=\"__1 _12\"></span>contabl<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>era <span class=\"__1 _14\"></span>cero <span class=\"__1 _12\"></span>da<span class=\"__1 _13\"></span>do <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>estaba <span class=\"__1 _12\"></span>tot<span class=\"__1 _13\"></span>almente <span class=\"__1 _12\"></span>amort<span class=\"__1 _13\"></span>izado <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>deteriorado<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>si <span class=\"__1 _14\"></span>bien <span class=\"__1 _12\"></span>su <span class=\"__1 _14\"></span>valor </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y316 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">bruto ascend\u00eda a 1<span class=\"__1 _13\"></span>31,7 millones euros, lo que exp<span class=\"__1 _13\"></span>lica el grueso de las bajas de 2<span class=\"__1 _13\"></span>023. </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y12c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _14\"></span>2<span class=\"__1 _13\"></span>024 <span class=\"__1 _14\"></span>no <span class=\"__1 _d\"> </span>hay <span class=\"__1 _14\"></span>traspasos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>significativos<span class=\"__1 _13\"></span><span class=\"lse_1\">, <span class=\"__1 _19\"></span></span>estando <span class=\"__1 _d\"> </span>la <span class=\"__1 _14\"></span>mayor\u00eda <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>estos <span class=\"__1 _d\"> </span>proyectos <span class=\"__1 _19\"> </span>relacionad<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>con<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 ya_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">software <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>puest<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funcio<span class=\"__1 _13\"></span>namiento <span class=\"__1 _13\"></span>dura<span class=\"__1 _13\"></span>nte <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _13\"></span>ercicio<span class=\"lse_1\">. <span class=\"__1 _13\"></span></span>Los <span class=\"__1 _12\"></span>traspasos <span class=\"__1 _12\"></span>del <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _13\"></span>2023 </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y27f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">correspond\u00edan principalme<span class=\"__1 _13\"></span>nte a<span class=\"__1 _10\"></span> Ebglyss, tras su <span class=\"__1 _16\"></span>aprobaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>y posterior lanzamiento a finales de 2023, </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">por un importe de <span class=\"__1 _13\"></span>178,5 millones de euros.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y12f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _13\"></span>difere<span class=\"__1 _13\"></span>ncias <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>conv<span class=\"__1 _13\"></span>ersi\u00f3n <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>l<span class=\"ls7_1\">os</span> <span class=\"__1 _13\"></span>ej<span class=\"__1 _13\"></span>ercicio<span class=\"lsf_1\">s <span class=\"__1 _13\"></span></span>2024 <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>obedecen <span class=\"__1 _12\"></span>principalment<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>evoluci\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y130_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del <span class=\"__1 _19\"></span>tipo <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>ca<span class=\"__1 _13\"></span>mbio <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>d\u00f3lar <span class=\"__1 _d\"> </span>estadounidense, <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>inculado <span class=\"__1 _19\"></span>pr<span class=\"__1 _13\"></span>incipalmente <span class=\"__1 _d\"> </span>al <span class=\"__1 _14\"></span>portf<span class=\"__1 _13\"></span>olio <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>5 <span class=\"__1 _d\"> </span>productos </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y131_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">especializados <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>tra<span class=\"__1 _13\"></span>tamiento <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>acn\u00e9, <span class=\"__1 _12\"></span>psori<span class=\"__1 _13\"></span>asis <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>dermatosis, <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>cu\u00e1les <span class=\"__1 _14\"></span>pertenec\u00edan <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>Allergan </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y280 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sales, LLC y Allergan<span class=\"__1 _13\"></span> Pharmaceuticals Internationa<span class=\"__1 _13\"></span>l Limited (\u201cAllergan\u201d).<span class=\"__1 _13\"></span><span class=\"ff1_1\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y22b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _16\"></span>desg<span class=\"__1 _13\"></span>lose <span class=\"__1 _16\"></span>de los <span class=\"__1 _16\"></span>principales activos <span class=\"__1 _16\"></span>inclui<span class=\"__1 _13\"></span>dos <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>ep\u00edgrafe de <span class=\"__1 _16\"></span>activos intangibles es <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>iguiente, <span class=\"__1 _16\"></span>por<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsb0\"><div class=\"t_1 m0_1 x1_1 h1_1 y30b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">su importe neto en li<span class=\"__1 _13\"></span>bros: </div></div><div class=\"c_1 w51 h32 gsb1\"><div class=\"t_1 m0_1 x4d h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor neto </div></div><div class=\"c_1 w53 h32 gsb2\"><div class=\"t_1 m0_1 x4d h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor neto </div></div><div class=\"c_1 w51 h32 gsb3\"><div class=\"t_1 m0_1 xd_1 h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Vida \u00fatil </div></div><div class=\"c_1 w24 h32 gsb4\"><div class=\"t_1 m0_1 xd_1 h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Vida \u00fatil </div></div><div class=\"c_1 w51 h32 gsb5\"><div class=\"t_1 m0_1 x29 h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A\u00f1o </div></div><div class=\"c_1 w52 h32 gsb6\"><div class=\"t_1 m0_1 x52 h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Principales </div></div><div class=\"c_1 w50 h32 gsb7\"><div class=\"t_1 m0_1 x86 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Miles de Euros)<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w51 h32 gsb1\"><div class=\"t_1 m0_1 x2e h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">contable </div></div><div class=\"c_1 w53 h32 gsb2\"><div class=\"t_1 m0_1 x2e h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">contable </div></div><div class=\"c_1 w51 h32 gsb3\"><div class=\"t_1 m0_1 x13_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">inicial </div></div><div class=\"c_1 w24 h32 gsb4\"><div class=\"t_1 m0_1 xd_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">residual </div></div><div class=\"c_1 w51 h32 gsb5\"><div class=\"t_1 m0_1 x50 h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">adquisici\u00f3n<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w52 h32 gsb6\"><div class=\"t_1 m0_1 x4d h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">productos </div></div><div class=\"c_1 w51 h32 gsb1\"><div class=\"t_1 m0_1 x52 h5_1 y393 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w53 h32 gsb2\"><div class=\"t_1 m0_1 x52 h5_1 y393 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w51 h32 gsb3\"><div class=\"t_1 m0_1 x25 h5_1 y393 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(a\u00f1os) </div></div><div class=\"c_1 w24 h32 gsb4\"><div class=\"t_1 m0_1 xb_1 h5_1 y393 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(31/12/24) </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb8\">a) Activos procede<span class=\"__1 _10\"></span>ntes de la <span class=\"__1 _10\"></span>toma de contro<span class=\"__1 _10\"></span>l de Poli </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb9\">Group: </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsba\">i) Licencias y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ro<span class=\"__1 _10\"></span>s derechos de<span class=\"__1 _10\"></span> comercializac<span class=\"__1 _10\"></span>i\u00f3n </div><div class=\"c_1 w54 hc_1 gsbb\"><div class=\"t_1 m0_1 x48 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2016<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 hc_1 gsbc\"><div class=\"t_1 m0_1 x2d h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ciclopoli </div></div><div class=\"c_1 w51 hc_1 gsbd\"><div class=\"t_1 m0_1 x2b h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">163.401  </div></div><div class=\"c_1 w55 hc_1 gsbe\"><div class=\"t_1 m0_1 x2b h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">184.130  </div></div><div class=\"c_1 w54 hc_1 gsbf\"><div class=\"t_1 m0_1 x10_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">14<span class=\"ls0_1\">-</span>18<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w56 hc_1 gsc0\"><div class=\"t_1 m0_1 x29 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8-<span class=\"ls2_1\">12</span> </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc1\">(tecnolog\u00eda de pr<span class=\"__1 _10\"></span>oducto)  </div><div class=\"c_1 w50 ha_1 gsc2\"><div class=\"t_1 m0_1 xd_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ii) Gastos de de<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ar<span class=\"__1 _10\"></span>rollo adquiridos </div></div><div class=\"c_1 w51 ha_1 gsc3\"><div class=\"t_1 m0_1 x48 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2016<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 ha_1 gsc4\"><div class=\"t_1 m0_1 x25 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Finjuve </div></div><div class=\"c_1 w51 ha_1 gsc5\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">19.842  </div></div><div class=\"c_1 w53 ha_1 gsc6\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.874  </div></div><div class=\"c_1 w51 ha_1 gsc7\"><div class=\"t_1 m0_1 x10_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">10<span class=\"ls0_1\">-</span>15<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 ha_1 gsc8\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7-<span class=\"ls2_1\">12</span> </div></div><div class=\"c_1 w50 h7_1 gsc9\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">b) Derechos adquirid<span class=\"__1 _10\"></span>os a Sun <span class=\"__1 _10\"></span>Pharma par<span class=\"__1 _10\"></span>a Europa </div></div><div class=\"c_1 w51 h7_1 gsca\"><div class=\"t_1 m0_1 x48 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2016<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 h7_1 gscb\"><div class=\"t_1 m0_1 x25 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ilumetri </div></div><div class=\"c_1 w51 h7_1 gscc\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">137.453  </div></div><div class=\"c_1 w53 h7_1 gscd\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">103.904  </div></div><div class=\"c_1 w51 h7_1 gsce\"><div class=\"t_1 m0_1 x20_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">15<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 h7_1 gscf\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9 </div></div><div class=\"c_1 w52 hd_1 gsd0\"><div class=\"t_1 m0_1 xd_1 h6_1 y57_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Crestor y </div></div><div class=\"c_1 w50 hd_1 gsd1\"><div class=\"t_1 m0_1 x12_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">c) Derechos adqu<span class=\"__1 _10\"></span>iridos a AstraZe<span class=\"__1 _16\"></span>neca para Espa\u00f1a </div></div><div class=\"c_1 w51 hd_1 gsd2\"><div class=\"t_1 m0_1 x48 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2017<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w51 hd_1 gsd3\"><div class=\"t_1 m0_1 x28 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.158  </div></div><div class=\"c_1 w53 hd_1 gsd4\"><div class=\"t_1 m0_1 x28 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">33.544  </div></div><div class=\"c_1 w51 hd_1 gsd5\"><div class=\"t_1 m0_1 x20_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">10<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 hd_1 gsd6\"><div class=\"t_1 m0_1 x53 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3 </div></div><div class=\"c_1 w52 hd_1 gsd0\"><div class=\"t_1 m0_1 xb_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Provisacor </div></div><div class=\"c_1 w50 hc_1 gsd7\"><div class=\"t_1 m0_1 x12_1 h6_1 y379 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">d) Derechos adquirid<span class=\"__1 _10\"></span>os a A<span class=\"__1 _10\"></span>thenex para E<span class=\"__1 _10\"></span>stados Unido<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w51 hc_1 gsd8\"><div class=\"t_1 m0_1 x48 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2017<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 hc_1 gsd9\"><div class=\"t_1 m0_1 x10_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Klisyri </div></div><div class=\"c_1 w51 hc_1 gsda\"><div class=\"t_1 m0_1 x28 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">54.743  </div></div><div class=\"c_1 w53 hc_1 gsdb\"><div class=\"t_1 m0_1 x28 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.513  </div></div><div class=\"c_1 w51 hc_1 gsdc\"><div class=\"t_1 m0_1 x20_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">10<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 hc_1 gsdd\"><div class=\"t_1 m0_1 x53 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7 </div></div><div class=\"c_1 w50 hc_1 gsd7\"><div class=\"t_1 m0_1 x12_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">y Europa </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsde\">Seysara y </div><div class=\"c_1 w50 h2c gsdf\"><div class=\"t_1 m0_1 x12_1 h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">e) Derechos adquirido<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span> All<span class=\"__1 _13\"></span>er<span class=\"__1 _10\"></span>gan par<span class=\"__1 _10\"></span>a Estados Unido<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w51 h2c gse0\"><div class=\"t_1 m0_1 x48 h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2018<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gse1\">Cordran<span class=\"__1 _10\"></span> </div><div class=\"c_1 w51 h2c gse2\"><div class=\"t_1 m0_1 x2b h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">146.183  </div></div><div class=\"c_1 w53 h2c gse3\"><div class=\"t_1 m0_1 x2b h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">165.464  </div></div><div class=\"c_1 w51 h2c gse4\"><div class=\"t_1 m0_1 x29 h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5-<span class=\"ls2_1\">15</span> </div></div><div class=\"c_1 w24 h2c gse5\"><div class=\"t_1 m0_1 x2b h6_1 y7d_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">0-9 </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gse6\">Tape </div><div class=\"c_1 w50 h8_1 gse7\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">f) Derechos adqu<span class=\"__1 _10\"></span>iridos a Lilly pa<span class=\"__1 _10\"></span>ra Europa </div></div><div class=\"c_1 w51 h8_1 gse8\"><div class=\"t_1 m0_1 x48 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2019<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 h8_1 gse9\"><div class=\"t_1 m0_1 x14_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ebglyss </div></div><div class=\"c_1 w51 h8_1 gsea\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">160.068  </div></div><div class=\"c_1 w53 h8_1 gseb\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">178.496  </div></div><div class=\"c_1 w51 h8_1 gsec\"><div class=\"t_1 m0_1 x20_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">10 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 h8_1 gsed\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">9 <span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsee\">g) Derechos adquirid<span class=\"__1 _10\"></span>os a MC2 <span class=\"__1 _16\"></span>Therapeutics para </div><div class=\"c_1 w51 h2b gsef\"><div class=\"t_1 m0_1 x48 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2021<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 h2b gsf0\"><div class=\"t_1 m0_1 x2d h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Wynzora </div></div><div class=\"c_1 w51 h2b gsf1\"><div class=\"t_1 m0_1 x28 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.180  </div></div><div class=\"c_1 w53 h2b gsf2\"><div class=\"t_1 m0_1 x28 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.920  </div></div><div class=\"c_1 w51 h2b gsf3\"><div class=\"t_1 m0_1 x20_1 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">10<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 h2b gsf4\"><div class=\"t_1 m0_1 x53 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7 </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsf5\">Europa </div><div class=\"c_1 w52 hd_1 gsf6\"><div class=\"t_1 m0_1 x50 h6_1 y57_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Anti-<span class=\"ls6_1\">IL</span>-1RAP </div></div><div class=\"c_1 w50 hd_1 gsf7\"><div class=\"t_1 m0_1 x12_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">h) Derechos adquirid<span class=\"__1 _10\"></span>os a Ichn<span class=\"__1 _10\"></span>os par<span class=\"__1 _10\"></span>a todo el mundo </div></div><div class=\"c_1 w51 hd_1 gsf8\"><div class=\"t_1 m0_1 x48 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2021<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w51 hd_1 gsf9\"><div class=\"t_1 m0_1 x28 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.800  </div></div><div class=\"c_1 w53 hd_1 gsfa\"><div class=\"t_1 m0_1 x28 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.800  </div></div><div class=\"c_1 w51 hd_1 gsfb\"><div class=\"t_1 m0_1 xd_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En curso </div></div><div class=\"c_1 w24 hd_1 gsfc\"><div class=\"t_1 m0_1 xd_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En curso </div></div><div class=\"c_1 w52 hd_1 gsf6\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">mAb </div></div><div class=\"c_1 w50 h34 gsfd\"><div class=\"t_1 m0_1 x12_1 h6_1 y379 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">i) Tecnolog\u00eda de de<span class=\"__1 _16\"></span>sarrollo y derechos ad<span class=\"__1 _10\"></span>quiridos a </div></div><div class=\"c_1 w51 h34 gsfe\"><div class=\"t_1 m0_1 x48 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2022<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 h34 gsff\"><div class=\"t_1 m0_1 x2b h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A </div></div><div class=\"c_1 w51 h34 gs100\"><div class=\"t_1 m0_1 x1f_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.900  </div></div><div class=\"c_1 w53 h34 gs101\"><div class=\"t_1 m0_1 x1f_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.100  </div></div><div class=\"c_1 w51 h34 gs102\"><div class=\"t_1 m0_1 x28 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">5 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 h34 gs103\"><div class=\"t_1 m0_1 x2b h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2,5  </div></div><div class=\"c_1 w50 h34 gsfd\"><div class=\"t_1 m0_1 x12_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Evotec para todo e<span class=\"__1 _16\"></span>l mundo </div></div><div class=\"c_1 w50 hd_1 gs104\"><div class=\"t_1 m0_1 x12_1 h6_1 y57_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">j) Derechos adq<span class=\"__1 _10\"></span>uiridos a Sim<span class=\"__1 _10\"></span>cere para<span class=\"__1 _10\"></span> todo el mundo </div></div><div class=\"c_1 w51 hd_1 gs105\"><div class=\"t_1 m0_1 x48 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2022<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 hd_1 gs106\"><div class=\"t_1 m0_1 xd_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls6_1 ws0_1\">IL<span class=\"ls0_1\">-2muFc </span></div></div><div class=\"c_1 w51 hd_1 gs107\"><div class=\"t_1 m0_1 x28 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.129  </div></div><div class=\"c_1 w53 hd_1 gs108\"><div class=\"t_1 m0_1 x28 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.129  </div></div><div class=\"c_1 w51 hd_1 gs109\"><div class=\"t_1 m0_1 xd_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En curso </div></div><div class=\"c_1 w24 hd_1 gs10a\"><div class=\"t_1 m0_1 xd_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En curso </div></div><div class=\"c_1 w50 hd_1 gs104\"><div class=\"t_1 m0_1 x12_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(excepto China) </div></div><div class=\"c_1 w50 hd_1 gs10b\"><div class=\"t_1 m0_1 x12_1 h6_1 y57_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">k) Renovaci\u00f3n der<span class=\"__1 _10\"></span>echos adq<span class=\"__1 _10\"></span>uiridos a MSD pa<span class=\"__1 _10\"></span>ra </div></div><div class=\"c_1 w52 hd_1 gs10c\"><div class=\"t_1 m0_1 x14_1 h6_1 y57_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Efficib y </div></div><div class=\"c_1 w51 hd_1 gs10d\"><div class=\"t_1 m0_1 x48 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w51 hd_1 gs10e\"><div class=\"t_1 m0_1 x1f_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.000  </div></div><div class=\"c_1 w53 hd_1 gs10f\"><div class=\"t_1 m0_1 x28 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.000  </div></div><div class=\"c_1 w51 hd_1 gs110\"><div class=\"t_1 m0_1 x28 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">3 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 hd_1 gs111\"><div class=\"t_1 m0_1 x53 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">1 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w50 hd_1 gs10b\"><div class=\"t_1 m0_1 x12_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Espa\u00f1a </div></div><div class=\"c_1 w52 hd_1 gs10c\"><div class=\"t_1 m0_1 x14_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tesavel </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs112\">l) Derechos adq<span class=\"__1 _10\"></span>uiridos a DFT<span class=\"__1 _10\"></span> El Globo S.L. para </div><div class=\"c_1 w51 h2b gs113\"><div class=\"t_1 m0_1 x48 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 h2b gs114\"><div class=\"t_1 m0_1 x52 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Physiorelax </div></div><div class=\"c_1 w51 h2b gs115\"><div class=\"t_1 m0_1 x28 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.023  </div></div><div class=\"c_1 w53 h2b gs116\"><div class=\"t_1 m0_1 x28 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.263  </div></div><div class=\"c_1 w51 h2b gs117\"><div class=\"t_1 m0_1 x20_1 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">10 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 h2b gs118\"><div class=\"t_1 m0_1 x53 h6_1 y37e ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">8 <span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs119\">Europa </div><div class=\"c_1 w50 h7_1 gs11a\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">m) Derechos adq<span class=\"__1 _10\"></span>uiridos a No<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>arti<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>AG para Espa\u00f1<span class=\"__1 _10\"></span>a </div></div><div class=\"c_1 w51 h7_1 gs11b\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 h7_1 gs11c\"><div class=\"t_1 m0_1 x2e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Prometax </div></div><div class=\"c_1 w51 h7_1 gs11d\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.677  </div></div><div class=\"c_1 w53 h7_1 gs11e\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">50.948  </div></div><div class=\"c_1 w51 h7_1 gs11f\"><div class=\"t_1 m0_1 x20_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">10 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 h7_1 gs120\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">9 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w50 hd_1 gs121\"><div class=\"t_1 m0_1 x12_1 h6_1 y57_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">n) Propiedad intele<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>tual<span class=\"__1 _16\"></span> y tecnolog\u00eda de desar<span class=\"__1 _10\"></span>rollo </div></div><div class=\"c_1 w51 hd_1 gs122\"><div class=\"t_1 m0_1 x48 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 hd_1 gs123\"><div class=\"t_1 m0_1 x2b h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A </div></div><div class=\"c_1 w51 hd_1 gs124\"><div class=\"t_1 m0_1 x28 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.741  </div></div><div class=\"c_1 w53 hd_1 gs125\"><div class=\"t_1 m0_1 x28 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.362  </div></div><div class=\"c_1 w51 hd_1 gs126\"><div class=\"t_1 m0_1 x2c h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En curso / 3 </div></div><div class=\"c_1 w24 hd_1 gs127\"><div class=\"t_1 m0_1 x25 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A / 2 </div></div><div class=\"c_1 w50 hd_1 gs121\"><div class=\"t_1 m0_1 x12_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">adquiridos a Ethern<span class=\"__1 _10\"></span>a para todo<span class=\"__1 _10\"></span> el mundo </div></div><div class=\"c_1 w52 hc_1 gs128\"><div class=\"t_1 m0_1 xd_1 h6_1 y379 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">anti-<span class=\"ls6_1\">IL</span>-<span class=\"ls2_1\">21 </span></div></div><div class=\"c_1 w50 hc_1 gs129\"><div class=\"t_1 m0_1 x12_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">o) Derechos adquirid<span class=\"__1 _10\"></span>os a No<span class=\"__1 _10\"></span>vo Nordisk par<span class=\"__1 _10\"></span>a Europa </div></div><div class=\"c_1 w51 hc_1 gs12a\"><div class=\"t_1 m0_1 x48 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w51 hc_1 gs12b\"><div class=\"t_1 m0_1 x28 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.000  </div></div><div class=\"c_1 w53 hc_1 gs12c\"><div class=\"t_1 m0_1 x16_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w51 hc_1 gs12d\"><div class=\"t_1 m0_1 xd_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En curso </div></div><div class=\"c_1 w24 hc_1 gs12e\"><div class=\"t_1 m0_1 x3b h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A </div></div><div class=\"c_1 w52 hc_1 gs128\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">mAb </div></div><div class=\"c_1 w50 h34 gs12f\"><div class=\"t_1 m0_1 x12_1 h6_1 y3fc ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">p) Derechos adquirid<span class=\"__1 _10\"></span>os a Elo<span class=\"__1 _10\"></span>xx Phar<span class=\"__1 _10\"></span>maceuticals para </div></div><div class=\"c_1 w51 h34 gs130\"><div class=\"t_1 m0_1 x48 h6_1 y3fe ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w52 h34 gs131\"><div class=\"t_1 m0_1 xd_1 h6_1 y3fe ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ZKN-<span class=\"ls2_1\">013</span> </div></div><div class=\"c_1 w51 h34 gs132\"><div class=\"t_1 m0_1 x1f_1 h6_1 y3fe ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.038  </div></div><div class=\"c_1 w53 h34 gs133\"><div class=\"t_1 m0_1 x16_1 h6_1 y3fe ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w51 h34 gs134\"><div class=\"t_1 m0_1 xd_1 h6_1 y3fe ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En curso </div></div><div class=\"c_1 w24 h34 gs135\"><div class=\"t_1 m0_1 x3b h6_1 y3fe ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A </div></div><div class=\"c_1 w50 h34 gs12f\"><div class=\"t_1 m0_1 x12_1 h6_1 y3fd ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">todo el mundo </div></div><div class=\"c_1 w50 h7_1 gs136\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos de desar<span class=\"__1 _10\"></span>rollo <span class=\"ls2_1\">generados internamente</span> </div></div><div class=\"c_1 w51 h7_1 gs137\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A </div></div><div class=\"c_1 w51 h7_1 gs138\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">49.047  </div></div><div class=\"c_1 w53 h7_1 gs139\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.690  </div></div><div class=\"c_1 w51 h7_1 gs13a\"><div class=\"t_1 m0_1 x20_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">10 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w24 h7_1 gs13b\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">8 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w50 h7_1 gs13c\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resto de acti<span class=\"__1 _10\"></span>vos intangibles </div></div><div class=\"c_1 w51 h7_1 gs13d\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A </div></div><div class=\"c_1 w51 h7_1 gs13e\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">32.584  </div></div><div class=\"c_1 w53 h7_1 gs13f\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31.278  </div></div><div class=\"c_1 w50 h7_1 gs140\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total Inmovilizado<span class=\"__1 _16\"></span> intangible </div></div><div class=\"c_1 w51 h7_1 gs141\"><div class=\"t_1 m0_1 x2b h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">936.967 </div></div><div class=\"c_1 w53 h7_1 gs142\"><div class=\"t_1 m0_1 x2b h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">951.415 </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A continuaci\u00f3<span class=\"__1 _13\"></span>n, se detallan <span class=\"__1 _13\"></span>los principales act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _13\"></span>incluidos dentro <span class=\"__1 _13\"></span>de este ep\u00edgraf<span class=\"__1 _13\"></span>e a 31 <span class=\"__1 _13\"></span>de diciembre </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de 2024<span class=\"ls9_1\">: </span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y1a2 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">a)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Activos <span class=\"__1 _14\"></span>intangibles <span class=\"__1 _14\"></span>adquiridos <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>Poli <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>2016 <span class=\"__1 _19\"></span>(seg\u00fan <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>detalla <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Nota <span class=\"__1 _14\"></span>8) <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>un </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y128_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">importe <span class=\"__1 _12\"></span>inicial <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>428,4 <span class=\"__1 _12\"></span>millon<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>eur<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>corr<span class=\"__1 _13\"></span>espondientes, <span class=\"__1 _13\"></span>pr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ncipalmente, <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>tec<span class=\"__1 _13\"></span>nol<span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span>g\u00eda <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y129_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">producto (348,2 m<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>llones de euros)<span class=\"__1 _13\"></span> y gastos de desarrollo<span class=\"__1 _13\"></span> (80,2 millones de euros<span class=\"__1 _13\"></span><span class=\"lsd_1\">).</span>  </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 yfa_1 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">b)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos de <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>omercializaci\u00f3n para <span class=\"__1 _16\"></span>Europa por <span class=\"__1 _16\"></span>un producto <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _16\"></span>el tratamiento <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>psor<span class=\"__1 _13\"></span>iasis, </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y229 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">bajo <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>nombre <span class=\"__1 _14\"></span>comercial <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>I<span class=\"__1 _13\"></span>lumetri, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>provienen<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>acuerdo <span class=\"__1 _14\"></span>firmado <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>2016 <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>Sun </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y1a3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pharma, <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>virtud <span class=\"__1 _12\"></span>del <span class=\"__1 _13\"></span>cual <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _13\"></span>obliga<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>realizar <span class=\"__1 _12\"></span>pagos <span class=\"__1 _13\"></span>adicio<span class=\"__1 _13\"></span>nales <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>hasta <span class=\"__1 _12\"></span>1<span class=\"lsc_1\">25</span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y29f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones de d\u00f3lares <span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> alcanzar c<span class=\"__1 _13\"></span>iertos umbrales de ventas netas en E<span class=\"__1 _13\"></span>uropa.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y275 ff1_1 fs0_1 fc0_1 sc0_1 lsf_1 ws0_1\">c)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Derechos <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>comerc<span class=\"__1 _13\"></span>ializaci\u00f3n <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>Espa\u00f1<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>derivados <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>acuerdo <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>AstraZ<span class=\"__1 _13\"></span>eneca <span class=\"__1 _13\"></span>firmad<span class=\"__1 _13\"></span>o </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y1e9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _13\"></span>2017 p<span class=\"__1 _13\"></span>ara d<span class=\"__1 _13\"></span>os product<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>para el <span class=\"__1 _13\"></span>tratamiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>hipertensi\u00f3n <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se c<span class=\"__1 _13\"></span>omercializan <span class=\"__1 _13\"></span>bajo </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y2a0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el nombre comerc<span class=\"__1 _13\"></span>ial <span class=\"ls7_1\">de</span> Crestor y Provisacor<span class=\"__1 _13\"></span>, por un importe inicia<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> de 83,9 <span class=\"__1 _13\"></span>millones de euros.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y17f ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">d)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>comercializaci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>Europ<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Estad<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>Unidos <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>acuerdo<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Athen<span class=\"__1 _13\"></span>ex <span class=\"__1 _13\"></span>para </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y1ea ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">un  producto  para<span class=\"__1 _13\"></span>  el  tratamiento  de  la <span class=\"__1 _b_1\"> </span>queratosis  act\u00ednica<span class=\"__1 _13\"></span>  comercializado  baj<span class=\"__1 _13\"></span>o <span class=\"__1 _e\"> </span>l<span class=\"__1 _13\"></span>a  marca </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y2a1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercial <span class=\"__1 _14\"></span>Klisyri. <span class=\"__1 _12\"></span>Estos <span class=\"__1 _14\"></span>derechos <span class=\"__1 _12\"></span>provie<span class=\"__1 _13\"></span>nen <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>acuerdo <span class=\"__1 _12\"></span>firmado<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>20<span class=\"__1 _10\"></span>17 <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>Athene<span class=\"__1 _12\"></span>x, <span class=\"__1 _14\"></span>que </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y133_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">contempla pa<span class=\"__1 _13\"></span>gos por la <span class=\"__1 _13\"></span>consecuci\u00f3n de <span class=\"__1 _13\"></span>hitos de vent<span class=\"__1 _13\"></span>as por importe <span class=\"__1 _13\"></span>de hasta <span class=\"__1 _13\"></span>330 millones <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y134_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">d\u00f3lares.  </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y184 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">e)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Portfolio <span class=\"__1 _13\"></span>de 5 <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>especializa<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>en el <span class=\"__1 _13\"></span>tratamiento <span class=\"__1 _13\"></span>de acn\u00e9, <span class=\"__1 _13\"></span>psoriasis <span class=\"__1 _13\"></span>y de<span class=\"__1 _13\"></span>rmatosis, los </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y185 ff1_1 fs0_1 fc0_1 sc0_1 lsf_1 ws0_1\">cu<span class=\"ls0_1\">ales <span class=\"__1 _14\"></span>perte<span class=\"__1 _13\"></span>nec\u00edan <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>Aller<span class=\"__1 _13\"></span>gan <span class=\"__1 _14\"></span>Sales, <span class=\"__1 _19\"></span>LLC <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>A<span class=\"__1 _10\"></span>llergan <span class=\"__1 _19\"></span>Pharmace<span class=\"__1 _13\"></span>uticals <span class=\"__1 _14\"></span>Intern<span class=\"__1 _13\"></span>ational <span class=\"__1 _14\"></span>Limited<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h17_1 y2a2 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(\u201cAllergan\u201d) <span class=\"__1 _12\"></span>adquir<span class=\"__1 _13\"></span>ido<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>21 <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>septiembre <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>2018 <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>mporte <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>4<span class=\"__1 _13\"></span>71,2 <span class=\"__1 _13\"></span>millo<span class=\"__1 _13\"></span>nes <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>euros<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y2a3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(548 <span class=\"__1 _16\"></span>millo<span class=\"__1 _13\"></span>nes <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>d\u00f3<span class=\"__1 _13\"></span>lares) <span class=\"__1 _16\"></span>correspondientes a <span class=\"__1 _16\"></span>las marcas, <span class=\"__1 _16\"></span>la propiedad <span class=\"__1 _16\"></span>intelect<span class=\"__1 _13\"></span>ual, do<span class=\"__1 _10\"></span>cumentos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y2a4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _17\"> </span>aprobaci\u00f3n <span class=\"__1 _17\"> </span>regulator<span class=\"__1 _13\"></span>ia, <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>licenci<span class=\"__1 _13\"></span>as <span class=\"__1 _b_1\"> </span>para <span class=\"__1 _17\"> </span>dis<span class=\"__1 _13\"></span>tribu<span class=\"__1 _10\"></span>ir <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>exclusividad <span class=\"__1 _17\"> </span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _b_1\"> </span>productos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y13a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dermatol\u00f3gicos en Es<span class=\"__1 _13\"></span>tados Unidos.  </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y18a ff1_1 fs0_1 fc0_1 sc0_1 lse_1 ws0_1\">f)<span class=\"ls0_1\"> <span class=\"__1 _27\"> </span>Derechos de desarrollo y comerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>alizaci\u00f3n par<span class=\"__1 _13\"></span>a Europa por el pro<span class=\"__1 _13\"></span>du<span class=\"__1 _10\"></span>cto para e<span class=\"__1 _13\"></span>l tratamiento de<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y3c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la dermatitis at\u00f3p<span class=\"__1 _13\"></span>ica (Lebrikizumab, co<span class=\"__1 _13\"></span>mercializado bajo la <span class=\"__1 _13\"></span>marca comercial <span class=\"__1 _13\"></span>Ebglyss<span class=\"__1 _13\"></span>), que fue </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y2a5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">aprobado <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>EM<span class=\"__1 _13\"></span>A <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _12\"></span>1<span class=\"__1 _13\"></span>7 <span class=\"__1 _12\"></span>de <span class=\"__1 _19\"></span>noviembre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>lanzado <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>diciembre<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2023<span class=\"__1 _13\"></span>. <span class=\"__1 _14\"></span>Estos </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y2a6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">derechos <span class=\"__1 _13\"></span>prov<span class=\"__1 _13\"></span>ienen <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _12\"></span>firmado <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>2019 <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>Dermira <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>posteriormente <span class=\"__1 _13\"></span>adquirida <span class=\"__1 _12\"></span>por </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y2a7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Lilly), <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>virtud <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>cual el<span class=\"__1 _16\"></span> Grupo <span class=\"__1 _21\"></span>est\u00e1 obligado <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>realizar <span class=\"__1 _16\"></span>pagos <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dicionales<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _21\"></span>vez<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>alcanzados<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y30d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ciertos umbrales de ve<span class=\"__1 _13\"></span>ntas netas en Europa<span class=\"__1 _13\"></span> por importe de hasta <span class=\"__1 _13\"></span><span class=\"ls7_1\">125</span> millones de d\u00f3lares<span class=\"__1 _13\"></span>. </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y2a9 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">g)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos de comercializac<span class=\"__1 _13\"></span>i\u00f3n para Europa por el producto para el tratamiento de la psoriasis<span class=\"__1 _13\"></span>,<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y2aa ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercializado <span class=\"__1 _19\"></span>bajo <span class=\"__1 _19\"> </span>la<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>marc<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>comercial <span class=\"__1 _19\"></span>Wynzora<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>anzado <span class=\"__1 _19\"></span>comercialment<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>2022<span class=\"__1 _13\"></span><span class=\"lse_1\">. <span class=\"__1 _14\"></span></span>Estos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y358 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">derechos <span class=\"__1 _13\"></span>provienen <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>acuerdo f<span class=\"__1 _13\"></span>irmado e<span class=\"__1 _13\"></span>n 2021 <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>MC2 <span class=\"__1 _13\"></span>Therapeutics <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>espera rea<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>zar </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y359 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">pago<span class=\"ls0_1\">s por hitos d<span class=\"__1 _13\"></span>e ventas (hasta un m\u00e1ximo de 22<span class=\"__1 _13\"></span>1 millones de euros)<span class=\"__1 _13\"></span>. </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y192 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">h)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos d<span class=\"__1 _13\"></span>e desarrollo y <span class=\"__1 _13\"></span>comercializaci\u00f3n para<span class=\"__1 _13\"></span> todo el mu<span class=\"__1 _13\"></span>ndo derivados <span class=\"__1 _13\"></span>de<span class=\"__1 _10\"></span>l acue<span class=\"__1 _13\"></span>rdo<span class=\"__1 _13\"></span> firmad<span class=\"__1 _13\"></span>o </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y193 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _21\"></span>2021<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>Ichnos <span class=\"__1 _16\"></span>Scienc<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>por <span class=\"__1 _16\"></span>ISB <span class=\"__1 _16\"></span>880, <span class=\"__1 _16\"></span>antag<span class=\"__1 _13\"></span>onista <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>IL<span class=\"__1 _13\"></span>-1RAP, <span class=\"__1 _16\"></span>un <span class=\"__1 _16\"></span>anticuerp<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>monoclonal </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y402 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">para <span class=\"__1 _22\"> </span>enfermedades <span class=\"__1 _22\"> </span>autoinmunes<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>(A<span class=\"__1 _13\"></span>nti<span class=\"__1 _10\"></span>-<span class=\"ls9_1\">IL</span>-1RAP <span class=\"__1 _22\"> </span>mAb). <span class=\"__1 _22\"> </span>El <span class=\"__1 _22\"> </span>contrato <span class=\"__1 _22\"> </span>contempla<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>pagos </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y30e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">adicionales por hitos comer<span class=\"__1 _13\"></span>ciales y de desarrollo (hasta un <span class=\"__1 _13\"></span>m\u00e1ximo de 225 millones de euros)<span class=\"__1 _12\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y30f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y por hitos de ventas (h<span class=\"__1 _13\"></span>asta un m\u00e1ximo de 400 millon<span class=\"__1 _13\"></span>es de d\u00f3lares).<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y197 ff1_1 fs0_1 fc0_1 sc0_1 ls11_1 ws0_1\">i)<span class=\"ls0_1\"> <span class=\"__1 _1e\"> </span>Derechos vinculados<span class=\"__1 _13\"></span> al<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>acuerdo de invest<span class=\"__1 _13\"></span>iga<span class=\"__1 _10\"></span>ci\u00f3n y desarr<span class=\"__1 _13\"></span>ollo con Evotec Internati<span class=\"__1 _13\"></span>onal GmbH. </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y198 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dicho <span class=\"__1 _14\"></span>acuerd<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>firm\u00f3<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>2022 <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>el <span class=\"__1 _14\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>puede <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>esembolsar <span class=\"__1 _14\"></span>pagos <span class=\"__1 _14\"></span>por <span class=\"__1 _19\"></span>inves<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>gaci\u00f3n <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y199 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consecuci\u00f3n de determi<span class=\"__1 _13\"></span>nados hitos de hasta 230 millo<span class=\"__1 _13\"></span>nes de euros por programa.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y19a ff1_1 fs0_1 fc0_1 sc0_1 ls10_1 ws0_1\">j)<span class=\"ls0_1\"> <span class=\"__1 _27\"> </span>Derechos<span class=\"__1 _13\"></span>  de  licencia  exclusiva  par<span class=\"__1 _13\"></span>a  todo  el  mundo  excepto <span class=\"__1 _b_1\"> </span>la  regi\u00f3n  de  Chin<span class=\"__1 _13\"></span>a <span class=\"__1 _e\"> </span>(<span class=\"__1 _13\"></span>China </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y403 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">continental, <span class=\"__1 _12\"></span>Hong <span class=\"__1 _12\"></span>Kong, <span class=\"__1 _12\"></span>Mac<span class=\"__1 _13\"></span>ao <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>Taiw\u00e1n)<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>para <span class=\"__1 _14\"></span>SIM0278, <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>prote\u00edna <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>fus<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _12\"></span>mutante <span class=\"__1 _12\"></span>IL<span class=\"__1 _13\"></span>-<span class=\"lsc_1\">2 </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y35b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(IL-<span class=\"ls7_1\">2Mu</span>-Fc) <span class=\"__1 _f\"> </span>desarro<span class=\"__1 _13\"></span>llada <span class=\"__1 _18\"> </span>por <span class=\"__1 _f\"> </span>Simcere<span class=\"__1 _13\"></span> <span class=\"__1 _18\"> </span>y <span class=\"__1 _f\"> </span>candidata <span class=\"__1 _f\"> </span>a <span class=\"__1 _f\"> </span>f\u00e1r<span class=\"__1 _13\"></span>maco <span class=\"__1 _18\"> </span>para <span class=\"__1 _f\"> </span>el <span class=\"__1 _f\"> </span>tr<span class=\"__1 _13\"></span>atamiento <span class=\"__1 _18\"> </span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y303 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">enfermedades <span class=\"__1 _13\"></span>autoinmun<span class=\"__1 _13\"></span>es. <span class=\"__1 _13\"></span>Dicho <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>firm\u00f3 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>2022<span class=\"__1 _13\"></span> <span class=\"lsf_1\">y <span class=\"__1 _13\"></span></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>puede <span class=\"__1 _13\"></span>desemb<span class=\"__1 _13\"></span>olsar </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y304 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">hasta 4<span class=\"lsc_1\">88<span class=\"__1 _10\"></span><span class=\"ls0_1\"> millones de <span class=\"__1 _10\"></span>d\u00f3lares en pagos por <span class=\"__1 _10\"></span>hitos de desarrollo y <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omerciales seg\u00fan los <span class=\"__1 _16\"></span>logros<span class=\"__1 _13\"></span> </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y305 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">alcanzados en varias <span class=\"__1 _13\"></span>indicaciones, con una parte imp<span class=\"__1 _13\"></span>ortante como hitos de ven<span class=\"__1 _13\"></span>tas. </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y404 ff1_1 fs0_1 fc0_1 sc0_1 lsf_1 ws0_1\">k)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Renovaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _1b\"> </span>de <span class=\"__1 _22\"> </span>los <span class=\"__1 _22\"> </span>dere<span class=\"__1 _13\"></span>chos <span class=\"__1 _1b\"> </span>adqu<span class=\"__1 _13\"></span>iridos <span class=\"__1 _1b\"> </span>a <span class=\"__1 _22\"> </span>MSD <span class=\"__1 _22\"> </span>para <span class=\"__1 _22\"> </span>Espa\u00f1a<span class=\"__1 _13\"></span> <span class=\"__1 _22\"> </span>para <span class=\"__1 _1b\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>productos<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y405 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercializados<span class=\"__1 _13\"></span> bajo<span class=\"__1 _13\"></span> las <span class=\"__1 _13\"></span>marc<span class=\"__1 _13\"></span>as c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _13\"></span>Effi<span class=\"__1 _10\"></span>cib <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Tesavel<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>por un <span class=\"__1 _13\"></span>periodo <span class=\"__1 _13\"></span>adic<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>onal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>3 </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y406 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a\u00f1os (hasta 31 de dici<span class=\"__1 _13\"></span>embre de 2025).<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x62 h1_1 y309 ff1_1 fs0_1 fc0_1 sc0_1 ls11_1 ws0_1\">l)<span class=\"ls0_1\"> <span class=\"__1 _1e\"> </span>Derechos <span class=\"__1 _14\"></span>adquiridos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>DFT <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>Globo <span class=\"__1 _14\"></span>S.L. <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>2<span class=\"__1 _13\"></span>023 <span class=\"__1 _12\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _12\"></span>corres<span class=\"__1 _13\"></span>ponden <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>diverso<span class=\"__1 _13\"></span>s <span class=\"__1 _12\"></span>productos<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs144\"><div class=\"t_1 m0_1 x63 h1_1 y30a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercializados en<span class=\"__1 _13\"></span> E<span class=\"__1 _10\"></span>spa\u00f1a bajo l<span class=\"__1 _13\"></span>a marca comercial Phys<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>orelax.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x62 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls14_1 ws0_1\">m)<span class=\"ls0_1\"> <span class=\"__1 _17\"> </span>Derechos <span class=\"__1 _12\"></span>adqu<span class=\"__1 _13\"></span>iridos <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>N<span class=\"__1 _13\"></span>ovartis <span class=\"__1 _12\"></span>AG <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>2023 <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _12\"></span>Prometax<span class=\"__1 _13\"></span>\u00ae <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>Espa\u00f1a, <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>pr<span class=\"__1 _13\"></span>od<span class=\"__1 _10\"></span>ucto <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>ara </span></div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">tratar <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>alzh\u00e9i<span class=\"__1 _13\"></span>mer. <span class=\"__1 _21\"></span>El <span class=\"__1 _10\"></span>acuerdo <span class=\"__1 _16\"></span>cont<span class=\"__1 _13\"></span>empla <span class=\"__1 _21\"></span>un <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>ago <span class=\"__1 _21\"></span>ad<span class=\"__1 _13\"></span>icional <span class=\"__1 _21\"></span>de <span class=\"ls7_1\">10</span> <span class=\"__1 _10\"></span>millones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>euro<span class=\"__1 _13\"></span>s, <span class=\"__1 _16\"></span>registrado </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ep\u00ed<span class=\"__1 _13\"></span>grafe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span><span class=\"ff5_1\">\u201cO<span class=\"__1 _13\"></span>tros <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _13\"></span>no <span class=\"__1 _12\"></span>corrientes\u201d <span class=\"__1 _12\"></span>(Nota <span class=\"__1 _12\"></span></span><span class=\"ls7_1\">19</span>-<span class=\"__1 _13\"></span><span class=\"ls7_1\">b)<span class=\"lse_1\">, <span class=\"__1 _13\"></span></span></span>vinculado <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>cumpl<span class=\"__1 _13\"></span>imiento <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span><span class=\"lsc_1\">un </span></div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">hito regulatorio que s<span class=\"__1 _13\"></span>e prev\u00e9 resolver antes del 31 de <span class=\"__1 _13\"></span>diciembre de 2028.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x62 h1_1 y129_1 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">n)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos <span class=\"__1 _12\"></span>adquiridos <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>E<span class=\"__1 _10\"></span>therna <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>2<span class=\"__1 _13\"></span>023 <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>inv<span class=\"__1 _13\"></span>estigaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>desarrollo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>terapias<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>basada<span class=\"__1 _13\"></span>s </span></div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y12a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _12\"></span>ARNm <span class=\"__1 _14\"></span>en <span class=\"__1 _13\"></span>der<span class=\"__1 _13\"></span>matolog\u00eda <span class=\"__1 _12\"></span>m\u00e9dica<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>as\u00ed <span class=\"__1 _12\"></span>como <span class=\"__1 _14\"></span>para <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>acc<span class=\"__1 _13\"></span>eso <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>plataforma <span class=\"__1 _12\"></span>tec<span class=\"__1 _13\"></span>nol\u00f3gica <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y12b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Etherna. <span class=\"__1 _19\"></span>El <span class=\"__1 _19\"></span>acuerdo <span class=\"__1 _19\"></span>conte<span class=\"__1 _13\"></span>mpla <span class=\"__1 _14\"></span>pagos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>adicional<span class=\"__1 _13\"></span><span class=\"ls7_1\">es</span> <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span><span class=\"ls7_1\">300</span> <span class=\"__1 _19\"> </span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>euros, <span class=\"__1 _19\"></span>vi<span class=\"__1 _13\"></span>nculados <span class=\"__1 _14\"></span>a<span class=\"__1 _13\"></span>l </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y12c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cumplimiento de cierto<span class=\"__1 _13\"></span>s hitos de desarrol<span class=\"__1 _13\"></span>lo y comerciales.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x62 h1_1 y12d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">o)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos <span class=\"__1 _13\"></span>adquiridos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>Novo <span class=\"__1 _13\"></span>Nordisk <span class=\"__1 _13\"></span>en 20<span class=\"__1 _13\"></span>24 sobre <span class=\"__1 _13\"></span>NN<span class=\"__1 _13\"></span>-8828 para <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>uso <span class=\"__1 _13\"></span>en vari<span class=\"__1 _13\"></span>os campos,<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 yb_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">incluyendo <span class=\"__1 _13\"></span>enf<span class=\"__1 _13\"></span>ermedades <span class=\"__1 _13\"></span>dermat<span class=\"__1 _13\"></span>ol\u00f3gicas <span class=\"__1 _13\"></span>inflamatori<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>inmunes. <span class=\"__1 _13\"></span>NN<span class=\"__1 _13\"></span>-88<span class=\"__1 _13\"></span>28<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>es <span class=\"__1 _13\"></span>un <span class=\"__1 _12\"></span>bloqueador </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y12e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de  IL-21  que <span class=\"__1 _b_1\"> </span>inhibe  las  funciones <span class=\"__1 _b_1\"> </span>patofisiol\u00f3gicas  induci<span class=\"__1 _13\"></span>das  por  esta  citocina  en  vari<span class=\"__1 _13\"></span>as </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y12f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">enfermedades i<span class=\"__1 _13\"></span>nmunomoduladas. <span class=\"__1 _13\"></span>El acuerdo c<span class=\"__1 _13\"></span>ontempla pagos <span class=\"__1 _13\"></span>adi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ionales por <span class=\"__1 _13\"></span>diversos <span class=\"__1 _13\"></span>hi<span class=\"__1 _10\"></span>tos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y130_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>desarrollo (hast<span class=\"__1 _13\"></span>a un <span class=\"__1 _13\"></span>m\u00e1x<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>mo <span class=\"__1 _13\"></span>de 1<span class=\"__1 _13\"></span>40<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de e<span class=\"__1 _13\"></span>uros) <span class=\"__1 _13\"></span>e hitos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>canzar <span class=\"__1 _13\"></span>determina<span class=\"__1 _13\"></span>dos </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y131_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">umbrales de venta.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x62 h1_1 y22a ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">p)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos adquiridos a Eloxx <span class=\"__1 _10\"></span>Pharmaceutica<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>s Inc. en <span class=\"__1 _16\"></span>2<span class=\"__1 _13\"></span>024 <span class=\"__1 _16\"></span>sobre<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>ZKN-0<span class=\"__1 _13\"></span>13, <span class=\"__1 _16\"></span>inc<span class=\"__1 _13\"></span>luyendo <span class=\"__1 _10\"></span>su uso </span></div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y22b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _d\"> </span>enfermedades <span class=\"__1 _e\"> </span>dermatol\u00f3gicas <span class=\"__1 _d\"> </span>hu\u00e9rf<span class=\"__1 _13\"></span>anas. <span class=\"__1 _d\"> </span>ZKN-<span class=\"__1 _13\"></span>013 <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>un <span class=\"__1 _d\"> </span>f\u00e1rmaco <span class=\"__1 _d\"> </span>ora<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>potencia<span class=\"__1 _13\"></span>lmente </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y30b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">prometedor <span class=\"__1 _d\"> </span>para <span class=\"__1 _19\"> </span>la<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>ectura <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>mutaciones <span class=\"__1 _d\"> </span>sin <span class=\"__1 _19\"></span>sentid<span class=\"__1 _13\"></span>o, <span class=\"__1 _14\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _19\"></span>permite <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>l<span class=\"__1 _16\"></span>as<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>c\u00e9lulas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>hu<span class=\"__1 _13\"></span>\u00e9sped </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y30c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">producir <span class=\"__1 _17\"> </span>prote\u00ednas <span class=\"__1 _17\"> </span>funcionales <span class=\"__1 _17\"> </span>que <span class=\"__1 _b_1\"> </span>co<span class=\"__1 _13\"></span>ntrarrestan <span class=\"__1 _b_1\"> </span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _b_1\"> </span>caus<span class=\"__1 _13\"></span>a <span class=\"__1 _17\"> </span>ra\u00edz <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>estas <span class=\"__1 _17\"> </span>enfermedades<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y2f8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dermatol\u00f3gicas <span class=\"__1 _e\"> </span>raras <span class=\"__1 _e\"> </span>y <span class=\"__1 _e\"> </span>potencialment<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>otras <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>nfermedades.  El <span class=\"__1 _d\"> </span>acuerdo <span class=\"__1 _e\"> </span>contempl<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>pagos </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y2f9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">adicionales <span class=\"__1 _19\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>diversos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>hitos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>desarr<span class=\"__1 _13\"></span>ollo, <span class=\"__1 _14\"></span>comerc<span class=\"__1 _13\"></span>ializaci\u00f3n <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>por <span class=\"__1 _14\"></span>alca<span class=\"__1 _13\"></span>nzar <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>eterm<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nados </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y2fa ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">umbrales de venta, p<span class=\"__1 _13\"></span>or un importe m\u00e1ximo de 46<span class=\"__1 _13\"></span>4 millones de d\u00f3lares.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x21_1 h16_1 y139_1 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas por deteri<span class=\"__1 _13\"></span>oro </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x1_1 h1_1 y13a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _12\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _14\"></span>ha <span class=\"__1 _12\"></span>elabor<span class=\"__1 _13\"></span>ado <span class=\"__1 _12\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>corr<span class=\"__1 _13\"></span>espondientes <span class=\"__1 _14\"></span>an\u00e1lisis <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>deterioro <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>aquellos <span class=\"__1 _14\"></span>activos <span class=\"__1 _14\"></span>intangibles,<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x1_1 h1_1 y13b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">tanto <span class=\"__1 _12\"></span>aquellos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>q<span class=\"__1 _13\"></span>ue<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>encuentran <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>curs<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>como <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>pres<span class=\"__1 _13\"></span>enten <span class=\"__1 _12\"></span>indicios <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>deterioro<span class=\"__1 _13\"></span><span class=\"lse_1\">. <span class=\"__1 _12\"></span></span>M\u00e1s </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x1_1 h1_1 y2fd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">adelante <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>esta<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>Nota <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>muestran <span class=\"__1 _e\"> </span>las <span class=\"__1 _d\"> </span>principales <span class=\"__1 _e\"> </span>hip\u00f3tesis <span class=\"__1 _d\"> </span>clave <span class=\"__1 _d\"> </span>util<span class=\"__1 _13\"></span>izadas <span class=\"__1 _d\"> </span>para <span class=\"__1 _d\"> </span>los  an<span class=\"__1 _10\"></span>\u00e1lisis <span class=\"__1 _e\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x1_1 h1_1 y408 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">deterioro, as\u00ed como<span class=\"__1 _13\"></span> l<span class=\"__1 _10\"></span>os corr<span class=\"__1 _13\"></span>espondientes an\u00e1lisis de sensib<span class=\"__1 _13\"></span>ilidad. </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _14\"></span>detalle <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>movi<span class=\"__1 _13\"></span>miento <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>las <span class=\"__1 _14\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>deterioro <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>activos <span class=\"__1 _14\"></span>intangibles <span class=\"__1 _14\"></span>registradas <span class=\"__1 _14\"></span>durante <span class=\"__1 _14\"></span>los </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ejercicios 2024 y 2<span class=\"__1 _13\"></span>023 es el siguiente: </div></div><div class=\"c_1 w59 h7_1 gs147\"><div class=\"t_1 m0_1 x8e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w5d h32 gs148\"><div class=\"t_1 m0_1 x12_1 h6_1 y38f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias </div></div><div class=\"c_1 w5f h32 gs149\"><div class=\"t_1 m0_1 x12_1 h6_1 y38f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias </div></div><div class=\"c_1 w5a h32 gs14a\"><div class=\"t_1 m0_1 x2e h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w5c h32 gs14b\"><div class=\"t_1 m0_1 x52 h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Retiros <span class=\"ls6_1\">/ </span></div></div><div class=\"c_1 w5a h32 gs14c\"><div class=\"t_1 m0_1 x2e h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w5e h32 gs14d\"><div class=\"t_1 m0_1 x52 h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Retiros <span class=\"ls6_1\">/ </span></div></div><div class=\"c_1 w60 h32 gs14e\"><div class=\"t_1 m0_1 x2e h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w5b h32 gs14f\"><div class=\"t_1 m0_1 x50 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adiciones </div></div><div class=\"c_1 w5d h32 gs148\"><div class=\"t_1 m0_1 x3b h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">de </div></div><div class=\"c_1 w5b h32 gs150\"><div class=\"t_1 m0_1 x50 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adiciones </div></div><div class=\"c_1 w5f h32 gs149\"><div class=\"t_1 m0_1 x3b h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">de </div></div><div class=\"c_1 w5a h32 gs14a\"><div class=\"t_1 m0_1 x12_1 h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2022 </div></div><div class=\"c_1 w5c h32 gs14b\"><div class=\"t_1 m0_1 x12_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reversi\u00f3n </div></div><div class=\"c_1 w5a h32 gs14c\"><div class=\"t_1 m0_1 x12_1 h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w5e h32 gs14d\"><div class=\"t_1 m0_1 x12_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reversi\u00f3n </div></div><div class=\"c_1 w60 h32 gs14e\"><div class=\"t_1 m0_1 x12_1 h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w5d h32 gs148\"><div class=\"t_1 m0_1 x50 h6_1 y393 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">conversi\u00f3n </div></div><div class=\"c_1 w5f h32 gs149\"><div class=\"t_1 m0_1 x50 h6_1 y393 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">conversi\u00f3n </div></div><div class=\"c_1 w58 h8_1 gs151\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Propiedad Indus<span class=\"__1 _10\"></span>trial </div></div><div class=\"c_1 w5a h8_1 gs152\"><div class=\"t_1 m0_1 x13_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">293.728  </div></div><div class=\"c_1 w5b h8_1 gs153\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">47.330  </div></div><div class=\"c_1 w5c h8_1 gs154\"><div class=\"t_1 m0_1 x2e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(87.162) </div></div><div class=\"c_1 w5d h8_1 gs155\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(8.598) </div></div><div class=\"c_1 w5a h8_1 gs156\"><div class=\"t_1 m0_1 x13_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">245.298  </div></div><div class=\"c_1 w5b h8_1 gs157\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31.242  </div></div><div class=\"c_1 w5e h8_1 gs158\"><div class=\"t_1 m0_1 x2e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(21.344) </div></div><div class=\"c_1 w5f h8_1 gs159\"><div class=\"t_1 m0_1 x3b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.303  </div></div><div class=\"c_1 w60 h8_1 gs15a\"><div class=\"t_1 m0_1 x13_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">268.499  </div></div><div class=\"c_1 w58 h7_1 gs15b\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos de Desar<span class=\"__1 _10\"></span>rollo </div></div><div class=\"c_1 w5a h7_1 gs15c\"><div class=\"t_1 m0_1 x3b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">52.819  </div></div><div class=\"c_1 w5b h7_1 gs15d\"><div class=\"t_1 m0_1 x56 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w5c h7_1 gs15e\"><div class=\"t_1 m0_1 x25 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.990) </div></div><div class=\"c_1 w5d h7_1 gs15f\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.798) </div></div><div class=\"c_1 w5a h7_1 gs160\"><div class=\"t_1 m0_1 x3b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">49.031  </div></div><div class=\"c_1 w5b h7_1 gs161\"><div class=\"t_1 m0_1 x56 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w5e h7_1 gs162\"><div class=\"t_1 m0_1 x56 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w5f h7_1 gs163\"><div class=\"t_1 m0_1 x97 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w60 h7_1 gs164\"><div class=\"t_1 m0_1 x3b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">49.031  </div></div><div class=\"c_1 w58 h7_1 gs165\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Aplicaciones in<span class=\"__1 _10\"></span>form\u00e1ticas </div></div><div class=\"c_1 w5a h7_1 gs166\"><div class=\"t_1 m0_1 x53 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.597  </div></div><div class=\"c_1 w5b h7_1 gs167\"><div class=\"t_1 m0_1 x56 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w5c h7_1 gs168\"><div class=\"t_1 m0_1 x56 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w5d h7_1 gs169\"><div class=\"t_1 m0_1 x97 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w5a h7_1 gs16a\"><div class=\"t_1 m0_1 x53 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.597  </div></div><div class=\"c_1 w5b h7_1 gs16b\"><div class=\"t_1 m0_1 x56 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w5e h7_1 gs16c\"><div class=\"t_1 m0_1 x56 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w5f h7_1 gs16d\"><div class=\"t_1 m0_1 x97 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w60 h7_1 gs16e\"><div class=\"t_1 m0_1 x53 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.597  </div></div><div class=\"c_1 w58 ha_1 gs16f\"><div class=\"t_1 m0_1 x12_1 h5_1 y40e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total p\u00e9rdidas<span class=\"__1 _10\"></span> por deterioro </div></div><div class=\"c_1 w5a ha_1 gs170\"><div class=\"t_1 m0_1 x13_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">348.144  </div></div><div class=\"c_1 w5b ha_1 gs171\"><div class=\"t_1 m0_1 x13_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">47.330  </div></div><div class=\"c_1 w5c ha_1 gs172\"><div class=\"t_1 m0_1 x2e h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(89.152) </div></div><div class=\"c_1 w5d ha_1 gs173\"><div class=\"t_1 m0_1 x25 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.396) </div></div><div class=\"c_1 w5a ha_1 gs174\"><div class=\"t_1 m0_1 x13_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">295.926  </div></div><div class=\"c_1 w5b ha_1 gs175\"><div class=\"t_1 m0_1 x13_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31.242  </div></div><div class=\"c_1 w5e ha_1 gs176\"><div class=\"t_1 m0_1 x2e h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(21.344) </div></div><div class=\"c_1 w5f ha_1 gs177\"><div class=\"t_1 m0_1 x3b h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.303  </div></div><div class=\"c_1 w60 ha_1 gs178\"><div class=\"t_1 m0_1 x13_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">319.127  </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x1_1 h1_1 y2ae ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Al cierre <span class=\"__1 _13\"></span>del ejerc<span class=\"__1 _13\"></span>icio 202<span class=\"__1 _13\"></span>4, la <span class=\"__1 _13\"></span>Direcci\u00f3n del <span class=\"__1 _13\"></span>Grupo ha <span class=\"__1 _13\"></span>reevaluado e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> p<span class=\"__1 _13\"></span>lan de <span class=\"__1 _13\"></span>negocio de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>l<span class=\"ls7_1\">os</span> productos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x1_1 h1_1 y40f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercializados bajo <span class=\"__1 _16\"></span>la <span class=\"__1 _10\"></span>marca Seysara <span class=\"__1 _16\"></span>y Cordran <span class=\"__1 _21\"></span>Tape<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>form<span class=\"__1 _13\"></span>an <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>arte <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la UGE <span class=\"__1 _16\"></span>Allergan portfolio: </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x62 h1_1 y410 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>E<span class=\"__1 _10\"></span>n <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>caso<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span><span class=\"ls7_1\">de<span class=\"ls0_1\"> Seysara<span class=\"lse_1\">, <span class=\"__1 _16\"></span><span class=\"ls0_1\">en 2024 <span class=\"__1 _16\"></span>ha mejorado <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>rendimiento y, <span class=\"__1 _16\"></span>adicionalme<span class=\"__1 _13\"></span>nte, <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>han firmado </span></span></span></span></div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y411 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">acuerdos <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>distribuir <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>producto <span class=\"__1 _13\"></span><span class=\"ls7_1\">en <span class=\"__1 _13\"></span></span>nuevos <span class=\"__1 _13\"></span>pa\u00eds<span class=\"__1 _13\"></span>es c<span class=\"__1 _13\"></span>omo Canad\u00e1 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>M\u00e9xico<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>a trav\u00e9s <span class=\"__1 _13\"></span>del </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y412 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">segmento <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>licenciatarios. <span class=\"__1 _d\"> </span>Como <span class=\"__1 _d\"> </span>consecue<span class=\"__1 _13\"></span>ncia, <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>pl<span class=\"__1 _10\"></span>an <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>negocio <span class=\"__1 _d\"> </span>ha <span class=\"__1 _d\"> </span>mejorado<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>gracias </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y19a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principalmente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>mayor <span class=\"__1 _13\"></span>nivel <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ingresos<span class=\"__1 _13\"></span>, lo<span class=\"__1 _13\"></span> que <span class=\"__1 _12\"></span>ha <span class=\"__1 _13\"></span>resultado <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>reversi\u00f3n <span class=\"__1 _13\"></span>parci<span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y50_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">los  deterioros  realizados  en <span class=\"__1 _e\"> </span>ej<span class=\"__1 _13\"></span>ercicios  anteriores  por <span class=\"__1 _e\"> </span>import<span class=\"__1 _13\"></span>e <span class=\"__1 _e\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>21,3  millones  de <span class=\"__1 _e\"> </span>euros<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y35b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(equivalente <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span><span class=\"lsc_1\">22<span class=\"ls0_1\">,9 <span class=\"__1 _16\"></span>millone<span class=\"__1 _13\"></span>s <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>d\u00f3lar<span class=\"__1 _13\"></span>es). <span class=\"__1 _16\"></span>El <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _21\"></span>rec<span class=\"__1 _13\"></span>up<span class=\"__1 _10\"></span>erable <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>ha <span class=\"__1 _16\"></span>determi<span class=\"__1 _13\"></span>nado <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>\u00e9todo </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y303 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del <span class=\"__1 _16\"></span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _16\"></span>en uso. El <span class=\"__1 _16\"></span>valor neto contable <span class=\"__1 _16\"></span>de Seysara a 31 <span class=\"__1 _16\"></span>de diciembre de <span class=\"__1 _16\"></span>2024 asciende a <span class=\"ls7_1\">69,7</span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y304 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones de euros (equ<span class=\"__1 _13\"></span>ivalentes a <span class=\"ls7_1\">72<span class=\"__1 _13\"></span></span>,4 millones de d\u00f3lares).<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y413 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Al <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ierre <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _13\"></span>2023, <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Direcci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>reevalu\u00f3 <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>plan <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>negocio <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>prod<span class=\"__1 _13\"></span>ucto </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y404 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercializado <span class=\"__1 _16\"></span>bajo <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>marca <span class=\"__1 _16\"></span>Seysara<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>proy<span class=\"__1 _13\"></span>ectando <span class=\"__1 _21\"></span>un <span class=\"__1 _16\"></span>crecimiento <span class=\"__1 _16\"></span>limitad<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>pro<span class=\"__1 _13\"></span>ducto <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>largo </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y405 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">plazo, reduc<span class=\"__1 _13\"></span>iendo significativame<span class=\"__1 _13\"></span>nte su pico <span class=\"__1 _13\"></span>de ventas, <span class=\"__1 _13\"></span>lo que resu<span class=\"__1 _13\"></span>lt\u00f3 en un <span class=\"__1 _13\"></span>deterioro de 4<span class=\"__1 _13\"></span>7,3 </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y406 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones de <span class=\"__1 _13\"></span>euros (equ<span class=\"__1 _13\"></span>ival<span class=\"__1 _10\"></span>ente <span class=\"__1 _13\"></span>a 50,6 mil<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ones d<span class=\"__1 _13\"></span>e d\u00f3lares). <span class=\"__1 _13\"></span>El valor recup<span class=\"__1 _13\"></span>erable se d<span class=\"__1 _13\"></span>etermin\u00f3 </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y414 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">con <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>m\u00e9todo <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>uso. <span class=\"__1 _13\"></span>Tras <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>deteri<span class=\"__1 _13\"></span>oro, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>neto <span class=\"__1 _12\"></span>contable <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Seysara <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>31 <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs146\"><div class=\"t_1 m0_1 x63 h1_1 y415 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diciembre <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>2023 <span class=\"__1 _21\"></span>asc<span class=\"__1 _13\"></span>endi\u00f3 <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>49,8 <span class=\"__1 _16\"></span>millones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>euros <span class=\"__1 _16\"></span>(equivalentes <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>55,0 <span class=\"__1 _16\"></span>millones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>d\u00f3lares<span class=\"__1 _13\"></span>). </div></div><span class=\"__1 _a_1\"> </span>E<span class=\"__1 _10\"></span>n el c<span class=\"__1 _13\"></span>aso de Cor<span class=\"__1 _13\"></span>dran Tape<span class=\"__1 _13\"></span>, el producto<span class=\"__1 _13\"></span> ha i<span class=\"__1 _13\"></span>do experimentando<span class=\"__1 _13\"></span> una reducc<span class=\"__1 _13\"></span>i\u00f3n progresiva <span class=\"__1 _13\"></span>de sus ventas en los \u00faltimos ejercicios<span class=\"lse_1\">. </span>Adicional<span class=\"__1 _13\"></span>mente, <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>20<span class=\"__1 _13\"></span>25, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo consecuencia del cambio<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>fabricante<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>producto<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>espera <span class=\"__1 _13\"></span>ci<span class=\"__1 _13\"></span>erto <span class=\"__1 _13\"></span>desabas<span class=\"__1 _13\"></span>tecimiento <span class=\"__1 _13\"></span>t<span class=\"__1 _13\"></span>emporal <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>mercado <span class=\"__1 _12\"></span>lo <span class=\"__1 _12\"></span>que va <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>repercutir <span class=\"__1 _13\"></span>neg<span class=\"__1 _13\"></span>ati<span class=\"__1 _10\"></span>vamente <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>nivel <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ventas <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>medio <span class=\"__1 _13\"></span>plazo. <span class=\"__1 _13\"></span>Como <span class=\"__1 _13\"></span>cons<span class=\"__1 _13\"></span>ecuencia <span class=\"__1 _13\"></span>de esto, <span class=\"__1 _21\"></span>el <span class=\"__1 _16\"></span>nuevo <span class=\"__1 _16\"></span>plan <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>n<span class=\"__1 _13\"></span>egocio <span class=\"__1 _21\"></span>realizado <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Direcci\u00f3n <span class=\"__1 _16\"></span>del <span class=\"__1 _21\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>ha <span class=\"__1 _21\"></span>resu<span class=\"__1 _13\"></span>ltado <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>un <span class=\"__1 _16\"></span>deterioro de <span class=\"__1 _13\"></span><span class=\"ls0_1\">31,2 <span class=\"__1 _12\"></span>millones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _12\"></span>(equivale<span class=\"__1 _13\"></span>nte<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>3<span class=\"__1 _13\"></span>3,8 <span class=\"__1 _13\"></span>millones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares).<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _13\"></span>recuperable <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span> </span>ha <span class=\"__1 _12\"></span>determi<span class=\"__1 _13\"></span>nado <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>m\u00e9t<span class=\"__1 _13\"></span>odo <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>uso.<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Tras<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>deterioro,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or <span class=\"__1 _12\"></span>net<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>contable <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> Cordran <span class=\"__1 _13\"></span>Tape <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>dici<span class=\"__1 _13\"></span>embre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>asciende <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>66,3 <span class=\"__1 _13\"></span>m<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>llones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>uros <span class=\"__1 _13\"></span>(equivalentes <span class=\"__1 _13\"></span>a 68,9<span class=\"ls0_1\"> millones <span class=\"__1 _13\"></span>de d\u00f3lares). </span>Los <span class=\"__1 _12\"></span>retiros <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>2023 <span class=\"__1 _14\"></span>correspondieron <span class=\"__1 _14\"></span>principalmente <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _14\"></span>baja <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>derechos <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>productos <span class=\"__1 _12\"></span>que formaban <span class=\"__1 _17\"> </span>parte <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>toma <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>contro<span class=\"__1 _13\"></span>l <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>Aqua <span class=\"__1 _11\"> </span>Pharmaceuticals <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>que <span class=\"__1 _17\"> </span>es<span class=\"__1 _13\"></span>taban <span class=\"__1 _17\"> </span>parcia<span class=\"__1 _13\"></span>lmente deteriorados <span class=\"__1 _13\"></span>(Acticlate <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Veltin). <span class=\"__1 _13\"></span>Los <span class=\"__1 _13\"></span>retiros <span class=\"__1 _13\"></span>de 2024 <span class=\"__1 _13\"></span>corresponden <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span><span class=\"ls7_1\">a </span>revers<span class=\"__1 _13\"></span>i\u00f3n parcial <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>deterioro realizado  en  ej<span class=\"__1 _13\"></span>ercicios  anteriores <span class=\"__1 _b_1\"> </span>sobre  Seysara<span class=\"__1 _13\"></span>  (UGE  Allergan  portf<span class=\"__1 _13\"></span>olio),  como <span class=\"__1 _b_1\"> </span>se  ha  descrito anteriormente. Las <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>deterioro <span class=\"__1 _13\"></span>generadas <span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>revertidas <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>sido <span class=\"__1 _13\"></span>registradas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>partida <span class=\"__1 _13\"></span>\u201cResultados <span class=\"__1 _13\"></span>por deterioro <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>inmovilizado <span class=\"__1 _13\"></span>material, activos<span class=\"__1 _13\"></span> intangible<span class=\"__1 _13\"></span>s y <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>de comercio\u201d <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdidas y ganancias consolidad<span class=\"__1 _13\"></span>a adjunta de los ejercicios <span class=\"__1 _13\"></span>2024 y 2023. A <span class=\"ls0_1\">31 de d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ciembre de<span class=\"__1 _13\"></span> 2024 y 2023<span class=\"__1 _13\"></span>, y como consecuencia de l<span class=\"__1 _13\"></span>as pruebas de deterioro llev<span class=\"__1 _13\"></span>adas a cabo </span>e <span class=\"__1 _13\"></span>indicad<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Nota <span class=\"__1 _12\"></span>5-<span class=\"lsc_1\">d)</span>, <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>deterioro<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>acumulado <span class=\"__1 _14\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ep\u00ed<span class=\"__1 _13\"></span>grafe <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Activos <span class=\"__1 _12\"></span>intangibles<span class=\"__1 _13\"></span> corresponde princ<span class=\"__1 _13\"></span>ipalmente a: - <span class=\"__1 _a_1\"> </span><span class=\"ff5_1\">Deterioro de \u201cAllergan portfolio\u201d, correspond<span class=\"__1 _13\"></span>iente a</span> l<span class=\"ls7_1\">os</span> productos Seysara<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y Cordran Tape por un <span class=\"__1 _13\"></span>total <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>139,1 <span class=\"__1 _12\"></span>millones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>uros <span class=\"__1 _13\"></span>(121,0<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>2<span class=\"__1 _13\"></span>023), <span class=\"__1 _12\"></span>seg\u00fan <span class=\"__1 _12\"></span>descrito <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> esta misma Nota.<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>Deterioro <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>tecnolog\u00eda <span class=\"__1 _14\"></span>adquirida <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>Almirall <span class=\"__1 _14\"></span>LLC <span class=\"__1 _12\"></span>(<span class=\"__1 _13\"></span>anteriormente, <span class=\"__1 _14\"></span>Aqua <span class=\"__1 _12\"></span>Phar<span class=\"__1 _13\"></span>maceuticals, LLC) <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>2013 <span class=\"__1 _12\"></span>as<span class=\"__1 _13\"></span>ignada <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>cada <span class=\"__1 _13\"></span>prod<span class=\"__1 _13\"></span>ucto <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>definida <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _13\"></span>un <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>onjunto <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>activos <span class=\"__1 _12\"></span>intangible<span class=\"__1 _13\"></span>s por <span class=\"__1 _13\"></span>un <span class=\"__1 _12\"></span>total <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>86,9 <span class=\"__1 _12\"></span>millones<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _13\"></span>(<span class=\"lsc_1\">81</span>,7 <span class=\"__1 _13\"></span>millones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>uros <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>2<span class=\"__1 _13\"></span>023), <span class=\"__1 _13\"></span>tr<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>los retiros de este ejerc<span class=\"__1 _13\"></span>icio. - <span class=\"__1 _a_1\"> </span>Deterioro de <span class=\"__1 _13\"></span>los gastos <span class=\"__1 _13\"></span>de desarrollo adq<span class=\"__1 _13\"></span>uiridos como <span class=\"__1 _13\"></span>consecuencia de l<span class=\"__1 _13\"></span>a toma de <span class=\"__1 _13\"></span>control de Polichem <span class=\"__1 _12\"></span>Group <span class=\"__1 _12\"></span>tras<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>cisi\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>cesar <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>actividades <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span>sarrollo <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>dos <span class=\"__1 _14\"></span>proyectos <span class=\"__1 _12\"></span>en Estados Unidos <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>un<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de ellos en <span class=\"__1 _10\"></span>Europa<span class=\"ls9_1\">: </span>P <span class=\"__1 _16\"></span>30<span class=\"__1 _13\"></span>58 <span class=\"__1 _16\"></span>(Oni<span class=\"__1 _13\"></span>comicosis) <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _16\"></span>imp<span class=\"__1 _13\"></span>orte <span class=\"__1 _16\"></span>de 7 millones de euros <span class=\"lsf_1\">y </span>P 3073 (Psoriasis u<span class=\"__1 _13\"></span>\u00f1as) por importe de 45,7 millones d<span class=\"__1 _13\"></span>e euros<span class=\"__1 _13\"></span>. - <span class=\"__1 _a_1\"> </span>Deterioro <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>import<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>12 <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>euros <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>derec<span class=\"__1 _13\"></span>hos <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>omercializaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>diversos<span class=\"__1 _13\"></span> productos del \u00e1rea derm<span class=\"__1 _13\"></span>atol\u00f3gica adquiridos a Shire e<span class=\"__1 _13\"></span>n el ejercicio 2007.<span class=\"__1 _13\"></span> A <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ontinuaci\u00f3n, <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>incluyen<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>las principales hip\u00f3tesis de <span class=\"__1 _16\"></span>los tests <span class=\"__1 _16\"></span>de deterioro <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ealizados sobre <span class=\"__1 _16\"></span>aque<span class=\"__1 _13\"></span>llos activos <span class=\"__1 _16\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _16\"></span>no forman <span class=\"__1 _16\"></span>parte<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>un<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>UGE asociada <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>un<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>fondo de <span class=\"__1 _16\"></span>comercio<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>(<span class=\"__1 _13\"></span>Nota 8)<span class=\"lse_1\">, <span class=\"__1 _16\"></span><span class=\"ls0_1\">b<span class=\"__1 _13\"></span>ien <span class=\"__1 _16\"></span>sobre activos </span></span>que a\u00fan <span class=\"__1 _13\"></span>no se <span class=\"__1 _13\"></span>amortizan por <span class=\"__1 _13\"></span>estar en curs<span class=\"__1 _13\"></span>o, o bien <span class=\"__1 _13\"></span>sobre aquellos <span class=\"__1 _13\"></span>que existen <span class=\"__1 _13\"></span>indicios de <span class=\"__1 _13\"></span>deterioro<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span><span class=\"lsc_1\">a </span>31 de diciembre de 2<span class=\"__1 _13\"></span>024: Miles de Hip\u00f3tesis 2024<span class=\"__1 _10\"></span> Hip\u00f3tesis 2023 euros Activo o Unida<span class=\"__1 _10\"></span>d Generadora <span class=\"__1 _10\"></span>de efect<span class=\"__1 _10\"></span>ivo Activo t.a.i. t.d.i. t.c.r.p t.a.i. t.d.i. t.c.r.p intangible Derechos adquirido<span class=\"__1 _10\"></span>s a Allergan pa<span class=\"__1 _16\"></span>ra Estados Unidos (Seysara / Cor<span class=\"__1 _16\"></span>dran (5)% - (5)% - 146.183  10,5% 8,5% 8,9% 8,5% Tape) (15%) (15%) Derechos adquirido<span class=\"__1 _10\"></span>s a Ichnos par<span class=\"__1 _16\"></span>a todo el mundo 20.800  11,0% 9,0% (15)%<span class=\"ls0_1\"> </span>11,5% 9,0% (15)%<span class=\"ls0_1\"> </span>Derechos adquirido<span class=\"__1 _10\"></span>s a Simcere pa<span class=\"__1 _16\"></span>ra todo el mundo (excepto<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>Ch<span class=\"__1 _10\"></span>ina) 18.129  10,9% 9,0% (15)%<span class=\"ls0_1\"> </span>11,0% 9,0% (15)%<span class=\"ls0_1\"> </span>Adicionalmente,<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>incluye <span class=\"__1 _e\"> </span>el <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>n\u00e1lisis <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>sensibili<span class=\"__1 _13\"></span>dad <span class=\"__1 _d\"> </span>realizado <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>quellos <span class=\"__1 _d\"> </span>activos <span class=\"__1 _d\"> </span>y <span class=\"__1 _e\"> </span>UGEs  m\u00e1s significativos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>presentan <span class=\"__1 _14\"></span>variaciones<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>neto <span class=\"__1 _14\"></span>contable <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>31 <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2024 <span class=\"__1 _14\"></span>ante variaciones  planteadas  como  razonablemente  posibles  de  l<span class=\"__1 _10\"></span>as  principales  hip\u00f3tesis  clave  (seg\u00fan descrito <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>N<span class=\"__1 _13\"></span>ota <span class=\"__1 _13\"></span>5-<span class=\"ls7_1\">d)</span>. <span class=\"__1 _12\"></span>P<span class=\"__1 _13\"></span>ara <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>resto <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>activos <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>UGEs <span class=\"__1 _13\"></span>no <span class=\"__1 _12\"></span>desglosados<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>existe <span class=\"__1 _12\"></span>impacto <span class=\"__1 _12\"></span>por deterioro de acuerdo c<span class=\"__1 _13\"></span>on las mismas variables ut<span class=\"__1 _13\"></span>ilizadas: <div class=\"c_1 w6a hd_1 gs17a\"><div class=\"t_1 m0_1 x4d h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Impacto en el </div></div><div class=\"c_1 w6a hd_1 gs17a\"><div class=\"t_1 m0_1 x17_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">valor  </div></div><div class=\"c_1 w68 h39 gs17b\"><div class=\"t_1 m0_1 x12_1 h5_1 y420 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Unidad Generadora<span class=\"__1 _16\"></span> de Efectivo </div></div><div class=\"c_1 w69 h39 gs17c\"><div class=\"t_1 m0_1 x9f h5_1 y420 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">An\u00e1lisis de se<span class=\"__1 _10\"></span>nsibilidad </div></div><div class=\"c_1 w6a h3a gs17d\"><div class=\"t_1 m0_1 x2e h5_1 y422 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(millones de </div></div><div class=\"c_1 w6a h3a gs17d\"><div class=\"t_1 m0_1 x2b h5_1 y423 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros) </div></div><div class=\"c_1 w6b h7_1 gs17e\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">-     Incremento <span class=\"__1 _16\"></span>/<span class=\"__1 _13\"></span> Red<span class=\"__1 _10\"></span>ucci\u00f3n de la<span class=\"__1 _16\"></span>s v<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tas netas es<span class=\"__1 _10\"></span>timadas en un 10<span class=\"__1 _16\"></span>%<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w6a h7_1 gs17f\"><div class=\"t_1 m0_1 x25 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">+ 18 / (<span class=\"ls2_1\">19</span>) </div></div><div class=\"c_1 w68 h3b gs180\"><div class=\"t_1 m0_1 x12_1 h6_1 y425 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Derechos adquirido<span class=\"__1 _10\"></span>s a Allergan pa<span class=\"__1 _16\"></span>ra </div></div><div class=\"c_1 w6b h7_1 gs181\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">-     Incremento <span class=\"__1 _16\"></span>/<span class=\"__1 _13\"></span> Red<span class=\"__1 _10\"></span>ucci\u00f3n de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>in<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>o pun<span class=\"__1 _10\"></span>tos en la <span class=\"__1 _10\"></span>tasa de creci<span class=\"__1 _10\"></span>miento. </div></div><div class=\"c_1 w6a h7_1 gs182\"><div class=\"t_1 m0_1 x10_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">+ 32 / (9) </div></div><div class=\"c_1 w68 h3b gs180\"><div class=\"t_1 m0_1 x12_1 h6_1 y426 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Estados Unidos </div></div><div class=\"c_1 w6b h3c gs183\"><div class=\"t_1 m0_1 x3b h6_1 y1bd ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">-     Incremento/<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>Re<span class=\"__1 _10\"></span>ducci\u00f3n de me<span class=\"__1 _16\"></span>dio punto en la tasa de descuento </div></div><div class=\"c_1 w6a h3c gs184\"><div class=\"t_1 m0_1 x3b h6_1 y1bd ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(5) / +5 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "8.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Fondo de comercio<span class=\"__1 _13\"></span> </span>El <span class=\"__1 _21\"></span><span class=\"ls0_1\">d<span class=\"__1 _13\"></span>etalle <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>este <span class=\"__1 _21\"></span>ep<span class=\"__1 _13\"></span>\u00edgrafe <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>balance <span class=\"__1 _16\"></span>consolidado <span class=\"__1 _16\"></span>al<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>cierre <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>los <span class=\"__1 _16\"></span>ejercicios <span class=\"__1 _16\"></span>20<span class=\"__1 _13\"></span>24 <span class=\"__1 _21\"></span>y <span class=\"__1 _21\"></span>2023 <span class=\"__1 _16\"></span><span class=\"ls7_1\">es<span class=\"ls0_1\"> <span class=\"__1 _16\"></span>el <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>iguiente </span></span></span>(n<span class=\"ls0_1\">o ha habido movimientos<span class=\"__1 _13\"></span> a lo largo de los ejercicios <span class=\"__1 _13\"></span>2024 y 2023):<span class=\"__1 _13\"></span> </span>Miles de Euros 31/12/2024 31/12/2023 Almirall, S.A. 35.407  35.407  Almirall Hermal<span class=\"__1 _10\"></span>, GmbH 227.743  227.743  Poli Group 52.816  52.816  Total 315.966  315.966<span class=\"__1 _55\"> </span>El <span class=\"__1 _13\"></span>fondo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Almirall, <span class=\"__1 _13\"></span>S.A., <span class=\"__1 _13\"></span>cuyo v<span class=\"__1 _13\"></span>alor n<span class=\"__1 _13\"></span>eto <span class=\"__1 _13\"></span>asciende <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>35,4 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros, <span class=\"__1 _13\"></span>se or<span class=\"__1 _13\"></span>igin\u00f3 en  1997  por  la  diferencia<span class=\"__1 _13\"></span>  en<span class=\"__1 _10\"></span>tre  el  valor  al  que  se  encontraban  conta<span class=\"__1 _13\"></span>bilizadas  las  acciones  de Prodesfarma S.A., <span class=\"__1 _13\"></span>y el valor <span class=\"__1 _13\"></span>te\u00f3rico contable de dicha <span class=\"__1 _13\"></span>socieda<span class=\"__1 _13\"></span>d en el momento <span class=\"__1 _13\"></span>de realizarse la fus<span class=\"__1 _13\"></span>i\u00f3n por <span class=\"__1 _13\"></span>absorci\u00f3n <span class=\"__1 _13\"></span>de \u00e9s<span class=\"__1 _13\"></span>ta por <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la S<span class=\"__1 _13\"></span>ociedad Do<span class=\"__1 _13\"></span>minante, una <span class=\"__1 _13\"></span>vez <span class=\"__1 _13\"></span>asignadas <span class=\"__1 _13\"></span>al r<span class=\"__1 _13\"></span>esto de <span class=\"__1 _13\"></span>elementos<span class=\"__1 _13\"></span> del <span class=\"__1 _16\"></span>activo las <span class=\"__1 _16\"></span>plusval\u00edas latentes <span class=\"__1 _16\"></span>derivadas del <span class=\"__1 _16\"></span>inmovilizado <span class=\"__1 _10\"></span>material <span class=\"__1 _10\"></span>y <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>inanciero. <span class=\"lsb_1\">El</span> <span class=\"__1 _10\"></span>importe <span class=\"__1 _16\"></span>rem<span class=\"__1 _13\"></span>anente es la cifra q<span class=\"__1 _13\"></span>ue quedaba pendiente d<span class=\"__1 _13\"></span>e amortizar en la f<span class=\"__1 _13\"></span>echa de transici\u00f3n<span class=\"__1 _13\"></span> a NIIF<span class=\"__1 _13\"></span> el 1 de enero <span class=\"__1 _13\"></span>de 2004 y <span class=\"__1 _14\"></span><span class=\"ls0_1\">los <span class=\"__1 _14\"></span>principales <span class=\"__1 _14\"></span>pro<span class=\"__1 _13\"></span>ductos <span class=\"__1 _14\"></span>incluidos <span class=\"__1 _14\"></span>era<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>ya <span class=\"__1 _14\"></span>existentes <span class=\"__1 _19\"></span>antes <span class=\"__1 _14\"></span><span class=\"ls7_1\">de</span> <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>fusi\u00f3n, <span class=\"__1 _14\"></span>principalmente <span class=\"__1 _14\"></span>A<span class=\"__1 _13\"></span>lmax <span class=\"__1 _14\"></span>y </span>Ebastel, <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _19\"></span>vende<span class=\"__1 _13\"></span>n <span class=\"__1 _19\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>Espa\u00f1a<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>Europa <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>su <span class=\"__1 _d\"> </span>mayor\u00eda, <span class=\"__1 _d\"> </span>respectivamente. <span class=\"__1 _d\"> </span>Todos <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>activos intangibles asociados est<span class=\"__1 _13\"></span>\u00e1n totalmente amortizados a<span class=\"__1 _13\"></span> 31 de diciembre de 2024<span class=\"__1 _13\"></span> y 2023.<span class=\"__1 _13\"></span> El <span class=\"__1 _d\"> </span>fon<span class=\"__1 _13\"></span>do <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>co<span class=\"__1 _13\"></span>mercio <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>Almirall <span class=\"__1 _e\"> </span>Hermal, <span class=\"__1 _e\"> </span>GmbH <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>origin\u00f3 <span class=\"__1 _e\"> </span>como <span class=\"__1 _e\"> </span>consecuenc<span class=\"__1 _13\"></span>ia <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>la <span class=\"__1 _d\"> </span>diferenci<span class=\"__1 _13\"></span>a existente entre e<span class=\"__1 _13\"></span>l valor de adquisici<span class=\"__1 _13\"></span>\u00f3n en 2007 de las <span class=\"__1 _13\"></span>acciones de las <span class=\"__1 _13\"></span>sociedades del Grupo <span class=\"__1 _13\"></span>Hermal y el valor te\u00f3rico <span class=\"__1 _10\"></span>de las mismas en <span class=\"__1 _10\"></span>el momento de la adquisici\u00f3n, una vez asignadas a los elementos de activo <span class=\"__1 _d\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>pasivo <span class=\"__1 _e\"> </span>identificabl<span class=\"__1 _13\"></span>es <span class=\"__1 _d\"> </span>la <span class=\"__1 _e\"> </span>diferencia <span class=\"__1 _e\"> </span>existente <span class=\"__1 _e\"> </span>entre <span class=\"__1 _e\"> </span>su <span class=\"__1 _e\"> </span>valor <span class=\"__1 _e\"> </span>razonable <span class=\"__1 _e\"> </span>y <span class=\"__1 _e\"> </span>aqu\u00e9l <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>que figuraban <span class=\"__1 _e\"> </span>reg<span class=\"__1 _13\"></span>istrados <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>estad<span class=\"__1 _13\"></span>os <span class=\"__1 _e\"> </span>financieros  de <span class=\"__1 _e\"> </span>las <span class=\"__1 _e\"> </span>soc<span class=\"__1 _13\"></span>iedades <span class=\"__1 _e\"> </span>adquiridas<span class=\"__1 _13\"></span>, <span class=\"__1 _d\"> </span>en  su <span class=\"__1 _e\"> </span>caso.  L<span class=\"__1 _13\"></span><span class=\"ls7_1\">os</span> principales <span class=\"__1 _18\"> </span>productos <span class=\"__1 _18\"> </span><span class=\"ls7_1\">qu</span>e <span class=\"__1 _18\"> </span>soportan <span class=\"__1 _18\"> </span>dicho <span class=\"__1 _11\"> </span>f<span class=\"__1 _13\"></span>ondo <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>comercio <span class=\"__1 _18\"> </span>son <span class=\"__1 _18\"> </span>los <span class=\"__1 _11\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _11\"> </span>fueron <span class=\"__1 _11\"> </span>a<span class=\"__1 _13\"></span>dquiridos<span class=\"ls9_1\">, </span>principalmente <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>dermatolog\u00ed<span class=\"__1 _13\"></span>a. <span class=\"__1 _12\"></span>Los <span class=\"__1 _14\"></span>pro<span class=\"__1 _13\"></span>ductos <span class=\"__1 _14\"></span>m\u00e1<span class=\"__1 _10\"></span>s <span class=\"__1 _14\"></span>destacados<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _12\"></span>Decoder<span class=\"__1 _13\"></span>m <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>Balneum<span class=\"__1 _13\"></span><span class=\"lse_1\">, <span class=\"__1 _14\"></span></span>que <span class=\"__1 _14\"></span>se venden <span class=\"__1 _e\"> </span>princ<span class=\"__1 _13\"></span>ipalmente <span class=\"__1 _e\"> </span>en  Alemania <span class=\"__1 _e\"> </span>y <span class=\"__1 _e\"> </span>resto  de <span class=\"__1 _e\"> </span>pa\u00edses  de<span class=\"__1 _16\"></span>  Europa.  Todos <span class=\"__1 _e\"> </span>los  activos <span class=\"__1 _e\"> </span>intangibles asociados est\u00e1n totalm<span class=\"__1 _13\"></span>ente amortizados a 31 de dic<span class=\"__1 _13\"></span>iembre de 2024<span class=\"__1 _13\"></span> y 2023. El fond<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>comercio d<span class=\"__1 _13\"></span>e Poli <span class=\"__1 _13\"></span>Group, se <span class=\"__1 _13\"></span>origin\u00f3 c<span class=\"__1 _13\"></span>omo c<span class=\"__1 _13\"></span>onsecuencia de <span class=\"__1 _13\"></span>la d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ferencia <span class=\"__1 _13\"></span>existente <span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tre <span class=\"__1 _13\"></span>el valor <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>adquisici<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>f<span class=\"__1 _13\"></span>ebrero <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>2016 <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _13\"></span>accion<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ociedades <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>Poli <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>valor<span class=\"__1 _13\"></span> te\u00f3rico <span class=\"__1 _13\"></span>de las <span class=\"__1 _13\"></span>mismas en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>momento de <span class=\"__1 _13\"></span>la adqu<span class=\"__1 _13\"></span>isici\u00f3n, u<span class=\"__1 _13\"></span>na vez<span class=\"__1 _13\"></span> asignadas <span class=\"__1 _13\"></span>a los <span class=\"__1 _13\"></span>elementos <span class=\"__1 _13\"></span>de activo<span class=\"__1 _13\"></span> y <span class=\"__1 _14\"></span>pasivo <span class=\"__1 _14\"></span>identificables <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>diferenc<span class=\"__1 _13\"></span>ia <span class=\"__1 _12\"></span>ex<span class=\"__1 _13\"></span>istente <span class=\"__1 _14\"></span>entre <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>aqu\u00e9l <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>figuraban registrados <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>es<span class=\"__1 _13\"></span>tados <span class=\"__1 _12\"></span>financi<span class=\"__1 _13\"></span>eros <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>las <span class=\"__1 _14\"></span>sociedades <span class=\"__1 _14\"></span>adquiridas<span class=\"__1 _13\"></span>. <span class=\"__1 _14\"></span>Los <span class=\"__1 _14\"></span>principales <span class=\"__1 _14\"></span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>que<span class=\"__1 _13\"></span> soportan <span class=\"__1 _19\"></span>dicho <span class=\"__1 _19\"></span>f<span class=\"__1 _13\"></span>ondo <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>omercio <span class=\"__1 _19\"></span>son <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _14\"></span>fuero<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>adquiridos, <span class=\"__1 _d\"> </span>principalmente <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>dermatolog\u00eda<span class=\"__1 _13\"></span><span class=\"ls9_1\">, </span>ginecolog\u00eda <span class=\"__1 _16\"></span>y <span class=\"__1 _10\"></span>respiratorio<span class=\"__1 _13\"></span>. <span class=\"__1 _16\"></span>Los <span class=\"__1 _16\"></span>prod<span class=\"__1 _13\"></span>uctos <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>\u00e1s <span class=\"__1 _21\"></span>dest<span class=\"__1 _13\"></span>acados <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _16\"></span>Ciclopoli que <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>ve<span class=\"__1 _13\"></span>nde <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>t<span class=\"__1 _13\"></span>od<span class=\"__1 _10\"></span>o <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>undo (aunque <span class=\"__1 _16\"></span>pri<span class=\"__1 _13\"></span>ncipalmente <span class=\"__1 _16\"></span>en Europa) <span class=\"__1 _16\"></span>y Finjuve <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>omercializa <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>tr<span class=\"__1 _13\"></span>av\u00e9s <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>lice<span class=\"__1 _13\"></span>nciatarios en <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>istintos territorios <span class=\"__1 _16\"></span>del mundo. <span class=\"__1 _16\"></span>En <span class=\"__1 _16\"></span>la Nota <span class=\"__1 _21\"></span>9 <span class=\"__1 _10\"></span>hay <span class=\"__1 _16\"></span>m\u00e1s detalle <span class=\"__1 _21\"></span>so<span class=\"__1 _13\"></span>bre <span class=\"__1 _21\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>activos i<span class=\"__1 _10\"></span>ntangibles <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>inculados <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>l<span class=\"ls7_1\">os</span> <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>ondos de comercio de <span class=\"__1 _13\"></span>Poli Group.  P\u00e9rdidas por deteri<span class=\"__1 _13\"></span>oro Al <span class=\"__1 _21\"></span>cierr<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>l<span class=\"ls7_1\">os</span> <span class=\"__1 _21\"></span>ej<span class=\"__1 _13\"></span>ercicios <span class=\"__1 _21\"></span>an<span class=\"__1 _13\"></span>ual<span class=\"ls7_1\">es</span> <span class=\"__1 _21\"></span>terminad<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>el <span class=\"__1 _16\"></span>31 <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>diciembre <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2024 <span class=\"__1 _21\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>2023, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>importe <span class=\"__1 _16\"></span>recupera<span class=\"__1 _13\"></span>ble de <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>odos <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>fondos de comercio <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>ha estimado en <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>ase <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>c\u00e1lculos de valor <span class=\"__1 _16\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>uso de las <span class=\"__1 _16\"></span>UGE<span class=\"__1 _13\"></span>S<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>a las que est\u00e1n asignadas<span class=\"__1 _13\"></span> los mismos, de acuerdo<span class=\"__1 _13\"></span> con lo descrito en la Nota <span class=\"__1 _13\"></span>5-<span class=\"ls7_1\">d)<span class=\"lse_1\">. </span></span> A <span class=\"ls0_1\">31 d<span class=\"__1 _13\"></span>e diciembre de <span class=\"__1 _13\"></span>2024 y<span class=\"__1 _13\"></span> 2023, de acuerd<span class=\"__1 _13\"></span>o con las <span class=\"__1 _13\"></span>estimaciones y proyeccio<span class=\"__1 _13\"></span>nes de que dispon<span class=\"__1 _13\"></span>en </span>los <span class=\"__1 _b_1\"> </span>Administradores <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>Sociedad <span class=\"__1 _b_1\"> </span>Dom<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nante, <span class=\"__1 _b_1\"> </span>las <span class=\"__1 _b_1\"> </span>previsiones <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>resultad<span class=\"__1 _13\"></span>os  y <span class=\"__1 _b_1\"> </span>flujos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>caja descontados <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>esto <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>unidades <span class=\"__1 _10\"></span>generadoras de <span class=\"__1 _21\"></span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _21\"></span>sop<span class=\"__1 _13\"></span>ortan <span class=\"__1 _21\"></span>adec<span class=\"__1 _13\"></span>uadamente <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>or contable<span class=\"__1 _13\"></span> de los activos afectos a <span class=\"__1 _13\"></span>los mismos y, por tanto, sus corr<span class=\"__1 _13\"></span>espondientes fondos de comercio.<span class=\"__1 _12\"></span> Miles de Euros Hip\u00f3tesis 2024<span class=\"__1 _10\"></span> Hip\u00f3tesis 2023<span class=\"__1 _10\"></span> Fondo de Activo o Unida<span class=\"__1 _10\"></span>d Generadora <span class=\"__1 _10\"></span>de Fondo de Activo comercio efectivo t.a.i. t.d.i. t.c.r.p t.a.i. t.d.i. t.c.r.p comercio intangible Almirall, S.A. Activos presente<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> an<span class=\"__1 _16\"></span>tes de la fusi\u00f3n 35.407  - 12,3% 8,0% (5)%<span class=\"ls0_1\"> </span>12,5% 8,0% (5)%<span class=\"ls0_1\"> </span>Almirall Hermal<span class=\"__1 _10\"></span>, Activos proceden<span class=\"__1 _10\"></span>tes de la toma de<span class=\"__1 _16\"></span> 227.743  - 12,0% 8,0% (2)%<span class=\"ls0_1\"> </span>12,0% 8,0% (2)%<span class=\"ls0_1\"> </span>GmbH control de Her<span class=\"__1 _10\"></span>mal GmbH Poli Group Activos proceden<span class=\"__1 _10\"></span>tes de la toma de<span class=\"__1 _16\"></span> control de Poli Grou<span class=\"__1 _10\"></span>p: i) Licencias y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ro<span class=\"__1 _10\"></span>s derechos de<span class=\"__1 _10\"></span> comercializaci\u00f3n<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>(te<span class=\"__1 _16\"></span>cnolog\u00eda de 7.400  25.726  11,0% 8,0% (2)%<span class=\"ls0_1\"> </span>11,0% 8,0% (2)%<span class=\"ls0_1\"> </span>producto), segmen<span class=\"__1 _16\"></span>to red propia ii) Licencias y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ro<span class=\"__1 _10\"></span>s derechos de comercializaci\u00f3n<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>(te<span class=\"__1 _16\"></span>cnolog\u00eda de 45.416  137.675  10,3% 8,0% (1)%<span class=\"ls0_1\"> </span>10,2% 8,0% (1)%<span class=\"ls0_1\"> </span>producto), segmen<span class=\"__1 _16\"></span>to comercializaci\u00f3n por terceros iii) Gastos de de<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ar<span class=\"__1 _10\"></span>rollo adquirido<span class=\"__1 _16\"></span>s - 3.785  11,3% 8,0% (2)%<span class=\"ls0_1\"> </span>11,1% 8,0% (2)%<span class=\"ls0_1\"> </span>(Terbinafine) iv) Gastos de<span class=\"__1 _10\"></span> desarrollo adquirido<span class=\"__1 _16\"></span>s - 16.057  10,9% 8,0% (2)%<span class=\"ls0_1\"> </span>10,9% 8,0% (2)%<span class=\"ls0_1\"> </span>(Finjuve) Total 315.966  183.243  t.a.i.:<span class=\"ff1_1\"> Ta<span class=\"__1 _10\"></span>sa de des<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>uen<span class=\"__1 _10\"></span>to ante<span class=\"__1 _16\"></span>s de impuestos<span class=\"__1 _10\"></span>; <span class=\"ff2_1\">t.d.i.:</span> <span class=\"__1 _10\"></span>Tasa de <span class=\"__1 _16\"></span>descuento despu\u00e9<span class=\"__1 _16\"></span>s de impuestos<span class=\"__1 _10\"></span>; <span class=\"ff2_1\">t.c.r.p.:</span> <span class=\"__1 _10\"></span>Tasa de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>re<span class=\"__1 _10\"></span>cimiento d<span class=\"__1 _10\"></span>e </span>la renta perpetua<span class=\"__1 _55\"> </span>Los <span class=\"__1 _14\"></span>tests <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>deterioro <span class=\"__1 _14\"></span>contemplan <span class=\"__1 _14\"></span>unas <span class=\"__1 _14\"></span>ventas <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>lanas <span class=\"__1 _14\"></span>o <span class=\"__1 _12\"></span>ligeramente <span class=\"__1 _14\"></span>decrecientes <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>tratarse <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>su mayor\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>portfolios <span class=\"__1 _13\"></span>maduros. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>margen <span class=\"__1 _13\"></span>bruto a <span class=\"__1 _13\"></span>efec<span class=\"__1 _13\"></span>tos de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>tests <span class=\"__1 _13\"></span>de det<span class=\"__1 _13\"></span>erioro <span class=\"__1 _13\"></span>se calcula <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>partir del <span class=\"__1 _16\"></span>Importe ne<span class=\"__1 _10\"></span>to <span class=\"__1 _16\"></span>de la <span class=\"__1 _21\"></span>cifra de <span class=\"__1 _21\"></span>negoc<span class=\"__1 _13\"></span>ios, <span class=\"__1 _21\"></span>desc<span class=\"__1 _13\"></span>ontando <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>cifra <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>Aprov<span class=\"__1 _13\"></span>isionamientos <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>oyalties <span class=\"__1 _21\"></span>(q<span class=\"__1 _13\"></span>ue se  en<span class=\"__1 _10\"></span>cuentran  registrados  como  Arrendamientos  y <span class=\"__1 _e\"> </span>c\u00e1nones,  en  el <span class=\"__1 _e\"> </span>ep\u00edgr<span class=\"__1 _13\"></span>afe <span class=\"__1 _e\"> </span>de  Otros  ga<span class=\"__1 _10\"></span>stos  de explotaci\u00f3n (Nota <span class=\"ls7_1\">22<span class=\"__1 _13\"></span></span>)). A <span class=\"ls0_1\">31 d<span class=\"__1 _13\"></span>e diciembre de <span class=\"__1 _13\"></span>2024 y<span class=\"__1 _13\"></span> 2023, de acuerd<span class=\"__1 _13\"></span>o con las <span class=\"__1 _13\"></span>estimaciones y proyeccio<span class=\"__1 _13\"></span>nes de que dispon<span class=\"__1 _13\"></span>en </span>los <span class=\"__1 _b_1\"> </span>Administradores <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>Sociedad <span class=\"__1 _b_1\"> </span>Dom<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nante, <span class=\"__1 _b_1\"> </span>las <span class=\"__1 _b_1\"> </span>previsiones <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>resultad<span class=\"__1 _13\"></span>os  y <span class=\"__1 _b_1\"> </span>flujos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>caja descontados <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>esto <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>unidades <span class=\"__1 _10\"></span>generadoras de <span class=\"__1 _21\"></span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _21\"></span>sop<span class=\"__1 _13\"></span>ortan <span class=\"__1 _21\"></span>adec<span class=\"__1 _13\"></span>uadamente <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>or contable<span class=\"__1 _13\"></span> de los activos afectos a <span class=\"__1 _13\"></span>los mismos y, por tanto, sus corr<span class=\"__1 _13\"></span>espondientes fondos de comercio.<span class=\"__1 _12\"></span> A <span class=\"__1 _13\"></span><span class=\"ls0_1\">31 de<span class=\"__1 _13\"></span> diciembre<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y 2023<span class=\"__1 _13\"></span><span class=\"ls9_1\">, </span>del <span class=\"__1 _13\"></span>an\u00e1lisis <span class=\"__1 _13\"></span>de sens<span class=\"__1 _13\"></span>ibili<span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>ad realiza<span class=\"__1 _13\"></span>do ante <span class=\"__1 _13\"></span>variaciones <span class=\"__1 _13\"></span>planteadas </span>como <span class=\"__1 _13\"></span>razonabl<span class=\"__1 _13\"></span>emente <span class=\"__1 _13\"></span>posibles <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>princ<span class=\"__1 _13\"></span>ipales <span class=\"__1 _13\"></span>hip\u00f3tesis <span class=\"__1 _13\"></span>clave<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>(s<span class=\"__1 _13\"></span>eg\u00fan<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>des<span class=\"__1 _13\"></span>crito <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _12\"></span>5-<span class=\"__1 _13\"></span><span class=\"ls7_1\">d)<span class=\"lse_1\">, <span class=\"__1 _13\"></span></span></span>no se deriva impacto <span class=\"__1 _13\"></span>por deterioro de acuerdo con l<span class=\"__1 _13\"></span>as mi<span class=\"__1 _10\"></span>smas v<span class=\"__1 _13\"></span>ariables utilizadas<span class=\"__1 _13\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "9.<span class=\"ls0_1\"> <span class=\"__1 _15\"> </span>Activos intangibles<span class=\"__1 _13\"></span> </span>El desglose<span class=\"__1 _13\"></span> del saldo <span class=\"__1 _13\"></span>y movimientos<span class=\"__1 _13\"></span> de este <span class=\"__1 _13\"></span>ep\u00edgrafe de <span class=\"__1 _13\"></span>los balances <span class=\"__1 _13\"></span>consolidados <span class=\"__1 _13\"></span>adjuntos al <span class=\"__1 _12\"></span>31<span class=\"__1 _13\"></span> de diciembre de 202<span class=\"__1 _13\"></span>4 y 2023 es el siguiente:<span class=\"__1 _13\"></span>Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas Traspasos Bajas de 31/12/2023 31/12/2024 conversi\u00f3n Propiedad Indus<span class=\"__1 _10\"></span>trial 2.102.789  54.712  38 <span class=\"ls0_1\"> </span>(8.323) 44.204  2.193.420  1<span class=\"__1 _55\"> </span>Gastos de desar<span class=\"__1 _10\"></span>rollo<span class=\"__1 _55\"> </span>87.997  20.354  - - 3.027  111.378  Aplicaciones in<span class=\"__1 _10\"></span>form\u00e1ticas 103.326  5.201  4.969  (19.642) 88 <span class=\"ls0_1\"> </span>93.942  Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso 55.049  19.511  (5.007) (1.713) - 67.840  Total coste A<span class=\"__1 _10\"></span>ctivos intangibles 2.349.161  99.778  - (29.678) 47.319  2.466.580  A. Acum. Prop<span class=\"__1 _10\"></span>iedad Industrial (1.013.911) (105.771) - 6.561  (20.172) (1.133.293) A. Acum. Gasto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> desarrollo (2.246) (962)<span class=\"ls0_1\"> </span>- - (35)<span class=\"ls0_1\"> </span>(3.243) A. Acum. Apli<span class=\"__1 _10\"></span>caciones inform\u00e1t<span class=\"__1 _16\"></span>ic<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (85.663) (7.703) - 19.490  (74)<span class=\"ls0_1\"> </span>(73.950) Total A. Acum. <span class=\"__1 _10\"></span>Activos intangible<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (1.101.820) (114.436) - 26.051  (20.281) (1.210.486) P\u00e9rdidas por de<span class=\"__1 _10\"></span>terioro (295.926) (31.242) - 21.344  (13.303) (319.127) Valor Neto Activos<span class=\"__1 _16\"></span> Intangibles 951.415  (45.900) - 17.717  13.735  936.967  1 Las <span class=\"__1 _13\"></span>alta<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ep<span class=\"__1 _10\"></span>\u00edgrafe Gastos de <span class=\"__1 _13\"></span>desarr<span class=\"__1 _10\"></span>ollo incluyen <span class=\"__1 _13\"></span>20.354 <span class=\"__1 _13\"></span>mile<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de euros <span class=\"__1 _13\"></span>de gastos <span class=\"__1 _13\"></span>gen<span class=\"__1 _10\"></span>erados internamente en <span class=\"__1 _13\"></span>el ejercicio anual terminado el<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>31 de<span class=\"__1 _16\"></span> diciembre de 2024. Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas Traspasos Bajas de 31/12/2022 31/12/2023 conversi\u00f3n Propiedad Indus<span class=\"__1 _10\"></span>trial 1.968.785  121.031  178.529  (137.231) (28.325) 2.102.789  1<span class=\"__1 _55\"> </span>Gastos de desar<span class=\"__1 _10\"></span>rollo<span class=\"__1 _55\"> </span>81.602  9.016  (33)<span class=\"ls0_1\"> </span>(1.990) (598)<span class=\"ls0_1\"> </span>87.997  Aplicaciones in<span class=\"__1 _10\"></span>form\u00e1ticas 94.582  3.586  5.241  (35)<span class=\"ls0_1\"> </span>(48)<span class=\"ls0_1\"> </span>103.326  Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso 160.526  78.253  (183.737) - 7 <span class=\"ls0_1\"> </span>55.049  Total coste A<span class=\"__1 _10\"></span>ctivos intangibles 2.305.495  211.886  - (139.256) (28.964) 2.349.161  A. Acum. Prop<span class=\"__1 _10\"></span>iedad Industrial (978.115) (94.779) - 48.888  10.095  (1.013.911) A. Acum. Gasto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> desarrollo (1.503) (739)<span class=\"ls0_1\"> </span>- - (4)<span class=\"ls0_1\"> </span>(2.246) A. Acum. Apli<span class=\"__1 _10\"></span>caciones inform\u00e1t<span class=\"__1 _16\"></span>ic<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (79.056) (6.679) - 26 <span class=\"ls0_1\"> </span>46 <span class=\"ls0_1\"> </span>(85.663) Total A. Acum. <span class=\"__1 _10\"></span>Activos intangible<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (1.058.674) (102.197) - 48.914  10.137  (1.101.820) P\u00e9rdidas por de<span class=\"__1 _10\"></span>terioro (348.144) (47.330) - 89.152  10.396  (295.926) Valor Neto Activos<span class=\"__1 _16\"></span> I<span class=\"__1 _13\"></span>nta<span class=\"__1 _10\"></span>ngibles 898.677  62.359  - (1.190) (8.431) 951.415  1 Las <span class=\"__1 _13\"></span>altas <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ep\u00edgrafe Gastos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _13\"></span>9.<span class=\"ls2_1\">016</span> <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>gas<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>gene<span class=\"__1 _10\"></span>rados <span class=\"__1 _13\"></span>inter<span class=\"__1 _16\"></span>namente <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio anual terminado el<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>31 de<span class=\"__1 _16\"></span> diciembre de 2023<span class=\"__1 _55\"> </span>. Los <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _12\"></span>intan<span class=\"__1 _13\"></span>gi<span class=\"__1 _10\"></span>bles <span class=\"__1 _12\"></span>des<span class=\"__1 _13\"></span>critos <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>cuadro <span class=\"__1 _12\"></span>anter<span class=\"__1 _13\"></span>ior <span class=\"__1 _13\"></span>son <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>vi<span class=\"__1 _13\"></span>da <span class=\"__1 _13\"></span>\u00fatil <span class=\"__1 _12\"></span>defin<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>da <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>su <span class=\"__1 _12\"></span>may<span class=\"__1 _13\"></span>or\u00eda <span class=\"__1 _13\"></span>han<span class=\"__1 _13\"></span> sido <span class=\"__1 _14\"></span>adquiridos <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>terceros <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>como <span class=\"__1 _12\"></span>una <span class=\"__1 _14\"></span>parte <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>ombinaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>negocio<span class=\"__1 _13\"></span>s, <span class=\"__1 _14\"></span>salvo <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>gast<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>de desarrollo g<span class=\"__1 _13\"></span>enerados intern<span class=\"__1 _13\"></span>amente descritos m<span class=\"__1 _13\"></span>\u00e1s adelante en <span class=\"__1 _13\"></span>esta Nota. <span class=\"__1 _13\"></span>No <span class=\"__1 _13\"></span>existen activos <span class=\"__1 _13\"></span>sujetos a garant\u00edas sobre deudas. Durante <span class=\"__1 _21\"></span>el <span class=\"__1 _16\"></span>ejercicio <span class=\"__1 _16\"></span>2024,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>principales <span class=\"__1 _16\"></span>adiciones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>activos <span class=\"__1 _21\"></span>in<span class=\"__1 _13\"></span>tangibles <span class=\"__1 _21\"></span>han <span class=\"__1 _21\"></span>asc<span class=\"__1 _13\"></span>endido <span class=\"__1 _21\"></span>a <span class=\"ls7_1\">99</span>,8 <span class=\"__1 _21\"></span>millones de euros y corres<span class=\"__1 _13\"></span>ponden a: - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _12\"></span>fe<span class=\"__1 _13\"></span>brero <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2024, <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>firm\u00f3 <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>acuerdo <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>desarrollo <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>licencia <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>Novo <span class=\"__1 _14\"></span>Nordisk <span class=\"__1 _14\"></span>po<span class=\"__1 _10\"></span>r <span class=\"__1 _14\"></span>los<span class=\"__1 _13\"></span> derechos <span class=\"__1 _c\"> </span>sobre <span class=\"__1 _1c\"> </span>NN-88<span class=\"__1 _13\"></span>28 <span class=\"__1 _f\"> </span>para<span class=\"__1 _13\"></span> <span class=\"__1 _f\"> </span>su<span class=\"__1 _13\"></span> <span class=\"__1 _f\"> </span>uso<span class=\"__1 _13\"></span> <span class=\"__1 _f\"> </span>en <span class=\"__1 _1c\"> </span>varios <span class=\"__1 _c\"> </span>camp<span class=\"__1 _13\"></span>os, <span class=\"__1 _c\"> </span>incluyendo <span class=\"__1 _1c\"> </span>enfermedades dermatol\u00f3gicas <span class=\"__1 _d\"> </span>inflamatorias <span class=\"__1 _19\"></span>inmunes. <span class=\"__1 _d\"> </span>NN-8828 <span class=\"__1 _d\"> </span>es <span class=\"__1 _19\"></span>un <span class=\"__1 _19\"></span>bloqu<span class=\"__1 _13\"></span>eador <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>IL<span class=\"__1 _13\"></span>-21 <span class=\"__1 _19\"></span>que <span class=\"__1 _d\"> </span>i<span class=\"__1 _10\"></span>nhibe <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>as<span class=\"__1 _13\"></span> funciones <span class=\"__1 _27\"> </span>pa<span class=\"__1 _10\"></span>tofisiol\u00f3g<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cas <span class=\"__1 _27\"> </span>ind<span class=\"__1 _16\"></span>uc<span class=\"__1 _13\"></span>idas <span class=\"__1 _26\"> </span>por <span class=\"__1 _27\"> </span>esta <span class=\"__1 _27\"> </span>citoci<span class=\"__1 _10\"></span>na <span class=\"__1 _27\"> </span>en <span class=\"__1 _26\"> </span>varias <span class=\"__1 _27\"> </span>enfermedades inmunomoduladas.<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Bajo <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>t\u00e9rminos <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>acuerdo, <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>ha<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>realizado <span class=\"__1 _12\"></span>un <span class=\"__1 _12\"></span>pago <span class=\"__1 _12\"></span>inicial <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>10 millones <span class=\"__1 _13\"></span>de euros, <span class=\"__1 _13\"></span>y el <span class=\"__1 _13\"></span>acuerdo incluye <span class=\"__1 _13\"></span>diversos <span class=\"__1 _13\"></span>hitos de <span class=\"__1 _13\"></span>desarrollo (h<span class=\"__1 _13\"></span>asta un m<span class=\"__1 _13\"></span>\u00e1ximo de <span class=\"__1 _13\"></span>140 millones de euros) e hi<span class=\"__1 _13\"></span>tos por alcanzar determinados<span class=\"__1 _13\"></span> umbrales de venta.<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _16\"></span>marzo de <span class=\"__1 _21\"></span>2024,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>irm\u00f3 <span class=\"__1 _21\"></span>un<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>acuer<span class=\"__1 _13\"></span>do <span class=\"__1 _21\"></span>con Eloxx <span class=\"__1 _21\"></span>Ph<span class=\"__1 _13\"></span>armaceuticals<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>Inc. <span class=\"__1 _16\"></span>por los <span class=\"__1 _16\"></span>derechos <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ob<span class=\"__1 _10\"></span>re ZKN-013, <span class=\"__1 _d\"> </span>incluyendo <span class=\"__1 _d\"> </span>su <span class=\"__1 _d\"> </span>uso <span class=\"__1 _d\"> </span>en <span class=\"__1 _19\"></span>enferme<span class=\"__1 _13\"></span>dades <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>ermatol\u00f3gicas <span class=\"__1 _d\"> </span>hu\u00e9rfanas. <span class=\"__1 _d\"> </span>ZKN<span class=\"__1 _13\"></span>-013 <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>un f\u00e1rmaco <span class=\"__1 _21\"></span>ora<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>potencialment<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>prometedor <span class=\"__1 _16\"></span>para <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>lectura <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>mutac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _16\"></span>sin <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>entido, <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>permite a las c\u00e9lulas <span class=\"__1 _13\"></span>hu\u00e9sped producir <span class=\"__1 _13\"></span>prote\u00ednas funcionales <span class=\"__1 _13\"></span>que c<span class=\"__1 _13\"></span>ontrarrestan la caus<span class=\"__1 _13\"></span>a ra\u00edz de estas<span class=\"__1 _13\"></span> enfermedades <span class=\"__1 _13\"></span>dermatol\u00f3gic<span class=\"__1 _13\"></span>as raras<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>potencialmente <span class=\"__1 _13\"></span>otras <span class=\"__1 _13\"></span>enfermedades. <span class=\"__1 _13\"></span>Bajo <span class=\"__1 _13\"></span>los t\u00e9rm<span class=\"__1 _13\"></span>inos de este acu<span class=\"__1 _13\"></span>erdo, el Grupo <span class=\"__1 _13\"></span>ha devengado <span class=\"__1 _13\"></span>5,4 millones <span class=\"__1 _13\"></span>de d\u00f3lares (eq<span class=\"__1 _13\"></span>ui<span class=\"__1 _10\"></span>valentes <span class=\"__1 _13\"></span>a <span class=\"ls7_1\">5,0</span> m<span class=\"__1 _13\"></span>illones de <span class=\"__1 _13\"></span>euros), <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cuales <span class=\"__1 _13\"></span>2,4 <span class=\"__1 _13\"></span>millo<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>d\u00f3lares<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>est\u00e1n <span class=\"__1 _13\"></span>pendiente <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>pago <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>diciembre de <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>Nota <span class=\"__1 _16\"></span><span class=\"ls7_1\">19<span class=\"ls0_1\">-</span>b)<span class=\"__1 _13\"></span><span class=\"ls0_1\">. <span class=\"__1 _16\"></span>Adicionalmente,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _10\"></span>este <span class=\"__1 _16\"></span>acu<span class=\"__1 _13\"></span>erdo <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ncluyen <span class=\"__1 _16\"></span>diversos <span class=\"__1 _16\"></span>h<span class=\"__1 _13\"></span>itos <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>desarr<span class=\"__1 _13\"></span>ollo, </span></span>comercializaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>canzar <span class=\"__1 _13\"></span>deter<span class=\"__1 _13\"></span>minados <span class=\"__1 _13\"></span>umbrales <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>venta, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>imp<span class=\"__1 _13\"></span>orte <span class=\"__1 _13\"></span>m\u00e1ximo <span class=\"__1 _13\"></span>de 464 millones de d\u00f3lar<span class=\"__1 _13\"></span>es. - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _16\"></span>julio de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>2<span class=\"__1 _13\"></span>024, <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>firm\u00f3 una <span class=\"__1 _16\"></span>adenda <span class=\"__1 _10\"></span>al <span class=\"__1 _16\"></span>contrato<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>con Athenex <span class=\"__1 _16\"></span>mediante la <span class=\"__1 _16\"></span>cual <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>modificaban algunos <span class=\"__1 _12\"></span>t\u00e9rminos <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>contrato <span class=\"__1 _12\"></span>origin<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span> <span class=\"__1 _14\"></span>firmado <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>2017. <span class=\"__1 _12\"></span>De <span class=\"__1 _12\"></span>resu<span class=\"__1 _13\"></span>ltas <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>esta <span class=\"__1 _14\"></span>ad<span class=\"__1 _10\"></span>enda, <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>han desembolsado <span class=\"__1 _16\"></span>8,3 <span class=\"__1 _16\"></span>millones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>d\u00f3lar<span class=\"__1 _13\"></span>es <span class=\"__1 _21\"></span>(equ<span class=\"__1 _13\"></span>ivalentes <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>7,6 <span class=\"__1 _16\"></span>millones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>euros<span class=\"__1 _13\"></span>) <span class=\"__1 _21\"></span>por <span class=\"__1 _21\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>adquisici\u00f3n<span class=\"__1 _13\"></span> de <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>derechos <span class=\"__1 _d\"> </span>para <span class=\"__1 _14\"></span>todo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>mund<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>del <span class=\"__1 _19\"></span>pro<span class=\"__1 _13\"></span>ducto <span class=\"__1 _14\"></span>comerc<span class=\"__1 _13\"></span>ializado <span class=\"__1 _14\"></span>baj<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"> </span>marc<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omercial Klisyri. - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _13\"></span>noviembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024<span class=\"__1 _13\"></span> se <span class=\"__1 _13\"></span>deveng<span class=\"__1 _13\"></span>\u00f3 <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cuarto <span class=\"__1 _13\"></span>hito <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>ventas <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Ilumetri <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Sun<span class=\"__1 _13\"></span> Pharma, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span><span class=\"ls7_1\">45</span> <span class=\"__1 _13\"></span>millones de <span class=\"__1 _13\"></span>d\u00f3lares<span class=\"__1 _13\"></span> (equivalentes <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>43<span class=\"__1 _13\"></span>,3 millo<span class=\"__1 _13\"></span>nes de <span class=\"__1 _13\"></span>euros). <span class=\"__1 _13\"></span>Est\u00e1<span class=\"__1 _13\"></span> pendiente de pago a <span class=\"__1 _13\"></span>31 de diciembre de 202<span class=\"__1 _13\"></span>4 (Nota <span class=\"lsc_1\">19</span>-<span class=\"ls7_1\">b)<span class=\"lsd_1\">).</span></span> - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _13\"></span>dici<span class=\"ls7_1\">em</span>bre<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span><span class=\"ls7_1\">ha <span class=\"__1 _13\"></span></span>dev<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>gado <span class=\"__1 _13\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>segundo <span class=\"__1 _13\"></span>hito <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>ventas <span class=\"__1 _13\"></span>vincu<span class=\"__1 _13\"></span>lado <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>de licencia con <span class=\"__1 _16\"></span>MC2 Therapeutics (bajo <span class=\"__1 _16\"></span>el cual <span class=\"__1 _16\"></span>se comercializa el <span class=\"__1 _16\"></span>producto Wynzora), por <span class=\"__1 _16\"></span>importe<span class=\"__1 _13\"></span> de <span class=\"ls0_1\">4 millones de e<span class=\"__1 _13\"></span>uros y que se ha pagad<span class=\"__1 _13\"></span>o en enero de 2025 (Not<span class=\"__1 _13\"></span>a <span class=\"lsc_1\">19<span class=\"__1 _16\"></span><span class=\"ls0_1\">-<span class=\"__1 _13\"></span><span class=\"ls7_1\">b)</span>. </span></span></span>- <span class=\"__1 _a_1\"> </span>Tras la aprobaci\u00f3n por la p<span class=\"__1 _13\"></span>arte de<span class=\"__1 _10\"></span> la EMA de Ebglys<span class=\"__1 _13\"></span>s en noviembre de 2023 (indicado para <span class=\"__1 _13\"></span>la dermatitis at\u00f3pica) se <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>menzaron a <span class=\"__1 _16\"></span>ca<span class=\"__1 _13\"></span>pitalizar <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iertos estudios <span class=\"__1 _16\"></span>cl\u00ed<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>cos relacionados con este producto (pri<span class=\"__1 _13\"></span>ncipalmente u<span class=\"__1 _13\"></span>no de segur<span class=\"__1 _13\"></span>idad a <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>argo <span class=\"__1 _13\"></span>plazo y otr<span class=\"__1 _13\"></span>o para r<span class=\"__1 _13\"></span>ecopilar datos <span class=\"__1 _13\"></span>mediante biomarcadores con pacientes de <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>iferentes pa\u00edses <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>Europa). El importe total capitalizado<span class=\"__1 _13\"></span> en 2024 asciende a <span class=\"__1 _13\"></span>20,4 millones de euros.<span class=\"__1 _13\"></span> Durante <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _16\"></span>202<span class=\"__1 _13\"></span>3, <span class=\"__1 _16\"></span>las prin<span class=\"__1 _10\"></span>cipales adiciones <span class=\"__1 _16\"></span>de activos <span class=\"__1 _16\"></span>intangibles ascendi<span class=\"__1 _13\"></span>eron <span class=\"__1 _16\"></span><span class=\"lsc_1\">a <span class=\"__1 _16\"></span><span class=\"ls0_1\">211,9 millones </span></span>de euros y corres<span class=\"__1 _13\"></span>pond<span class=\"ls9_1\">\u00eda<span class=\"__1 _16\"></span><span class=\"ls0_1\">n <span class=\"__1 _13\"></span>a: </span></span>-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Con <span class=\"__1 _19\"></span>fech<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>ef<span class=\"__1 _13\"></span>ectiva <span class=\"__1 _19\"></span>1 <span class=\"__1 _19\"> </span>de <span class=\"__1 _d\"> </span>enero <span class=\"__1 _19\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>2023, <span class=\"__1 _d\"> </span>entr\u00f3 <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>vigor <span class=\"__1 _d\"> </span>el<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>acuerdo <span class=\"__1 _19\"></span>con <span class=\"__1 _d\"> </span>MSD <span class=\"__1 _19\"></span>Internat<span class=\"__1 _13\"></span>ional </span>Business <span class=\"__1 _12\"></span>GmbH <span class=\"__1 _12\"></span>mediante <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>cual <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>acord\u00f3 <span class=\"__1 _13\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _13\"></span>extensi\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>derechos <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>territorio<span class=\"__1 _13\"></span> espa\u00f1ol (que finalizaban el 31 de diciembre de 2023) para los productos comercializados bajo<span class=\"__1 _13\"></span> las <span class=\"__1 _19\"></span>marcas <span class=\"__1 _d\"> </span>Efficib <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>Tesavel, <span class=\"__1 _19\"></span>indi<span class=\"__1 _13\"></span>cados <span class=\"__1 _19\"></span>para <span class=\"__1 _d\"> </span>el <span class=\"__1 _14\"></span>tratamiento<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>diabetes <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>que <span class=\"__1 _14\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>Grup<span class=\"__1 _13\"></span>o comercializa <span class=\"__1 _19\"></span>desde <span class=\"__1 _19\"></span>2009. <span class=\"__1 _19\"> </span>Bajo <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>t\u00e9rm<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nos <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>este <span class=\"__1 _19\"></span>acuerdo, <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>derechos <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"> </span>ex<span class=\"__1 _13\"></span>tendieron hasta <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>31 <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2025, <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>des<span class=\"__1 _13\"></span>embolsaron <span class=\"__1 _14\"></span>18 <span class=\"__1 _14\"></span>millones <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _14\"></span>en marzo de 2023.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>El <span class=\"__1 _21\"></span>3 <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>febrer<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>2023,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>se <span class=\"__1 _21\"></span>firm\u00f3 <span class=\"__1 _16\"></span>un <span class=\"__1 _21\"></span>acu<span class=\"__1 _13\"></span>erdo <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>com<span class=\"__1 _13\"></span>pra <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>DFT<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>El <span class=\"__1 _21\"></span>Globo <span class=\"__1 _16\"></span>S.L. <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>los <span class=\"__1 _21\"></span>derech<span class=\"__1 _13\"></span>os </span>de <span class=\"__1 _13\"></span>diversos <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>comercializados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>Espa\u00f1a <span class=\"__1 _13\"></span>bajo <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>marca c<span class=\"__1 _13\"></span>omercial <span class=\"__1 _13\"></span>Physiorelax. <span class=\"__1 _13\"></span>Bajo los t\u00e9rminos<span class=\"__1 _13\"></span> de dicho <span class=\"__1 _13\"></span>acuerdo, el <span class=\"__1 _13\"></span>Grupo desembo<span class=\"__1 _13\"></span>ls\u00f3 en f<span class=\"__1 _13\"></span>ebrero unos 1<span class=\"__1 _13\"></span>1,7 millones<span class=\"__1 _12\"></span> de <span class=\"__1 _13\"></span>euros, quedando <span class=\"__1 _d\"> </span>pendiente <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>pago <span class=\"__1 _19\"> </span>0,7<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>millones <span class=\"__1 _d\"> </span>pagaderos <span class=\"__1 _d\"> </span>18 <span class=\"__1 _19\"></span>meses <span class=\"__1 _d\"> </span>tras <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _19\"> </span>efect<span class=\"__1 _13\"></span>iva <span class=\"__1 _19\"></span>del acuerdo (pagados e<span class=\"__1 _13\"></span>n julio de 2024). -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>En marz<span class=\"__1 _13\"></span>o de 2<span class=\"__1 _13\"></span>023, se <span class=\"__1 _13\"></span>realiz\u00f3 <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> pa<span class=\"__1 _13\"></span>go de <span class=\"__1 _13\"></span>7,5 millones <span class=\"__1 _13\"></span>de d\u00f3<span class=\"__1 _13\"></span>lares (equivalentes <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>7,1 millones </span>de euros) en virtud <span class=\"__1 _13\"></span>de la adenda al contrato de licenci<span class=\"__1 _13\"></span>a de Ilumetri con Sun Pharm<span class=\"__1 _13\"></span>a. En virtud de dicha adenda el G<span class=\"__1 _13\"></span>rupo desembolsar\u00eda hasta 10 m<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>llones de d\u00f3lares<span class=\"__1 _13\"></span> adici<span class=\"__1 _13\"></span>onales en funci\u00f3n de ciertos hitos<span class=\"__1 _13\"></span> regulatorios para una nu<span class=\"__1 _13\"></span>eva indicaci\u00f3n s<span class=\"__1 _13\"></span>obre dicho producto. Adic<span class=\"__1 _13\"></span>ionalmente,<span class=\"__1 _55\"> </span>en <span class=\"__1 _16\"></span>noviembre <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2023 <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>deveng\u00f3 <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>tercer <span class=\"__1 _16\"></span>h<span class=\"__1 _13\"></span>ito <span class=\"__1 _21\"></span>por <span class=\"__1 _16\"></span>ventas <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>este <span class=\"__1 _16\"></span>mismo <span class=\"__1 _16\"></span>contrat<span class=\"__1 _13\"></span>o, <span class=\"__1 _21\"></span>por <span class=\"__1 _16\"></span>importe<span class=\"__1 _13\"></span> de <span class=\"__1 _16\"></span>20 <span class=\"__1 _16\"></span>mi<span class=\"__1 _13\"></span>llones <span class=\"__1 _21\"></span>de d\u00f3lares <span class=\"__1 _21\"></span>(<span class=\"__1 _13\"></span>equivalentes <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>1<span class=\"__1 _13\"></span>8,3 <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>euros). El<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>pa<span class=\"__1 _13\"></span>go<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>se <span class=\"__1 _10\"></span>produjo <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>enero<span class=\"__1 _13\"></span> de 2024, estando pen<span class=\"__1 _13\"></span>diente de pago a 31 de diciembr<span class=\"__1 _13\"></span>e de 202<span class=\"__1 _13\"></span>3 (Nota <span class=\"lsc_1\">19</span>-<span class=\"ls7_1\">b)<span class=\"lsd_1\">).</span></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>En <span class=\"__1 _12\"></span>ag<span class=\"__1 _13\"></span>osto <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2023, <span class=\"__1 _12\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>firm\u00f3 <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>acuerd<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>para <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>ad<span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>isici\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>derechos <span class=\"__1 _14\"></span>exclusivos <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e </span>Prometax\u00ae <span class=\"__1 _c\"> </span>en <span class=\"__1 _f\"> </span>Espa\u00f1a <span class=\"__1 _c\"> </span>a <span class=\"__1 _f\"> </span>Novartis<span class=\"__1 _13\"></span> <span class=\"__1 _18\"> </span>AG, <span class=\"__1 _c\"> </span>un <span class=\"__1 _f\"> </span>prod<span class=\"__1 _13\"></span>ucto <span class=\"__1 _f\"> </span>para <span class=\"__1 _f\"> </span>tratar <span class=\"__1 _c\"> </span>el <span class=\"__1 _f\"> </span>a<span class=\"__1 _13\"></span>lzh\u00e9imer. <span class=\"__1 _f\"> </span>Como consecuencia <span class=\"__1 _13\"></span>de dicho <span class=\"__1 _13\"></span>acuerdo, <span class=\"__1 _13\"></span>se registr\u00f3 <span class=\"__1 _13\"></span>un activo <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>valor de <span class=\"__1 _13\"></span>52,7 <span class=\"__1 _13\"></span>mill<span class=\"__1 _10\"></span>ones <span class=\"__1 _13\"></span>de eur<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>(45<span class=\"__1 _13\"></span> millones <span class=\"__1 _13\"></span>pagados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>momento <span class=\"__1 _13\"></span>inicial <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>7,7 <span class=\"__1 _13\"></span>millones<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que c<span class=\"__1 _13\"></span>orresponden <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>valor<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>actual <span class=\"__1 _13\"></span>neto de un pago <span class=\"__1 _13\"></span>aplazado de 10 <span class=\"__1 _13\"></span>millones de euros <span class=\"__1 _13\"></span>pagadero como m\u00e1x<span class=\"__1 _13\"></span>imo en diciembr<span class=\"__1 _13\"></span>e de 2028, Nota <span class=\"ls7_1\">19</span>-<span class=\"ls7_1\">b)<span class=\"lsd_1\">).<span class=\"__1 _13\"></span></span></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>En <span class=\"__1 _12\"></span>octubre <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>2023<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>se <span class=\"__1 _14\"></span>pag\u00f3 <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>primer <span class=\"__1 _12\"></span>h<span class=\"__1 _13\"></span>ito <span class=\"__1 _13\"></span>por <span class=\"__1 _14\"></span>ventas <span class=\"__1 _12\"></span>vinculado <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>acuerdo <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>licencia <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span> </span>MC2 <span class=\"__1 _d\"> </span>T<span class=\"__1 _13\"></span>herapeutics <span class=\"__1 _d\"> </span>(<span class=\"__1 _13\"></span>bajo <span class=\"__1 _d\"> </span>el <span class=\"__1 _e\"> </span>cual <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>comercial<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>za <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>producto <span class=\"__1 _e\"> </span>Wynzora), <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>importe <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>2 millones de euros.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>El <span class=\"__1 _21\"></span>17 <span class=\"__1 _16\"></span>novi<span class=\"__1 _13\"></span>embre <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>2023, <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>EMA <span class=\"__1 _16\"></span>anunc<span class=\"__1 _13\"></span>i\u00f3 <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>aprobaci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>Ebglyss <span class=\"__1 _16\"></span>(indicado <span class=\"__1 _16\"></span>para <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>dermatitis<span class=\"__1 _13\"></span> </span>at\u00f3pica), producto<span class=\"__1 _13\"></span> para el cual el Grupo t<span class=\"__1 _13\"></span>iene los derechos com<span class=\"__1 _13\"></span>erciales para Europa <span class=\"__1 _13\"></span>en virtud del <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>licencia <span class=\"__1 _13\"></span>firmado <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Lilly, <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>explica <span class=\"__1 _13\"></span>m\u00e1s <span class=\"__1 _13\"></span>adela<span class=\"__1 _13\"></span>nte <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> esta<span class=\"__1 _13\"></span> Nota. <span class=\"__1 _13\"></span>Com<span class=\"__1 _13\"></span>o consecuencia de dicha aprobaci\u00f3n, se deveng\u00f3 el<span class=\"__1 _16\"></span> pag<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de un hito que ascendi\u00f3 a 20 <span class=\"__1 _16\"></span>mil<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ones de <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>\u00f3lares <span class=\"__1 _e\"> </span>(equivalent<span class=\"__1 _13\"></span>es <span class=\"__1 _e\"> </span>a  18,3 <span class=\"__1 _e\"> </span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _e\"> </span>de  euros).  A<span class=\"__1 _10\"></span>dicionalmente,<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>tras  el <span class=\"__1 _e\"> </span>lanzamien<span class=\"__1 _13\"></span>to comercial de Ebglyss en Alemania durante el mes de diciembre de 2023, se deveng\u00f3 otro hito de <span class=\"__1 _12\"></span>45 <span class=\"__1 _14\"></span>millones <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>d\u00f3lares <span class=\"__1 _14\"></span>(equivalentes <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>41,7 <span class=\"__1 _12\"></span>millon<span class=\"__1 _13\"></span>es <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>euros). <span class=\"__1 _14\"></span>Este <span class=\"__1 _12\"></span>\u00faltim<span class=\"__1 _13\"></span>o, <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>pag\u00f3<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>en enero de 2024, estando<span class=\"__1 _13\"></span> pendiente de pago a 31 de di<span class=\"__1 _13\"></span>ciembre de 202<span class=\"__1 _13\"></span>3 (Nota <span class=\"lsc_1\">19</span>-<span class=\"ls7_1\">b)<span class=\"lsd_1\">).</span></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>En <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>202<span class=\"__1 _13\"></span>3, s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>avanz\u00f3 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>siguiente <span class=\"__1 _13\"></span>fas<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>IL<span class=\"__1 _13\"></span>-2Mu-F<span class=\"__1 _13\"></span>c <span class=\"__1 _13\"></span>(vinculado </span>al <span class=\"__1 _16\"></span>acuerdo de <span class=\"__1 _16\"></span>desarr<span class=\"__1 _13\"></span>ollo <span class=\"__1 _21\"></span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>Simcere, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _16\"></span>se explica <span class=\"__1 _16\"></span>m\u00e1s adelante <span class=\"__1 _16\"></span>en esta <span class=\"__1 _16\"></span>Nota), moti<span class=\"__1 _10\"></span>vo po<span class=\"__1 _10\"></span>r el cual se deveng\u00f3 un hito por importe de 4 millones de d\u00f3lares (equival<span class=\"__1 _13\"></span>ente a 3,7 millones de euros). El pago <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>re<span class=\"__1 _13\"></span>aliz\u00f3 <span class=\"__1 _10\"></span>en enero de 2024, estando pendiente de <span class=\"__1 _10\"></span>pago a 31 de <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>iciembre de 202<span class=\"ls0_1\">3 (Nota </span>19<span class=\"ls0_1\">-<span class=\"__1 _13\"></span></span>b)<span class=\"ls0_1\">. </span>-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>En <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>2023, <span class=\"__1 _14\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>firm\u00f3 <span class=\"__1 _14\"></span>un <span class=\"__1 _19\"></span>acuerdo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>investigaci\u00f3n <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>desarrollo <span class=\"__1 _19\"></span>con <span class=\"__1 _19\"></span>Etherna <span class=\"__1 _19\"></span>que </span>supuso <span class=\"__1 _12\"></span>una <span class=\"__1 _12\"></span>alianza <span class=\"__1 _12\"></span>multidiana <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>esarrollar <span class=\"__1 _13\"></span>terapi<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>basadas <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>ARNm <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>dermatol<span class=\"__1 _13\"></span>og\u00eda m\u00e9dica. Fruto de <span class=\"__1 _16\"></span>dicho<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>acuerdo,<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>se devengaron 8,5 millones de <span class=\"__1 _16\"></span>eur<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>com<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>pago in<span class=\"__1 _13\"></span>icial por la propiedad <span class=\"__1 _e\"> </span>intelectual <span class=\"__1 _e\"> </span>m\u00e1s<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>7,8 <span class=\"__1 _e\"> </span>millones <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>euros <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>concepto <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>acc<span class=\"__1 _13\"></span>eso <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>plataforma tecnol\u00f3gica <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>Etherna <span class=\"__1 _14\"></span>(que <span class=\"__1 _14\"></span>representa <span class=\"__1 _14\"></span>el <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _14\"></span>actual <span class=\"__1 _14\"></span>neto <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>3 <span class=\"__1 _14\"></span>pagos <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>2,<span class=\"__1 _13\"></span>8 <span class=\"__1 _12\"></span>millones <span class=\"__1 _14\"></span>de euros cada <span class=\"__1 _16\"></span>uno, con <span class=\"__1 _16\"></span>venci<span class=\"__1 _13\"></span>mi<span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>ntos <span class=\"__1 _16\"></span>en enero <span class=\"__1 _16\"></span>de 2024, diciembre <span class=\"__1 _16\"></span>de 202<span class=\"__1 _13\"></span>4 <span class=\"__1 _16\"></span>y diciembre de<span class=\"__1 _10\"></span> 2025). Estos <span class=\"__1 _b_1\"> </span>imp<span class=\"__1 _13\"></span>ortes <span class=\"__1 _b_1\"> </span>estaban <span class=\"__1 _17\"> </span>pendientes <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _b_1\"> </span>pago <span class=\"__1 _b_1\"> </span>a <span class=\"__1 _17\"> </span>31 <span class=\"__1 _b_1\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>diciembre <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e  2<span class=\"__1 _13\"></span>02<span class=\"__1 _13\"></span>3 <span class=\"__1 _b_1\"> </span>(Nota <span class=\"__1 _17\"> </span>18-b), habi\u00e9ndose pagad<span class=\"__1 _13\"></span>o en enero de 2024 los<span class=\"__1 _13\"></span> 8,5 millones de euros d<span class=\"__1 _13\"></span>el pago inicial m\u00e1s el<span class=\"__1 _13\"></span> primer pago de 2,8 millones.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>De <span class=\"__1 _16\"></span>acuerd<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _16\"></span>lo <span class=\"__1 _16\"></span>menci<span class=\"__1 _13\"></span>onado <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>Not<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>5-<span class=\"ls7_1\">b)<span class=\"__1 _13\"></span></span>, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _16\"></span>ten\u00eda <span class=\"__1 _16\"></span>dos proyectos <span class=\"__1 _16\"></span>de desarrollo <span class=\"__1 _10\"></span>que </span>cumpl\u00edan <span class=\"__1 _f\"> </span>los <span class=\"__1 _f\"> </span>criteri<span class=\"__1 _13\"></span>os <span class=\"__1 _18\"> </span>de <span class=\"__1 _f\"> </span>capitalizaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _18\"> </span>y <span class=\"__1 _f\"> </span>que <span class=\"__1 _f\"> </span>fin<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>izaron <span class=\"__1 _1c\"> </span><span class=\"ls7_1\">en</span> <span class=\"__1 _f\"> </span>2023. <span class=\"__1 _f\"> </span>Dicho<span class=\"__1 _13\"></span>s <span class=\"__1 _18\"> </span>proyectos<span class=\"__1 _13\"></span> correspond\u00edan <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>estudios <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>omplementarios <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>lanzar <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>prod<span class=\"__1 _13\"></span>ucto <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>tratamiento <span class=\"__1 _14\"></span>del acn\u00e9 en territorio chino y u<span class=\"__1 _13\"></span>na nueva formulaci\u00f3n de un tratamiento para la ps<span class=\"__1 _13\"></span>oriasis que ya se encuentra  comercializado  en  el  mercado  europeo.  El  i<span class=\"__1 _10\"></span>m<span class=\"__1 _13\"></span>porte  total <span class=\"__1 _e\"> </span>c<span class=\"__1 _13\"></span>apitalizado  en <span class=\"__1 _e\"> </span>2023<span class=\"__1 _13\"></span> ascendi\u00f3 <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>3,8 <span class=\"__1 _12\"></span>millones <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> euros<span class=\"__1 _13\"></span>. <span class=\"__1 _13\"></span>Adicionalmente, <span class=\"__1 _13\"></span>tras<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _13\"></span>aprobaci\u00f3n <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>EMA de <span class=\"__1 _13\"></span>Ebglyss <span class=\"__1 _13\"></span>(indicado <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>dermatitis <span class=\"__1 _13\"></span>at\u00f3pica) <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>comenz<span class=\"__1 _13\"></span>aron <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>cap<span class=\"__1 _13\"></span>italizar <span class=\"__1 _13\"></span>ciertos <span class=\"__1 _13\"></span>estudios<span class=\"__1 _13\"></span> cl\u00ednicos relacionad<span class=\"__1 _13\"></span>os con este <span class=\"__1 _13\"></span>producto (pr<span class=\"__1 _13\"></span>incipalmente uno <span class=\"__1 _13\"></span>de seguridad a <span class=\"__1 _13\"></span>largo plazo y otro<span class=\"__1 _13\"></span> para recopi<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ar <span class=\"__1 _13\"></span>datos mediante <span class=\"__1 _13\"></span>biomarcadores c<span class=\"__1 _13\"></span>on pacientes d<span class=\"__1 _13\"></span>e diferentes <span class=\"__1 _13\"></span>pa\u00edses de <span class=\"__1 _13\"></span>Europa). El importe total capita<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>izado en 2023<span class=\"__1 _13\"></span> ascendi\u00f3 a 5,2 millones de euros.<span class=\"__1 _13\"></span> Las <span class=\"__1 _13\"></span>bajas <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _13\"></span>obedecen <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>terminaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>del c<span class=\"__1 _13\"></span>ontrato <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Isolex, <span class=\"__1 _13\"></span>motivo <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l c<span class=\"__1 _13\"></span>ual<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>se ha <span class=\"__1 _16\"></span>dad<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de baja <span class=\"__1 _16\"></span>el pago <span class=\"__1 _16\"></span>ini<span class=\"__1 _13\"></span>cial <span class=\"__1 _16\"></span>efectuado en <span class=\"__1 _16\"></span>2<span class=\"__1 _13\"></span>023 <span class=\"__1 _16\"></span>(1,7 millones <span class=\"__1 _16\"></span>de euros) y <span class=\"__1 _16\"></span>a la <span class=\"__1 _16\"></span>discontinuaci\u00f3n de <span class=\"__1 _16\"></span>u<span class=\"__1 _13\"></span>no de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>productos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>proven\u00eda <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>toma <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ontrol <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>Aqua <span class=\"__1 _12\"></span>Pharmaceut<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cals <span class=\"__1 _12\"></span>(Altabax), <span class=\"__1 _12\"></span>cuyo <span class=\"__1 _12\"></span>valor neto <span class=\"__1 _21\"></span>contab<span class=\"__1 _13\"></span>le <span class=\"__1 _21\"></span>ascend\u00eda <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>0,7 <span class=\"__1 _16\"></span>millones <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>euros<span class=\"__1 _13\"></span>. <span class=\"__1 _21\"></span>Ambas <span class=\"__1 _16\"></span>bajas <span class=\"__1 _16\"></span>han <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>upuesto <span class=\"__1 _21\"></span>una <span class=\"__1 _16\"></span>p\u00e9rdida <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2,4 <span class=\"__1 _16\"></span>millones de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>registrado <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n el <span class=\"__1 _12\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>\u201cRes<span class=\"__1 _13\"></span>ultados <span class=\"__1 _13\"></span>netos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>enajenaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>ctivos\u201d <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la cuenta de p\u00e9r<span class=\"__1 _13\"></span>di<span class=\"__1 _10\"></span>das y g<span class=\"__1 _13\"></span>an<span class=\"__1 _10\"></span>ancias conso<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idada<span class=\"__1 _13\"></span> del ejercicio anua<span class=\"__1 _13\"></span>l terminado el 31 d<span class=\"__1 _13\"></span>e diciembre de<span class=\"__1 _13\"></span> 2024 (Nota <span class=\"__1 _14\"></span><span class=\"ls7_1\">22<span class=\"lsd_1\">).</span></span> <span class=\"__1 _12\"></span>Adiciona<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>mente,<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>2024 <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>han <span class=\"__1 _14\"></span>dado <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>baja <span class=\"__1 _14\"></span>aplicaci<span class=\"__1 _13\"></span>ones <span class=\"__1 _12\"></span>inform\u00e1<span class=\"__1 _13\"></span>ticas <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>estaban <span class=\"__1 _14\"></span>en desuso <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>cuyo <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>neto <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ontable <span class=\"__1 _13\"></span>era <span class=\"__1 _13\"></span>cero, <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>lo <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>ha <span class=\"__1 _12\"></span>tenido <span class=\"__1 _13\"></span>n<span class=\"__1 _13\"></span>ing\u00fan <span class=\"__1 _13\"></span>impacto <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>cue<span class=\"__1 _13\"></span>nta <span class=\"__1 _13\"></span>de p\u00e9rdidas y gananc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>as consolidad<span class=\"__1 _13\"></span>a del ejercicio.<span class=\"__1 _55\"> </span>Las <span class=\"__1 _13\"></span>baj<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _12\"></span>202<span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>obedec<span class=\"__1 _13\"></span><span class=\"ls9_1\">\u00eda<span class=\"__1 _16\"></span><span class=\"ls0_1\">n <span class=\"__1 _12\"></span>princ<span class=\"__1 _13\"></span>ipalmente <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>disconti<span class=\"__1 _13\"></span>nu<span class=\"__1 _10\"></span>aci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>uno <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>pr<span class=\"__1 _13\"></span>oductos </span></span>que <span class=\"__1 _13\"></span>proven\u00eda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>toma <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>control <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Aqua <span class=\"__1 _13\"></span>Pharmaceutica<span class=\"__1 _13\"></span>ls <span class=\"__1 _13\"></span>(Veltin),<span class=\"__1 _13\"></span> lo <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> ac<span class=\"__1 _13\"></span>arre\u00f3 u<span class=\"__1 _13\"></span>na <span class=\"__1 _13\"></span>p\u00e9rdida <span class=\"__1 _13\"></span>de 1<span class=\"lse_1\">,2</span> millones de euros <span class=\"ff5_1\">registrada en el <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>p\u00edgrafe de <span class=\"__1 _10\"></span>\u201cResultados netos por enajenac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>ac<span class=\"__1 _13\"></span>tivos\u201d de l<span class=\"__1 _10\"></span>a </span>cuenta de p\u00e9r<span class=\"__1 _13\"></span>di<span class=\"__1 _10\"></span>das y gana<span class=\"__1 _13\"></span>ncias consolidada <span class=\"__1 _13\"></span>del ejercicio anual terminad<span class=\"__1 _13\"></span>o el 31 d<span class=\"__1 _13\"></span>e diciembre de 202<span class=\"__1 _13\"></span>3 (Nota <span class=\"ls7_1\">22<span class=\"lsd_1\">).</span></span> Adi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ionalmente, se dieron de <span class=\"__1 _10\"></span>baja los derechos de <span class=\"__1 _10\"></span>otro de los <span class=\"__1 _16\"></span>prod<span class=\"__1 _13\"></span>uctos de esta UGE, <span class=\"__1 _16\"></span>cuyo valor <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>eto <span class=\"__1 _12\"></span>contabl<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>era <span class=\"__1 _14\"></span>cero <span class=\"__1 _12\"></span>da<span class=\"__1 _13\"></span>do <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>estaba <span class=\"__1 _12\"></span>tot<span class=\"__1 _13\"></span>almente <span class=\"__1 _12\"></span>amort<span class=\"__1 _13\"></span>izado <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>deteriorado<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>si <span class=\"__1 _14\"></span>bien <span class=\"__1 _12\"></span>su <span class=\"__1 _14\"></span>valor bruto ascend\u00eda a 1<span class=\"__1 _13\"></span>31,7 millones euros, lo que exp<span class=\"__1 _13\"></span>lica el grueso de las bajas de 2<span class=\"__1 _13\"></span>023. En <span class=\"__1 _14\"></span>2<span class=\"__1 _13\"></span>024 <span class=\"__1 _14\"></span>no <span class=\"__1 _d\"> </span>hay <span class=\"__1 _14\"></span>traspasos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>significativos<span class=\"__1 _13\"></span><span class=\"lse_1\">, <span class=\"__1 _19\"></span></span>estando <span class=\"__1 _d\"> </span>la <span class=\"__1 _14\"></span>mayor\u00eda <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>estos <span class=\"__1 _d\"> </span>proyectos <span class=\"__1 _19\"> </span>relacionad<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>con<span class=\"__1 _13\"></span> software <span class=\"__1 _13\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>han<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>puest<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funcio<span class=\"__1 _13\"></span>namiento <span class=\"__1 _13\"></span>dura<span class=\"__1 _13\"></span>nte <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ej<span class=\"__1 _13\"></span>ercicio<span class=\"lse_1\">. <span class=\"__1 _13\"></span></span>Los <span class=\"__1 _12\"></span>traspasos <span class=\"__1 _12\"></span>del <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _13\"></span>2023 correspond\u00edan principalme<span class=\"__1 _13\"></span>nte a<span class=\"__1 _10\"></span> Ebglyss, tras su <span class=\"__1 _16\"></span>aprobaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>y posterior lanzamiento a finales de 2023, por un importe de <span class=\"__1 _13\"></span>178,5 millones de euros.<span class=\"__1 _13\"></span> Las <span class=\"__1 _13\"></span>difere<span class=\"__1 _13\"></span>ncias <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>conv<span class=\"__1 _13\"></span>ersi\u00f3n <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>l<span class=\"ls7_1\">os</span> <span class=\"__1 _13\"></span>ej<span class=\"__1 _13\"></span>ercicio<span class=\"lsf_1\">s <span class=\"__1 _13\"></span></span>2024 <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>obedecen <span class=\"__1 _12\"></span>principalment<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>evoluci\u00f3n del <span class=\"__1 _19\"></span>tipo <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>ca<span class=\"__1 _13\"></span>mbio <span class=\"__1 _19\"></span>del <span class=\"__1 _d\"> </span>d\u00f3lar <span class=\"__1 _d\"> </span>estadounidense, <span class=\"__1 _19\"> </span>v<span class=\"__1 _13\"></span>inculado <span class=\"__1 _19\"></span>pr<span class=\"__1 _13\"></span>incipalmente <span class=\"__1 _d\"> </span>al <span class=\"__1 _14\"></span>portf<span class=\"__1 _13\"></span>olio <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>5 <span class=\"__1 _d\"> </span>productos especializados <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>tra<span class=\"__1 _13\"></span>tamiento <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>acn\u00e9, <span class=\"__1 _12\"></span>psori<span class=\"__1 _13\"></span>asis <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>dermatosis, <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>cu\u00e1les <span class=\"__1 _14\"></span>pertenec\u00edan <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>Allergan Sales, LLC y Allergan<span class=\"__1 _13\"></span> Pharmaceuticals Internationa<span class=\"__1 _13\"></span>l Limited (\u201cAllergan\u201d).<span class=\"__1 _13\"></span><span class=\"ff1_1\"> </span>El <span class=\"__1 _16\"></span>desg<span class=\"__1 _13\"></span>lose <span class=\"__1 _16\"></span>de los <span class=\"__1 _16\"></span>principales activos <span class=\"__1 _16\"></span>inclui<span class=\"__1 _13\"></span>dos <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>ep\u00edgrafe de <span class=\"__1 _16\"></span>activos intangibles es <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>iguiente, <span class=\"__1 _16\"></span>por<span class=\"__1 _13\"></span> su importe neto en li<span class=\"__1 _13\"></span>bros: Valor neto Valor neto Vida \u00fatil Vida \u00fatil A\u00f1o Principales (Miles de Euros)<span class=\"__1 _10\"></span> contable contable inicial residual adquisici\u00f3n<span class=\"__1 _10\"></span> productos 31/12/2024 31/12/2023 (a\u00f1os) (31/12/24) a) Activos procede<span class=\"__1 _10\"></span>ntes de la <span class=\"__1 _10\"></span>toma de contro<span class=\"__1 _10\"></span>l de Poli Group: i) Licencias y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ro<span class=\"__1 _10\"></span>s derechos de<span class=\"__1 _10\"></span> comercializac<span class=\"__1 _10\"></span>i\u00f3n 2016<span class=\"ls0_1\"> </span>Ciclopoli 163.401  184.130  14<span class=\"ls0_1\">-</span>18<span class=\"ls0_1\"> </span>8-<span class=\"ls2_1\">12</span> (tecnolog\u00eda de pr<span class=\"__1 _10\"></span>oducto)  ii) Gastos de de<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ar<span class=\"__1 _10\"></span>rollo adquiridos 2016<span class=\"ls0_1\"> </span>Finjuve 19.842  21.874  10<span class=\"ls0_1\">-</span>15<span class=\"ls0_1\"> </span>7-<span class=\"ls2_1\">12</span> b) Derechos adquirid<span class=\"__1 _10\"></span>os a Sun <span class=\"__1 _10\"></span>Pharma par<span class=\"__1 _10\"></span>a Europa 2016<span class=\"ls0_1\"> </span>Ilumetri 137.453  103.904  15<span class=\"ls0_1\"> </span>9 Crestor y c) Derechos adqu<span class=\"__1 _10\"></span>iridos a AstraZe<span class=\"__1 _16\"></span>neca para Espa\u00f1a 2017<span class=\"ls0_1\"> </span>25.158  33.544  10<span class=\"ls0_1\"> </span>3 Provisacor d) Derechos adquirid<span class=\"__1 _10\"></span>os a A<span class=\"__1 _10\"></span>thenex para E<span class=\"__1 _10\"></span>stados Unido<span class=\"__1 _10\"></span>s 2017<span class=\"ls0_1\"> </span>Klisyri 54.743  55.513  10<span class=\"ls0_1\"> </span>7 y Europa Seysara y e) Derechos adquirido<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span> All<span class=\"__1 _13\"></span>er<span class=\"__1 _10\"></span>gan par<span class=\"__1 _10\"></span>a Estados Unido<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> 2018<span class=\"ls0_1\"> </span>Cordran<span class=\"__1 _10\"></span> 146.183  165.464  5-<span class=\"ls2_1\">15</span> 0-9 Tape f) Derechos adqu<span class=\"__1 _10\"></span>iridos a Lilly pa<span class=\"__1 _10\"></span>ra Europa 2019<span class=\"ls0_1\"> </span>Ebglyss 160.068  178.496  10 <span class=\"ls0_1\"> </span>9 <span class=\"ls0_1\"> </span>g) Derechos adquirid<span class=\"__1 _10\"></span>os a MC2 <span class=\"__1 _16\"></span>Therapeutics para 2021<span class=\"ls0_1\"> </span>Wynzora 16.180  13.920  10<span class=\"ls0_1\"> </span>7 Europa Anti-<span class=\"ls6_1\">IL</span>-1RAP h) Derechos adquirid<span class=\"__1 _10\"></span>os a Ichn<span class=\"__1 _10\"></span>os par<span class=\"__1 _10\"></span>a todo el mundo 2021<span class=\"ls0_1\"> </span>20.800  20.800  En curso En curso mAb i) Tecnolog\u00eda de de<span class=\"__1 _16\"></span>sarrollo y derechos ad<span class=\"__1 _10\"></span>quiridos a 2022<span class=\"ls0_1\"> </span>N/A 2.900  4.100  5 <span class=\"ls0_1\"> </span>2,5  Evotec para todo e<span class=\"__1 _16\"></span>l mundo j) Derechos adq<span class=\"__1 _10\"></span>uiridos a Sim<span class=\"__1 _10\"></span>cere para<span class=\"__1 _10\"></span> todo el mundo 2022<span class=\"ls0_1\"> </span>IL<span class=\"ls0_1\">-2muFc </span>18.129  18.129  En curso En curso (excepto China) k) Renovaci\u00f3n der<span class=\"__1 _10\"></span>echos adq<span class=\"__1 _10\"></span>uiridos a MSD pa<span class=\"__1 _10\"></span>ra Efficib y 2023<span class=\"ls0_1\"> </span>6.000  12.000  3 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span>Espa\u00f1a Tesavel l) Derechos adq<span class=\"__1 _10\"></span>uiridos a DFT<span class=\"__1 _10\"></span> El Globo S.L. para 2023<span class=\"ls0_1\"> </span>Physiorelax 10.023  11.263  10 <span class=\"ls0_1\"> </span>8 <span class=\"ls0_1\"> </span>Europa m) Derechos adq<span class=\"__1 _10\"></span>uiridos a No<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>arti<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>AG para Espa\u00f1<span class=\"__1 _10\"></span>a 2023<span class=\"ls0_1\"> </span>Prometax 45.677  50.948  10 <span class=\"ls0_1\"> </span>9 <span class=\"ls0_1\"> </span>n) Propiedad intele<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>tual<span class=\"__1 _16\"></span> y tecnolog\u00eda de desar<span class=\"__1 _10\"></span>rollo 2023<span class=\"ls0_1\"> </span>N/A 13.741  16.362  En curso / 3 N/A / 2 adquiridos a Ethern<span class=\"__1 _10\"></span>a para todo<span class=\"__1 _10\"></span> el mundo anti-<span class=\"ls6_1\">IL</span>-<span class=\"ls2_1\">21 </span>o) Derechos adquirid<span class=\"__1 _10\"></span>os a No<span class=\"__1 _10\"></span>vo Nordisk par<span class=\"__1 _10\"></span>a Europa 2024<span class=\"ls0_1\"> </span>10.000  - En curso N/A mAb p) Derechos adquirid<span class=\"__1 _10\"></span>os a Elo<span class=\"__1 _10\"></span>xx Phar<span class=\"__1 _10\"></span>maceuticals para 2024<span class=\"ls0_1\"> </span>ZKN-<span class=\"ls2_1\">013</span> 5.038  - En curso N/A todo el mundo Gastos de desar<span class=\"__1 _10\"></span>rollo <span class=\"ls2_1\">generados internamente</span> N/A 49.047  29.690  10 <span class=\"ls0_1\"> </span>8 <span class=\"ls0_1\"> </span>Resto de acti<span class=\"__1 _10\"></span>vos intangibles N/A 32.584  31.278  Total Inmovilizado<span class=\"__1 _16\"></span> intangible 936.967 951.415 A continuaci\u00f3<span class=\"__1 _13\"></span>n, se detallan <span class=\"__1 _13\"></span>los principales act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _13\"></span>incluidos dentro <span class=\"__1 _13\"></span>de este ep\u00edgraf<span class=\"__1 _13\"></span>e a 31 <span class=\"__1 _13\"></span>de diciembre de 2024<span class=\"ls9_1\">: </span> a)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Activos <span class=\"__1 _14\"></span>intangibles <span class=\"__1 _14\"></span>adquiridos <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>Poli <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>2016 <span class=\"__1 _19\"></span>(seg\u00fan <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>detalla <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Nota <span class=\"__1 _14\"></span>8) <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>un </span>importe <span class=\"__1 _12\"></span>inicial <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>428,4 <span class=\"__1 _12\"></span>millon<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>eur<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>corr<span class=\"__1 _13\"></span>espondientes, <span class=\"__1 _13\"></span>pr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ncipalmente, <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>tec<span class=\"__1 _13\"></span>nol<span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span>g\u00eda <span class=\"__1 _13\"></span>de producto (348,2 m<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>llones de euros)<span class=\"__1 _13\"></span> y gastos de desarrollo<span class=\"__1 _13\"></span> (80,2 millones de euros<span class=\"__1 _13\"></span><span class=\"lsd_1\">).</span>  b)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos de <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>omercializaci\u00f3n para <span class=\"__1 _16\"></span>Europa por <span class=\"__1 _16\"></span>un producto <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _16\"></span>el tratamiento <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>psor<span class=\"__1 _13\"></span>iasis, </span>bajo <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>nombre <span class=\"__1 _14\"></span>comercial <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>I<span class=\"__1 _13\"></span>lumetri, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>provienen<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>acuerdo <span class=\"__1 _14\"></span>firmado <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>2016 <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>Sun Pharma, <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>virtud <span class=\"__1 _12\"></span>del <span class=\"__1 _13\"></span>cual <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _13\"></span>obliga<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>realizar <span class=\"__1 _12\"></span>pagos <span class=\"__1 _13\"></span>adicio<span class=\"__1 _13\"></span>nales <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>hasta <span class=\"__1 _12\"></span>1<span class=\"lsc_1\">25</span> millones de d\u00f3lares <span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> alcanzar c<span class=\"__1 _13\"></span>iertos umbrales de ventas netas en E<span class=\"__1 _13\"></span>uropa.<span class=\"__1 _13\"></span> c)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Derechos <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>comerc<span class=\"__1 _13\"></span>ializaci\u00f3n <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>Espa\u00f1<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>derivados <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>acuerdo <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>AstraZ<span class=\"__1 _13\"></span>eneca <span class=\"__1 _13\"></span>firmad<span class=\"__1 _13\"></span>o </span>en <span class=\"__1 _13\"></span>2017 p<span class=\"__1 _13\"></span>ara d<span class=\"__1 _13\"></span>os product<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>para el <span class=\"__1 _13\"></span>tratamiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>hipertensi\u00f3n <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se c<span class=\"__1 _13\"></span>omercializan <span class=\"__1 _13\"></span>bajo el nombre comerc<span class=\"__1 _13\"></span>ial <span class=\"ls7_1\">de</span> Crestor y Provisacor<span class=\"__1 _13\"></span>, por un importe inicia<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> de 83,9 <span class=\"__1 _13\"></span>millones de euros.<span class=\"__1 _13\"></span> d)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>comercializaci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>Europ<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Estad<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>Unidos <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>acuerdo<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Athen<span class=\"__1 _13\"></span>ex <span class=\"__1 _13\"></span>para </span>un  producto  para<span class=\"__1 _13\"></span>  el  tratamiento  de  la <span class=\"__1 _b_1\"> </span>queratosis  act\u00ednica<span class=\"__1 _13\"></span>  comercializado  baj<span class=\"__1 _13\"></span>o <span class=\"__1 _e\"> </span>l<span class=\"__1 _13\"></span>a  marca comercial <span class=\"__1 _14\"></span>Klisyri. <span class=\"__1 _12\"></span>Estos <span class=\"__1 _14\"></span>derechos <span class=\"__1 _12\"></span>provie<span class=\"__1 _13\"></span>nen <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>acuerdo <span class=\"__1 _12\"></span>firmado<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>20<span class=\"__1 _10\"></span>17 <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>Athene<span class=\"__1 _12\"></span>x, <span class=\"__1 _14\"></span>que contempla pa<span class=\"__1 _13\"></span>gos por la <span class=\"__1 _13\"></span>consecuci\u00f3n de <span class=\"__1 _13\"></span>hitos de vent<span class=\"__1 _13\"></span>as por importe <span class=\"__1 _13\"></span>de hasta <span class=\"__1 _13\"></span>330 millones <span class=\"__1 _13\"></span>de d\u00f3lares.  e)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Portfolio <span class=\"__1 _13\"></span>de 5 <span class=\"__1 _13\"></span>productos <span class=\"__1 _13\"></span>especializa<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>en el <span class=\"__1 _13\"></span>tratamiento <span class=\"__1 _13\"></span>de acn\u00e9, <span class=\"__1 _13\"></span>psoriasis <span class=\"__1 _13\"></span>y de<span class=\"__1 _13\"></span>rmatosis, los </span>cu<span class=\"ls0_1\">ales <span class=\"__1 _14\"></span>perte<span class=\"__1 _13\"></span>nec\u00edan <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>Aller<span class=\"__1 _13\"></span>gan <span class=\"__1 _14\"></span>Sales, <span class=\"__1 _19\"></span>LLC <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>A<span class=\"__1 _10\"></span>llergan <span class=\"__1 _19\"></span>Pharmace<span class=\"__1 _13\"></span>uticals <span class=\"__1 _14\"></span>Intern<span class=\"__1 _13\"></span>ational <span class=\"__1 _14\"></span>Limited<span class=\"__1 _13\"></span> </span>(\u201cAllergan\u201d) <span class=\"__1 _12\"></span>adquir<span class=\"__1 _13\"></span>ido<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>21 <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>septiembre <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>2018 <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>mporte <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>4<span class=\"__1 _13\"></span>71,2 <span class=\"__1 _13\"></span>millo<span class=\"__1 _13\"></span>nes <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>euros<span class=\"__1 _13\"></span> (548 <span class=\"__1 _16\"></span>millo<span class=\"__1 _13\"></span>nes <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>d\u00f3<span class=\"__1 _13\"></span>lares) <span class=\"__1 _16\"></span>correspondientes a <span class=\"__1 _16\"></span>las marcas, <span class=\"__1 _16\"></span>la propiedad <span class=\"__1 _16\"></span>intelect<span class=\"__1 _13\"></span>ual, do<span class=\"__1 _10\"></span>cumentos<span class=\"__1 _13\"></span> de <span class=\"__1 _17\"> </span>aprobaci\u00f3n <span class=\"__1 _17\"> </span>regulator<span class=\"__1 _13\"></span>ia, <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _17\"> </span>las <span class=\"__1 _17\"> </span>licenci<span class=\"__1 _13\"></span>as <span class=\"__1 _b_1\"> </span>para <span class=\"__1 _17\"> </span>dis<span class=\"__1 _13\"></span>tribu<span class=\"__1 _10\"></span>ir <span class=\"__1 _17\"> </span>en <span class=\"__1 _17\"> </span>exclusividad <span class=\"__1 _17\"> </span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _b_1\"> </span>productos<span class=\"__1 _13\"></span> dermatol\u00f3gicos en Es<span class=\"__1 _13\"></span>tados Unidos.  f)<span class=\"ls0_1\"> <span class=\"__1 _27\"> </span>Derechos de desarrollo y comerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>alizaci\u00f3n par<span class=\"__1 _13\"></span>a Europa por el pro<span class=\"__1 _13\"></span>du<span class=\"__1 _10\"></span>cto para e<span class=\"__1 _13\"></span>l tratamiento de<span class=\"__1 _13\"></span> </span>la dermatitis at\u00f3p<span class=\"__1 _13\"></span>ica (Lebrikizumab, co<span class=\"__1 _13\"></span>mercializado bajo la <span class=\"__1 _13\"></span>marca comercial <span class=\"__1 _13\"></span>Ebglyss<span class=\"__1 _13\"></span>), que fue aprobado <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>EM<span class=\"__1 _13\"></span>A <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _12\"></span>1<span class=\"__1 _13\"></span>7 <span class=\"__1 _12\"></span>de <span class=\"__1 _19\"></span>noviembre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>lanzado <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>diciembre<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2023<span class=\"__1 _13\"></span>. <span class=\"__1 _14\"></span>Estos derechos <span class=\"__1 _13\"></span>prov<span class=\"__1 _13\"></span>ienen <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _12\"></span>firmado <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>2019 <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>Dermira <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>posteriormente <span class=\"__1 _13\"></span>adquirida <span class=\"__1 _12\"></span>por Lilly), <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>virtud <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>cual el<span class=\"__1 _16\"></span> Grupo <span class=\"__1 _21\"></span>est\u00e1 obligado <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>realizar <span class=\"__1 _16\"></span>pagos <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>dicionales<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _21\"></span>vez<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>alcanzados<span class=\"__1 _13\"></span> ciertos umbrales de ve<span class=\"__1 _13\"></span>ntas netas en Europa<span class=\"__1 _13\"></span> por importe de hasta <span class=\"__1 _13\"></span><span class=\"ls7_1\">125</span> millones de d\u00f3lares<span class=\"__1 _13\"></span>. g)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos de comercializac<span class=\"__1 _13\"></span>i\u00f3n para Europa por el producto para el tratamiento de la psoriasis<span class=\"__1 _13\"></span>,<span class=\"__1 _13\"></span> </span>comercializado <span class=\"__1 _19\"></span>bajo <span class=\"__1 _19\"> </span>la<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>marc<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>comercial <span class=\"__1 _19\"></span>Wynzora<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>anzado <span class=\"__1 _19\"></span>comercialment<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"> </span>2022<span class=\"__1 _13\"></span><span class=\"lse_1\">. <span class=\"__1 _14\"></span></span>Estos<span class=\"__1 _13\"></span> derechos <span class=\"__1 _13\"></span>provienen <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>acuerdo f<span class=\"__1 _13\"></span>irmado e<span class=\"__1 _13\"></span>n 2021 <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>MC2 <span class=\"__1 _13\"></span>Therapeutics <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>espera rea<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>zar pago<span class=\"ls0_1\">s por hitos d<span class=\"__1 _13\"></span>e ventas (hasta un m\u00e1ximo de 22<span class=\"__1 _13\"></span>1 millones de euros)<span class=\"__1 _13\"></span>. </span>h)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos d<span class=\"__1 _13\"></span>e desarrollo y <span class=\"__1 _13\"></span>comercializaci\u00f3n para<span class=\"__1 _13\"></span> todo el mu<span class=\"__1 _13\"></span>ndo derivados <span class=\"__1 _13\"></span>de<span class=\"__1 _10\"></span>l acue<span class=\"__1 _13\"></span>rdo<span class=\"__1 _13\"></span> firmad<span class=\"__1 _13\"></span>o </span>en <span class=\"__1 _21\"></span>2021<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>Ichnos <span class=\"__1 _16\"></span>Scienc<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>por <span class=\"__1 _16\"></span>ISB <span class=\"__1 _16\"></span>880, <span class=\"__1 _16\"></span>antag<span class=\"__1 _13\"></span>onista <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>IL<span class=\"__1 _13\"></span>-1RAP, <span class=\"__1 _16\"></span>un <span class=\"__1 _16\"></span>anticuerp<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>monoclonal para <span class=\"__1 _22\"> </span>enfermedades <span class=\"__1 _22\"> </span>autoinmunes<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>(A<span class=\"__1 _13\"></span>nti<span class=\"__1 _10\"></span>-<span class=\"ls9_1\">IL</span>-1RAP <span class=\"__1 _22\"> </span>mAb). <span class=\"__1 _22\"> </span>El <span class=\"__1 _22\"> </span>contrato <span class=\"__1 _22\"> </span>contempla<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>pagos adicionales por hitos comer<span class=\"__1 _13\"></span>ciales y de desarrollo (hasta un <span class=\"__1 _13\"></span>m\u00e1ximo de 225 millones de euros)<span class=\"__1 _12\"></span> y por hitos de ventas (h<span class=\"__1 _13\"></span>asta un m\u00e1ximo de 400 millon<span class=\"__1 _13\"></span>es de d\u00f3lares).<span class=\"__1 _13\"></span> i)<span class=\"ls0_1\"> <span class=\"__1 _1e\"> </span>Derechos vinculados<span class=\"__1 _13\"></span> al<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>acuerdo de invest<span class=\"__1 _13\"></span>iga<span class=\"__1 _10\"></span>ci\u00f3n y desarr<span class=\"__1 _13\"></span>ollo con Evotec Internati<span class=\"__1 _13\"></span>onal GmbH. </span>Dicho <span class=\"__1 _14\"></span>acuerd<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>firm\u00f3<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>2022 <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>el <span class=\"__1 _14\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>puede <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>esembolsar <span class=\"__1 _14\"></span>pagos <span class=\"__1 _14\"></span>por <span class=\"__1 _19\"></span>inves<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>gaci\u00f3n <span class=\"__1 _14\"></span>y<span class=\"__1 _13\"></span> consecuci\u00f3n de determi<span class=\"__1 _13\"></span>nados hitos de hasta 230 millo<span class=\"__1 _13\"></span>nes de euros por programa.<span class=\"__1 _13\"></span> j)<span class=\"ls0_1\"> <span class=\"__1 _27\"> </span>Derechos<span class=\"__1 _13\"></span>  de  licencia  exclusiva  par<span class=\"__1 _13\"></span>a  todo  el  mundo  excepto <span class=\"__1 _b_1\"> </span>la  regi\u00f3n  de  Chin<span class=\"__1 _13\"></span>a <span class=\"__1 _e\"> </span>(<span class=\"__1 _13\"></span>China </span>continental, <span class=\"__1 _12\"></span>Hong <span class=\"__1 _12\"></span>Kong, <span class=\"__1 _12\"></span>Mac<span class=\"__1 _13\"></span>ao <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>Taiw\u00e1n)<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>para <span class=\"__1 _14\"></span>SIM0278, <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>prote\u00edna <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>fus<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _12\"></span>mutante <span class=\"__1 _12\"></span>IL<span class=\"__1 _13\"></span>-<span class=\"lsc_1\">2 </span>(IL-<span class=\"ls7_1\">2Mu</span>-Fc) <span class=\"__1 _f\"> </span>desarro<span class=\"__1 _13\"></span>llada <span class=\"__1 _18\"> </span>por <span class=\"__1 _f\"> </span>Simcere<span class=\"__1 _13\"></span> <span class=\"__1 _18\"> </span>y <span class=\"__1 _f\"> </span>candidata <span class=\"__1 _f\"> </span>a <span class=\"__1 _f\"> </span>f\u00e1r<span class=\"__1 _13\"></span>maco <span class=\"__1 _18\"> </span>para <span class=\"__1 _f\"> </span>el <span class=\"__1 _f\"> </span>tr<span class=\"__1 _13\"></span>atamiento <span class=\"__1 _18\"> </span>de<span class=\"__1 _13\"></span> enfermedades <span class=\"__1 _13\"></span>autoinmun<span class=\"__1 _13\"></span>es. <span class=\"__1 _13\"></span>Dicho <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>firm\u00f3 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>2022<span class=\"__1 _13\"></span> <span class=\"lsf_1\">y <span class=\"__1 _13\"></span></span>el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>puede <span class=\"__1 _13\"></span>desemb<span class=\"__1 _13\"></span>olsar hasta 4<span class=\"lsc_1\">88<span class=\"__1 _10\"></span><span class=\"ls0_1\"> millones de <span class=\"__1 _10\"></span>d\u00f3lares en pagos por <span class=\"__1 _10\"></span>hitos de desarrollo y <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>omerciales seg\u00fan los <span class=\"__1 _16\"></span>logros<span class=\"__1 _13\"></span> </span></span>alcanzados en varias <span class=\"__1 _13\"></span>indicaciones, con una parte imp<span class=\"__1 _13\"></span>ortante como hitos de ven<span class=\"__1 _13\"></span>tas. k)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Renovaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _1b\"> </span>de <span class=\"__1 _22\"> </span>los <span class=\"__1 _22\"> </span>dere<span class=\"__1 _13\"></span>chos <span class=\"__1 _1b\"> </span>adqu<span class=\"__1 _13\"></span>iridos <span class=\"__1 _1b\"> </span>a <span class=\"__1 _22\"> </span>MSD <span class=\"__1 _22\"> </span>para <span class=\"__1 _22\"> </span>Espa\u00f1a<span class=\"__1 _13\"></span> <span class=\"__1 _22\"> </span>para <span class=\"__1 _1b\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _1b\"> </span>productos<span class=\"__1 _13\"></span> </span>comercializados<span class=\"__1 _13\"></span> bajo<span class=\"__1 _13\"></span> las <span class=\"__1 _13\"></span>marc<span class=\"__1 _13\"></span>as c<span class=\"__1 _13\"></span>omerciales <span class=\"__1 _13\"></span>Effi<span class=\"__1 _10\"></span>cib <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Tesavel<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>por un <span class=\"__1 _13\"></span>periodo <span class=\"__1 _13\"></span>adic<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>onal <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>3 a\u00f1os (hasta 31 de dici<span class=\"__1 _13\"></span>embre de 2025).<span class=\"__1 _13\"></span> l)<span class=\"ls0_1\"> <span class=\"__1 _1e\"> </span>Derechos <span class=\"__1 _14\"></span>adquiridos <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>DFT <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>Globo <span class=\"__1 _14\"></span>S.L. <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>2<span class=\"__1 _13\"></span>023 <span class=\"__1 _12\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _12\"></span>corres<span class=\"__1 _13\"></span>ponden <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>diverso<span class=\"__1 _13\"></span>s <span class=\"__1 _12\"></span>productos<span class=\"__1 _13\"></span> </span>comercializados en<span class=\"__1 _13\"></span> E<span class=\"__1 _10\"></span>spa\u00f1a bajo l<span class=\"__1 _13\"></span>a marca comercial Phys<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>orelax.<span class=\"__1 _13\"></span> m)<span class=\"ls0_1\"> <span class=\"__1 _17\"> </span>Derechos <span class=\"__1 _12\"></span>adqu<span class=\"__1 _13\"></span>iridos <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>N<span class=\"__1 _13\"></span>ovartis <span class=\"__1 _12\"></span>AG <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>2023 <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _12\"></span>Prometax<span class=\"__1 _13\"></span>\u00ae <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>Espa\u00f1a, <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>pr<span class=\"__1 _13\"></span>od<span class=\"__1 _10\"></span>ucto <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>ara </span>tratar <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>alzh\u00e9i<span class=\"__1 _13\"></span>mer. <span class=\"__1 _21\"></span>El <span class=\"__1 _10\"></span>acuerdo <span class=\"__1 _16\"></span>cont<span class=\"__1 _13\"></span>empla <span class=\"__1 _21\"></span>un <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>ago <span class=\"__1 _21\"></span>ad<span class=\"__1 _13\"></span>icional <span class=\"__1 _21\"></span>de <span class=\"ls7_1\">10</span> <span class=\"__1 _10\"></span>millones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>euro<span class=\"__1 _13\"></span>s, <span class=\"__1 _16\"></span>registrado en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ep\u00ed<span class=\"__1 _13\"></span>grafe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span><span class=\"ff5_1\">\u201cO<span class=\"__1 _13\"></span>tros <span class=\"__1 _13\"></span>pasivos <span class=\"__1 _13\"></span>no <span class=\"__1 _12\"></span>corrientes\u201d <span class=\"__1 _12\"></span>(Nota <span class=\"__1 _12\"></span></span><span class=\"ls7_1\">19</span>-<span class=\"__1 _13\"></span><span class=\"ls7_1\">b)<span class=\"lse_1\">, <span class=\"__1 _13\"></span></span></span>vinculado <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>cumpl<span class=\"__1 _13\"></span>imiento <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span><span class=\"lsc_1\">un </span>hito regulatorio que s<span class=\"__1 _13\"></span>e prev\u00e9 resolver antes del 31 de <span class=\"__1 _13\"></span>diciembre de 2028.<span class=\"__1 _13\"></span> n)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos <span class=\"__1 _12\"></span>adquiridos <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>E<span class=\"__1 _10\"></span>therna <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>2<span class=\"__1 _13\"></span>023 <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>inv<span class=\"__1 _13\"></span>estigaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>desarrollo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>terapias<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>basada<span class=\"__1 _13\"></span>s </span>en <span class=\"__1 _12\"></span>ARNm <span class=\"__1 _14\"></span>en <span class=\"__1 _13\"></span>der<span class=\"__1 _13\"></span>matolog\u00eda <span class=\"__1 _12\"></span>m\u00e9dica<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>as\u00ed <span class=\"__1 _12\"></span>como <span class=\"__1 _14\"></span>para <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>acc<span class=\"__1 _13\"></span>eso <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>plataforma <span class=\"__1 _12\"></span>tec<span class=\"__1 _13\"></span>nol\u00f3gica <span class=\"__1 _12\"></span>de Etherna. <span class=\"__1 _19\"></span>El <span class=\"__1 _19\"></span>acuerdo <span class=\"__1 _19\"></span>conte<span class=\"__1 _13\"></span>mpla <span class=\"__1 _14\"></span>pagos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>adicional<span class=\"__1 _13\"></span><span class=\"ls7_1\">es</span> <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span><span class=\"ls7_1\">300</span> <span class=\"__1 _19\"> </span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>euros, <span class=\"__1 _19\"></span>vi<span class=\"__1 _13\"></span>nculados <span class=\"__1 _14\"></span>a<span class=\"__1 _13\"></span>l cumplimiento de cierto<span class=\"__1 _13\"></span>s hitos de desarrol<span class=\"__1 _13\"></span>lo y comerciales.<span class=\"__1 _13\"></span> o)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos <span class=\"__1 _13\"></span>adquiridos <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>Novo <span class=\"__1 _13\"></span>Nordisk <span class=\"__1 _13\"></span>en 20<span class=\"__1 _13\"></span>24 sobre <span class=\"__1 _13\"></span>NN<span class=\"__1 _13\"></span>-8828 para <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>uso <span class=\"__1 _13\"></span>en vari<span class=\"__1 _13\"></span>os campos,<span class=\"__1 _13\"></span> </span>incluyendo <span class=\"__1 _13\"></span>enf<span class=\"__1 _13\"></span>ermedades <span class=\"__1 _13\"></span>dermat<span class=\"__1 _13\"></span>ol\u00f3gicas <span class=\"__1 _13\"></span>inflamatori<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>inmunes. <span class=\"__1 _13\"></span>NN<span class=\"__1 _13\"></span>-88<span class=\"__1 _13\"></span>28<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>es <span class=\"__1 _13\"></span>un <span class=\"__1 _12\"></span>bloqueador de  IL-21  que <span class=\"__1 _b_1\"> </span>inhibe  las  funciones <span class=\"__1 _b_1\"> </span>patofisiol\u00f3gicas  induci<span class=\"__1 _13\"></span>das  por  esta  citocina  en  vari<span class=\"__1 _13\"></span>as enfermedades i<span class=\"__1 _13\"></span>nmunomoduladas. <span class=\"__1 _13\"></span>El acuerdo c<span class=\"__1 _13\"></span>ontempla pagos <span class=\"__1 _13\"></span>adi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ionales por <span class=\"__1 _13\"></span>diversos <span class=\"__1 _13\"></span>hi<span class=\"__1 _10\"></span>tos<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>desarrollo (hast<span class=\"__1 _13\"></span>a un <span class=\"__1 _13\"></span>m\u00e1x<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>mo <span class=\"__1 _13\"></span>de 1<span class=\"__1 _13\"></span>40<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de e<span class=\"__1 _13\"></span>uros) <span class=\"__1 _13\"></span>e hitos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>canzar <span class=\"__1 _13\"></span>determina<span class=\"__1 _13\"></span>dos umbrales de venta.<span class=\"__1 _13\"></span> p)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Derechos adquiridos a Eloxx <span class=\"__1 _10\"></span>Pharmaceutica<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>s Inc. en <span class=\"__1 _16\"></span>2<span class=\"__1 _13\"></span>024 <span class=\"__1 _16\"></span>sobre<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>ZKN-0<span class=\"__1 _13\"></span>13, <span class=\"__1 _16\"></span>inc<span class=\"__1 _13\"></span>luyendo <span class=\"__1 _10\"></span>su uso </span>en <span class=\"__1 _d\"> </span>enfermedades <span class=\"__1 _e\"> </span>dermatol\u00f3gicas <span class=\"__1 _d\"> </span>hu\u00e9rf<span class=\"__1 _13\"></span>anas. <span class=\"__1 _d\"> </span>ZKN-<span class=\"__1 _13\"></span>013 <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>un <span class=\"__1 _d\"> </span>f\u00e1rmaco <span class=\"__1 _d\"> </span>ora<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>potencia<span class=\"__1 _13\"></span>lmente prometedor <span class=\"__1 _d\"> </span>para <span class=\"__1 _19\"> </span>la<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>ectura <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>mutaciones <span class=\"__1 _d\"> </span>sin <span class=\"__1 _19\"></span>sentid<span class=\"__1 _13\"></span>o, <span class=\"__1 _14\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _19\"></span>permite <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>l<span class=\"__1 _16\"></span>as<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>c\u00e9lulas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>hu<span class=\"__1 _13\"></span>\u00e9sped producir <span class=\"__1 _17\"> </span>prote\u00ednas <span class=\"__1 _17\"> </span>funcionales <span class=\"__1 _17\"> </span>que <span class=\"__1 _b_1\"> </span>co<span class=\"__1 _13\"></span>ntrarrestan <span class=\"__1 _b_1\"> </span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _b_1\"> </span>caus<span class=\"__1 _13\"></span>a <span class=\"__1 _17\"> </span>ra\u00edz <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>estas <span class=\"__1 _17\"> </span>enfermedades<span class=\"__1 _13\"></span> dermatol\u00f3gicas <span class=\"__1 _e\"> </span>raras <span class=\"__1 _e\"> </span>y <span class=\"__1 _e\"> </span>potencialment<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>otras <span class=\"__1 _d\"> </span>e<span class=\"__1 _13\"></span>nfermedades.  El <span class=\"__1 _d\"> </span>acuerdo <span class=\"__1 _e\"> </span>contempl<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>pagos adicionales <span class=\"__1 _19\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>diversos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>hitos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>desarr<span class=\"__1 _13\"></span>ollo, <span class=\"__1 _14\"></span>comerc<span class=\"__1 _13\"></span>ializaci\u00f3n <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>por <span class=\"__1 _14\"></span>alca<span class=\"__1 _13\"></span>nzar <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>eterm<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nados umbrales de venta, p<span class=\"__1 _13\"></span>or un importe m\u00e1ximo de 46<span class=\"__1 _13\"></span>4 millones de d\u00f3lares.<span class=\"__1 _13\"></span> P\u00e9rdidas por deteri<span class=\"__1 _13\"></span>oro El <span class=\"__1 _12\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _14\"></span>ha <span class=\"__1 _12\"></span>elabor<span class=\"__1 _13\"></span>ado <span class=\"__1 _12\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>corr<span class=\"__1 _13\"></span>espondientes <span class=\"__1 _14\"></span>an\u00e1lisis <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>deterioro <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>aquellos <span class=\"__1 _14\"></span>activos <span class=\"__1 _14\"></span>intangibles,<span class=\"__1 _13\"></span> tanto <span class=\"__1 _12\"></span>aquellos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>q<span class=\"__1 _13\"></span>ue<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>encuentran <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>curs<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>como <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>los <span class=\"__1 _12\"></span>que <span class=\"__1 _12\"></span>pres<span class=\"__1 _13\"></span>enten <span class=\"__1 _12\"></span>indicios <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>deterioro<span class=\"__1 _13\"></span><span class=\"lse_1\">. <span class=\"__1 _12\"></span></span>M\u00e1s adelante <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>esta<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>Nota <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>muestran <span class=\"__1 _e\"> </span>las <span class=\"__1 _d\"> </span>principales <span class=\"__1 _e\"> </span>hip\u00f3tesis <span class=\"__1 _d\"> </span>clave <span class=\"__1 _d\"> </span>util<span class=\"__1 _13\"></span>izadas <span class=\"__1 _d\"> </span>para <span class=\"__1 _d\"> </span>los  an<span class=\"__1 _10\"></span>\u00e1lisis <span class=\"__1 _e\"> </span>de deterioro, as\u00ed como<span class=\"__1 _13\"></span> l<span class=\"__1 _10\"></span>os corr<span class=\"__1 _13\"></span>espondientes an\u00e1lisis de sensib<span class=\"__1 _13\"></span>ilidad. El <span class=\"__1 _14\"></span>detalle <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>movi<span class=\"__1 _13\"></span>miento <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>las <span class=\"__1 _14\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>deterioro <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>activos <span class=\"__1 _14\"></span>intangibles <span class=\"__1 _14\"></span>registradas <span class=\"__1 _14\"></span>durante <span class=\"__1 _14\"></span>los ejercicios 2024 y 2<span class=\"__1 _13\"></span>023 es el siguiente: Miles de Euros Diferencias Diferencias Saldo a Retiros <span class=\"ls6_1\">/ </span>Saldo a Retiros <span class=\"ls6_1\">/ </span>Saldo a Adiciones de Adiciones de 31/12/2022 Reversi\u00f3n 31/12/2023 Reversi\u00f3n 31/12/2024 conversi\u00f3n conversi\u00f3n Propiedad Indus<span class=\"__1 _10\"></span>trial 293.728  47.330  (87.162) (8.598) 245.298  31.242  (21.344) 13.303  268.499  Gastos de Desar<span class=\"__1 _10\"></span>rollo 52.819  - (1.990) (1.798) 49.031  - - - 49.031  Aplicaciones in<span class=\"__1 _10\"></span>form\u00e1ticas 1.597  - - - 1.597  - - - 1.597  Total p\u00e9rdidas<span class=\"__1 _10\"></span> por deterioro 348.144  47.330  (89.152) (10.396) 295.926  31.242  (21.344) 13.303  319.127  Al cierre <span class=\"__1 _13\"></span>del ejerc<span class=\"__1 _13\"></span>icio 202<span class=\"__1 _13\"></span>4, la <span class=\"__1 _13\"></span>Direcci\u00f3n del <span class=\"__1 _13\"></span>Grupo ha <span class=\"__1 _13\"></span>reevaluado e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> p<span class=\"__1 _13\"></span>lan de <span class=\"__1 _13\"></span>negocio de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>l<span class=\"ls7_1\">os</span> productos<span class=\"__1 _13\"></span> comercializados bajo <span class=\"__1 _16\"></span>la <span class=\"__1 _10\"></span>marca Seysara <span class=\"__1 _16\"></span>y Cordran <span class=\"__1 _21\"></span>Tape<span class=\"__1 _13\"></span>, <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>form<span class=\"__1 _13\"></span>an <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>arte <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>la UGE <span class=\"__1 _16\"></span>Allergan portfolio: - <span class=\"__1 _a_1\"> </span>E<span class=\"__1 _10\"></span>n <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>caso<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span><span class=\"ls7_1\">de<span class=\"ls0_1\"> Seysara<span class=\"lse_1\">, <span class=\"__1 _16\"></span><span class=\"ls0_1\">en 2024 <span class=\"__1 _16\"></span>ha mejorado <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>rendimiento y, <span class=\"__1 _16\"></span>adicionalme<span class=\"__1 _13\"></span>nte, <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>han firmado </span></span></span></span>acuerdos <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>distribuir <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>producto <span class=\"__1 _13\"></span><span class=\"ls7_1\">en <span class=\"__1 _13\"></span></span>nuevos <span class=\"__1 _13\"></span>pa\u00eds<span class=\"__1 _13\"></span>es c<span class=\"__1 _13\"></span>omo Canad\u00e1 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>M\u00e9xico<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>a trav\u00e9s <span class=\"__1 _13\"></span>del segmento <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>licenciatarios. <span class=\"__1 _d\"> </span>Como <span class=\"__1 _d\"> </span>consecue<span class=\"__1 _13\"></span>ncia, <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>pl<span class=\"__1 _10\"></span>an <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>negocio <span class=\"__1 _d\"> </span>ha <span class=\"__1 _d\"> </span>mejorado<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>gracias principalmente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>mayor <span class=\"__1 _13\"></span>nivel <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ingresos<span class=\"__1 _13\"></span>, lo<span class=\"__1 _13\"></span> que <span class=\"__1 _12\"></span>ha <span class=\"__1 _13\"></span>resultado <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>reversi\u00f3n <span class=\"__1 _13\"></span>parci<span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>de los  deterioros  realizados  en <span class=\"__1 _e\"> </span>ej<span class=\"__1 _13\"></span>ercicios  anteriores  por <span class=\"__1 _e\"> </span>import<span class=\"__1 _13\"></span>e <span class=\"__1 _e\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>21,3  millones  de <span class=\"__1 _e\"> </span>euros<span class=\"__1 _13\"></span> (equivalente <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span><span class=\"lsc_1\">22<span class=\"ls0_1\">,9 <span class=\"__1 _16\"></span>millone<span class=\"__1 _13\"></span>s <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>d\u00f3lar<span class=\"__1 _13\"></span>es). <span class=\"__1 _16\"></span>El <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _21\"></span>rec<span class=\"__1 _13\"></span>up<span class=\"__1 _10\"></span>erable <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>ha <span class=\"__1 _16\"></span>determi<span class=\"__1 _13\"></span>nado <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>\u00e9todo </span></span>del <span class=\"__1 _16\"></span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _16\"></span>en uso. El <span class=\"__1 _16\"></span>valor neto contable <span class=\"__1 _16\"></span>de Seysara a 31 <span class=\"__1 _16\"></span>de diciembre de <span class=\"__1 _16\"></span>2024 asciende a <span class=\"ls7_1\">69,7</span> millones de euros (equ<span class=\"__1 _13\"></span>ivalentes a <span class=\"ls7_1\">72<span class=\"__1 _13\"></span></span>,4 millones de d\u00f3lares).<span class=\"__1 _13\"></span> Al <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ierre <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _13\"></span>2023, <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Direcci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _12\"></span>reevalu\u00f3 <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>plan <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>negocio <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>prod<span class=\"__1 _13\"></span>ucto comercializado <span class=\"__1 _16\"></span>bajo <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>marca <span class=\"__1 _16\"></span>Seysara<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>proy<span class=\"__1 _13\"></span>ectando <span class=\"__1 _21\"></span>un <span class=\"__1 _16\"></span>crecimiento <span class=\"__1 _16\"></span>limitad<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>del <span class=\"__1 _21\"></span>pro<span class=\"__1 _13\"></span>ducto <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>largo plazo, reduc<span class=\"__1 _13\"></span>iendo significativame<span class=\"__1 _13\"></span>nte su pico <span class=\"__1 _13\"></span>de ventas, <span class=\"__1 _13\"></span>lo que resu<span class=\"__1 _13\"></span>lt\u00f3 en un <span class=\"__1 _13\"></span>deterioro de 4<span class=\"__1 _13\"></span>7,3 millones de <span class=\"__1 _13\"></span>euros (equ<span class=\"__1 _13\"></span>ival<span class=\"__1 _10\"></span>ente <span class=\"__1 _13\"></span>a 50,6 mil<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ones d<span class=\"__1 _13\"></span>e d\u00f3lares). <span class=\"__1 _13\"></span>El valor recup<span class=\"__1 _13\"></span>erable se d<span class=\"__1 _13\"></span>etermin\u00f3 con <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>m\u00e9todo <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>uso. <span class=\"__1 _13\"></span>Tras <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>deteri<span class=\"__1 _13\"></span>oro, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>valor <span class=\"__1 _12\"></span>neto <span class=\"__1 _12\"></span>contable <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Seysara <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>31 <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e diciembre <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>2023 <span class=\"__1 _21\"></span>asc<span class=\"__1 _13\"></span>endi\u00f3 <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>49,8 <span class=\"__1 _16\"></span>millones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>euros <span class=\"__1 _16\"></span>(equivalentes <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>55,0 <span class=\"__1 _16\"></span>millones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>d\u00f3lares<span class=\"__1 _13\"></span>). Impacto en el valor  Unidad Generadora<span class=\"__1 _16\"></span> de Efectivo An\u00e1lisis de se<span class=\"__1 _10\"></span>nsibilidad (millones de euros) -     Incremento <span class=\"__1 _16\"></span>/<span class=\"__1 _13\"></span> Red<span class=\"__1 _10\"></span>ucci\u00f3n de la<span class=\"__1 _16\"></span>s v<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tas netas es<span class=\"__1 _10\"></span>timadas en un 10<span class=\"__1 _16\"></span>%<span class=\"__1 _13\"></span> + 18 / (<span class=\"ls2_1\">19</span>) Derechos adquirido<span class=\"__1 _10\"></span>s a Allergan pa<span class=\"__1 _16\"></span>ra -     Incremento <span class=\"__1 _16\"></span>/<span class=\"__1 _13\"></span> Red<span class=\"__1 _10\"></span>ucci\u00f3n de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>in<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>o pun<span class=\"__1 _10\"></span>tos en la <span class=\"__1 _10\"></span>tasa de creci<span class=\"__1 _10\"></span>miento. + 32 / (9) Estados Unidos -     Incremento/<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>Re<span class=\"__1 _10\"></span>ducci\u00f3n de me<span class=\"__1 _16\"></span>dio punto en la tasa de descuento (5) / +5 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas Traspasos Bajas de 31/12/2023 31/12/2024 conversi\u00f3n Propiedad Indus<span class=\"__1 _10\"></span>trial 2.102.789  54.712  38 <span class=\"ls0_1\"> </span>(8.323) 44.204  2.193.420  1<span class=\"__1 _55\"> </span>Gastos de desar<span class=\"__1 _10\"></span>rollo<span class=\"__1 _55\"> </span>87.997  20.354  - - 3.027  111.378  Aplicaciones in<span class=\"__1 _10\"></span>form\u00e1ticas 103.326  5.201  4.969  (19.642) 88 <span class=\"ls0_1\"> </span>93.942  Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso 55.049  19.511  (5.007) (1.713) - 67.840  Total coste A<span class=\"__1 _10\"></span>ctivos intangibles 2.349.161  99.778  - (29.678) 47.319  2.466.580  A. Acum. Prop<span class=\"__1 _10\"></span>iedad Industrial (1.013.911) (105.771) - 6.561  (20.172) (1.133.293) A. Acum. Gasto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> desarrollo (2.246) (962)<span class=\"ls0_1\"> </span>- - (35)<span class=\"ls0_1\"> </span>(3.243) A. Acum. Apli<span class=\"__1 _10\"></span>caciones inform\u00e1t<span class=\"__1 _16\"></span>ic<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (85.663) (7.703) - 19.490  (74)<span class=\"ls0_1\"> </span>(73.950) Total A. Acum. <span class=\"__1 _10\"></span>Activos intangible<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (1.101.820) (114.436) - 26.051  (20.281) (1.210.486) P\u00e9rdidas por de<span class=\"__1 _10\"></span>terioro (295.926) (31.242) - 21.344  (13.303) (319.127) Valor Neto Activos<span class=\"__1 _16\"></span> Intangibles 951.415  (45.900) - 17.717  13.735  936.967  1 Las <span class=\"__1 _13\"></span>alta<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ep<span class=\"__1 _10\"></span>\u00edgrafe Gastos de <span class=\"__1 _13\"></span>desarr<span class=\"__1 _10\"></span>ollo incluyen <span class=\"__1 _13\"></span>20.354 <span class=\"__1 _13\"></span>mile<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de euros <span class=\"__1 _13\"></span>de gastos <span class=\"__1 _13\"></span>gen<span class=\"__1 _10\"></span>erados internamente en <span class=\"__1 _13\"></span>el ejercicio anual terminado el<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>31 de<span class=\"__1 _16\"></span> diciembre de 2024. Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas Traspasos Bajas de 31/12/2022 31/12/2023 conversi\u00f3n Propiedad Indus<span class=\"__1 _10\"></span>trial 1.968.785  121.031  178.529  (137.231) (28.325) 2.102.789  1<span class=\"__1 _55\"> </span>Gastos de desar<span class=\"__1 _10\"></span>rollo<span class=\"__1 _55\"> </span>81.602  9.016  (33)<span class=\"ls0_1\"> </span>(1.990) (598)<span class=\"ls0_1\"> </span>87.997  Aplicaciones in<span class=\"__1 _10\"></span>form\u00e1ticas 94.582  3.586  5.241  (35)<span class=\"ls0_1\"> </span>(48)<span class=\"ls0_1\"> </span>103.326  Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso 160.526  78.253  (183.737) - 7 <span class=\"ls0_1\"> </span>55.049  Total coste A<span class=\"__1 _10\"></span>ctivos intangibles 2.305.495  211.886  - (139.256) (28.964) 2.349.161  A. Acum. Prop<span class=\"__1 _10\"></span>iedad Industrial (978.115) (94.779) - 48.888  10.095  (1.013.911) A. Acum. Gasto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> desarrollo (1.503) (739)<span class=\"ls0_1\"> </span>- - (4)<span class=\"ls0_1\"> </span>(2.246) A. Acum. Apli<span class=\"__1 _10\"></span>caciones inform\u00e1t<span class=\"__1 _16\"></span>ic<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (79.056) (6.679) - 26 <span class=\"ls0_1\"> </span>46 <span class=\"ls0_1\"> </span>(85.663) Total A. Acum. <span class=\"__1 _10\"></span>Activos intangible<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (1.058.674) (102.197) - 48.914  10.137  (1.101.820) P\u00e9rdidas por de<span class=\"__1 _10\"></span>terioro (348.144) (47.330) - 89.152  10.396  (295.926) Valor Neto Activos<span class=\"__1 _16\"></span> I<span class=\"__1 _13\"></span>nta<span class=\"__1 _10\"></span>ngibles 898.677  62.359  - (1.190) (8.431) 951.415  1 Las <span class=\"__1 _13\"></span>altas <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ep\u00edgrafe Gastos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _13\"></span>9.<span class=\"ls2_1\">016</span> <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>gas<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>gene<span class=\"__1 _10\"></span>rados <span class=\"__1 _13\"></span>inter<span class=\"__1 _16\"></span>namente <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio anual terminado el<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>31 de<span class=\"__1 _16\"></span> diciembre de 2023<span class=\"__1 _55\"> </span><div class=\"c_1 w1_1 h0_1 gs39f\"><div class=\"t_1 m0_1 x1_1 h15_1 y125_1 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">14.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Existencias<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs39f\"><div class=\"t_1 m0_1 x1_1 h1_1 y17c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La composici\u00f3n de est<span class=\"__1 _13\"></span>e ep\u00edgrafe a 31 de <span class=\"__1 _13\"></span>diciembre de 2024<span class=\"__1 _13\"></span> y 2023 es la siguiente:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w81 h7_1 gs3a0\"><div class=\"t_1 m0_1 x29 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w5d h8_1 gs3a1\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w5a h8_1 gs3a2\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w80 h7_1 gs3a3\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Materias prima<span class=\"__1 _10\"></span>s y de acondiciona<span class=\"__1 _16\"></span>miento </div></div><div class=\"c_1 w5d h7_1 gs3a4\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.748  </div></div><div class=\"c_1 w5a h7_1 gs3a5\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">51.702  </div></div><div class=\"c_1 w80 h7_1 gs3a6\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Productos en<span class=\"__1 _10\"></span> curso </div></div><div class=\"c_1 w5d h7_1 gs3a7\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.283  </div></div><div class=\"c_1 w5a h7_1 gs3a8\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.280  </div></div><div class=\"c_1 w80 h7_1 gs3a9\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Mercader\u00edas </div></div><div class=\"c_1 w5d h7_1 gs3aa\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">14.393  </div></div><div class=\"c_1 w5a h7_1 gs3ab\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">14.711  </div></div><div class=\"c_1 w80 h8_1 gs3ac\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Productos termina<span class=\"__1 _10\"></span>dos </div></div><div class=\"c_1 w5d h8_1 gs3ad\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">82.267  </div></div><div class=\"c_1 w5a h8_1 gs3ae\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">77.677  </div></div><div class=\"c_1 w80 h7_1 gs3af\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Anticipos a pro<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>eed<span class=\"__1 _10\"></span>ores </div></div><div class=\"c_1 w5d h7_1 gs3b0\"><div class=\"t_1 m0_1 x85 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">92 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w5a h7_1 gs3b1\"><div class=\"t_1 m0_1 x11_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">158 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w80 ha_1 gs3b2\"><div class=\"t_1 m0_1 x12_1 h5_1 y40e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w5d ha_1 gs3b3\"><div class=\"t_1 m0_1 x13_1 h5_1 y40e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">171.783  </div></div><div class=\"c_1 w5a ha_1 gs3b4\"><div class=\"t_1 m0_1 x13_1 h5_1 y40e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">167.528  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas Traspasos Bajas de 31/12/2023 31/12/2024 conversi\u00f3n Propiedad Indus<span class=\"__1 _10\"></span>trial 2.102.789  54.712  38 <span class=\"ls0_1\"> </span>(8.323) 44.204  2.193.420  1<span class=\"__1 _55\"> </span>Gastos de desar<span class=\"__1 _10\"></span>rollo<span class=\"__1 _55\"> </span>87.997  20.354  - - 3.027  111.378  Aplicaciones in<span class=\"__1 _10\"></span>form\u00e1ticas 103.326  5.201  4.969  (19.642) 88 <span class=\"ls0_1\"> </span>93.942  Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso 55.049  19.511  (5.007) (1.713) - 67.840  Total coste A<span class=\"__1 _10\"></span>ctivos intangibles 2.349.161  99.778  - (29.678) 47.319  2.466.580  A. Acum. Prop<span class=\"__1 _10\"></span>iedad Industrial (1.013.911) (105.771) - 6.561  (20.172) (1.133.293) A. Acum. Gasto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> desarrollo (2.246) (962)<span class=\"ls0_1\"> </span>- - (35)<span class=\"ls0_1\"> </span>(3.243) A. Acum. Apli<span class=\"__1 _10\"></span>caciones inform\u00e1t<span class=\"__1 _16\"></span>ic<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (85.663) (7.703) - 19.490  (74)<span class=\"ls0_1\"> </span>(73.950) Total A. Acum. <span class=\"__1 _10\"></span>Activos intangible<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (1.101.820) (114.436) - 26.051  (20.281) (1.210.486) P\u00e9rdidas por de<span class=\"__1 _10\"></span>terioro (295.926) (31.242) - 21.344  (13.303) (319.127) Valor Neto Activos<span class=\"__1 _16\"></span> Intangibles 951.415  (45.900) - 17.717  13.735  936.967  1 Las <span class=\"__1 _13\"></span>alta<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ep<span class=\"__1 _10\"></span>\u00edgrafe Gastos de <span class=\"__1 _13\"></span>desarr<span class=\"__1 _10\"></span>ollo incluyen <span class=\"__1 _13\"></span>20.354 <span class=\"__1 _13\"></span>mile<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de euros <span class=\"__1 _13\"></span>de gastos <span class=\"__1 _13\"></span>gen<span class=\"__1 _10\"></span>erados internamente en <span class=\"__1 _13\"></span>el ejercicio anual terminado el<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>31 de<span class=\"__1 _16\"></span> diciembre de 2024. Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas Traspasos Bajas de 31/12/2022 31/12/2023 conversi\u00f3n Propiedad Indus<span class=\"__1 _10\"></span>trial 1.968.785  121.031  178.529  (137.231) (28.325) 2.102.789  1<span class=\"__1 _55\"> </span>Gastos de desar<span class=\"__1 _10\"></span>rollo<span class=\"__1 _55\"> </span>81.602  9.016  (33)<span class=\"ls0_1\"> </span>(1.990) (598)<span class=\"ls0_1\"> </span>87.997  Aplicaciones in<span class=\"__1 _10\"></span>form\u00e1ticas 94.582  3.586  5.241  (35)<span class=\"ls0_1\"> </span>(48)<span class=\"ls0_1\"> </span>103.326  Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso 160.526  78.253  (183.737) - 7 <span class=\"ls0_1\"> </span>55.049  Total coste A<span class=\"__1 _10\"></span>ctivos intangibles 2.305.495  211.886  - (139.256) (28.964) 2.349.161  A. Acum. Prop<span class=\"__1 _10\"></span>iedad Industrial (978.115) (94.779) - 48.888  10.095  (1.013.911) A. Acum. Gasto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> desarrollo (1.503) (739)<span class=\"ls0_1\"> </span>- - (4)<span class=\"ls0_1\"> </span>(2.246) A. Acum. Apli<span class=\"__1 _10\"></span>caciones inform\u00e1t<span class=\"__1 _16\"></span>ic<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (79.056) (6.679) - 26 <span class=\"ls0_1\"> </span>46 <span class=\"ls0_1\"> </span>(85.663) Total A. Acum. <span class=\"__1 _10\"></span>Activos intangible<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (1.058.674) (102.197) - 48.914  10.137  (1.101.820) P\u00e9rdidas por de<span class=\"__1 _10\"></span>terioro (348.144) (47.330) - 89.152  10.396  (295.926) Valor Neto Activos<span class=\"__1 _16\"></span> I<span class=\"__1 _13\"></span>nta<span class=\"__1 _10\"></span>ngibles 898.677  62.359  - (1.190) (8.431) 951.415  1 Las <span class=\"__1 _13\"></span>altas <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ep\u00edgrafe Gastos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _13\"></span>9.<span class=\"ls2_1\">016</span> <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>gas<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>gene<span class=\"__1 _10\"></span>rados <span class=\"__1 _13\"></span>inter<span class=\"__1 _16\"></span>namente <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio anual terminado el<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>31 de<span class=\"__1 _16\"></span> diciembre de 2023<span class=\"__1 _55\"> </span>. <div class=\"c_1 w18 h32 gs186\"><div class=\"t_1 m0_1 x52 h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias </div></div><div class=\"c_1 w4e h32 gs187\"><div class=\"t_1 m0_1 x25 h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w4d h32 gs188\"><div class=\"t_1 m0_1 x25 h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w6c h32 gs189\"><div class=\"t_1 m0_1 x3f h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w17 h32 gs18a\"><div class=\"t_1 m0_1 x29 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Altas </div></div><div class=\"c_1 w4d h32 gs18b\"><div class=\"t_1 m0_1 x48 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 w18 h32 gs186\"><div class=\"t_1 m0_1 x17_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de </div></div><div class=\"c_1 w4e h32 gs187\"><div class=\"t_1 m0_1 x4d h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w4d h32 gs188\"><div class=\"t_1 m0_1 x4d h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w18 h32 gs186\"><div class=\"t_1 m0_1 x52 h5_1 y393 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">conversi\u00f3n </div></div><div class=\"c_1 w6c h7_1 gs18c\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Construcciones </div></div><div class=\"c_1 w4e h7_1 gs18d\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">56.820  </div></div><div class=\"c_1 w17 h7_1 gs18e\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.168  </div></div><div class=\"c_1 w4d h7_1 gs18f\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.821) </div></div><div class=\"c_1 w18 h7_1 gs190\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">174 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h7_1 gs191\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">59.341  </div></div><div class=\"c_1 w6c h7_1 gs192\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Maquinaria </div></div><div class=\"c_1 w4e h7_1 gs193\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">137 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs194\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h7_1 gs195\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(96)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w18 h7_1 gs196\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h7_1 gs197\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">41 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w6c h7_1 gs198\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Elementos de tran<span class=\"__1 _16\"></span>sporte </div></div><div class=\"c_1 w4e h7_1 gs199\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.976  </div></div><div class=\"c_1 w17 h7_1 gs19a\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.005  </div></div><div class=\"c_1 w4d h7_1 gs19b\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.973) </div></div><div class=\"c_1 w18 h7_1 gs19c\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h7_1 gs19d\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.008  </div></div><div class=\"c_1 w6c h7_1 gs19e\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total coste Dere<span class=\"__1 _16\"></span>chos de uso </div></div><div class=\"c_1 w4e h7_1 gs19f\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">66.933  </div></div><div class=\"c_1 w17 h7_1 gs1a0\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.173  </div></div><div class=\"c_1 w4d h7_1 gs1a1\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(5.890) </div></div><div class=\"c_1 w18 h7_1 gs1a2\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">174 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h7_1 gs1a3\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">69.390  </div></div><div class=\"c_1 w6c h7_1 gs1a4\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls3_1 ws0_1\">A. <span class=\"ls0_1\">Acum<span class=\"__1 _10\"></span>. Construccione<span class=\"__1 _16\"></span>s </span></div></div><div class=\"c_1 w4e h7_1 gs1a5\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(19.117) </div></div><div class=\"c_1 w17 h7_1 gs1a6\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.960) </div></div><div class=\"c_1 w4d h7_1 gs1a7\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.821  </div></div><div class=\"c_1 w18 h7_1 gs1a8\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(75)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h7_1 gs1a9\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(21.331) </div></div><div class=\"c_1 w6c h7_1 gs1aa\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Maquinaria<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w4e h7_1 gs1ab\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(43)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs1ac\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(4)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h7_1 gs1ad\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">96 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w18 h7_1 gs1ae\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h7_1 gs1af\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">49 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w6c h7_1 gs1b0\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Elemento<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> t<span class=\"__1 _13\"></span>r<span class=\"__1 _10\"></span>ansporte </div></div><div class=\"c_1 w4e h7_1 gs1b1\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.757) </div></div><div class=\"c_1 w17 h7_1 gs1b2\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.738) </div></div><div class=\"c_1 w4d h7_1 gs1b3\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.973  </div></div><div class=\"c_1 w18 h7_1 gs1b4\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h7_1 gs1b5\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.522) </div></div><div class=\"c_1 w6c h7_1 gs1b6\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total A. Acum. Der<span class=\"__1 _10\"></span>echos de uso </div></div><div class=\"c_1 w4e h7_1 gs1b7\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(23.917) </div></div><div class=\"c_1 w17 h7_1 gs1b8\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(7.702) </div></div><div class=\"c_1 w4d h7_1 gs1b9\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.890  </div></div><div class=\"c_1 w18 h7_1 gs1ba\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(75)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h7_1 gs1bb\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(25.804) </div></div><div class=\"c_1 w6c ha_1 gs1bc\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor Neto Derechos<span class=\"__1 _16\"></span> de uso </div></div><div class=\"c_1 w4e ha_1 gs1bd\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">43.016  </div></div><div class=\"c_1 w17 ha_1 gs1be\"><div class=\"t_1 m0_1 x1e_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">471 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d ha_1 gs1bf\"><div class=\"t_1 m0_1 x55 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w18 ha_1 gs1c0\"><div class=\"t_1 m0_1 x7f h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">99 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d ha_1 gs1c1\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">43.586  </div></div><div class=\"c_1 w18 h32 gs1c2\"><div class=\"t_1 m0_1 x52 h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias </div></div><div class=\"c_1 w4e h32 gs1c3\"><div class=\"t_1 m0_1 x25 h5_1 y38d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w4d h32 gs1c4\"><div class=\"t_1 m0_1 x25 h5_1 y38d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w6c h32 gs1c5\"><div class=\"t_1 m0_1 x3f h5_1 y38c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w17 h32 gs1c6\"><div class=\"t_1 m0_1 x29 h5_1 y38c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Altas </div></div><div class=\"c_1 w4d h32 gs1c7\"><div class=\"t_1 m0_1 x48 h5_1 y38c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 w18 h32 gs1c2\"><div class=\"t_1 m0_1 x17_1 h5_1 y38c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de </div></div><div class=\"c_1 w4e h32 gs1c3\"><div class=\"t_1 m0_1 x4d h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2022 </div></div><div class=\"c_1 w4d h32 gs1c4\"><div class=\"t_1 m0_1 x4d h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w18 h32 gs1c2\"><div class=\"t_1 m0_1 x52 h5_1 y390 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">conversi\u00f3n </div></div><div class=\"c_1 w6c h8_1 gs1c8\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Construcciones </div></div><div class=\"c_1 w4e h8_1 gs1c9\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">50.178  </div></div><div class=\"c_1 w17 h8_1 gs1ca\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.244  </div></div><div class=\"c_1 w4d h8_1 gs1cb\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w18 h8_1 gs1cc\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">398 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h8_1 gs1cd\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">56.820  </div></div><div class=\"c_1 w6c h7_1 gs1ce\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Maquinaria </div></div><div class=\"c_1 w4e h7_1 gs1cf\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">137 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs1d0\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h7_1 gs1d1\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w18 h7_1 gs1d2\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h7_1 gs1d3\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">137 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w6c h7_1 gs1d4\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Elementos de tran<span class=\"__1 _16\"></span>sporte </div></div><div class=\"c_1 w4e h7_1 gs1d5\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.302  </div></div><div class=\"c_1 w17 h7_1 gs1d6\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.109  </div></div><div class=\"c_1 w4d h7_1 gs1d7\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.435) </div></div><div class=\"c_1 w18 h7_1 gs1d8\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h7_1 gs1d9\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.976  </div></div><div class=\"c_1 w6c h7_1 gs1da\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total coste Dere<span class=\"__1 _16\"></span>chos de uso </div></div><div class=\"c_1 w4e h7_1 gs1db\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">57.617  </div></div><div class=\"c_1 w17 h7_1 gs1dc\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.353  </div></div><div class=\"c_1 w4d h7_1 gs1dd\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.435) </div></div><div class=\"c_1 w18 h7_1 gs1de\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">398 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h7_1 gs1df\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">66.933  </div></div><div class=\"c_1 w6c h7_1 gs1e0\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Constru<span class=\"__1 _10\"></span>cciones </div></div><div class=\"c_1 w4e h7_1 gs1e1\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(14.535) </div></div><div class=\"c_1 w17 h7_1 gs1e2\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.544) </div></div><div class=\"c_1 w4d h7_1 gs1e3\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w18 h7_1 gs1e4\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(38)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h7_1 gs1e5\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(19.117) </div></div><div class=\"c_1 w6c h8_1 gs1e6\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Maquinaria<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w4e h8_1 gs1e7\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h8_1 gs1e8\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(43)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h8_1 gs1e9\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w18 h8_1 gs1ea\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h8_1 gs1eb\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(43)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w6c ha_1 gs1ec\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Elemento<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> t<span class=\"__1 _13\"></span>r<span class=\"__1 _10\"></span>ansporte </div></div><div class=\"c_1 w4e ha_1 gs1ed\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.429) </div></div><div class=\"c_1 w17 ha_1 gs1ee\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.773) </div></div><div class=\"c_1 w4d ha_1 gs1ef\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.435  </div></div><div class=\"c_1 w18 ha_1 gs1f0\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">10 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d ha_1 gs1f1\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.757) </div></div><div class=\"c_1 w6c h7_1 gs1f2\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total A. Acum. Der<span class=\"__1 _10\"></span>echos de uso </div></div><div class=\"c_1 w4e h7_1 gs1f3\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(18.964) </div></div><div class=\"c_1 w17 h7_1 gs1f4\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.360) </div></div><div class=\"c_1 w4d h7_1 gs1f5\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.435  </div></div><div class=\"c_1 w18 h7_1 gs1f6\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(28)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h7_1 gs1f7\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(23.917) </div></div><div class=\"c_1 w6c h7_1 gs1f8\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor Neto Derec<span class=\"__1 _10\"></span>hos de uso </div></div><div class=\"c_1 w4e h7_1 gs1f9\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">38.653  </div></div><div class=\"c_1 w17 h7_1 gs1fa\"><div class=\"t_1 m0_1 x2f h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.993  </div></div><div class=\"c_1 w4d h7_1 gs1fb\"><div class=\"t_1 m0_1 x55 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w18 h7_1 gs1fc\"><div class=\"t_1 m0_1 x1e_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">370 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h7_1 gs1fd\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">43.016  </div></div><div class=\"c_1 w4e h32 gs1ff\"><div class=\"t_1 m0_1 x52 h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias </div></div><div class=\"c_1 w4d h32 gs200\"><div class=\"t_1 m0_1 x25 h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w17 h32 gs201\"><div class=\"t_1 m0_1 x25 h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w75 h32 gs202\"><div class=\"t_1 m0_1 x1b_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w18 h32 gs203\"><div class=\"t_1 m0_1 x29 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Altas </div></div><div class=\"c_1 w4d h32 gs204\"><div class=\"t_1 m0_1 x4d h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Traspasos </div></div><div class=\"c_1 w17 h32 gs205\"><div class=\"t_1 m0_1 x48 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 w4e h32 gs1ff\"><div class=\"t_1 m0_1 x17_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de </div></div><div class=\"c_1 w4d h32 gs200\"><div class=\"t_1 m0_1 x4d h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w17 h32 gs201\"><div class=\"t_1 m0_1 x4d h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w4e h32 gs1ff\"><div class=\"t_1 m0_1 x52 h5_1 y393 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">conversi\u00f3n </div></div><div class=\"c_1 w75 h7_1 gs206\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Terrenos y constru<span class=\"__1 _16\"></span>cciones </div></div><div class=\"c_1 w4d h7_1 gs207\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">96.287  </div></div><div class=\"c_1 w18 h7_1 gs208\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.019  </div></div><div class=\"c_1 w4d h7_1 gs209\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.264  </div></div><div class=\"c_1 w17 h7_1 gs20a\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.826) </div></div><div class=\"c_1 w4e h7_1 gs20b\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs20c\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">102.746  </div></div><div class=\"c_1 w75 h7_1 gs20d\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Instalaciones t\u00e9cni<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s y maquinaria </div></div><div class=\"c_1 w4d h7_1 gs20e\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">102.954  </div></div><div class=\"c_1 w18 h7_1 gs20f\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.874  </div></div><div class=\"c_1 w4d h7_1 gs210\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.887  </div></div><div class=\"c_1 w17 h7_1 gs211\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.815) </div></div><div class=\"c_1 w4e h7_1 gs212\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">35 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs213\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">104.935  </div></div><div class=\"c_1 w75 h7_1 gs214\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras instalacion<span class=\"__1 _10\"></span>es, utillaje y mobil<span class=\"__1 _16\"></span>iario </div></div><div class=\"c_1 w4d h7_1 gs215\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">252.333  </div></div><div class=\"c_1 w18 h7_1 gs216\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.300  </div></div><div class=\"c_1 w4d h7_1 gs217\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.247  </div></div><div class=\"c_1 w17 h7_1 gs218\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(15.153) </div></div><div class=\"c_1 w4e h7_1 gs219\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">99 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs21a\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">254.826  </div></div><div class=\"c_1 w75 h8_1 gs21b\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otro inmovilizado<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w4d h8_1 gs21c\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.066  </div></div><div class=\"c_1 w18 h8_1 gs21d\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.660  </div></div><div class=\"c_1 w4d h8_1 gs21e\"><div class=\"t_1 m0_1 x3f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">609 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h8_1 gs21f\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(7.913) </div></div><div class=\"c_1 w4e h8_1 gs220\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">24 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h8_1 gs221\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">14.446  </div></div><div class=\"c_1 w75 h7_1 gs222\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso </div></div><div class=\"c_1 w4d h7_1 gs223\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">32.661  </div></div><div class=\"c_1 w18 h7_1 gs224\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.982  </div></div><div class=\"c_1 w4d h7_1 gs225\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(20.007) </div></div><div class=\"c_1 w17 h7_1 gs226\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(7)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4e h7_1 gs227\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">283 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs228\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">30.912  </div></div><div class=\"c_1 w75 h7_1 gs229\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total coste Inmo<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ili<span class=\"__1 _10\"></span>zado material </div></div><div class=\"c_1 w4d h7_1 gs22a\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">504.301  </div></div><div class=\"c_1 w18 h7_1 gs22b\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.835  </div></div><div class=\"c_1 w4d h7_1 gs22c\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs22d\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(26.714) </div></div><div class=\"c_1 w4e h7_1 gs22e\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">443 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs22f\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">507.865  </div></div><div class=\"c_1 w75 ha_1 gs230\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Terreno<span class=\"__1 _10\"></span>s y construc<span class=\"__1 _10\"></span>ciones </div></div><div class=\"c_1 w4d ha_1 gs231\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(53.779) </div></div><div class=\"c_1 w18 ha_1 gs232\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.315) </div></div><div class=\"c_1 w4d ha_1 gs233\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 ha_1 gs234\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4e ha_1 gs235\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(2)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 ha_1 gs236\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(56.096) </div></div><div class=\"c_1 w75 h8_1 gs237\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Instalacione<span class=\"__1 _16\"></span>s t\u00e9cnicas y maquinar<span class=\"__1 _16\"></span>ia<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w4d h8_1 gs238\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(65.830) </div></div><div class=\"c_1 w18 h8_1 gs239\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.994) </div></div><div class=\"c_1 w4d h8_1 gs23a\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h8_1 gs23b\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.771  </div></div><div class=\"c_1 w4e h8_1 gs23c\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(8)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h8_1 gs23d\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(68.061) </div></div><div class=\"c_1 w75 h7_1 gs23e\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Otras <span class=\"__1 _10\"></span>instalaciones<span class=\"__1 _10\"></span>, utillaje y mobiliar<span class=\"__1 _16\"></span>io<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w4d h7_1 gs23f\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(226.551) </div></div><div class=\"c_1 w18 h7_1 gs240\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(8.852) </div></div><div class=\"c_1 w4d h7_1 gs241\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs242\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.601  </div></div><div class=\"c_1 w4e h7_1 gs243\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(57)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs244\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(219.859) </div></div><div class=\"c_1 w75 h7_1 gs245\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Otro inmo<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>il<span class=\"__1 _10\"></span>izado </div></div><div class=\"c_1 w4d h7_1 gs246\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(16.854) </div></div><div class=\"c_1 w18 h7_1 gs247\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.785) </div></div><div class=\"c_1 w4d h7_1 gs248\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs249\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.592  </div></div><div class=\"c_1 w4e h7_1 gs24a\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(12)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs24b\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.059) </div></div><div class=\"c_1 w75 h7_1 gs24c\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total A. Acum. <span class=\"__1 _10\"></span>Inmovilizado mater<span class=\"__1 _16\"></span>ial </div></div><div class=\"c_1 w4d h7_1 gs24d\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(363.014) </div></div><div class=\"c_1 w18 h7_1 gs24e\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(16.946) </div></div><div class=\"c_1 w4d h7_1 gs24f\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs250\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.964  </div></div><div class=\"c_1 w4e h7_1 gs251\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(79)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs252\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(354.075) </div></div><div class=\"c_1 w75 h7_1 gs253\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas por de<span class=\"__1 _10\"></span>terioro </div></div><div class=\"c_1 w4d h7_1 gs254\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w18 h7_1 gs255\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h7_1 gs256\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs257\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4e h7_1 gs258\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs259\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w75 h7_1 gs25a\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor Neto In<span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ovi<span class=\"__1 _10\"></span>lizado Materia<span class=\"__1 _10\"></span>l </div></div><div class=\"c_1 w4d h7_1 gs25b\"><div class=\"t_1 m0_1 x53 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">141.287  </div></div><div class=\"c_1 w18 h7_1 gs25c\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.889  </div></div><div class=\"c_1 w4d h7_1 gs25d\"><div class=\"t_1 m0_1 x55 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs25e\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(750)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4e h7_1 gs25f\"><div class=\"t_1 m0_1 x1e_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">364 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs260\"><div class=\"t_1 m0_1 x53 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">153.790  </div></div><div class=\"c_1 w4e h32 gs262\"><div class=\"t_1 m0_1 x52 h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias </div></div><div class=\"c_1 w4d h32 gs263\"><div class=\"t_1 m0_1 x25 h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w17 h32 gs264\"><div class=\"t_1 m0_1 x25 h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w75 h32 gs265\"><div class=\"t_1 m0_1 x1b_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w18 h32 gs266\"><div class=\"t_1 m0_1 x29 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Altas </div></div><div class=\"c_1 w4d h32 gs267\"><div class=\"t_1 m0_1 x4d h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Traspasos </div></div><div class=\"c_1 w17 h32 gs268\"><div class=\"t_1 m0_1 x48 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 w4e h32 gs262\"><div class=\"t_1 m0_1 x17_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de </div></div><div class=\"c_1 w4d h32 gs263\"><div class=\"t_1 m0_1 x4d h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2022 </div></div><div class=\"c_1 w17 h32 gs264\"><div class=\"t_1 m0_1 x4d h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w4e h32 gs262\"><div class=\"t_1 m0_1 x52 h5_1 y393 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">conversi\u00f3n </div></div><div class=\"c_1 w75 h7_1 gs269\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Terrenos y con<span class=\"__1 _10\"></span>strucciones </div></div><div class=\"c_1 w4d h7_1 gs26a\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">96.579  </div></div><div class=\"c_1 w18 h7_1 gs26b\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">521 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d h7_1 gs26c\"><div class=\"t_1 m0_1 x3f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">381 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs26d\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.214) </div></div><div class=\"c_1 w4e h7_1 gs26e\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">20 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs26f\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">96.287  </div></div><div class=\"c_1 w75 h7_1 gs270\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Instalaciones t\u00e9cni<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s y maquinaria </div></div><div class=\"c_1 w4d h7_1 gs271\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">98.329  </div></div><div class=\"c_1 w18 h7_1 gs272\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.057  </div></div><div class=\"c_1 w4d h7_1 gs273\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.069  </div></div><div class=\"c_1 w17 h7_1 gs274\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.504) </div></div><div class=\"c_1 w4e h7_1 gs275\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">3 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs276\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">102.954  </div></div><div class=\"c_1 w75 h8_1 gs277\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras instalacion<span class=\"__1 _10\"></span>es, utillaje y mobil<span class=\"__1 _16\"></span>iario </div></div><div class=\"c_1 w4d h8_1 gs278\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">244.887  </div></div><div class=\"c_1 w18 h8_1 gs279\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.152  </div></div><div class=\"c_1 w4d h8_1 gs27a\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.378  </div></div><div class=\"c_1 w17 h8_1 gs27b\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.061) </div></div><div class=\"c_1 w4e h8_1 gs27c\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(23)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h8_1 gs27d\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">252.333  </div></div><div class=\"c_1 w75 h7_1 gs27e\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otro inmovilizado<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w4d h7_1 gs27f\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.636  </div></div><div class=\"c_1 w18 h7_1 gs280\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.818  </div></div><div class=\"c_1 w4d h7_1 gs281\"><div class=\"t_1 m0_1 x3f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">377 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs282\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(770)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4e h7_1 gs283\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">5 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs284\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.066  </div></div><div class=\"c_1 w75 h7_1 gs285\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso </div></div><div class=\"c_1 w4d h7_1 gs286\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.099  </div></div><div class=\"c_1 w18 h7_1 gs287\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">22.951  </div></div><div class=\"c_1 w4d h7_1 gs288\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(8.205) </div></div><div class=\"c_1 w17 h7_1 gs289\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4e h7_1 gs28a\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(184)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs28b\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">32.661  </div></div><div class=\"c_1 w75 h7_1 gs28c\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total coste Inmo<span class=\"__1 _10\"></span>vilizado material </div></div><div class=\"c_1 w4d h7_1 gs28d\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">476.530  </div></div><div class=\"c_1 w18 h7_1 gs28e\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">33.499  </div></div><div class=\"c_1 w4d h7_1 gs28f\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs290\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(5.549) </div></div><div class=\"c_1 w4e h7_1 gs291\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(179)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs292\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">504.301  </div></div><div class=\"c_1 w75 h8_1 gs293\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Terreno<span class=\"__1 _10\"></span>s y constru<span class=\"__1 _10\"></span>cciones </div></div><div class=\"c_1 w4d h8_1 gs294\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(52.476) </div></div><div class=\"c_1 w18 h8_1 gs295\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.321) </div></div><div class=\"c_1 w4d h8_1 gs296\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h8_1 gs297\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.039  </div></div><div class=\"c_1 w4e h8_1 gs298\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(21)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h8_1 gs299\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(53.779) </div></div><div class=\"c_1 w75 ha_1 gs29a\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Instalacione<span class=\"__1 _16\"></span>s t\u00e9cnicas y maquinar<span class=\"__1 _16\"></span>ia<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w4d ha_1 gs29b\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(63.864) </div></div><div class=\"c_1 w18 ha_1 gs29c\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.467) </div></div><div class=\"c_1 w4d ha_1 gs29d\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 ha_1 gs29e\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.504  </div></div><div class=\"c_1 w4e ha_1 gs29f\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(3)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 ha_1 gs2a0\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(65.830) </div></div><div class=\"c_1 w75 h7_1 gs2a1\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Otras ins<span class=\"__1 _10\"></span>talaciones, utill<span class=\"__1 _16\"></span>aje y mobiliario </div></div><div class=\"c_1 w4d h7_1 gs2a2\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(221.554) </div></div><div class=\"c_1 w18 h7_1 gs2a3\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.964) </div></div><div class=\"c_1 w4d h7_1 gs2a4\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs2a5\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.107  </div></div><div class=\"c_1 w4e h7_1 gs2a6\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(140)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs2a7\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(226.551) </div></div><div class=\"c_1 w75 h7_1 gs2a8\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A. Acum. Otro inmo<span class=\"__1 _16\"></span>vilizado </div></div><div class=\"c_1 w4d h7_1 gs2a9\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(14.585) </div></div><div class=\"c_1 w18 h7_1 gs2aa\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.007) </div></div><div class=\"c_1 w4d h7_1 gs2ab\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs2ac\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">745 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4e h7_1 gs2ad\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(7)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs2ae\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(16.854) </div></div><div class=\"c_1 w75 h7_1 gs2af\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total A. Acum. <span class=\"__1 _10\"></span>Inmovilizado mater<span class=\"__1 _16\"></span>ial </div></div><div class=\"c_1 w4d h7_1 gs2b0\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(352.479) </div></div><div class=\"c_1 w18 h7_1 gs2b1\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(15.759) </div></div><div class=\"c_1 w4d h7_1 gs2b2\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs2b3\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.395  </div></div><div class=\"c_1 w4e h7_1 gs2b4\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(171)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs2b5\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(363.014) </div></div><div class=\"c_1 w75 h41 gs2b6\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas por deterior<span class=\"__1 _16\"></span>o </div></div><div class=\"c_1 w4d h41 gs2b7\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w18 h41 gs2b8\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h41 gs2b9\"><div class=\"t_1 m0_1 x77 h1_1 y1b7 ff3_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h41 gs2ba\"><div class=\"t_1 m0_1 x77 h1_1 y1b7 ff3_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4e h41 gs2bb\"><div class=\"t_1 m0_1 x77 h1_1 y1b7 ff3_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h41 gs2bc\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w75 h7_1 gs2bd\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor Neto In<span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ovi<span class=\"__1 _10\"></span>lizado Materia<span class=\"__1 _10\"></span>l </div></div><div class=\"c_1 w4d h7_1 gs2be\"><div class=\"t_1 m0_1 x53 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">124.051  </div></div><div class=\"c_1 w18 h7_1 gs2bf\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.740  </div></div><div class=\"c_1 w4d h7_1 gs2c0\"><div class=\"t_1 m0_1 x55 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w17 h7_1 gs2c1\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(154)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4e h7_1 gs2c2\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(350)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w17 h7_1 gs2c3\"><div class=\"t_1 m0_1 x53 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">141.287  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "10.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Activos por der<span class=\"__1 _13\"></span>echos de uso </span>El <span class=\"__1 _13\"></span>desglose <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>saldo <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>movimientos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>conso<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idado <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre de <span class=\"ls0_1\">2024 y 2023<span class=\"__1 _13\"></span> ha sido el siguiente: </span>Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _10\"></span> Altas Bajas de 31/12/2023 31/12/2024 conversi\u00f3n Construcciones 56.820  5.168  (2.821) 174 <span class=\"ls0_1\"> </span>59.341  Maquinaria 137 <span class=\"ls0_1\"> </span>- (96)<span class=\"ls0_1\"> </span>- 41 <span class=\"ls0_1\"> </span>Elementos de tran<span class=\"__1 _16\"></span>sporte 9.976  3.005  (2.973) - 10.008  Total coste Dere<span class=\"__1 _16\"></span>chos de uso 66.933  8.173  (5.890) 174 <span class=\"ls0_1\"> </span>69.390  A. <span class=\"ls0_1\">Acum<span class=\"__1 _10\"></span>. Construccione<span class=\"__1 _16\"></span>s </span>(19.117) (4.960) 2.821  (75)<span class=\"ls0_1\"> </span>(21.331) A. Acum. Maquinaria<span class=\"__1 _16\"></span> (43)<span class=\"ls0_1\"> </span>(4)<span class=\"ls0_1\"> </span>96 <span class=\"ls0_1\"> </span>- 49 <span class=\"ls0_1\"> </span>A. Acum. Elemento<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> t<span class=\"__1 _13\"></span>r<span class=\"__1 _10\"></span>ansporte (4.757) (2.738) 2.973  - (4.522) Total A. Acum. Der<span class=\"__1 _10\"></span>echos de uso (23.917) (7.702) 5.890  (75)<span class=\"ls0_1\"> </span>(25.804) Valor Neto Derechos<span class=\"__1 _16\"></span> de uso 43.016  471 <span class=\"ls0_1\"> </span>- 99 <span class=\"ls0_1\"> </span>43.586  Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _10\"></span> Altas Bajas de 31/12/2022 31/12/2023 conversi\u00f3n Construcciones 50.178  6.244  - 398 <span class=\"ls0_1\"> </span>56.820  Maquinaria 137 <span class=\"ls0_1\"> </span>- - - 137 <span class=\"ls0_1\"> </span>Elementos de tran<span class=\"__1 _16\"></span>sporte 7.302  4.109  (1.435) - 9.976  Total coste Dere<span class=\"__1 _16\"></span>chos de uso 57.617  10.353  (1.435) 398 <span class=\"ls0_1\"> </span>66.933  A. Acum. Constru<span class=\"__1 _10\"></span>cciones (14.535) (4.544) - (38)<span class=\"ls0_1\"> </span>(19.117) A. Acum. Maquinaria<span class=\"__1 _16\"></span> - (43)<span class=\"ls0_1\"> </span>- - (43)<span class=\"ls0_1\"> </span>A. Acum. Elemento<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> de<span class=\"__1 _16\"></span> t<span class=\"__1 _13\"></span>r<span class=\"__1 _10\"></span>ansporte (4.429) (1.773) 1.435  10 <span class=\"ls0_1\"> </span>(4.757) Total A. Acum. Der<span class=\"__1 _10\"></span>echos de uso (18.964) (6.360) 1.435  (28)<span class=\"ls0_1\"> </span>(23.917) Valor Neto Derec<span class=\"__1 _10\"></span>hos de uso 38.653  3.993  - 370 <span class=\"ls0_1\"> </span>43.016  Este <span class=\"__1 _14\"></span>ep\u00edgrafe <span class=\"__1 _14\"></span>incluye <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>activos <span class=\"__1 _14\"></span>corr<span class=\"__1 _13\"></span>espondientes <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>ontrato<span class=\"__1 _10\"></span>s <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>arrendamiento <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>obedecen<span class=\"__1 _13\"></span> principalmente a arren<span class=\"__1 _13\"></span>damientos de oficin<span class=\"__1 _13\"></span>as y elementos de transporte (N<span class=\"__1 _13\"></span>ota 5-<span class=\"ls7_1\">e)<span class=\"__1 _13\"></span><span class=\"lsd_1\">).</span></span> Las adiciones del ejercicio <span class=\"ls7_1\">202</span>4<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orresponden principalmente a la firma de un nuevo contrato para las oficinas de <span class=\"__1 _16\"></span>la sociedad <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>ependiente <span class=\"__1 _16\"></span>A<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>mirall SaS <span class=\"__1 _16\"></span>(Fran<span class=\"__1 _13\"></span>cia) <span class=\"__1 _16\"></span>por un <span class=\"__1 _16\"></span>periodo de <span class=\"__1 _16\"></span>9 a\u00f1os<span class=\"__1 _13\"></span>. Las <span class=\"__1 _16\"></span>adicion<span class=\"__1 _13\"></span>es <span class=\"__1 _16\"></span>del ejercicio <span class=\"__1 _12\"></span>2023 <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>orrespond\u00edan <span class=\"__1 _12\"></span>principalment<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>renovaci\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>contrat<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>eh\u00edculos <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>r<span class=\"__1 _13\"></span>edes comerciales del <span class=\"__1 _16\"></span>Gru<span class=\"__1 _13\"></span>po <span class=\"__1 _16\"></span>y a la <span class=\"__1 _16\"></span>contrataci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>de unas <span class=\"__1 _10\"></span>nuevas<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>oficinas en <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a sociedad dependiente Almirall Hermal GmbH.<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>principal <span class=\"__1 _13\"></span>activo <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>orresponde <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>alqu<span class=\"__1 _13\"></span>iler <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sede <span class=\"__1 _13\"></span>central <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>(Nota<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span><span class=\"ls7_1\">28</span>), <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>un<span class=\"__1 _13\"></span> valor <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>contable <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>26,1<span class=\"__1 _13\"></span> millon<span class=\"__1 _13\"></span>es de<span class=\"__1 _13\"></span> euros<span class=\"__1 _13\"></span> a <span class=\"__1 _12\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>(<span class=\"__1 _13\"></span>30 mi<span class=\"__1 _13\"></span>llones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 de <span class=\"__1 _19\"></span>diciembre <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"> </span>2<span class=\"__1 _13\"></span>023)<span class=\"lse_1\">. <span class=\"__1 _14\"></span></span>L<span class=\"__1 _13\"></span>a <span class=\"__1 _19\"></span>sede <span class=\"__1 _19\"></span>central <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>se <span class=\"__1 _19\"></span>encue<span class=\"__1 _13\"></span>ntra <span class=\"__1 _14\"></span>arrendada <span class=\"__1 _d\"> </span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"> </span>entida<span class=\"__1 _13\"></span>d <span class=\"__1 _14\"></span>vinculada Sinkasen <span class=\"__1 _13\"></span>S.L.U, <span class=\"__1 _12\"></span>mediante <span class=\"__1 _12\"></span>un <span class=\"__1 _13\"></span>contrato <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>renov\u00f3 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>enero<span class=\"__1 _13\"></span> de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>period<span class=\"__1 _13\"></span>o d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>diez <span class=\"__1 _13\"></span>a\u00f1os (hasta 31 de diciem<span class=\"__1 _13\"></span>bre de 2032). No hay ning\u00fan otr<span class=\"__1 _13\"></span>o contrato que sea relevante de for<span class=\"__1 _13\"></span>ma <span class=\"__1 _13\"></span>individual.<span class=\"__1 _55\"> </span>Los <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>realizados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>concepto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>arrendamientos <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>ascendido <span class=\"__1 _13\"></span>a 8.5<span class=\"lsc_1\">82<span class=\"ls0_1\"> <span class=\"lsf_1\">y </span>6.913 miles de euros, respec<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vamente.<span class=\"__1 _13\"></span> </span></span>El <span class=\"__1 _13\"></span>detalle<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>pasivos <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>arr<span class=\"__1 _13\"></span>endamiento <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>diciembre <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>2024 <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>2<span class=\"__1 _13\"></span>023 <span class=\"__1 _13\"></span>es<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>siguient<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>junto con sus vencimientos (qu<span class=\"__1 _13\"></span>e coinciden con los pagos m\u00ed<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>mos futuros<span class=\"__1 _13\"></span>): Saldo al Saldo al 31/12/2024 31/12/2023 Pasivos por arre<span class=\"__1 _10\"></span>ndamiento No corriente 37.521 37.605 Corriente 7.061 6.206 Total 44.582 43.811 Pasivos por Miles de arrendamiento<span class=\"ls0_1\"> </span>Vencimientos<span class=\"__1 _10\"></span> Euros Hasta 6 meses 3.790 Corriente De 6 meses a 1<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>a\u00f1o 3.271 De 1 a 2 a\u00f1os<span class=\"__1 _10\"></span> 7.235 De 2 a 3 a\u00f1os<span class=\"__1 _10\"></span> 6.290 No corriente De 3 a 4 a\u00f1os<span class=\"__1 _10\"></span> 5.688 De 4 a 5 a\u00f1os<span class=\"__1 _10\"></span> 5.032 M\u00e1s de 5 a\u00f1o<span class=\"__1 _10\"></span>s 13.276 Total 44.582",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "Inmovilizado mate<span class=\"__1 _13\"></span>rial El <span class=\"__1 _13\"></span>movimiento <span class=\"__1 _13\"></span>habido <span class=\"__1 _13\"></span>en e<span class=\"__1 _13\"></span>ste cap\u00edtu<span class=\"__1 _13\"></span>lo del <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>consolidado <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _12\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>ha s<span class=\"__1 _13\"></span>ido el siguiente: Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas Traspasos Bajas de 31/12/2023 31/12/2024 conversi\u00f3n Terrenos y constru<span class=\"__1 _16\"></span>cciones 96.287  1.019  7.264  (1.826) 2 <span class=\"ls0_1\"> </span>102.746  Instalaciones t\u00e9cni<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s y maquinaria 102.954  1.874  1.887  (1.815) 35 <span class=\"ls0_1\"> </span>104.935  Otras instalacion<span class=\"__1 _10\"></span>es, utillaje y mobil<span class=\"__1 _16\"></span>iario 252.333  7.300  10.247  (15.153) 99 <span class=\"ls0_1\"> </span>254.826  Otro inmovilizado<span class=\"__1 _10\"></span> 20.066  1.660  609 <span class=\"ls0_1\"> </span>(7.913) 24 <span class=\"ls0_1\"> </span>14.446  Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso 32.661  17.982  (20.007) (7)<span class=\"ls0_1\"> </span>283 <span class=\"ls0_1\"> </span>30.912  Total coste Inmo<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ili<span class=\"__1 _10\"></span>zado material 504.301  29.835  - (26.714) 443 <span class=\"ls0_1\"> </span>507.865  A. Acum. Terreno<span class=\"__1 _10\"></span>s y construc<span class=\"__1 _10\"></span>ciones (53.779) (2.315) - - (2)<span class=\"ls0_1\"> </span>(56.096) A. Acum. Instalacione<span class=\"__1 _16\"></span>s t\u00e9cnicas y maquinar<span class=\"__1 _16\"></span>ia<span class=\"__1 _13\"></span> (65.830) (3.994) - 1.771  (8)<span class=\"ls0_1\"> </span>(68.061) A. Acum. Otras <span class=\"__1 _10\"></span>instalaciones<span class=\"__1 _10\"></span>, utillaje y mobiliar<span class=\"__1 _16\"></span>io<span class=\"__1 _13\"></span> (226.551) (8.852) - 15.601  (57)<span class=\"ls0_1\"> </span>(219.859) A. Acum. Otro inmo<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>il<span class=\"__1 _10\"></span>izado (16.854) (1.785) - 8.592  (12)<span class=\"ls0_1\"> </span>(10.059) Total A. Acum. <span class=\"__1 _10\"></span>Inmovilizado mater<span class=\"__1 _16\"></span>ial (363.014) (16.946) - 25.964  (79)<span class=\"ls0_1\"> </span>(354.075) P\u00e9rdidas por de<span class=\"__1 _10\"></span>terioro - - - - - - Valor Neto In<span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ovi<span class=\"__1 _10\"></span>lizado Materia<span class=\"__1 _10\"></span>l 141.287  12.889  - (750)<span class=\"ls0_1\"> </span>364 <span class=\"ls0_1\"> </span>153.790 Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas Traspasos Bajas de 31/12/2022 31/12/2023 conversi\u00f3n Terrenos y con<span class=\"__1 _10\"></span>strucciones 96.579  521 <span class=\"ls0_1\"> </span>381 <span class=\"ls0_1\"> </span>(1.214) 20 <span class=\"ls0_1\"> </span>96.287  Instalaciones t\u00e9cni<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>a<span class=\"__1 _16\"></span>s y maquinaria 98.329  1.057  5.069  (1.504) 3 <span class=\"ls0_1\"> </span>102.954  Otras instalacion<span class=\"__1 _10\"></span>es, utillaje y mobil<span class=\"__1 _16\"></span>iario 244.887  7.152  2.378  (2.061) (23)<span class=\"ls0_1\"> </span>252.333  Otro inmovilizado<span class=\"__1 _10\"></span> 18.636  1.818  377 <span class=\"ls0_1\"> </span>(770)<span class=\"ls0_1\"> </span>5 <span class=\"ls0_1\"> </span>20.066  Anticipos e inmov<span class=\"__1 _10\"></span>ilizado en curso 18.099  22.951  (8.205) - (184)<span class=\"ls0_1\"> </span>32.661  Total coste Inmo<span class=\"__1 _10\"></span>vilizado material 476.530  33.499  - (5.549) (179)<span class=\"ls0_1\"> </span>504.301  A. Acum. Terreno<span class=\"__1 _10\"></span>s y constru<span class=\"__1 _10\"></span>cciones (52.476) (2.321) - 1.039  (21)<span class=\"ls0_1\"> </span>(53.779) A. Acum. Instalacione<span class=\"__1 _16\"></span>s t\u00e9cnicas y maquinar<span class=\"__1 _16\"></span>ia<span class=\"__1 _13\"></span> (63.864) (3.467) - 1.504  (3)<span class=\"ls0_1\"> </span>(65.830) A. Acum. Otras ins<span class=\"__1 _10\"></span>talaciones, utill<span class=\"__1 _16\"></span>aje y mobiliario (221.554) (6.964) - 2.107  (140)<span class=\"ls0_1\"> </span>(226.551) A. Acum. Otro inmo<span class=\"__1 _16\"></span>vilizado (14.585) (3.007) - 745 <span class=\"ls0_1\"> </span>(7)<span class=\"ls0_1\"> </span>(16.854) Total A. Acum. <span class=\"__1 _10\"></span>Inmovilizado mater<span class=\"__1 _16\"></span>ial (352.479) (15.759) - 5.395  (171)<span class=\"ls0_1\"> </span>(363.014) P\u00e9rdidas por deterior<span class=\"__1 _16\"></span>o - - - - - - Valor Neto In<span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ovi<span class=\"__1 _10\"></span>lizado Materia<span class=\"__1 _10\"></span>l 124.051  17.740  - (154)<span class=\"ls0_1\"> </span>(350)<span class=\"ls0_1\"> </span>141.287  Las adic<span class=\"__1 _13\"></span>iones del ej<span class=\"__1 _13\"></span>ercicio 202<span class=\"__1 _13\"></span>4 obedecen, <span class=\"__1 _13\"></span>b\u00e1sicamente, <span class=\"__1 _13\"></span><span class=\"ls7_1\">a <span class=\"__1 _13\"></span></span>mejoras en <span class=\"__1 _13\"></span>los centr<span class=\"__1 _13\"></span>os productivos <span class=\"__1 _13\"></span>de las plantas <span class=\"__1 _13\"></span>farmac\u00e9uticas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo, <span class=\"__1 _12\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>mejoras<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>sede <span class=\"__1 _13\"></span>ce<span class=\"__1 _13\"></span>ntral <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>centr<span class=\"__1 _13\"></span>o d<span class=\"__1 _13\"></span>e I+D. Las <span class=\"__1 _16\"></span>adic<span class=\"__1 _13\"></span>iones <span class=\"__1 _16\"></span>del ejercicio 2023 obedec<span class=\"lse_1\">\u00edan<span class=\"ls9_1\">, </span></span>principalmente, a <span class=\"__1 _16\"></span>los trabajos de reconstrucci\u00f3n de<span class=\"__1 _10\"></span> la planta  qu\u00edmica<span class=\"__1 _13\"></span>  perteneciente <span class=\"__1 _b_1\"> </span>a  la  soc<span class=\"__1 _13\"></span>iedad  dependiente <span class=\"__1 _b_1\"> </span>Ranke  Q<span class=\"__1 _13\"></span>u\u00edmica  S.L.  (qu<span class=\"__1 _13\"></span>e  se  incend<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3 parcialmente <span class=\"__1 _11\"> </span>a <span class=\"__1 _11\"> </span>finales <span class=\"__1 _11\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _17\"> </span>julio <span class=\"__1 _11\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>2022), <span class=\"__1 _11\"> </span>mejoras<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>en <span class=\"__1 _11\"> </span>los <span class=\"__1 _11\"> </span>centr<span class=\"__1 _13\"></span>os <span class=\"__1 _17\"> </span>productiv<span class=\"__1 _13\"></span>os <span class=\"__1 _17\"> </span>de <span class=\"__1 _11\"> </span>las <span class=\"__1 _11\"> </span>plantas farmac\u00e9uticas del Gru<span class=\"__1 _13\"></span>po, as\u00ed como a mej<span class=\"__1 _13\"></span>oras en la sede central del Gr<span class=\"__1 _13\"></span>upo<span class=\"lse_1\">. </span> El <span class=\"__1 _13\"></span>traspaso <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>i<span class=\"__1 _13\"></span>nmovili<span class=\"__1 _10\"></span>zad<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>curso <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>fectuado <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _12\"></span>anuales <span class=\"__1 _12\"></span>terminados <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l 31 <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>diciembre<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>2024 y <span class=\"__1 _16\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>orresponden, b\u00e1sicamente, <span class=\"__1 _16\"></span>al<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>tr<span class=\"__1 _13\"></span>aspaso <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>proyectos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>inversi\u00f3n<span class=\"__1 _13\"></span> en los centros productiv<span class=\"__1 _13\"></span>os que entraron en funcionam<span class=\"__1 _13\"></span>iento durante dichos ejercici<span class=\"__1 _13\"></span>os. <span class=\"__1 _13\"></span> Durante <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>ejercici<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>2024 <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>2023<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>han <span class=\"__1 _19\"></span>dado <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>baja<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>diversos <span class=\"__1 _19\"></span>activos <span class=\"__1 _19\"></span>que <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span>taban <span class=\"__1 _14\"></span>totalmente amortizados <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"> </span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _19\"></span>desus<span class=\"__1 _13\"></span>o, <span class=\"__1 _19\"></span>princi<span class=\"__1 _13\"></span>palmente <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>orrespondientes <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>los <span class=\"__1 _d\"> </span>centros <span class=\"__1 _d\"> </span>productivos <span class=\"__1 _d\"> </span>ubicados <span class=\"__1 _d\"> </span>en Espa\u00f1a. Los <span class=\"__1 _13\"></span>principales <span class=\"__1 _12\"></span>inmuebles <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>pro<span class=\"__1 _13\"></span>piedad <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>sociedad <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>ep<span class=\"__1 _10\"></span>endiente<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>q<span class=\"__1 _13\"></span>ue pertenecen, el pa\u00eds donde se ubican, as\u00ed como el valor neto contable<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>(incluyend<span class=\"__1 _13\"></span>o tambi\u00e9n <span class=\"__1 _10\"></span>maquinaria<span class=\"__1 _13\"></span><span class=\"ls9_1\">, </span>aparatos <span class=\"__1 _13\"></span>de laboratorio<span class=\"__1 _13\"></span> <span class=\"lsf_1\">y <span class=\"__1 _13\"></span></span>otros elementos<span class=\"__1 _13\"></span> que <span class=\"__1 _13\"></span>est\u00e1n en <span class=\"__1 _13\"></span>dichas <span class=\"__1 _13\"></span>ubi<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aciones)<span class=\"__1 _13\"></span> al c<span class=\"__1 _13\"></span>ierre de <span class=\"__1 _13\"></span>los ejercicios<span class=\"__1 _13\"></span> 2024 y 2023, se deta<span class=\"__1 _13\"></span>llan a continuaci\u00f3n (e<span class=\"__1 _13\"></span>n miles de euros)<span class=\"__1 _13\"></span>: Valor neto Valor neto Tipo de inmueb<span class=\"__1 _10\"></span>le Pa\u00eds Sociedad dependie<span class=\"__1 _16\"></span>nte contable contable 31/12/2024 31/12/2023 Plantas qu\u00edmi<span class=\"__1 _10\"></span>cas Espa\u00f1a Ranke Qu\u00edmi<span class=\"__1 _10\"></span>ca, S.A. 12.097  10.784  Planta farmac\u00e9u<span class=\"__1 _10\"></span>tica Espa\u00f1a Industrias Farmac\u00e9u<span class=\"__1 _16\"></span>ticas Almirall, S.A. 46.493  45.703  Planta farmac\u00e9u<span class=\"__1 _10\"></span>tica Alemania Almirall Hermal<span class=\"__1 _10\"></span> GmbH 42.406  33.589  Centro I+D Espa\u00f1a Almirall, S.A. 28.291  26.267  En <span class=\"__1 _13\"></span>la No<span class=\"__1 _13\"></span>ta 5-<span class=\"ls7_1\">d)<span class=\"__1 _13\"></span></span> se <span class=\"__1 _13\"></span>detal<span class=\"__1 _13\"></span>lan los <span class=\"__1 _13\"></span>criterios <span class=\"__1 _13\"></span>bajo <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se eval\u00faa<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>si <span class=\"__1 _13\"></span>hay <span class=\"__1 _13\"></span>indicios <span class=\"__1 _13\"></span>de deteri<span class=\"__1 _13\"></span>oro para <span class=\"__1 _13\"></span>estos<span class=\"__1 _13\"></span> activos. <span class=\"lsb_1\">A </span>31 de <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>iciembre de <span class=\"__1 _10\"></span>2024 y 2023, el<span class=\"__1 _16\"></span> Gru<span class=\"__1 _13\"></span>po <span class=\"__1 _16\"></span>no mantiene activos no deteriorados no afectos a la explotaci\u00f3n.<span class=\"__1 _13\"></span> El G<span class=\"__1 _13\"></span>rupo ocupa <span class=\"__1 _13\"></span>diversas <span class=\"__1 _13\"></span>instalaciones <span class=\"__1 _13\"></span>en r<span class=\"__1 _13\"></span>\u00e9gimen de <span class=\"__1 _13\"></span>arrendamiento <span class=\"__1 _13\"></span>operativo, <span class=\"__1 _13\"></span>seg\u00fan <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>indica <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>a Nota <span class=\"ls7_1\">10</span>. El <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _16\"></span>tien<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>formal<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>zadas p\u00f3lizas <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>eguros <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _16\"></span>cu<span class=\"__1 _13\"></span>brir <span class=\"__1 _16\"></span>los posibles <span class=\"__1 _10\"></span>riesgos a que <span class=\"__1 _16\"></span>est\u00e1n sujetos los diversos <span class=\"__1 _16\"></span>elem<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tos <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>inmovilizado material, <span class=\"__1 _16\"></span>as\u00ed <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _21\"></span>las posibles <span class=\"__1 _16\"></span>reclamaciones <span class=\"__1 _10\"></span>que <span class=\"__1 _16\"></span>se le <span class=\"__1 _21\"></span>pue<span class=\"__1 _13\"></span>dan presentar por el <span class=\"__1 _16\"></span>ej<span class=\"__1 _13\"></span>ercicio de su <span class=\"__1 _16\"></span>actividad, entendiendo que dichas<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>p\u00f3<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>zas cubren de manera <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>uficiente los riesgos a los que est\u00e1<span class=\"__1 _13\"></span>n sometidos.<span class=\"__1 _13\"></span> No existe inmovilizado <span class=\"__1 _13\"></span>material afecto a ninguna gara<span class=\"__1 _13\"></span>nt\u00eda hipotecaria.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x1_1 h15_1 y125_1 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">12.<span class=\"ls0_1\"> <span class=\"__1 _c\"></span><span class=\"__1 _c\"> </span>Activos  financi<span class=\"__1 _13\"></span>eros  no  corrientes/A<span class=\"__1 _13\"></span>ctivos  financieros  corri<span class=\"__1 _13\"></span>entes/otros  equivalente<span class=\"__1 _13\"></span>s  de </span></div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 xf_1 h15_1 y126_1 ff2_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">efectivo y otros activos <span class=\"__1 _13\"></span>corrientes<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tal y como se detalla en la Nota 5-<span class=\"ls11_1\">i)</span> y de acuerd<span class=\"__1 _13\"></span>o con la aplicaci\u00f3n de la NIIF 9, el Grupo clasifica sus </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y128_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">activos financieros en<span class=\"__1 _13\"></span> l<span class=\"__1 _10\"></span>as siguientes cat<span class=\"__1 _13\"></span>egor\u00edas de valoraci\u00f3n:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x62 h1_1 y497 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Aquellos <span class=\"__1 _19\"></span>que <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"></span>va<span class=\"__1 _13\"></span>loran <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>posterioridad <span class=\"__1 _19\"> </span>a <span class=\"__1 _d\"> </span>valor <span class=\"__1 _14\"></span>ra<span class=\"__1 _13\"></span>zonable <span class=\"__1 _14\"></span>(ya <span class=\"__1 _d\"> </span>sea <span class=\"__1 _14\"></span>con <span class=\"__1 _19\"></span>camb<span class=\"__1 _13\"></span>ios <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>otro </span></div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y498 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">resultado global o en res<span class=\"__1 _13\"></span>ultados), y </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x62 h1_1 y499 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Aquellos que se valora<span class=\"__1 _13\"></span>n a coste amortizado.<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y49a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En este sentido, d<span class=\"__1 _13\"></span>icha clasificaci\u00f3n se distribuye com<span class=\"__1 _13\"></span>o sigue:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x62 h1_1 y49b ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Activos financieros va<span class=\"__1 _13\"></span>lorados al valor razonable con c<span class=\"__1 _13\"></span>ambios en resultados: dich<span class=\"__1 _13\"></span>os activos no </span></div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y49c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cumplen <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>criterio <span class=\"__1 _13\"></span>para<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>clasificarse <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortiza<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NIIF <span class=\"__1 _12\"></span>9 <span class=\"__1 _13\"></span>porque <span class=\"__1 _13\"></span>sus<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y49d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">flujos de <span class=\"__1 _13\"></span>efectivo no <span class=\"__1 _13\"></span>representan solam<span class=\"__1 _13\"></span>ente pagos de <span class=\"__1 _13\"></span>principal e <span class=\"__1 _13\"></span>inte<span class=\"__1 _13\"></span>reses. En c<span class=\"__1 _13\"></span>onsecuencia, </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y49e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">este <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>p\u00edgrafe <span class=\"__1 _19\"></span>incluye <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"></span>s<span class=\"__1 _13\"></span>aldos <span class=\"__1 _19\"></span>a <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>obrar <span class=\"__1 _19\"></span>derivad<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>reconocimie<span class=\"__1 _13\"></span>nto <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>venta <span class=\"__1 _e\"> </span>del </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y49f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">negocio <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>espiratorio <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>2014, <span class=\"__1 _16\"></span>seg\u00fan <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>explica <span class=\"__1 _16\"></span>m\u00e1s <span class=\"__1 _16\"></span>adelante <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>esta <span class=\"__1 _16\"></span>Nota <span class=\"__1 _16\"></span>(acuerdo <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>Covis)<span class=\"__1 _13\"></span><span class=\"ls9_1\">, </span></div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y4a0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">as\u00ed <span class=\"__1 _18\"> </span>como <span class=\"__1 _f\"> </span>aquellos<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>i<span class=\"__1 _13\"></span>nstrumentos <span class=\"__1 _18\"> </span>financieros <span class=\"__1 _f\"> </span>deriv<span class=\"__1 _13\"></span>ados <span class=\"__1 _18\"> </span>que <span class=\"__1 _f\"> </span>no <span class=\"__1 _18\"> </span>c<span class=\"__1 _13\"></span>umplen <span class=\"__1 _18\"> </span>los <span class=\"__1 _f\"> </span>requisitos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y4a1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">necesarios para ser cons<span class=\"__1 _13\"></span>iderados de cobertura.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x62 h1_1 y15d ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Activos <span class=\"__1 _d\"> </span>financieros <span class=\"__1 _d\"> </span>valorados <span class=\"__1 _d\"> </span>al<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>valor <span class=\"__1 _19\"> </span>r<span class=\"__1 _13\"></span>azonable <span class=\"__1 _d\"> </span>con <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>ambios <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>otro <span class=\"__1 _d\"> </span>resultado <span class=\"__1 _d\"> </span>global: <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y15e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consideran <span class=\"__1 _14\"></span>incluidos <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>este <span class=\"__1 _14\"></span>ep\u00edgrafe <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>instrumento<span class=\"__1 _13\"></span>s <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>patri<span class=\"__1 _13\"></span>monio <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>eto <span class=\"__1 _14\"></span>sobr<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y15f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo no <span class=\"__1 _16\"></span>tiene control y, <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _10\"></span>lo tanto, <span class=\"__1 _16\"></span>no se incluyen <span class=\"__1 _10\"></span>en el <span class=\"__1 _10\"></span>per\u00edmetro de consolidaci\u00f3n. A 31 de </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y160 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diciembre de <span class=\"__1 _13\"></span>20<span class=\"__1 _10\"></span>24 y 2023, <span class=\"__1 _13\"></span>no hay instrumentos de est<span class=\"__1 _13\"></span>e tipo. </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x62 h1_1 y4a2 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Activos financieros valorados<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>a coste amortiza<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>: en este ep\u00edgrafe se incluyen las <span class=\"__1 _13\"></span>inversiones </span></div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y4a3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _c\"> </span>renta <span class=\"__1 _1c\"> </span>fija <span class=\"__1 _c\"> </span>efectuadas<span class=\"__1 _13\"></span> <span class=\"__1 _f\"> </span>a <span class=\"__1 _1c\"> </span>trav\u00e9s <span class=\"__1 _c\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _f\"> </span>dep<span class=\"__1 _13\"></span>\u00f3sitos<span class=\"__1 _13\"></span> <span class=\"__1 _f\"> </span>con <span class=\"__1 _1c\"> </span>vencimientos <span class=\"__1 _1c\"> </span>inferiores <span class=\"__1 _1c\"> </span>al <span class=\"__1 _c\"> </span>a\u00f1o, </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y4a4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principalmente  en <span class=\"__1 _b_1\"> </span>euros,  aunq<span class=\"__1 _13\"></span>ue  puntualmente  pue<span class=\"__1 _13\"></span>den  ser  en <span class=\"__1 _b_1\"> </span>divisa  en  cas<span class=\"__1 _13\"></span>o  de  tener </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y4a5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">excedentes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>lguna <span class=\"__1 _13\"></span>(normalmen<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>d\u00f3lares). <span class=\"__1 _13\"></span>En <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>aplicaci\u00f3n <span class=\"__1 _13\"></span>inicia<span class=\"__1 _13\"></span>l, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>modelo <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y4a6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">negocio de<span class=\"__1 _13\"></span>l Grupo es <span class=\"__1 _13\"></span>mantener <span class=\"__1 _13\"></span>estas inversiones <span class=\"__1 _13\"></span>para cobrar flujos<span class=\"__1 _13\"></span> de efectivo<span class=\"__1 _13\"></span> contractuales </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x63 h1_1 y4a7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que representan \u00fanica<span class=\"__1 _13\"></span>mente pagos de principal e<span class=\"__1 _13\"></span> intereses sobre el importe pr<span class=\"__1 _13\"></span>incipal.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span></div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x21_1 h16_1 y4a8 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inversiones financieras<span class=\"__1 _13\"></span> no corrientes </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y4a9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _13\"></span>composici\u00f3n <span class=\"__1 _13\"></span>y m<span class=\"__1 _13\"></span>ovimiento <span class=\"__1 _13\"></span>habido <span class=\"__1 _13\"></span>en est<span class=\"__1 _13\"></span>e cap\u00edtul<span class=\"__1 _13\"></span>o del <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>consolid<span class=\"__1 _13\"></span>ado e<span class=\"__1 _13\"></span>n los <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _14\"></span>2024 </div></div><div class=\"c_1 w1_1 h0_1 gs2c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y4aa ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y 2023 ha sido el sigu<span class=\"__1 _13\"></span>iente: </div></div><div class=\"c_1 w1c h13_1 gs2c6\"><div class=\"t_1 m0_1 xb_1 h5_1 yb2_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cambios </div></div><div class=\"c_1 w16 h13_1 gs2c7\"><div class=\"t_1 m0_1 x12_1 h5_1 yb2_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias </div></div><div class=\"c_1 w1c h13_1 gs2c8\"><div class=\"t_1 m0_1 xd_1 h5_1 yaf_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w1c h13_1 gs2c9\"><div class=\"t_1 m0_1 xd_1 h5_1 yaf_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w7c h13_1 gs2ca\"><div class=\"t_1 m0_1 xb2 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w16 h13_1 gs2cb\"><div class=\"t_1 m0_1 x13_1 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Altas </div></div><div class=\"c_1 w1c h13_1 gs2c6\"><div class=\"t_1 m0_1 x2e h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">en valor </div></div><div class=\"c_1 w16 h13_1 gs2cc\"><div class=\"t_1 m0_1 x2c h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Traspasos </div></div><div class=\"c_1 w1c h13_1 gs2cd\"><div class=\"t_1 m0_1 x13_1 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 w16 h13_1 gs2c7\"><div class=\"t_1 m0_1 x2b h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de </div></div><div class=\"c_1 w1c h13_1 gs2c8\"><div class=\"t_1 m0_1 x2c h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w1c h13_1 gs2c9\"><div class=\"t_1 m0_1 x2c h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w1c h13_1 gs2c6\"><div class=\"t_1 m0_1 x4d h5_1 ya0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">razonable </div></div><div class=\"c_1 w16 h13_1 gs2c7\"><div class=\"t_1 m0_1 x50 h5_1 ya0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">conversi\u00f3n </div></div><div class=\"c_1 w7c h7_1 gs2ce\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor razonable, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ambio<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> resultado </div></div><div class=\"c_1 w1c h7_1 gs2cf\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.893  </div></div><div class=\"c_1 w16 h7_1 gs2d0\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs2d1\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16 h7_1 gs2d2\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.197) </div></div><div class=\"c_1 w1c h7_1 gs2d3\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs2d4\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs2d5\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">14.698  </div></div><div class=\"c_1 w7c h9_1 gs2d6\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor razonable,<span class=\"__1 _10\"></span> cambios en pa<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ri<span class=\"__1 _16\"></span>monio<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1c h9_1 gs2d7\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h9_1 gs2d8\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h9_1 gs2d9\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h9_1 gs2da\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h9_1 gs2db\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h9_1 gs2dc\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h9_1 gs2dd\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w7c h7_1 gs2de\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Coste amortizad<span class=\"__1 _10\"></span>o </div></div><div class=\"c_1 w1c h7_1 gs2df\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.602  </div></div><div class=\"c_1 w16 h7_1 gs2e0\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">237 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs2e1\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs2e2\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs2e3\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(7.365) </div></div><div class=\"c_1 w16 h7_1 gs2e4\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">178 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs2e5\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.652  </div></div><div class=\"c_1 w7c h7_1 gs2e6\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total coste </div></div><div class=\"c_1 w1c h7_1 gs2e7\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.495  </div></div><div class=\"c_1 w16 h7_1 gs2e8\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">237 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs2e9\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16 h7_1 gs2ea\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.197) </div></div><div class=\"c_1 w1c h7_1 gs2eb\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(7.365) </div></div><div class=\"c_1 w16 h7_1 gs2ec\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">178 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs2ed\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.350  </div></div><div class=\"c_1 w7c h7_1 gs2ee\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor razonable, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ambio<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> resultado </div></div><div class=\"c_1 w1c h7_1 gs2ef\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs2f0\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs2f1\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs2f2\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs2f3\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs2f4\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs2f5\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w7c h8_1 gs2f6\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor razonable,<span class=\"__1 _10\"></span> cambios en pa<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ri<span class=\"__1 _16\"></span>monio<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1c h8_1 gs2f7\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h8_1 gs2f8\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h8_1 gs2f9\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h8_1 gs2fa\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h8_1 gs2fb\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h8_1 gs2fc\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h8_1 gs2fd\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w7c h7_1 gs2fe\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Coste amortizad<span class=\"__1 _10\"></span>o </div></div><div class=\"c_1 w1c h7_1 gs2ff\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.617) </div></div><div class=\"c_1 w16 h7_1 gs300\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs301\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs302\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs303\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.763  </div></div><div class=\"c_1 w16 h7_1 gs304\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(146)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs305\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w7c h7_1 gs306\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total deterioro </div></div><div class=\"c_1 w1c h7_1 gs307\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.617) </div></div><div class=\"c_1 w16 h7_1 gs308\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs309\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs30a\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs30b\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.763  </div></div><div class=\"c_1 w16 h7_1 gs30c\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(146)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs30d\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w7c h7_1 gs30e\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor Neto </div></div><div class=\"c_1 w1c h7_1 gs30f\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">22.878  </div></div><div class=\"c_1 w16 h7_1 gs310\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">237 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs311\"><div class=\"t_1 m0_1 x84 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16 h7_1 gs312\"><div class=\"t_1 m0_1 x20_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.197) </div></div><div class=\"c_1 w1c h7_1 gs313\"><div class=\"t_1 m0_1 x1f_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(602)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16 h7_1 gs314\"><div class=\"t_1 m0_1 x1e_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">32 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs315\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.350  </div></div>Cambios Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas en valor Traspasos Bajas de 31/12/2022 31/12/2023 razonable conversi\u00f3n Valor razonable,<span class=\"__1 _10\"></span> cambios en re<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ul<span class=\"__1 _16\"></span>tado<span class=\"__1 _13\"></span> 32.902  - 2.994  (15.003) - - 20.893  Valor razonable,<span class=\"__1 _10\"></span> cambios en patri<span class=\"__1 _16\"></span>monio - - - - - - - Coste amortizad<span class=\"__1 _10\"></span>o 8.608  818 <span class=\"ls0_1\"> </span>- - (578)<span class=\"ls0_1\"> </span>(246)<span class=\"ls0_1\"> </span>8.602  Total coste 41.510  818 <span class=\"ls0_1\"> </span>2.994  (15.003) (578)<span class=\"ls0_1\"> </span>(246)<span class=\"ls0_1\"> </span>29.495  Valor razonable,<span class=\"__1 _10\"></span> cambios en re<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ul<span class=\"__1 _16\"></span>tado<span class=\"__1 _13\"></span> - - - - - - - Valor razonable,<span class=\"__1 _10\"></span> cambios en pa<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ri<span class=\"__1 _16\"></span>monio<span class=\"__1 _13\"></span> - - - - - - - Coste amortizad<span class=\"__1 _10\"></span>o (6.855) - - - - 238 <span class=\"ls0_1\"> </span>(6.617) Total deterioro (6.855) - - - - 238 <span class=\"ls0_1\"> </span>(6.617) Valor Neto 34.655  818 <span class=\"ls0_1\"> </span>2.994  (15.003) (578)<span class=\"ls0_1\"> </span>(8)<span class=\"ls0_1\"> </span>22.878  Activos a valor razonab<span class=\"__1 _13\"></span>le, <span class=\"__1 _10\"></span>con cam<span class=\"__1 _13\"></span>bios en resultados<span class=\"__1 _13\"></span> Los activos a valor razo<span class=\"__1 _13\"></span>nable, con cambios en resultado est\u00e1n co<span class=\"__1 _13\"></span>mpuestos <span class=\"__1 _13\"></span>\u00edntegramente por el activo<span class=\"__1 _13\"></span> financiero <span class=\"__1 _14\"></span>vinculado <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>acu<span class=\"__1 _13\"></span>erdo <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>C<span class=\"__1 _13\"></span>ovis. <span class=\"__1 _14\"></span>Este <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>origin\u00f3 <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>noviembre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2014 <span class=\"__1 _14\"></span>cua<span class=\"__1 _13\"></span>ndo <span class=\"__1 _14\"></span>el Grupo <span class=\"__1 _13\"></span>transfiri\u00f3 <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>AstraZeneca <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derechos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>franquicia <span class=\"__1 _13\"></span>respiratoria<span class=\"__1 _12\"></span> <span class=\"__1 _13\"></span>(Eklira <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Duaklir, <span class=\"__1 _13\"></span>y otras <span class=\"__1 _13\"></span>marcas <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>el compu<span class=\"__1 _13\"></span>esto brom<span class=\"__1 _13\"></span>uro de <span class=\"__1 _13\"></span>aclidinio)<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>el cual <span class=\"__1 _13\"></span>inclu\u00eda <span class=\"__1 _13\"></span>varios <span class=\"__1 _13\"></span>componentes <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>implic\u00f3 recibir <span class=\"__1 _13\"></span>unos <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>contado <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>otros<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>aplazados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ciertos<span class=\"__1 _13\"></span> hit<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>futuros<span class=\"__1 _13\"></span><span class=\"lse_1\">. <span class=\"__1 _13\"></span></span>El <span class=\"__1 _13\"></span>5 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>enero <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> 2022 <span class=\"__1 _16\"></span>devino <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>fecti<span class=\"__1 _10\"></span>vo <span class=\"__1 _16\"></span>el acuerdo <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>ntre <span class=\"__1 _21\"></span>AstraZ<span class=\"__1 _13\"></span>eneca <span class=\"__1 _21\"></span>y Covis <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>esi\u00f3n <span class=\"__1 _21\"></span>de estos <span class=\"__1 _16\"></span>derechos. <span class=\"__1 _10\"></span>El <span class=\"__1 _16\"></span>acuerdo con <span class=\"__1 _d\"> </span>AstraZeneca <span class=\"__1 _d\"> </span>fue <span class=\"__1 _d\"> </span>novado <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>Covis <span class=\"__1 _d\"> </span>y, <span class=\"__1 _d\"> </span>como <span class=\"__1 _d\"> </span>consecuencia <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>Sociedad <span class=\"__1 _d\"> </span>Dominante, <span class=\"__1 _d\"> </span>adem\u00e1s <span class=\"__1 _d\"> </span>de continuar r<span class=\"__1 _13\"></span>ecibiendo co<span class=\"__1 _13\"></span>bros <span class=\"__1 _13\"></span>de royalties <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los t\u00e9rmin<span class=\"__1 _13\"></span>os inicialment<span class=\"__1 _13\"></span>e fijados <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>AstraZeneca, reci<span class=\"__1 _13\"></span>bi<span class=\"__1 _13\"></span>\u00f3 10 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _13\"></span>(e<span class=\"__1 _13\"></span>quivalente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>8,8 <span class=\"__1 _13\"></span>millones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>euros) <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la<span class=\"__1 _13\"></span> fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>dicha <span class=\"__1 _13\"></span>transacc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n fue <span class=\"__1 _12\"></span>efectiva<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>ha <span class=\"__1 _12\"></span>recibido <span class=\"__1 _14\"></span>40 <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>d\u00f3lares <span class=\"__1 _14\"></span>en<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>distintos <span class=\"__1 _12\"></span>tramos <span class=\"__1 _14\"></span>hasta <span class=\"__1 _12\"></span>sep<span class=\"__1 _13\"></span>tiembre <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>(<span class=\"__1 _13\"></span>25 millones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>2022 <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>15 <span class=\"__1 _14\"></span>millones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>2023)<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>funda<span class=\"__1 _13\"></span>mentalmente, <span class=\"__1 _14\"></span>ligado <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span>termin<span class=\"__1 _13\"></span>ados <span class=\"__1 _12\"></span>cambi<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>la estructura  de  hitos  inicialmente  establecida.  A <span class=\"__1 _b_1\"> </span>31  de  diciembre  de  2024<span class=\"lse_1\">,  </span>el  importe  remanente<span class=\"__1 _13\"></span> pendiente <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobro <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>compone<span class=\"__1 _13\"></span> \u00edntegra<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>actual <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>roy<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>ties <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>cobrar <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>202<span class=\"__1 _13\"></span>6 en <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>delante. <span class=\"__1 _12\"></span>Los <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>oyalties <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>cobrar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>202<span class=\"__1 _13\"></span>5 <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>encuentran <span class=\"__1 _12\"></span>cl<span class=\"__1 _13\"></span>asificados <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>el<span class=\"__1 _16\"></span> <span class=\"__1 _14\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span><span class=\"ff5_1\">\u201cDeudores </span>comerciales y otras cue<span class=\"__1 _13\"></span>ntas a cobrar\u201d<span class=\"ff1_1\"> (Nota <span class=\"__1 _13\"></span><span class=\"ls7_1\">15</span>).  </span>La <span class=\"__1 _16\"></span>determ<span class=\"__1 _13\"></span>ina<span class=\"__1 _10\"></span>ci\u00f3n del <span class=\"__1 _16\"></span>valor razonable <span class=\"__1 _16\"></span>de esta <span class=\"__1 _21\"></span>tr<span class=\"__1 _13\"></span>ansacci\u00f3n <span class=\"__1 _16\"></span>fue realizada <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>su <span class=\"__1 _16\"></span>rec<span class=\"__1 _13\"></span>onocimiento <span class=\"__1 _16\"></span>in<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cial <span class=\"__1 _16\"></span>po<span class=\"__1 _13\"></span>r un <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>perto <span class=\"__1 _16\"></span>independient<span class=\"__1 _13\"></span>e. <span class=\"__1 _16\"></span>El <span class=\"__1 _10\"></span>m\u00e9todo utilizado <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sisti\u00f3 en <span class=\"__1 _16\"></span>el desc<span class=\"__1 _13\"></span>uento <span class=\"__1 _16\"></span>de flujos de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aja <span class=\"__1 _16\"></span>ajustados por la probabilidad de <span class=\"__1 _16\"></span>\u00e9xi<span class=\"__1 _13\"></span>to <span class=\"__1 _16\"></span>de ciertos riesgos asociados a las di<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>tintas <span class=\"__1 _10\"></span>fases de los productos. A<span class=\"__1 _10\"></span> trav\u00e9s de dicho <span class=\"__1 _16\"></span>m\u00e9<span class=\"__1 _13\"></span>todo <span class=\"__1 _16\"></span>se estiman <span class=\"__1 _16\"></span>los flujos <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>caja futuros <span class=\"__1 _16\"></span>que genera <span class=\"__1 _16\"></span>el activo <span class=\"__1 _16\"></span>(convert<span class=\"__1 _13\"></span>idos <span class=\"__1 _16\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _16\"></span>a euros al <span class=\"__1 _14\"></span>tip<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ambio <span class=\"__1 _14\"></span>seg\u00fan <span class=\"__1 _19\"></span>rango<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>acordado <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>acue<span class=\"__1 _13\"></span>rdo) <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>para <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>periodo <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"> </span>tiempo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>estimado <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span> comercializaci\u00f3n <span class=\"__1 _16\"></span>ten<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>endo <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>cuenta<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>encimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>patente. <span class=\"__1 _16\"></span>Estos <span class=\"__1 _16\"></span>flujos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>caja <span class=\"__1 _16\"></span>son <span class=\"__1 _16\"></span>descontados<span class=\"__1 _13\"></span> a una tasa, la <span class=\"__1 _16\"></span>cu<span class=\"__1 _13\"></span>al <span class=\"__1 _16\"></span>re<span class=\"__1 _13\"></span>fleja los actuales retornos requeridos por el <span class=\"__1 _10\"></span>mercado y los riesgos espec\u00edficos del activo. <span class=\"__1 _16\"></span>L<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>cambios <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>valor razonable <span class=\"__1 _16\"></span>de este <span class=\"__1 _16\"></span>activo financiero se <span class=\"__1 _16\"></span>registran en <span class=\"__1 _16\"></span>el ep\u00edgrafe <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>\"<span class=\"__1 _13\"></span>Otros ingresos\" de la cuenta d<span class=\"__1 _13\"></span>e p\u00e9rdidas y ganancias consol<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dada (Nota <span class=\"__1 _13\"></span><span class=\"lsc_1\">22<span class=\"lsd_1\">).</span></span> Las <span class=\"__1 _12\"></span>principales<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>hip\u00f3t<span class=\"__1 _13\"></span>esis <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onsideraciones <span class=\"__1 _12\"></span>aplicadas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>aloraci\u00f3n <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>activo<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>financi<span class=\"__1 _13\"></span>ero <span class=\"__1 _13\"></span>al <span class=\"__1 _d\"> </span>31 <span class=\"__1 _12\"></span>de diciembre de 2024<span class=\"__1 _13\"></span> son las siguientes: -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Nivel de ingresos<span class=\"__1 _13\"></span> alcanzado en los a\u00f1os futuros<span class=\"__1 _13\"></span> derivados del contrato c<span class=\"__1 _13\"></span>on Covis. </span>-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Tasa <span class=\"__1 _13\"></span>de d<span class=\"__1 _13\"></span>escuento: <span class=\"__1 _13\"></span>en fu<span class=\"__1 _13\"></span>nci\u00f3n d<span class=\"__1 _13\"></span>e los <span class=\"__1 _13\"></span>pa\u00edses <span class=\"__1 _13\"></span>donde <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>obtendr\u00e1n <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>flujos d<span class=\"__1 _13\"></span>e caja<span class=\"__1 _12\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>parte </span>Covis, resultando u<span class=\"__1 _13\"></span>na media ponderada global de<span class=\"__1 _13\"></span> aproximadamente <span class=\"__1 _13\"></span>11,5%.<span class=\"__1 _55\"> </span>A <span class=\"__1 _13\"></span><span class=\"ls0_1\">continuaci<span class=\"__1 _13\"></span>\u00f3n, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>detallan <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>movimientos <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>dicho <span class=\"__1 _13\"></span>activo <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ba<span class=\"__1 _13\"></span>lan<span class=\"__1 _10\"></span>ce <span class=\"__1 _13\"></span>conso<span class=\"__1 _13\"></span>lidado, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _13\"></span>los </span>flujos de<span class=\"__1 _10\"></span> caja <span class=\"__1 _16\"></span>que se <span class=\"__1 _16\"></span>han producido, tal <span class=\"__1 _16\"></span>como se <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>uede <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>er <span class=\"__1 _16\"></span>en detalle <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>Estad<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de flujos de<span class=\"__1 _10\"></span> efe<span class=\"__1 _10\"></span>ctivo consolidado: Cambios Saldo a Flujos de Saldo a Miles de euros<span class=\"__1 _10\"></span> en valor Traspasos 31/12/2023 efectivo 31/12/2024 razonable Activos financier<span class=\"__1 _10\"></span>os no corrien<span class=\"__1 _10\"></span>tes (Nota 12) 20.893  2 <span class=\"ls0_1\"> </span>(6.197) - 14.698  Deudores comer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iale<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y otras cue<span class=\"__1 _10\"></span>ntas a cobrar<span class=\"__1 _10\"></span> (Nota 15) 13.198  - 6.197  (13.152) 6.243  Total 34.091  2 <span class=\"ls0_1\"> </span>- (13.152) 20.941  Cambios Saldo a Flujos de Saldo a Miles de euros<span class=\"__1 _10\"></span> en valor Traspasos 31/12/2022 efectivo 31/12/2023 razonable Activos financiero<span class=\"__1 _10\"></span>s no corrien<span class=\"__1 _10\"></span>tes (Nota 12) 32.902  2.994  (15.003) - 20.893  Deudores comer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iale<span class=\"__1 _16\"></span>s y otras cuentas a <span class=\"__1 _10\"></span>cobrar (Nota 15) 29.996  - 15.003  (31.801) 13.198  Total 62.898  2.994  - (31.801) 34.091  Los <span class=\"__1 _13\"></span>flujos <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>efec<span class=\"__1 _13\"></span>tivo <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>l<span class=\"lsc_1\">os</span> <span class=\"__1 _13\"></span>ej<span class=\"__1 _13\"></span>ercicios <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>202<span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>recibido <span class=\"__1 _13\"></span>pr<span class=\"__1 _13\"></span>incipalmente <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Covis. <span class=\"__1 _13\"></span>L<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>de 2024 <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>orresponden <span class=\"__1 _21\"></span>\u00ednte<span class=\"__1 _13\"></span>gramente <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>royalties, <span class=\"__1 _16\"></span>mie<span class=\"__1 _13\"></span>ntras <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>corres<span class=\"__1 _13\"></span>pond<span class=\"lse_1\">\u00eda</span>n <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>3 <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>tram<span class=\"__1 _13\"></span>os mencionados anteriorme<span class=\"__1 _13\"></span>nte (<span class=\"ls7_1\">13,8</span> m<span class=\"__1 _13\"></span>illones de euros) y el resto a roy<span class=\"__1 _13\"></span>alties (18,0 millo<span class=\"__1 _13\"></span>nes de euros).  Activos a coste amortiza<span class=\"__1 _13\"></span>do Los <span class=\"__1 _e\"> </span>activos <span class=\"__1 _e\"> </span>a <span class=\"__1 _e\"> </span>cos<span class=\"__1 _13\"></span>te <span class=\"__1 _d\"> </span>amort<span class=\"__1 _13\"></span>izado <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>comp<span class=\"__1 _13\"></span>onen <span class=\"__1 _e\"> </span>principalmente <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>fi<span class=\"__1 _13\"></span>anzas <span class=\"__1 _d\"> </span>a  largo <span class=\"__1 _e\"> </span>plazo<span class=\"__1 _13\"></span>. <span class=\"__1 _e\"> </span>A  31 <span class=\"__1 _d\"> </span>de diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>2023<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>exist<span class=\"lse_1\">\u00eda<span class=\"__1 _13\"></span></span>n <span class=\"__1 _12\"></span>unos <span class=\"__1 _14\"></span>pr\u00e9stamos <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>sociedad <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>vendi<span class=\"__1 _13\"></span>\u00f3 <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>2<span class=\"__1 _13\"></span>021 <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>sociedad dependiente <span class=\"__1 _14\"></span>ThermiGen <span class=\"__1 _19\"></span>LLC. <span class=\"__1 _14\"></span>(Celling <span class=\"__1 _14\"></span>Aesthet<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cs <span class=\"__1 _14\"></span>LLC <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>otras <span class=\"__1 _14\"></span>sociedades <span class=\"__1 _14\"></span>vinculadas)<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>est<span class=\"ls7_1\">aba</span>n totalmente <span class=\"__1 _16\"></span>deteriorados<span class=\"__1 _13\"></span>. <span class=\"__1 _21\"></span>A <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nales <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2024, <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ha <span class=\"__1 _16\"></span>llegado <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>un <span class=\"__1 _16\"></span>acuerdo <span class=\"__1 _16\"></span>con <span class=\"__1 _10\"></span>dicha <span class=\"__1 _16\"></span>sociedad <span class=\"__1 _16\"></span>para liquidar la <span class=\"__1 _d\"> </span>deuda <span class=\"__1 _d\"> </span>pendiente, <span class=\"__1 _d\"> </span>mediante <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>cual <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>han <span class=\"__1 _19\"></span>co<span class=\"__1 _13\"></span>brado <span class=\"__1 _d\"> </span><span class=\"ls7_1\">0,5</span> <span class=\"__1 _d\"> </span>mill<span class=\"__1 _13\"></span>ones <span class=\"__1 _19\"></span>de <span class=\"__1 _e\"> </span>d\u00f3lares <span class=\"__1 _d\"> </span>(equivalente <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span><span class=\"ls7_1\">0,5</span> millones de euros). De este modo, <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>ha dado de baja esta deuda y <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mpacto positivo <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _10\"></span>el cobro se ha <span class=\"__1 _d\"> </span>registrado <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>ep\u00edgra<span class=\"__1 _13\"></span>fe <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>Otros <span class=\"__1 _d\"> </span>ingresos <span class=\"__1 _d\"> </span>financieros<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>cuenta <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>ganancias consolidada (Nota <span class=\"lsc_1\">22<span class=\"lsd_1\">).</span></span> Inversiones financi<span class=\"__1 _13\"></span>eras corrientes A <span class=\"ls0_1\">31 de diciembr<span class=\"__1 _13\"></span>e de 2024, este ep\u00edgraf<span class=\"__1 _13\"></span>e incluye principalmente intereses <span class=\"__1 _13\"></span>devengados pendientes de </span>cobro y fianzas a corto plazo. En el caso <span class=\"__1 _10\"></span>de inversiones<span class=\"__1 _13\"></span> a corto plazo <span class=\"__1 _10\"></span>que no cumplan con los criterios para <span class=\"__1 _21\"></span>ser <span class=\"__1 _16\"></span>consider<span class=\"__1 _13\"></span>ados <span class=\"__1 _21\"></span>equivalentes <span class=\"__1 _16\"></span>al <span class=\"__1 _21\"></span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _16\"></span>(Nota <span class=\"__1 _16\"></span><span class=\"lsc_1\">13<span class=\"ls0_1\">), <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>clasifican <span class=\"__1 _16\"></span>en <span class=\"__1 _21\"></span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _21\"></span>ep\u00edgrafe. <span class=\"__1 _16\"></span>L<span class=\"__1 _13\"></span>as <span class=\"__1 _21\"></span>inversiones </span></span>realizadas durante e<span class=\"__1 _13\"></span>l ejercicio 2024 deven<span class=\"__1 _13\"></span>garon un tipo de inter\u00e9s me<span class=\"__1 _13\"></span>dio del <span class=\"ls7_1\">3,6</span>% (4,1% e<span class=\"__1 _13\"></span>n 2023<span class=\"lsd_1\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "<span class=\"__1 _c\"> </span>Activos  financi<span class=\"__1 _13\"></span>eros  no  corrientes/A<span class=\"__1 _13\"></span>ctivos  financieros  corri<span class=\"__1 _13\"></span>entes/otros  equivalente<span class=\"__1 _13\"></span>s  de efectivo y otros activos <span class=\"__1 _13\"></span>corrientes<span class=\"__1 _13\"></span> Tal y como se detalla en la Nota 5-<span class=\"ls11_1\">i)</span> y de acuerd<span class=\"__1 _13\"></span>o con la aplicaci\u00f3n de la NIIF 9, el Grupo clasifica sus activos financieros en<span class=\"__1 _13\"></span> l<span class=\"__1 _10\"></span>as siguientes cat<span class=\"__1 _13\"></span>egor\u00edas de valoraci\u00f3n:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Aquellos <span class=\"__1 _19\"></span>que <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"></span>va<span class=\"__1 _13\"></span>loran <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>posterioridad <span class=\"__1 _19\"> </span>a <span class=\"__1 _d\"> </span>valor <span class=\"__1 _14\"></span>ra<span class=\"__1 _13\"></span>zonable <span class=\"__1 _14\"></span>(ya <span class=\"__1 _d\"> </span>sea <span class=\"__1 _14\"></span>con <span class=\"__1 _19\"></span>camb<span class=\"__1 _13\"></span>ios <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>otro </span>resultado global o en res<span class=\"__1 _13\"></span>ultados), y -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Aquellos que se valora<span class=\"__1 _13\"></span>n a coste amortizado.<span class=\"__1 _13\"></span> </span>En este sentido, d<span class=\"__1 _13\"></span>icha clasificaci\u00f3n se distribuye com<span class=\"__1 _13\"></span>o sigue:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Activos financieros va<span class=\"__1 _13\"></span>lorados al valor razonable con c<span class=\"__1 _13\"></span>ambios en resultados: dich<span class=\"__1 _13\"></span>os activos no </span>cumplen <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>criterio <span class=\"__1 _13\"></span>para<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>clasificarse <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortiza<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NIIF <span class=\"__1 _12\"></span>9 <span class=\"__1 _13\"></span>porque <span class=\"__1 _13\"></span>sus<span class=\"__1 _13\"></span> flujos de <span class=\"__1 _13\"></span>efectivo no <span class=\"__1 _13\"></span>representan solam<span class=\"__1 _13\"></span>ente pagos de <span class=\"__1 _13\"></span>principal e <span class=\"__1 _13\"></span>inte<span class=\"__1 _13\"></span>reses. En c<span class=\"__1 _13\"></span>onsecuencia, este <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>p\u00edgrafe <span class=\"__1 _19\"></span>incluye <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"></span>s<span class=\"__1 _13\"></span>aldos <span class=\"__1 _19\"></span>a <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>obrar <span class=\"__1 _19\"></span>derivad<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>reconocimie<span class=\"__1 _13\"></span>nto <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>venta <span class=\"__1 _e\"> </span>del negocio <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>espiratorio <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>2014, <span class=\"__1 _16\"></span>seg\u00fan <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>explica <span class=\"__1 _16\"></span>m\u00e1s <span class=\"__1 _16\"></span>adelante <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>esta <span class=\"__1 _16\"></span>Nota <span class=\"__1 _16\"></span>(acuerdo <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>Covis)<span class=\"__1 _13\"></span><span class=\"ls9_1\">, </span>as\u00ed <span class=\"__1 _18\"> </span>como <span class=\"__1 _f\"> </span>aquellos<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>i<span class=\"__1 _13\"></span>nstrumentos <span class=\"__1 _18\"> </span>financieros <span class=\"__1 _f\"> </span>deriv<span class=\"__1 _13\"></span>ados <span class=\"__1 _18\"> </span>que <span class=\"__1 _f\"> </span>no <span class=\"__1 _18\"> </span>c<span class=\"__1 _13\"></span>umplen <span class=\"__1 _18\"> </span>los <span class=\"__1 _f\"> </span>requisitos<span class=\"__1 _13\"></span> necesarios para ser cons<span class=\"__1 _13\"></span>iderados de cobertura.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Activos <span class=\"__1 _d\"> </span>financieros <span class=\"__1 _d\"> </span>valorados <span class=\"__1 _d\"> </span>al<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>valor <span class=\"__1 _19\"> </span>r<span class=\"__1 _13\"></span>azonable <span class=\"__1 _d\"> </span>con <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>ambios <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>otro <span class=\"__1 _d\"> </span>resultado <span class=\"__1 _d\"> </span>global: <span class=\"__1 _19\"></span>se<span class=\"__1 _13\"></span> </span>consideran <span class=\"__1 _14\"></span>incluidos <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>este <span class=\"__1 _14\"></span>ep\u00edgrafe <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>instrumento<span class=\"__1 _13\"></span>s <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>patri<span class=\"__1 _13\"></span>monio <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>eto <span class=\"__1 _14\"></span>sobr<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>el Grupo no <span class=\"__1 _16\"></span>tiene control y, <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _10\"></span>lo tanto, <span class=\"__1 _16\"></span>no se incluyen <span class=\"__1 _10\"></span>en el <span class=\"__1 _10\"></span>per\u00edmetro de consolidaci\u00f3n. A 31 de diciembre de <span class=\"__1 _13\"></span>20<span class=\"__1 _10\"></span>24 y 2023, <span class=\"__1 _13\"></span>no hay instrumentos de est<span class=\"__1 _13\"></span>e tipo. -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Activos financieros valorados<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>a coste amortiza<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>: en este ep\u00edgrafe se incluyen las <span class=\"__1 _13\"></span>inversiones </span>en <span class=\"__1 _c\"> </span>renta <span class=\"__1 _1c\"> </span>fija <span class=\"__1 _c\"> </span>efectuadas<span class=\"__1 _13\"></span> <span class=\"__1 _f\"> </span>a <span class=\"__1 _1c\"> </span>trav\u00e9s <span class=\"__1 _c\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _f\"> </span>dep<span class=\"__1 _13\"></span>\u00f3sitos<span class=\"__1 _13\"></span> <span class=\"__1 _f\"> </span>con <span class=\"__1 _1c\"> </span>vencimientos <span class=\"__1 _1c\"> </span>inferiores <span class=\"__1 _1c\"> </span>al <span class=\"__1 _c\"> </span>a\u00f1o, principalmente  en <span class=\"__1 _b_1\"> </span>euros,  aunq<span class=\"__1 _13\"></span>ue  puntualmente  pue<span class=\"__1 _13\"></span>den  ser  en <span class=\"__1 _b_1\"> </span>divisa  en  cas<span class=\"__1 _13\"></span>o  de  tener excedentes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>lguna <span class=\"__1 _13\"></span>(normalmen<span class=\"__1 _13\"></span>te <span class=\"__1 _13\"></span>d\u00f3lares). <span class=\"__1 _13\"></span>En <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>aplicaci\u00f3n <span class=\"__1 _13\"></span>inicia<span class=\"__1 _13\"></span>l, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>modelo <span class=\"__1 _13\"></span>de negocio de<span class=\"__1 _13\"></span>l Grupo es <span class=\"__1 _13\"></span>mantener <span class=\"__1 _13\"></span>estas inversiones <span class=\"__1 _13\"></span>para cobrar flujos<span class=\"__1 _13\"></span> de efectivo<span class=\"__1 _13\"></span> contractuales que representan \u00fanica<span class=\"__1 _13\"></span>mente pagos de principal e<span class=\"__1 _13\"></span> intereses sobre el importe pr<span class=\"__1 _13\"></span>incipal.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Inversiones financieras<span class=\"__1 _13\"></span> no corrientes La <span class=\"__1 _13\"></span>composici\u00f3n <span class=\"__1 _13\"></span>y m<span class=\"__1 _13\"></span>ovimiento <span class=\"__1 _13\"></span>habido <span class=\"__1 _13\"></span>en est<span class=\"__1 _13\"></span>e cap\u00edtul<span class=\"__1 _13\"></span>o del <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>consolid<span class=\"__1 _13\"></span>ado e<span class=\"__1 _13\"></span>n los <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _14\"></span>2024 y 2023 ha sido el sigu<span class=\"__1 _13\"></span>iente: Cambios Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas en valor Traspasos Bajas de 31/12/2023 31/12/2024 razonable conversi\u00f3n Valor razonable, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ambio<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> resultado 20.893  - 2 <span class=\"ls0_1\"> </span>(6.197) - - 14.698  Valor razonable,<span class=\"__1 _10\"></span> cambios en pa<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ri<span class=\"__1 _16\"></span>monio<span class=\"__1 _13\"></span> - - - - - - - Coste amortizad<span class=\"__1 _10\"></span>o 8.602  237 <span class=\"ls0_1\"> </span>- - (7.365) 178 <span class=\"ls0_1\"> </span>1.652  Total coste 29.495  237 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>(6.197) (7.365) 178 <span class=\"ls0_1\"> </span>16.350  Valor razonable, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ambio<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> resultado - - - - - - - Valor razonable,<span class=\"__1 _10\"></span> cambios en pa<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ri<span class=\"__1 _16\"></span>monio<span class=\"__1 _13\"></span> - - - - - - - Coste amortizad<span class=\"__1 _10\"></span>o (6.617) - - - 6.763  (146)<span class=\"ls0_1\"> </span>- Total deterioro (6.617) - - - 6.763  (146)<span class=\"ls0_1\"> </span>- Valor Neto 22.878  237 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>(6.197) (602)<span class=\"ls0_1\"> </span>32 <span class=\"ls0_1\"> </span>16.350  Cambios Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas en valor Traspasos Bajas de 31/12/2022 31/12/2023 razonable conversi\u00f3n Valor razonable,<span class=\"__1 _10\"></span> cambios en re<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ul<span class=\"__1 _16\"></span>tado<span class=\"__1 _13\"></span> 32.902  - 2.994  (15.003) - - 20.893  Valor razonable,<span class=\"__1 _10\"></span> cambios en patri<span class=\"__1 _16\"></span>monio - - - - - - - Coste amortizad<span class=\"__1 _10\"></span>o 8.608  818 <span class=\"ls0_1\"> </span>- - (578)<span class=\"ls0_1\"> </span>(246)<span class=\"ls0_1\"> </span>8.602  Total coste 41.510  818 <span class=\"ls0_1\"> </span>2.994  (15.003) (578)<span class=\"ls0_1\"> </span>(246)<span class=\"ls0_1\"> </span>29.495  Valor razonable,<span class=\"__1 _10\"></span> cambios en re<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ul<span class=\"__1 _16\"></span>tado<span class=\"__1 _13\"></span> - - - - - - - Valor razonable,<span class=\"__1 _10\"></span> cambios en pa<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ri<span class=\"__1 _16\"></span>monio<span class=\"__1 _13\"></span> - - - - - - - Coste amortizad<span class=\"__1 _10\"></span>o (6.855) - - - - 238 <span class=\"ls0_1\"> </span>(6.617) Total deterioro (6.855) - - - - 238 <span class=\"ls0_1\"> </span>(6.617) Valor Neto 34.655  818 <span class=\"ls0_1\"> </span>2.994  (15.003) (578)<span class=\"ls0_1\"> </span>(8)<span class=\"ls0_1\"> </span>22.878  Activos a valor razonab<span class=\"__1 _13\"></span>le, <span class=\"__1 _10\"></span>con cam<span class=\"__1 _13\"></span>bios en resultados<span class=\"__1 _13\"></span> Los activos a valor razo<span class=\"__1 _13\"></span>nable, con cambios en resultado est\u00e1n co<span class=\"__1 _13\"></span>mpuestos <span class=\"__1 _13\"></span>\u00edntegramente por el activo<span class=\"__1 _13\"></span> financiero <span class=\"__1 _14\"></span>vinculado <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>acu<span class=\"__1 _13\"></span>erdo <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>C<span class=\"__1 _13\"></span>ovis. <span class=\"__1 _14\"></span>Este <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>origin\u00f3 <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>noviembre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2014 <span class=\"__1 _14\"></span>cua<span class=\"__1 _13\"></span>ndo <span class=\"__1 _14\"></span>el Grupo <span class=\"__1 _13\"></span>transfiri\u00f3 <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>AstraZeneca <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derechos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>franquicia <span class=\"__1 _13\"></span>respiratoria<span class=\"__1 _12\"></span> <span class=\"__1 _13\"></span>(Eklira <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Duaklir, <span class=\"__1 _13\"></span>y otras <span class=\"__1 _13\"></span>marcas <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>el compu<span class=\"__1 _13\"></span>esto brom<span class=\"__1 _13\"></span>uro de <span class=\"__1 _13\"></span>aclidinio)<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>el cual <span class=\"__1 _13\"></span>inclu\u00eda <span class=\"__1 _13\"></span>varios <span class=\"__1 _13\"></span>componentes <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>implic\u00f3 recibir <span class=\"__1 _13\"></span>unos <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>contado <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>otros<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>aplazados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ciertos<span class=\"__1 _13\"></span> hit<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>futuros<span class=\"__1 _13\"></span><span class=\"lse_1\">. <span class=\"__1 _13\"></span></span>El <span class=\"__1 _13\"></span>5 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>enero <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> 2022 <span class=\"__1 _16\"></span>devino <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>fecti<span class=\"__1 _10\"></span>vo <span class=\"__1 _16\"></span>el acuerdo <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>ntre <span class=\"__1 _21\"></span>AstraZ<span class=\"__1 _13\"></span>eneca <span class=\"__1 _21\"></span>y Covis <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>esi\u00f3n <span class=\"__1 _21\"></span>de estos <span class=\"__1 _16\"></span>derechos. <span class=\"__1 _10\"></span>El <span class=\"__1 _16\"></span>acuerdo con <span class=\"__1 _d\"> </span>AstraZeneca <span class=\"__1 _d\"> </span>fue <span class=\"__1 _d\"> </span>novado <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>Covis <span class=\"__1 _d\"> </span>y, <span class=\"__1 _d\"> </span>como <span class=\"__1 _d\"> </span>consecuencia <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>Sociedad <span class=\"__1 _d\"> </span>Dominante, <span class=\"__1 _d\"> </span>adem\u00e1s <span class=\"__1 _d\"> </span>de continuar r<span class=\"__1 _13\"></span>ecibiendo co<span class=\"__1 _13\"></span>bros <span class=\"__1 _13\"></span>de royalties <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los t\u00e9rmin<span class=\"__1 _13\"></span>os inicialment<span class=\"__1 _13\"></span>e fijados <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>AstraZeneca, reci<span class=\"__1 _13\"></span>bi<span class=\"__1 _13\"></span>\u00f3 10 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _13\"></span>(e<span class=\"__1 _13\"></span>quivalente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>8,8 <span class=\"__1 _13\"></span>millones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>euros) <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la<span class=\"__1 _13\"></span> fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>dicha <span class=\"__1 _13\"></span>transacc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n fue <span class=\"__1 _12\"></span>efectiva<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>ha <span class=\"__1 _12\"></span>recibido <span class=\"__1 _14\"></span>40 <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>d\u00f3lares <span class=\"__1 _14\"></span>en<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>distintos <span class=\"__1 _12\"></span>tramos <span class=\"__1 _14\"></span>hasta <span class=\"__1 _12\"></span>sep<span class=\"__1 _13\"></span>tiembre <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>(<span class=\"__1 _13\"></span>25 millones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>2022 <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>15 <span class=\"__1 _14\"></span>millones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>2023)<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>funda<span class=\"__1 _13\"></span>mentalmente, <span class=\"__1 _14\"></span>ligado <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span>termin<span class=\"__1 _13\"></span>ados <span class=\"__1 _12\"></span>cambi<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>la estructura  de  hitos  inicialmente  establecida.  A <span class=\"__1 _b_1\"> </span>31  de  diciembre  de  2024<span class=\"lse_1\">,  </span>el  importe  remanente<span class=\"__1 _13\"></span> pendiente <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobro <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>compone<span class=\"__1 _13\"></span> \u00edntegra<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>actual <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>roy<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>ties <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>cobrar <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>202<span class=\"__1 _13\"></span>6 en <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>delante. <span class=\"__1 _12\"></span>Los <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>oyalties <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>cobrar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>202<span class=\"__1 _13\"></span>5 <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>encuentran <span class=\"__1 _12\"></span>cl<span class=\"__1 _13\"></span>asificados <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>el<span class=\"__1 _16\"></span> <span class=\"__1 _14\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span><span class=\"ff5_1\">\u201cDeudores </span>comerciales y otras cue<span class=\"__1 _13\"></span>ntas a cobrar\u201d<span class=\"ff1_1\"> (Nota <span class=\"__1 _13\"></span><span class=\"ls7_1\">15</span>).  </span>La <span class=\"__1 _16\"></span>determ<span class=\"__1 _13\"></span>ina<span class=\"__1 _10\"></span>ci\u00f3n del <span class=\"__1 _16\"></span>valor razonable <span class=\"__1 _16\"></span>de esta <span class=\"__1 _21\"></span>tr<span class=\"__1 _13\"></span>ansacci\u00f3n <span class=\"__1 _16\"></span>fue realizada <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>su <span class=\"__1 _16\"></span>rec<span class=\"__1 _13\"></span>onocimiento <span class=\"__1 _16\"></span>in<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cial <span class=\"__1 _16\"></span>po<span class=\"__1 _13\"></span>r un <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>perto <span class=\"__1 _16\"></span>independient<span class=\"__1 _13\"></span>e. <span class=\"__1 _16\"></span>El <span class=\"__1 _10\"></span>m\u00e9todo utilizado <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sisti\u00f3 en <span class=\"__1 _16\"></span>el desc<span class=\"__1 _13\"></span>uento <span class=\"__1 _16\"></span>de flujos de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aja <span class=\"__1 _16\"></span>ajustados por la probabilidad de <span class=\"__1 _16\"></span>\u00e9xi<span class=\"__1 _13\"></span>to <span class=\"__1 _16\"></span>de ciertos riesgos asociados a las di<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>tintas <span class=\"__1 _10\"></span>fases de los productos. A<span class=\"__1 _10\"></span> trav\u00e9s de dicho <span class=\"__1 _16\"></span>m\u00e9<span class=\"__1 _13\"></span>todo <span class=\"__1 _16\"></span>se estiman <span class=\"__1 _16\"></span>los flujos <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>caja futuros <span class=\"__1 _16\"></span>que genera <span class=\"__1 _16\"></span>el activo <span class=\"__1 _16\"></span>(convert<span class=\"__1 _13\"></span>idos <span class=\"__1 _16\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _16\"></span>a euros al <span class=\"__1 _14\"></span>tip<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ambio <span class=\"__1 _14\"></span>seg\u00fan <span class=\"__1 _19\"></span>rango<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>acordado <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>acue<span class=\"__1 _13\"></span>rdo) <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>para <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>periodo <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"> </span>tiempo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>estimado <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span> comercializaci\u00f3n <span class=\"__1 _16\"></span>ten<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>endo <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>cuenta<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>encimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>patente. <span class=\"__1 _16\"></span>Estos <span class=\"__1 _16\"></span>flujos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>caja <span class=\"__1 _16\"></span>son <span class=\"__1 _16\"></span>descontados<span class=\"__1 _13\"></span> a una tasa, la <span class=\"__1 _16\"></span>cu<span class=\"__1 _13\"></span>al <span class=\"__1 _16\"></span>re<span class=\"__1 _13\"></span>fleja los actuales retornos requeridos por el <span class=\"__1 _10\"></span>mercado y los riesgos espec\u00edficos del activo. <span class=\"__1 _16\"></span>L<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>cambios <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>valor razonable <span class=\"__1 _16\"></span>de este <span class=\"__1 _16\"></span>activo financiero se <span class=\"__1 _16\"></span>registran en <span class=\"__1 _16\"></span>el ep\u00edgrafe <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>\"<span class=\"__1 _13\"></span>Otros ingresos\" de la cuenta d<span class=\"__1 _13\"></span>e p\u00e9rdidas y ganancias consol<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dada (Nota <span class=\"__1 _13\"></span><span class=\"lsc_1\">22<span class=\"lsd_1\">).</span></span> Las <span class=\"__1 _12\"></span>principales<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>hip\u00f3t<span class=\"__1 _13\"></span>esis <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onsideraciones <span class=\"__1 _12\"></span>aplicadas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>aloraci\u00f3n <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>activo<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>financi<span class=\"__1 _13\"></span>ero <span class=\"__1 _13\"></span>al <span class=\"__1 _d\"> </span>31 <span class=\"__1 _12\"></span>de diciembre de 2024<span class=\"__1 _13\"></span> son las siguientes: -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Nivel de ingresos<span class=\"__1 _13\"></span> alcanzado en los a\u00f1os futuros<span class=\"__1 _13\"></span> derivados del contrato c<span class=\"__1 _13\"></span>on Covis. </span>-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Tasa <span class=\"__1 _13\"></span>de d<span class=\"__1 _13\"></span>escuento: <span class=\"__1 _13\"></span>en fu<span class=\"__1 _13\"></span>nci\u00f3n d<span class=\"__1 _13\"></span>e los <span class=\"__1 _13\"></span>pa\u00edses <span class=\"__1 _13\"></span>donde <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>obtendr\u00e1n <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>flujos d<span class=\"__1 _13\"></span>e caja<span class=\"__1 _12\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>parte </span>Covis, resultando u<span class=\"__1 _13\"></span>na media ponderada global de<span class=\"__1 _13\"></span> aproximadamente <span class=\"__1 _13\"></span>11,5%.<span class=\"__1 _55\"> </span>A <span class=\"__1 _13\"></span><span class=\"ls0_1\">continuaci<span class=\"__1 _13\"></span>\u00f3n, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>detallan <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>movimientos <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>dicho <span class=\"__1 _13\"></span>activo <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ba<span class=\"__1 _13\"></span>lan<span class=\"__1 _10\"></span>ce <span class=\"__1 _13\"></span>conso<span class=\"__1 _13\"></span>lidado, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _13\"></span>los </span>flujos de<span class=\"__1 _10\"></span> caja <span class=\"__1 _16\"></span>que se <span class=\"__1 _16\"></span>han producido, tal <span class=\"__1 _16\"></span>como se <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>uede <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>er <span class=\"__1 _16\"></span>en detalle <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>Estad<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de flujos de<span class=\"__1 _10\"></span> efe<span class=\"__1 _10\"></span>ctivo consolidado: Cambios Saldo a Flujos de Saldo a Miles de euros<span class=\"__1 _10\"></span> en valor Traspasos 31/12/2023 efectivo 31/12/2024 razonable Activos financier<span class=\"__1 _10\"></span>os no corrien<span class=\"__1 _10\"></span>tes (Nota 12) 20.893  2 <span class=\"ls0_1\"> </span>(6.197) - 14.698  Deudores comer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iale<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y otras cue<span class=\"__1 _10\"></span>ntas a cobrar<span class=\"__1 _10\"></span> (Nota 15) 13.198  - 6.197  (13.152) 6.243  Total 34.091  2 <span class=\"ls0_1\"> </span>- (13.152) 20.941  Cambios Saldo a Flujos de Saldo a Miles de euros<span class=\"__1 _10\"></span> en valor Traspasos 31/12/2022 efectivo 31/12/2023 razonable Activos financiero<span class=\"__1 _10\"></span>s no corrien<span class=\"__1 _10\"></span>tes (Nota 12) 32.902  2.994  (15.003) - 20.893  Deudores comer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iale<span class=\"__1 _16\"></span>s y otras cuentas a <span class=\"__1 _10\"></span>cobrar (Nota 15) 29.996  - 15.003  (31.801) 13.198  Total 62.898  2.994  - (31.801) 34.091  Los <span class=\"__1 _13\"></span>flujos <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>efec<span class=\"__1 _13\"></span>tivo <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>l<span class=\"lsc_1\">os</span> <span class=\"__1 _13\"></span>ej<span class=\"__1 _13\"></span>ercicios <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>202<span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>recibido <span class=\"__1 _13\"></span>pr<span class=\"__1 _13\"></span>incipalmente <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Covis. <span class=\"__1 _13\"></span>L<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>de 2024 <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>orresponden <span class=\"__1 _21\"></span>\u00ednte<span class=\"__1 _13\"></span>gramente <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>royalties, <span class=\"__1 _16\"></span>mie<span class=\"__1 _13\"></span>ntras <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>corres<span class=\"__1 _13\"></span>pond<span class=\"lse_1\">\u00eda</span>n <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>3 <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>tram<span class=\"__1 _13\"></span>os mencionados anteriorme<span class=\"__1 _13\"></span>nte (<span class=\"ls7_1\">13,8</span> m<span class=\"__1 _13\"></span>illones de euros) y el resto a roy<span class=\"__1 _13\"></span>alties (18,0 millo<span class=\"__1 _13\"></span>nes de euros).  Activos a coste amortiza<span class=\"__1 _13\"></span>do Los <span class=\"__1 _e\"> </span>activos <span class=\"__1 _e\"> </span>a <span class=\"__1 _e\"> </span>cos<span class=\"__1 _13\"></span>te <span class=\"__1 _d\"> </span>amort<span class=\"__1 _13\"></span>izado <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>comp<span class=\"__1 _13\"></span>onen <span class=\"__1 _e\"> </span>principalmente <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>fi<span class=\"__1 _13\"></span>anzas <span class=\"__1 _d\"> </span>a  largo <span class=\"__1 _e\"> </span>plazo<span class=\"__1 _13\"></span>. <span class=\"__1 _e\"> </span>A  31 <span class=\"__1 _d\"> </span>de diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>2023<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>exist<span class=\"lse_1\">\u00eda<span class=\"__1 _13\"></span></span>n <span class=\"__1 _12\"></span>unos <span class=\"__1 _14\"></span>pr\u00e9stamos <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>sociedad <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>vendi<span class=\"__1 _13\"></span>\u00f3 <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>2<span class=\"__1 _13\"></span>021 <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>sociedad dependiente <span class=\"__1 _14\"></span>ThermiGen <span class=\"__1 _19\"></span>LLC. <span class=\"__1 _14\"></span>(Celling <span class=\"__1 _14\"></span>Aesthet<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cs <span class=\"__1 _14\"></span>LLC <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>otras <span class=\"__1 _14\"></span>sociedades <span class=\"__1 _14\"></span>vinculadas)<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>est<span class=\"ls7_1\">aba</span>n totalmente <span class=\"__1 _16\"></span>deteriorados<span class=\"__1 _13\"></span>. <span class=\"__1 _21\"></span>A <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nales <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2024, <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ha <span class=\"__1 _16\"></span>llegado <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>un <span class=\"__1 _16\"></span>acuerdo <span class=\"__1 _16\"></span>con <span class=\"__1 _10\"></span>dicha <span class=\"__1 _16\"></span>sociedad <span class=\"__1 _16\"></span>para liquidar la <span class=\"__1 _d\"> </span>deuda <span class=\"__1 _d\"> </span>pendiente, <span class=\"__1 _d\"> </span>mediante <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>cual <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>han <span class=\"__1 _19\"></span>co<span class=\"__1 _13\"></span>brado <span class=\"__1 _d\"> </span><span class=\"ls7_1\">0,5</span> <span class=\"__1 _d\"> </span>mill<span class=\"__1 _13\"></span>ones <span class=\"__1 _19\"></span>de <span class=\"__1 _e\"> </span>d\u00f3lares <span class=\"__1 _d\"> </span>(equivalente <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span><span class=\"ls7_1\">0,5</span> millones de euros). De este modo, <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>ha dado de baja esta deuda y <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mpacto positivo <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _10\"></span>el cobro se ha <span class=\"__1 _d\"> </span>registrado <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>ep\u00edgra<span class=\"__1 _13\"></span>fe <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>Otros <span class=\"__1 _d\"> </span>ingresos <span class=\"__1 _d\"> </span>financieros<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>cuenta <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>ganancias consolidada (Nota <span class=\"lsc_1\">22<span class=\"lsd_1\">).</span></span> Inversiones financi<span class=\"__1 _13\"></span>eras corrientes A <span class=\"ls0_1\">31 de diciembr<span class=\"__1 _13\"></span>e de 2024, este ep\u00edgraf<span class=\"__1 _13\"></span>e incluye principalmente intereses <span class=\"__1 _13\"></span>devengados pendientes de </span>cobro y fianzas a corto plazo. En el caso <span class=\"__1 _10\"></span>de inversiones<span class=\"__1 _13\"></span> a corto plazo <span class=\"__1 _10\"></span>que no cumplan con los criterios para <span class=\"__1 _21\"></span>ser <span class=\"__1 _16\"></span>consider<span class=\"__1 _13\"></span>ados <span class=\"__1 _21\"></span>equivalentes <span class=\"__1 _16\"></span>al <span class=\"__1 _21\"></span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _16\"></span>(Nota <span class=\"__1 _16\"></span><span class=\"lsc_1\">13<span class=\"ls0_1\">), <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>clasifican <span class=\"__1 _16\"></span>en <span class=\"__1 _21\"></span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _21\"></span>ep\u00edgrafe. <span class=\"__1 _16\"></span>L<span class=\"__1 _13\"></span>as <span class=\"__1 _21\"></span>inversiones </span></span>realizadas durante e<span class=\"__1 _13\"></span>l ejercicio 2024 deven<span class=\"__1 _13\"></span>garon un tipo de inter\u00e9s me<span class=\"__1 _13\"></span>dio del <span class=\"ls7_1\">3,6</span>% (4,1% e<span class=\"__1 _13\"></span>n 2023<span class=\"lsd_1\">).</span> 13.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Efectivo y otros <span class=\"__1 _13\"></span>activos l\u00edquidos </span>El efectivo <span class=\"__1 _13\"></span>y equivalentes <span class=\"__1 _13\"></span>al efectivo incl<span class=\"__1 _13\"></span>uyen el efectiv<span class=\"__1 _13\"></span>o en <span class=\"__1 _13\"></span>caja, los <span class=\"__1 _13\"></span>dep\u00f3sitos a l<span class=\"__1 _13\"></span>a vista en e<span class=\"__1 _13\"></span>ntidades de cr\u00e9dito y otras inversiones a corto plazo <span class=\"__1 _10\"></span>de gran liquidez con un vencimiento original de tres meses o  menos<span class=\"ls9_1\">,  </span>seg\u00fan  detallado  e<span class=\"__1 _13\"></span>n  la  Nota <span class=\"__1 _b_1\"> </span>5-<span class=\"ls7_1\">h)</span>,de  otro  mo<span class=\"__1 _13\"></span>do  se  consideran<span class=\"__1 _13\"></span>  inversiones  financieras<span class=\"__1 _13\"></span> corrientes. Parte de <span class=\"__1 _13\"></span>las cuentas <span class=\"__1 _13\"></span>bancarias <span class=\"__1 _13\"></span>son remuneradas<span class=\"__1 _13\"></span>, con <span class=\"__1 _13\"></span><span class=\"ls7_1\">un </span>inter\u00e9s<span class=\"__1 _13\"></span> medio d<span class=\"__1 _13\"></span>evengado del <span class=\"__1 _13\"></span><span class=\"ls7_1\">1,8</span>% en<span class=\"__1 _13\"></span> 2024 (2<span class=\"ls0_1\">,5% en 2023). </span>18.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Deudas finan<span class=\"__1 _13\"></span>cieras </span>Tal <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"></span>como <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"> </span>deta<span class=\"__1 _13\"></span>lla <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"> </span>Nota <span class=\"__1 _d\"> </span>5-<span class=\"ls11_1\">i)</span>, <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>Gr<span class=\"__1 _13\"></span>up<span class=\"__1 _10\"></span>o <span class=\"__1 _19\"></span>clasifica <span class=\"__1 _19\"></span>sus<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>pasivos <span class=\"__1 _19\"></span>financiero<span class=\"__1 _13\"></span>s <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>las <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>igu<span class=\"__1 _10\"></span>ientes<span class=\"__1 _13\"></span> categor\u00edas de valoraci<span class=\"__1 _13\"></span>\u00f3n: - <span class=\"__1 _a_1\"> </span>Pasivos <span class=\"__1 _13\"></span>fina<span class=\"__1 _13\"></span>ncieros <span class=\"__1 _13\"></span>valorados <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>coste <span class=\"__1 _12\"></span>amortizado<span class=\"__1 _13\"></span>: <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>este <span class=\"__1 _13\"></span>ep\u00edgraf<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>obligacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s simples, <span class=\"__1 _14\"></span>deudas <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>entidades <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>cr\u00e9<span class=\"__1 _13\"></span>dito <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>l\u00edneas <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>cr\u00e9dito <span class=\"__1 _14\"></span>(revolving), <span class=\"__1 _14\"></span>princ<span class=\"__1 _13\"></span>ipalmente. <span class=\"__1 _14\"></span>En <span class=\"__1 _14\"></span>la<span class=\"__1 _13\"></span> fecha de aplicaci\u00f3n inicial, el modelo de negocio del Grupo <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span> mantener estas financiaciones para pagar f<span class=\"__1 _13\"></span>lujos de e<span class=\"__1 _13\"></span>fectivo contractuales<span class=\"__1 _13\"></span> que re<span class=\"__1 _13\"></span>presentan \u00fanica<span class=\"__1 _13\"></span>mente pagos <span class=\"__1 _13\"></span>de princ<span class=\"__1 _13\"></span>ipal e <span class=\"__1 _13\"></span>intereses sobre el importe pri<span class=\"__1 _13\"></span>ncipal. - <span class=\"__1 _a_1\"></span><span class=\"__1 _a_1\"> </span>Pasivos <span class=\"__1 _b_1\"> </span>financieros <span class=\"__1 _b_1\"> </span>valora<span class=\"__1 _13\"></span>dos  al <span class=\"__1 _b_1\"> </span>valor <span class=\"__1 _b_1\"> </span>razon<span class=\"__1 _13\"></span>able  c<span class=\"__1 _13\"></span>on  cambios <span class=\"__1 _b_1\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>cuenta<span class=\"__1 _13\"></span>  de <span class=\"__1 _b_1\"> </span>p\u00e9rdidas<span class=\"__1 _13\"></span>  y ganancias<span class=\"ls9_1\">: <span class=\"__1 _d\"> </span></span>Actualmente <span class=\"__1 _e\"> </span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _e\"> </span>tiene <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>esta <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>ategor\u00eda <span class=\"__1 _e\"> </span>instrumentos <span class=\"__1 _d\"> </span>f<span class=\"__1 _13\"></span>inancieros <span class=\"__1 _d\"> </span>der<span class=\"__1 _13\"></span>ivados, seg\u00fan descrito en la N<span class=\"__1 _13\"></span>ota 5-<span class=\"ls10_1\">j)</span> y m\u00e1s adelante en <span class=\"__1 _13\"></span>esta nota.  La composici<span class=\"__1 _13\"></span>\u00f3n de las <span class=\"__1 _13\"></span>deudas con <span class=\"__1 _13\"></span>entidades de cr\u00e9d<span class=\"__1 _13\"></span>ito y otros <span class=\"__1 _13\"></span>pasivos financier<span class=\"__1 _13\"></span>os a <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de diciembre de <span class=\"ls0_1\">2024 y 2023<span class=\"__1 _13\"></span> son <span class=\"ls11_1\">la</span>s siguie<span class=\"__1 _13\"></span>ntes: </span>Saldo No corriente dispuesto L\u00edmite Corriente 2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>Resto Total (*) Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito 275.000 - - - - - - Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito 80.000 45.000 10.000 10.000 10.000 15.000 35.000 Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior 300.000 297.993 - 297.993 - - 297.993 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con cambios en resulta<span class=\"__1 _10\"></span>dos Pasivos por in<span class=\"__1 _10\"></span>strumentos fina<span class=\"__1 _10\"></span>ncieros deri<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ado<span class=\"__1 _10\"></span>s N/A 2.046 2.046 - - - - Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago N/A 2.327 2.327 - - - - Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>24 655.000 347.366 14.373 307.993 10.000 15.000 332.993 (*) Saldo dispues<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>o neto<span class=\"__1 _16\"></span> de <span class=\"__1 _13\"></span>lo<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>costes de<span class=\"__1 _10\"></span> emisi\u00f3n. Saldo No corriente dispuesto L\u00edmite Corriente 2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\"> </span>Resto Total (*) Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito 275.000 - - - - - - Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito 80.000 55.000 10.000 10.000 10.000 25.000 45.000 Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior 300.000 296.851 - - 296.851 - 296.851 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con cambios en resulta<span class=\"__1 _10\"></span>dos Pasivos por in<span class=\"__1 _10\"></span>strumentos fina<span class=\"__1 _10\"></span>ncieros deri<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ado<span class=\"__1 _10\"></span>s N/A 1.569 1.569 - - - - Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago N/A 2.399 2.399 - - - - Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>23 655.000 355.819 13.968 10.000 306<span class=\"ls0_1\">.</span>851<span class=\"ls0_1\"> </span>25.000 341.851 (*) Saldo dispues<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>o neto<span class=\"__1 _16\"></span> de los costes de emi<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>i\u00f3n. Obligaciones simples de r<span class=\"__1 _13\"></span>ango senior<span class=\"__1 _13\"></span> Con fecha 22 de<span class=\"__1 _13\"></span> septiembre de 2021,<span class=\"__1 _13\"></span> la Sociedad Dominante proce<span class=\"__1 _13\"></span>di\u00f3 al cierre y desem<span class=\"__1 _13\"></span>bol<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>o de una emisi\u00f3n de obligaciones simples de rango senior por un importe nominal agrega<span class=\"__1 _13\"></span>do de<span class=\"__1 _16\"></span> 300<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>illones de euros, con un <span class=\"__1 _10\"></span>tipo de inter\u00e9s fijo anual de 2,125% y con vencimiento el 22 <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>sep<span class=\"__1 _13\"></span>tiembre de 2026. Las obligaciones <span class=\"__1 _13\"></span>fueron <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>locadas <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>inversores <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ualificados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>BNP <span class=\"__1 _13\"></span>Par<span class=\"__1 _13\"></span>ibas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>JP <span class=\"__1 _13\"></span>Morgan <span class=\"__1 _12\"></span>AG <span class=\"__1 _13\"></span>como entidades coordinadoras. <span class=\"__1 _13\"></span>El tipo de inter\u00e9s efectivo de<span class=\"__1 _13\"></span> dichas obligaciones es del <span class=\"__1 _13\"></span>2,5%.<span class=\"__1 _13\"></span> La <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>es<span class=\"__1 _13\"></span>tas <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pres<span class=\"__1 _13\"></span>enta <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>nominal <span class=\"__1 _13\"></span>(300<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros) <span class=\"__1 _13\"></span>desconta<span class=\"__1 _13\"></span>dos <span class=\"__1 _13\"></span>los gastos <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>emisi\u00f3n (que <span class=\"__1 _16\"></span>asc<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>dieron a <span class=\"__1 _16\"></span>5,6 millones <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>euros), que <span class=\"__1 _16\"></span>se <span class=\"__1 _10\"></span>registran a <span class=\"__1 _16\"></span>lo largo <span class=\"__1 _16\"></span>de la <span class=\"__1 _16\"></span>duraci\u00f3n<span class=\"__1 _13\"></span> de las obligaciones a<span class=\"__1 _13\"></span> coste amortizado utilizando e<span class=\"__1 _13\"></span>l m\u00e9todo del <span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nter\u00e9s efect<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vo.<span class=\"__1 _13\"></span> Deudas con entidad<span class=\"__1 _13\"></span>es de cr\u00e9dito El detalle de las de<span class=\"__1 _13\"></span>udas con entidades de cr\u00e9dito a <span class=\"__1 _13\"></span>31 de diciembre de <span class=\"__1 _13\"></span>2024 y 2023 es como si<span class=\"__1 _13\"></span>gue: Saldo Vencimiento Tipo de inter\u00e9s L\u00edmite Tipo de inter\u00e9s no<span class=\"__1 _16\"></span>minal dispuesto \u00faltimo efectivo Deudas con entida<span class=\"__1 _16\"></span>des de cr\u00e9dito P\u00f3liza de cr\u00e9dito<span class=\"__1 _16\"></span> revolving 275.000 - 02/02/2028 4,87% (Euribor + <span class=\"__1 _10\"></span>Margin) 4,87% Pr\u00e9stamo Banco<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>Eur<span class=\"__1 _10\"></span>opeo de inver<span class=\"__1 _16\"></span>siones 80.000 45.000 17/04/2029 1,65% 1,65% Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>24 355.000 45.000 L\u00edmite Tipo de inter\u00e9s no<span class=\"__1 _16\"></span>minal dispuesto \u00faltimo efectivo Deudas con entida<span class=\"__1 _16\"></span>des de cr\u00e9dito P\u00f3liza de cr\u00e9dito<span class=\"__1 _16\"></span> revolving 275.000 - 17/07/2024 5,16% (Euribor<span class=\"__1 _10\"></span> + Margin) 5,16% Pr\u00e9stamo Banco<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>Eur<span class=\"__1 _10\"></span>opeo de inversione<span class=\"__1 _10\"></span>s 80.000 55.000 17/04/2029 1,65% 1,65% Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>23 355.000 55.000 El<span class=\"ls0_1\"> 17 <span class=\"__1 _16\"></span>de julio de <span class=\"__1 _16\"></span>20<span class=\"__1 _13\"></span>20, <span class=\"__1 _16\"></span>la Sociedad Dominante suscribi\u00f3 una <span class=\"__1 _10\"></span>p\u00f3liza de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>r\u00e9dito <span class=\"__1 _10\"></span>revolving, por importe <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> </span>275 millones <span class=\"__1 _16\"></span>de euros, por <span class=\"__1 _16\"></span>un plazo inicial de <span class=\"__1 _16\"></span>3 a\u00f1os con <span class=\"__1 _16\"></span>la posibilidad de <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>tensi\u00f3n <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>1 a\u00f1o adicional<span class=\"__1 _13\"></span> (dicha renovaci\u00f3n fue <span class=\"__1 _10\"></span>conc<span class=\"__1 _13\"></span>edida <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _16\"></span>fecha efectiva 30 de <span class=\"__1 _16\"></span>j<span class=\"__1 _13\"></span>unio <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>2021<span class=\"__1 _13\"></span>) y destinada a <span class=\"__1 _16\"></span>usos<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>gener<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>es corporativos. En el <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>ntrato <span class=\"__1 _16\"></span>de dicha p\u00f3liza <span class=\"__1 _10\"></span>se obliga <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>la Sociedad Dominante a cumplir <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _10\"></span>una serie de <span class=\"__1 _14\"></span><span class=\"ff5_1 ls0_1\">\u201c<span class=\"ff1_1\">covenants</span>\u201d<span class=\"ff1_1\"> <span class=\"__1 _14\"></span></span>entre <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>destac<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>cumplimiento <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>cierto <span class=\"__1 _14\"></span>\u201c<span class=\"__1 _13\"></span><span class=\"ff1_1\">Ratio <span class=\"__1 _12\"></span><span class=\"ls7_1\">de</span> <span class=\"__1 _14\"></span>Deuda <span class=\"__1 _14\"></span>financiera <span class=\"__1 _14\"></span>neta </span></span>consolidada / EBITDA co<span class=\"__1 _13\"></span>nsolidado<span class=\"ff5_1\">\u201d. Dicho \u201ccoven<span class=\"__1 _13\"></span>ant\u201d se cumpl</span>e <span class=\"ls7_1\">a <span class=\"__1 _13\"></span></span>31 de diciembre de 202<span class=\"__1 _13\"></span>4 y 2023. El <span class=\"__1 _d\"> </span>2 <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>febrero <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"> </span>2<span class=\"__1 _13\"></span>024, <span class=\"__1 _d\"> </span>esta <span class=\"__1 _19\"></span>p\u00f3liza <span class=\"__1 _d\"> </span>fue<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>nova<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>mismo <span class=\"__1 _d\"> </span>importe, <span class=\"__1 _d\"> </span>manteniendo <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>mismas condiciones <span class=\"__1 _12\"></span>contractuales <span class=\"__1 _14\"></span>y <span class=\"__1 _13\"></span>por <span class=\"__1 _12\"></span>un <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>lazo <span class=\"__1 _13\"></span>inicial <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>4 <span class=\"__1 _12\"></span>a\u00f1os <span class=\"__1 _12\"></span>(con <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>posib<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>lidad <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>extensi<span class=\"__1 _13\"></span>\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>1 <span class=\"__1 _12\"></span>a\u00f1o adicional), destinada a uso<span class=\"__1 _13\"></span>s generales corporativos. <span class=\"__1 _13\"></span> El <span class=\"__1 _14\"></span>27 <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>marzo <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2019, <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Sociedad <span class=\"__1 _19\"></span>Dominante <span class=\"__1 _14\"></span>formal<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>z\u00f3 <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>pr\u00e9stamo <span class=\"__1 _14\"></span>con <span class=\"__1 _19\"></span>el <span class=\"__1 _14\"></span>Banco <span class=\"__1 _14\"></span>Europeo <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> Inversiones  (BEI) <span class=\"__1 _e\"> </span>por  importe  de<span class=\"__1 _10\"></span>  hasta <span class=\"__1 _e\"> </span>120  millones  de <span class=\"__1 _e\"> </span>euros,  para <span class=\"__1 _e\"> </span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ar  sus <span class=\"__1 _e\"> </span>esfuerzos<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>en investigaci\u00f3n y <span class=\"__1 _16\"></span>desarrol<span class=\"__1 _13\"></span>lo, <span class=\"__1 _16\"></span>con el <span class=\"__1 _16\"></span>objet<span class=\"__1 _13\"></span>ivo <span class=\"__1 _16\"></span>de ofrecer innovaci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>v<span class=\"__1 _13\"></span>anguardia <span class=\"__1 _10\"></span>y terapias <span class=\"__1 _10\"></span>diferenciadas<span class=\"__1 _13\"></span> en el \u00e1rea de la derm<span class=\"__1 _13\"></span>atolog\u00eda m\u00e9dica. El primer tramo <span class=\"__1 _13\"></span>de 80 millones de euros fue concedido el<span class=\"__1 _13\"></span> 17 de abril <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>2019, <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>32 <span class=\"__1 _12\"></span>amortizaciones <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>capital <span class=\"__1 _12\"></span>iguale<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>entre <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>17 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>julio <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>2021 <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>17 <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>abril <span class=\"__1 _12\"></span>de 2029, <span class=\"__1 _16\"></span>siendo <span class=\"__1 _16\"></span>\u00e9ste <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>vencimiento <span class=\"__1 _10\"></span>\u00faltimo. <span class=\"__1 _16\"></span>Debido <span class=\"__1 _16\"></span>a <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>emisi\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span>uda <span class=\"__1 _21\"></span>nueva <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>2021, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ipo <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s<span class=\"__1 _13\"></span> se v<span class=\"__1 _13\"></span>io incrementado <span class=\"__1 _13\"></span>en 0,3<span class=\"__1 _13\"></span>0%. E<span class=\"__1 _13\"></span>n el co<span class=\"__1 _13\"></span>ntrato de <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>pr\u00e9stamo se <span class=\"__1 _13\"></span>obliga a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad Do<span class=\"__1 _13\"></span>minante a cumplir <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>serie <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>\u201ccovenants<span class=\"__1 _13\"></span>\u201d <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>destacan <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cum<span class=\"__1 _13\"></span>plimiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>\u201cRatio<span class=\"__1 _13\"></span><span class=\"ff1_1\"> <span class=\"__1 _12\"></span><span class=\"ls7_1\">de</span> <span class=\"__1 _13\"></span>Deuda </span>financiera neta <span class=\"__1 _16\"></span>cons<span class=\"__1 _13\"></span>olidada / <span class=\"__1 _16\"></span>EBITDA consolidado\u201d y <span class=\"__1 _16\"></span>de un <span class=\"__1 _16\"></span>\u201cR<span class=\"__1 _13\"></span>atio <span class=\"__1 _16\"></span>de Apalancamiento financiero de <span class=\"__1 _10\"></span>las sociedades subsidiarias / E<span class=\"__1 _13\"></span>BITDA consolidado\u201d. Ambos \u201ccovenants\u201d se c<span class=\"__1 _13\"></span>umpl<span class=\"__1 _16\"></span>en <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span><span class=\"ff1_1\">31 de diciembre de </span>2024 y 2023.  Instrumentos financieros<span class=\"__1 _13\"></span> derivados Con <span class=\"__1 _d\"> </span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _d\"> </span>10 <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>mayo<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>20<span class=\"__1 _13\"></span>18, <span class=\"__1 _e\"> </span>la <span class=\"__1 _d\"> </span>Junt<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>General <span class=\"__1 _e\"> </span>Ordinaria <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>Acc<span class=\"__1 _13\"></span>ionistas <span class=\"__1 _d\"> </span>aprob\u00f3 <span class=\"__1 _e\"> </span>realizar <span class=\"__1 _e\"> </span>una<span class=\"__1 _13\"></span> operaci\u00f3n de <span class=\"__1 _16\"></span>per<span class=\"__1 _13\"></span>muta <span class=\"__1 _16\"></span>financ<span class=\"__1 _13\"></span>iera <span class=\"__1 _16\"></span>de tipo <span class=\"__1 _16\"></span>de inter\u00e9s y <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones (\u201cEquity <span class=\"__1 _16\"></span>swa<span class=\"__1 _13\"></span>p\u201d). <span class=\"__1 _16\"></span>Dic<span class=\"__1 _13\"></span>ha <span class=\"__1 _16\"></span>operaci\u00f3n se <span class=\"__1 _10\"></span>h<span class=\"__1 _13\"></span><span class=\"ff1_1\">izo </span>efectiva <span class=\"__1 _16\"></span>mediante <span class=\"__1 _16\"></span>contrat<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _21\"></span>11 <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>mayo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2018 <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>Banco <span class=\"__1 _16\"></span>Santand<span class=\"__1 _13\"></span>er, <span class=\"__1 _21\"></span>S.A., <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>Almirall S.A.  se <span class=\"__1 _e\"> </span>ob<span class=\"__1 _13\"></span>liga <span class=\"__1 _e\"> </span>a  pagar  un  inter\u00e9s  variable  a <span class=\"__1 _e\"> </span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _e\"> </span>entidad  bancaria  como  compensaci\u00f3n  y  Banco Santander, S.A. se<span class=\"__1 _13\"></span> compromete com<span class=\"__1 _13\"></span>o adquiriente de acciones <span class=\"__1 _13\"></span>ordinarias<span class=\"__1 _13\"></span> subyacentes de la socie<span class=\"__1 _13\"></span>dad Almirall <span class=\"__1 _19\"></span>S.A. <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>un <span class=\"__1 _d\"> </span>l\u00edmite <span class=\"__1 _14\"></span>nom<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nal <span class=\"__1 _19\"></span>m\u00e1xim<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>del <span class=\"__1 _d\"> </span>2,9<span class=\"__1 _10\"></span>9% <span class=\"__1 _19\"></span>del<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>capital <span class=\"__1 _d\"> </span>social <span class=\"__1 _14\"></span>(5.102<span class=\"__1 _13\"></span>.058 <span class=\"__1 _14\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>o <span class=\"__1 _19\"> </span>50<span class=\"__1 _13\"></span> millones de <span class=\"__1 _16\"></span>euros<span class=\"__1 _13\"></span>), <span class=\"__1 _16\"></span>a entregar el <span class=\"__1 _16\"></span>dividend<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>recibido por su <span class=\"__1 _16\"></span>invers<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _16\"></span>en Almirall S.A.<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>D<span class=\"__1 _13\"></span>icho <span class=\"__1 _16\"></span>instru<span class=\"__1 _13\"></span>mento fue<span class=\"ls0_1\"> renovado en dic<span class=\"__1 _13\"></span>iembre de 2023 por un plazo <span class=\"__1 _13\"></span>de 2 a\u00f1os.<span class=\"__1 _13\"></span> </span>Adicionalmente, <span class=\"__1 _d\"> </span>cuando <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>valor <span class=\"__1 _d\"> </span>razonable <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>ea <span class=\"__1 _d\"> </span>i<span class=\"__1 _10\"></span>nferior <span class=\"__1 _d\"> </span>al <span class=\"__1 _d\"> </span>85% <span class=\"__1 _19\"> </span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _19\"></span>valor <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>coste, <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>debe compensar  l<span class=\"__1 _13\"></span>a  p\u00e9rdida  a<span class=\"__1 _13\"></span>portando  caja<span class=\"__1 _13\"></span>  al <span class=\"__1 _b_1\"> </span>banco  (r<span class=\"__1 _13\"></span>educiendo  en  es<span class=\"__1 _13\"></span>e  caso  e<span class=\"__1 _13\"></span>l  valor  d<span class=\"__1 _13\"></span>el  derivado<span class=\"__1 _13\"></span> contabilizado). <span class=\"__1 _13\"></span>U<span class=\"__1 _13\"></span>na <span class=\"__1 _13\"></span>vez <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>ha <span class=\"__1 _13\"></span>realizado <span class=\"__1 _12\"></span>alguna <span class=\"__1 _13\"></span>liquida<span class=\"__1 _13\"></span>ci\u00f3n, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>caso <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span>a superior al 110% del \u00faltimo<span class=\"__1 _13\"></span> valor por el<span class=\"__1 _10\"></span> que se produjo<span class=\"__1 _13\"></span> una liquidaci\u00f3n, el Grupo recuperar<span class=\"__1 _13\"></span>\u00e1 los pagos realizados proporcionalme<span class=\"__1 _13\"></span>nte <span class=\"__1 _10\"></span>hasta el 100% del <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>alor inicial del deri<span class=\"__1 _10\"></span>vado <span class=\"__1 _13\"></span>(siempre limitado al <span class=\"__1 _10\"></span>coste de adquisici\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>Banco <span class=\"__1 _13\"></span>Santand<span class=\"__1 _13\"></span>er). <span class=\"__1 _13\"></span>Por <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>motivo, <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>optado <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>clasificar <span class=\"__1 _13\"></span>dicho<span class=\"__1 _13\"></span> activo/pasivo como corr<span class=\"__1 _13\"></span>iente. En <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>onsecuencia, <span class=\"__1 _d\"> </span>en <span class=\"__1 _19\"> </span>el <span class=\"__1 _d\"> </span>ep\u00edgrafe <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"> </span>\u201c<span class=\"__1 _13\"></span>Activos <span class=\"__1 _19\"> </span>por <span class=\"__1 _d\"> </span>instrumentos<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>financieros<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>derivados\u201d <span class=\"__1 _d\"> </span>(en <span class=\"__1 _d\"> </span>caso <span class=\"__1 _d\"> </span>de plusval\u00eda  l<span class=\"__1 _16\"></span>ate<span class=\"__1 _13\"></span>nte) <span class=\"__1 _e\"> </span>o <span class=\"__1 _e\"> </span>de  \u201cPasivos <span class=\"__1 _e\"> </span>por  i<span class=\"__1 _10\"></span>nstrumentos  financieros <span class=\"__1 _e\"> </span>derivados\u201d  (en <span class=\"__1 _e\"> </span>cas<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>de  minusval\u00eda latente), se ha registrado el valor <span class=\"__1 _16\"></span>raz<span class=\"__1 _13\"></span>onable del derivado que <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orrespon<span class=\"__1 _13\"></span>de a <span class=\"__1 _10\"></span>la diferencia entre el val<span class=\"__1 _10\"></span>or<span class=\"__1 _13\"></span> razonable <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>activo <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ubyacente <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>coste <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>adquisici\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>mismas <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>Banco <span class=\"__1 _14\"></span>Santander (2.510.952 <span class=\"__1 _10\"></span>acciones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>eq<span class=\"__1 _13\"></span>uivalentes <span class=\"__1 _16\"></span>a 35,1 <span class=\"__1 _16\"></span>millon<span class=\"__1 _13\"></span>es <span class=\"__1 _16\"></span>de euros, <span class=\"__1 _16\"></span>corres<span class=\"__1 _13\"></span>pondientes <span class=\"__1 _16\"></span>al 1,<span class=\"__1 _13\"></span>2% <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _16\"></span>capital <span class=\"__1 _10\"></span>social de la Sociedad Do<span class=\"__1 _13\"></span>minante)<span class=\"lse_1\">. </span> En el cuadro siguient<span class=\"__1 _13\"></span>e se detalla los impactos en <span class=\"__1 _13\"></span><span class=\"ls7_1\">a </span>31 de diciembre <span class=\"__1 _13\"></span>de<span class=\"__1 _10\"></span> 202<span class=\"__1 _13\"></span>4 y 2023: Miles de euros<span class=\"__1 _16\"></span> 31/12/2024 31/12/2023 Activo subyacente: Valor razonable 20.678  21.155  Coste de adqu<span class=\"__1 _10\"></span>isici\u00f3n 35.073  35.073  Plusval\u00eda / (mi<span class=\"__1 _10\"></span>nusval\u00eda) (14.395) (13.918) Desembolsos re<span class=\"__1 _10\"></span>alizados ha<span class=\"__1 _10\"></span>sta la fecha 12.349  12.349  Activo / (pasivo)<span class=\"__1 _16\"></span> por instrumento financiero<span class=\"__1 _16\"></span> derivado (2.046) (1.569) Beneficio / (P\u00e9rdi<span class=\"__1 _16\"></span>da) del ejercicio (Nota 22)<span class=\"__1 _10\"></span> (477)<span class=\"ls0_1\"> </span>(1.544) Otras consideraciones so<span class=\"__1 _13\"></span>bre deudas financieras<span class=\"__1 _13\"></span> A <span class=\"__1 _14\"></span>fecha <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>formulac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>las <span class=\"__1 _14\"></span>pres<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tes <span class=\"__1 _19\"></span>cuentas <span class=\"__1 _19\"></span>anuales<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>consolidadas, <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>Administrador<span class=\"__1 _13\"></span>es <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la Sociedad <span class=\"__1 _12\"></span>Dom<span class=\"__1 _13\"></span>inante <span class=\"__1 _13\"></span>consideran<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>no<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>ha <span class=\"__1 _12\"></span>pro<span class=\"__1 _13\"></span>ducido <span class=\"__1 _13\"></span>ning\u00fan <span class=\"__1 _14\"></span>incumplimiento <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>obligac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones antes citadas (incluye<span class=\"__1 _13\"></span>ndo la serie de <span class=\"ff5_1\">\u201c</span>coven<span class=\"__1 _13\"></span>ants<span class=\"ff5_1\">\u201d</span> anteriormente menci<span class=\"__1 _13\"></span>onados). Los intereses <span class=\"__1 _13\"></span>devengados y<span class=\"__1 _13\"></span> pendientes de <span class=\"__1 _13\"></span>pago a 31 <span class=\"__1 _13\"></span>de diciembre <span class=\"__1 _13\"></span>del 202<span class=\"__1 _13\"></span>4 <span class=\"__1 _13\"></span>ascienden a <span class=\"__1 _13\"></span>2.327 miles<span class=\"__1 _13\"></span> de <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"> </span>(2.<span class=\"__1 _13\"></span>3<span class=\"ls7_1\">99</span> <span class=\"__1 _19\"></span>miles <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>31 <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>dicie<span class=\"__1 _13\"></span>mbre <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>2023<span class=\"__1 _13\"></span>) <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"></span>correspon<span class=\"__1 _13\"></span>den <span class=\"__1 _19\"></span>principalmente <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>las obligaciones simples d<span class=\"__1 _13\"></span>e rango senior.  El coste medio de la deuda, para los ejercicios anuale<span class=\"__1 _13\"></span>s <span class=\"__1 _10\"></span>terminados el <span class=\"__1 _13\"></span>31 de diciembre de 2024 y 2023 ha <span class=\"__1 _14\"></span>sido <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span><span class=\"ls7_1\">1,5</span>%<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span><span class=\"lsf_1\">y <span class=\"__1 _12\"></span></span>1,<span class=\"__1 _13\"></span>4% <span class=\"__1 _14\"></span>respectivamente. <span class=\"__1 _19\"></span>La <span class=\"__1 _14\"></span>exposici\u00f3n <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>riesgo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>tipo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span> limitada <span class=\"ls7_1\">a </span>31 de<span class=\"__1 _13\"></span> di<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iembre de 2024 (N<span class=\"__1 _13\"></span>ota <span class=\"ls7_1\">32<span class=\"lsd_1\">).</span></span> Adicionalmente, en aplicaci\u00f3n de la modificaci\u00f3n de la NIC 7, <span class=\"__1 _10\"></span>a contin<span class=\"__1 _13\"></span>ua<span class=\"__1 _10\"></span>ci\u00f3n, se incluye la conciliaci\u00f3n de <span class=\"__1 _13\"></span>los flujos<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>surgidos <span class=\"__1 _13\"></span>de las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>correspondientes <span class=\"__1 _13\"></span>pasivos en el balance conso<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idado i<span class=\"__1 _13\"></span>nicial y final, separando los movimientos q<span class=\"__1 _13\"></span>ue suponen flujos de efectivo de<span class=\"__1 _13\"></span> los que no lo supone<span class=\"__1 _13\"></span>n. Cambios de Saldo a Flujos de  Intereses  Intereses  valor Saldo a 1/01/2024 efectivo pagados<span class=\"ls0_1\"> </span>devengados razonable 31/12/2024 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito - - - - - - Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito 55.000 (10.000) - - - 45.000 Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior 296.851 - - 1.142 - 297.993 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con cambios en resulta<span class=\"__1 _10\"></span>dos Pasivos por in<span class=\"__1 _10\"></span>strumentos fina<span class=\"__1 _10\"></span>ncieros deri<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ado<span class=\"__1 _10\"></span>s 1.569 - - - 477<span class=\"ls0_1\"> </span>2.046 Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago 2.399 - (10.537) 10.465 - 2.327 Total Deuda fina<span class=\"__1 _16\"></span>nciera 355.819 (10.000) (10.537) 11.607 477<span class=\"ls0_1\"> </span>347.366 Cambios de Saldo a Flujos de  Intereses  Intereses  valor Saldo a 1/01/2023 efectivo pagados<span class=\"ls0_1\"> </span>devengados razonable 31/12/2023 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito - - - - - - Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito 65.000 (10.000) - - - 55.000 Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior 295.758 - - 1.093 - 296.851 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con cambios en resulta<span class=\"__1 _10\"></span>dos Pasivos por instru<span class=\"__1 _16\"></span>mentos financieros deri<span class=\"__1 _10\"></span>vados 25<span class=\"ls0_1\"> </span>- - - 1.544 1.569 Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago 2.377 - (10.214) 10.236 - 2.399 Total Deuda fina<span class=\"__1 _16\"></span>nciera 363.160 (10.000) (10.214) 11.329 1.544 355.819 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": " <span class=\"__1 _24\"> </span>Activos financieros va<span class=\"__1 _13\"></span>lorados al valor razonable con c<span class=\"__1 _13\"></span>ambios en resultados: dich<span class=\"__1 _13\"></span>os activos no cumplen <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>criterio <span class=\"__1 _13\"></span>para<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>clasificarse <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>coste <span class=\"__1 _13\"></span>amortiza<span class=\"__1 _13\"></span>do <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>NIIF <span class=\"__1 _12\"></span>9 <span class=\"__1 _13\"></span>porque <span class=\"__1 _13\"></span>sus<span class=\"__1 _13\"></span> flujos de <span class=\"__1 _13\"></span>efectivo no <span class=\"__1 _13\"></span>representan solam<span class=\"__1 _13\"></span>ente pagos de <span class=\"__1 _13\"></span>principal e <span class=\"__1 _13\"></span>inte<span class=\"__1 _13\"></span>reses. En c<span class=\"__1 _13\"></span>onsecuencia, este <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>p\u00edgrafe <span class=\"__1 _19\"></span>incluye <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"></span>s<span class=\"__1 _13\"></span>aldos <span class=\"__1 _19\"></span>a <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>obrar <span class=\"__1 _19\"></span>derivad<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>reconocimie<span class=\"__1 _13\"></span>nto <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>venta <span class=\"__1 _e\"> </span>del negocio <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>espiratorio <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>2014, <span class=\"__1 _16\"></span>seg\u00fan <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>explica <span class=\"__1 _16\"></span>m\u00e1s <span class=\"__1 _16\"></span>adelante <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>esta <span class=\"__1 _16\"></span>Nota <span class=\"__1 _16\"></span>(acuerdo <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>Covis)<span class=\"__1 _13\"></span><span class=\"ls9_1\">, </span>as\u00ed <span class=\"__1 _18\"> </span>como <span class=\"__1 _f\"> </span>aquellos<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>i<span class=\"__1 _13\"></span>nstrumentos <span class=\"__1 _18\"> </span>financieros <span class=\"__1 _f\"> </span>deriv<span class=\"__1 _13\"></span>ados <span class=\"__1 _18\"> </span>que <span class=\"__1 _f\"> </span>no <span class=\"__1 _18\"> </span>c<span class=\"__1 _13\"></span>umplen <span class=\"__1 _18\"> </span>los <span class=\"__1 _f\"> </span>requisitos<span class=\"__1 _13\"></span> necesarios para ser cons<span class=\"__1 _13\"></span>iderados de cobertura.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Inversiones financieras<span class=\"__1 _13\"></span> no corrientes La <span class=\"__1 _13\"></span>composici\u00f3n <span class=\"__1 _13\"></span>y m<span class=\"__1 _13\"></span>ovimiento <span class=\"__1 _13\"></span>habido <span class=\"__1 _13\"></span>en est<span class=\"__1 _13\"></span>e cap\u00edtul<span class=\"__1 _13\"></span>o del <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>consolid<span class=\"__1 _13\"></span>ado e<span class=\"__1 _13\"></span>n los <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _14\"></span>2024 y 2023 ha sido el sigu<span class=\"__1 _13\"></span>iente: Cambios Diferencias Saldo a Saldo a Miles de euros<span class=\"__1 _16\"></span> Altas en valor Traspasos Bajas de 31/12/2023 31/12/2024 razonable conversi\u00f3n Valor razonable, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ambio<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> resultado 20.893  - 2 <span class=\"ls0_1\"> </span>(6.197) - - 14.698  Valor razonable,<span class=\"__1 _10\"></span> cambios en pa<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ri<span class=\"__1 _16\"></span>monio<span class=\"__1 _13\"></span> - - - - - - - Coste amortizad<span class=\"__1 _10\"></span>o 8.602  237 <span class=\"ls0_1\"> </span>- - (7.365) 178 <span class=\"ls0_1\"> </span>1.652  Total coste 29.495  237 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>(6.197) (7.365) 178 <span class=\"ls0_1\"> </span>16.350  Valor razonable, <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ambio<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> resultado - - - - - - - Valor razonable,<span class=\"__1 _10\"></span> cambios en pa<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ri<span class=\"__1 _16\"></span>monio<span class=\"__1 _13\"></span> - - - - - - - Coste amortizad<span class=\"__1 _10\"></span>o (6.617) - - - 6.763  (146)<span class=\"ls0_1\"> </span>- Total deterioro (6.617) - - - 6.763  (146)<span class=\"ls0_1\"> </span>- Valor Neto 22.878  237 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>(6.197) (602)<span class=\"ls0_1\"> </span>32 <span class=\"ls0_1\"> </span>16.350<div class=\"c_1 w1c h13_1 gs317\"><div class=\"t_1 m0_1 xb_1 h5_1 yb2_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cambios </div></div><div class=\"c_1 w16 h13_1 gs318\"><div class=\"t_1 m0_1 x12_1 h5_1 yb2_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias </div></div><div class=\"c_1 w1c h13_1 gs319\"><div class=\"t_1 m0_1 xd_1 h5_1 yaf_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w1c h13_1 gs31a\"><div class=\"t_1 m0_1 xd_1 h5_1 yaf_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w7c h13_1 gs31b\"><div class=\"t_1 m0_1 xb2 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w16 h13_1 gs31c\"><div class=\"t_1 m0_1 x13_1 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Altas </div></div><div class=\"c_1 w1c h13_1 gs317\"><div class=\"t_1 m0_1 x2e h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">en valor </div></div><div class=\"c_1 w16 h13_1 gs31d\"><div class=\"t_1 m0_1 x2c h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Traspasos </div></div><div class=\"c_1 w1c h13_1 gs31e\"><div class=\"t_1 m0_1 x13_1 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bajas </div></div><div class=\"c_1 w16 h13_1 gs318\"><div class=\"t_1 m0_1 x2b h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de </div></div><div class=\"c_1 w1c h13_1 gs319\"><div class=\"t_1 m0_1 x2c h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2022 </div></div><div class=\"c_1 w1c h13_1 gs31a\"><div class=\"t_1 m0_1 x2c h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w1c h13_1 gs317\"><div class=\"t_1 m0_1 x4d h5_1 ya0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">razonable </div></div><div class=\"c_1 w16 h13_1 gs318\"><div class=\"t_1 m0_1 x50 h5_1 ya0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">conversi\u00f3n </div></div><div class=\"c_1 w7c h7_1 gs31f\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor razonable,<span class=\"__1 _10\"></span> cambios en re<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ul<span class=\"__1 _16\"></span>tado<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1c h7_1 gs320\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">32.902  </div></div><div class=\"c_1 w16 h7_1 gs321\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs322\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.994  </div></div><div class=\"c_1 w16 h7_1 gs323\"><div class=\"t_1 m0_1 x48 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(15.003) </div></div><div class=\"c_1 w1c h7_1 gs324\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs325\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs326\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.893  </div></div><div class=\"c_1 w7c h8_1 gs327\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor razonable,<span class=\"__1 _10\"></span> cambios en patri<span class=\"__1 _16\"></span>monio </div></div><div class=\"c_1 w1c h8_1 gs328\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h8_1 gs329\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h8_1 gs32a\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h8_1 gs32b\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h8_1 gs32c\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h8_1 gs32d\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h8_1 gs32e\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w7c h7_1 gs32f\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Coste amortizad<span class=\"__1 _10\"></span>o </div></div><div class=\"c_1 w1c h7_1 gs330\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.608  </div></div><div class=\"c_1 w16 h7_1 gs331\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">818 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs332\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs333\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs334\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(578)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16 h7_1 gs335\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(246)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs336\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.602  </div></div><div class=\"c_1 w7c h7_1 gs337\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total coste </div></div><div class=\"c_1 w1c h7_1 gs338\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">41.510  </div></div><div class=\"c_1 w16 h7_1 gs339\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">818 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs33a\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.994  </div></div><div class=\"c_1 w16 h7_1 gs33b\"><div class=\"t_1 m0_1 x48 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(15.003) </div></div><div class=\"c_1 w1c h7_1 gs33c\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(578)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16 h7_1 gs33d\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(246)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs33e\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.495  </div></div><div class=\"c_1 w7c h7_1 gs33f\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor razonable,<span class=\"__1 _10\"></span> cambios en re<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ul<span class=\"__1 _16\"></span>tado<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1c h7_1 gs340\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs341\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs342\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs343\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs344\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs345\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs346\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w7c h8_1 gs347\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor razonable,<span class=\"__1 _10\"></span> cambios en pa<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ri<span class=\"__1 _16\"></span>monio<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1c h8_1 gs348\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h8_1 gs349\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h8_1 gs34a\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h8_1 gs34b\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h8_1 gs34c\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h8_1 gs34d\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h8_1 gs34e\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w7c ha_1 gs34f\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Coste amortizad<span class=\"__1 _10\"></span>o </div></div><div class=\"c_1 w1c ha_1 gs350\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.855) </div></div><div class=\"c_1 w16 ha_1 gs351\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c ha_1 gs352\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 ha_1 gs353\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c ha_1 gs354\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 ha_1 gs355\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">238 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c ha_1 gs356\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.617) </div></div><div class=\"c_1 w7c h7_1 gs357\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total deterioro </div></div><div class=\"c_1 w1c h7_1 gs358\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.855) </div></div><div class=\"c_1 w16 h7_1 gs359\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs35a\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs35b\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs35c\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs35d\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">238 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs35e\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.617) </div></div><div class=\"c_1 w7c h7_1 gs35f\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor Neto </div></div><div class=\"c_1 w1c h7_1 gs360\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">34.655  </div></div><div class=\"c_1 w16 h7_1 gs361\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">818 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs362\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.994  </div></div><div class=\"c_1 w16 h7_1 gs363\"><div class=\"t_1 m0_1 x48 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(15.003) </div></div><div class=\"c_1 w1c h7_1 gs364\"><div class=\"t_1 m0_1 x1f_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(578)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16 h7_1 gs365\"><div class=\"t_1 m0_1 x1e_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(8)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs366\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">22.878  </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x21_1 h16_1 y4ba ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos a valor razonab<span class=\"__1 _13\"></span>le, <span class=\"__1 _10\"></span>con cam<span class=\"__1 _13\"></span>bios en resultados<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4bb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los activos a valor razo<span class=\"__1 _13\"></span>nable, con cambios en resultado est\u00e1n co<span class=\"__1 _13\"></span>mpuestos <span class=\"__1 _13\"></span>\u00edntegramente por el activo<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4bc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">financiero <span class=\"__1 _14\"></span>vinculado <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>acu<span class=\"__1 _13\"></span>erdo <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>C<span class=\"__1 _13\"></span>ovis. <span class=\"__1 _14\"></span>Este <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>origin\u00f3 <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>noviembre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2014 <span class=\"__1 _14\"></span>cua<span class=\"__1 _13\"></span>ndo <span class=\"__1 _14\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4bd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo <span class=\"__1 _13\"></span>transfiri\u00f3 <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>AstraZeneca <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>derechos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>franquicia <span class=\"__1 _13\"></span>respiratoria<span class=\"__1 _12\"></span> <span class=\"__1 _13\"></span>(Eklira <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Duaklir, <span class=\"__1 _13\"></span>y </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4be ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">otras <span class=\"__1 _13\"></span>marcas <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>el compu<span class=\"__1 _13\"></span>esto brom<span class=\"__1 _13\"></span>uro de <span class=\"__1 _13\"></span>aclidinio)<span class=\"__1 _13\"></span>, <span class=\"__1 _13\"></span>el cual <span class=\"__1 _13\"></span>inclu\u00eda <span class=\"__1 _13\"></span>varios <span class=\"__1 _13\"></span>componentes <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>implic\u00f3 </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4bf ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">recibir <span class=\"__1 _13\"></span>unos <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>contado <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>otros<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>aplazados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ciertos<span class=\"__1 _13\"></span> hit<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>futuros<span class=\"__1 _13\"></span><span class=\"lse_1\">. <span class=\"__1 _13\"></span></span>El <span class=\"__1 _13\"></span>5 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>enero <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2022 <span class=\"__1 _16\"></span>devino <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>fecti<span class=\"__1 _10\"></span>vo <span class=\"__1 _16\"></span>el acuerdo <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>ntre <span class=\"__1 _21\"></span>AstraZ<span class=\"__1 _13\"></span>eneca <span class=\"__1 _21\"></span>y Covis <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>esi\u00f3n <span class=\"__1 _21\"></span>de estos <span class=\"__1 _16\"></span>derechos. <span class=\"__1 _10\"></span>El <span class=\"__1 _16\"></span>acuerdo </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">con <span class=\"__1 _d\"> </span>AstraZeneca <span class=\"__1 _d\"> </span>fue <span class=\"__1 _d\"> </span>novado <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>Covis <span class=\"__1 _d\"> </span>y, <span class=\"__1 _d\"> </span>como <span class=\"__1 _d\"> </span>consecuencia <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>Sociedad <span class=\"__1 _d\"> </span>Dominante, <span class=\"__1 _d\"> </span>adem\u00e1s <span class=\"__1 _d\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">continuar r<span class=\"__1 _13\"></span>ecibiendo co<span class=\"__1 _13\"></span>bros <span class=\"__1 _13\"></span>de royalties <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los t\u00e9rmin<span class=\"__1 _13\"></span>os inicialment<span class=\"__1 _13\"></span>e fijados <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>AstraZeneca, reci<span class=\"__1 _13\"></span>bi<span class=\"__1 _13\"></span>\u00f3 </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">10 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _13\"></span>(e<span class=\"__1 _13\"></span>quivalente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>8,8 <span class=\"__1 _13\"></span>millones <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>euros) <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la<span class=\"__1 _13\"></span> fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>dicha <span class=\"__1 _13\"></span>transacc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">fue <span class=\"__1 _12\"></span>efectiva<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>ha <span class=\"__1 _12\"></span>recibido <span class=\"__1 _14\"></span>40 <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>d\u00f3lares <span class=\"__1 _14\"></span>en<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>distintos <span class=\"__1 _12\"></span>tramos <span class=\"__1 _14\"></span>hasta <span class=\"__1 _12\"></span>sep<span class=\"__1 _13\"></span>tiembre <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>(<span class=\"__1 _13\"></span>25 </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>2022 <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>15 <span class=\"__1 _14\"></span>millones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>2023)<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>funda<span class=\"__1 _13\"></span>mentalmente, <span class=\"__1 _14\"></span>ligado <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span>termin<span class=\"__1 _13\"></span>ados <span class=\"__1 _12\"></span>cambi<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y17_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">estructura  de  hitos  inicialmente  establecida.  A <span class=\"__1 _b_1\"> </span>31  de  diciembre  de  2024<span class=\"lse_1\">,  </span>el  importe  remanente<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y483 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pendiente <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cobro <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>compone<span class=\"__1 _13\"></span> \u00edntegra<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>actual <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>roy<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>ties <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>cobrar <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>202<span class=\"__1 _13\"></span>6 </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y484 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>delante. <span class=\"__1 _12\"></span>Los <span class=\"__1 _13\"></span>r<span class=\"__1 _13\"></span>oyalties <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>cobrar <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>202<span class=\"__1 _13\"></span>5 <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>encuentran <span class=\"__1 _12\"></span>cl<span class=\"__1 _13\"></span>asificados <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>el<span class=\"__1 _16\"></span> <span class=\"__1 _14\"></span>ep\u00edgrafe <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span><span class=\"ff5_1\">\u201cDeudores </span></div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y212 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comerciales y otras cue<span class=\"__1 _13\"></span>ntas a cobrar\u201d<span class=\"ff1_1\"> (Nota <span class=\"__1 _13\"></span><span class=\"ls7_1\">15</span>).  </span></div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y485 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _16\"></span>determ<span class=\"__1 _13\"></span>ina<span class=\"__1 _10\"></span>ci\u00f3n del <span class=\"__1 _16\"></span>valor razonable <span class=\"__1 _16\"></span>de esta <span class=\"__1 _21\"></span>tr<span class=\"__1 _13\"></span>ansacci\u00f3n <span class=\"__1 _16\"></span>fue realizada <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>su <span class=\"__1 _16\"></span>rec<span class=\"__1 _13\"></span>onocimiento <span class=\"__1 _16\"></span>in<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cial <span class=\"__1 _16\"></span>po<span class=\"__1 _13\"></span>r </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y486 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">un <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>perto <span class=\"__1 _16\"></span>independient<span class=\"__1 _13\"></span>e. <span class=\"__1 _16\"></span>El <span class=\"__1 _10\"></span>m\u00e9todo utilizado <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>sisti\u00f3 en <span class=\"__1 _16\"></span>el desc<span class=\"__1 _13\"></span>uento <span class=\"__1 _16\"></span>de flujos de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aja <span class=\"__1 _16\"></span>ajustados por </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y487 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la probabilidad de <span class=\"__1 _16\"></span>\u00e9xi<span class=\"__1 _13\"></span>to <span class=\"__1 _16\"></span>de ciertos riesgos asociados a las di<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>tintas <span class=\"__1 _10\"></span>fases de los productos. A<span class=\"__1 _10\"></span> trav\u00e9s de </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y461 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dicho <span class=\"__1 _16\"></span>m\u00e9<span class=\"__1 _13\"></span>todo <span class=\"__1 _16\"></span>se estiman <span class=\"__1 _16\"></span>los flujos <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>caja futuros <span class=\"__1 _16\"></span>que genera <span class=\"__1 _16\"></span>el activo <span class=\"__1 _16\"></span>(convert<span class=\"__1 _13\"></span>idos <span class=\"__1 _16\"></span>de <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _16\"></span>a euros </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">al <span class=\"__1 _14\"></span>tip<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>ambio <span class=\"__1 _14\"></span>seg\u00fan <span class=\"__1 _19\"></span>rango<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>acordado <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>acue<span class=\"__1 _13\"></span>rdo) <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>para <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>periodo <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"> </span>tiempo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>estimado <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercializaci\u00f3n <span class=\"__1 _16\"></span>ten<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>endo <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>cuenta<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>encimiento <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>patente. <span class=\"__1 _16\"></span>Estos <span class=\"__1 _16\"></span>flujos <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>caja <span class=\"__1 _16\"></span>son <span class=\"__1 _16\"></span>descontados<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a una tasa, la <span class=\"__1 _16\"></span>cu<span class=\"__1 _13\"></span>al <span class=\"__1 _16\"></span>re<span class=\"__1 _13\"></span>fleja los actuales retornos requeridos por el <span class=\"__1 _10\"></span>mercado y los riesgos espec\u00edficos del </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">activo. <span class=\"__1 _16\"></span>L<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>cambios <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>valor razonable <span class=\"__1 _16\"></span>de este <span class=\"__1 _16\"></span>activo financiero se <span class=\"__1 _16\"></span>registran en <span class=\"__1 _16\"></span>el ep\u00edgrafe <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>\"<span class=\"__1 _13\"></span>Otros </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y4ca ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ingresos\" de la cuenta d<span class=\"__1 _13\"></span>e p\u00e9rdidas y ganancias consol<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dada (Nota <span class=\"__1 _13\"></span><span class=\"lsc_1\">22<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y43e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _12\"></span>principales<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>hip\u00f3t<span class=\"__1 _13\"></span>esis <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onsideraciones <span class=\"__1 _12\"></span>aplicadas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>aloraci\u00f3n <span class=\"__1 _12\"></span>del <span class=\"__1 _12\"></span>activo<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>financi<span class=\"__1 _13\"></span>ero <span class=\"__1 _13\"></span>al <span class=\"__1 _d\"> </span>31 <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x1_1 h1_1 y21d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diciembre de 2024<span class=\"__1 _13\"></span> son las siguientes: </div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x62 h1_1 y4cb ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Nivel de ingresos<span class=\"__1 _13\"></span> alcanzado en los a\u00f1os futuros<span class=\"__1 _13\"></span> derivados del contrato c<span class=\"__1 _13\"></span>on Covis. </span></div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x62 h1_1 y4cc ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Tasa <span class=\"__1 _13\"></span>de d<span class=\"__1 _13\"></span>escuento: <span class=\"__1 _13\"></span>en fu<span class=\"__1 _13\"></span>nci\u00f3n d<span class=\"__1 _13\"></span>e los <span class=\"__1 _13\"></span>pa\u00edses <span class=\"__1 _13\"></span>donde <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>obtendr\u00e1n <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>flujos d<span class=\"__1 _13\"></span>e caja<span class=\"__1 _12\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>parte </span></div></div><div class=\"c_1 w1_1 h0_1 gs367\"><div class=\"t_1 m0_1 x63 h1_1 y4cd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Covis, resultando u<span class=\"__1 _13\"></span>na media ponderada global de<span class=\"__1 _13\"></span> aproximadamente <span class=\"__1 _13\"></span>11,5%.<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"__1 _13\"></span><span class=\"ls0_1\">continuaci<span class=\"__1 _13\"></span>\u00f3n, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>detallan <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>movimientos <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>dicho <span class=\"__1 _13\"></span>activo <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ba<span class=\"__1 _13\"></span>lan<span class=\"__1 _10\"></span>ce <span class=\"__1 _13\"></span>conso<span class=\"__1 _13\"></span>lidado, <span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo <span class=\"__1 _13\"></span>los </span></div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">flujos de<span class=\"__1 _10\"></span> caja <span class=\"__1 _16\"></span>que se <span class=\"__1 _16\"></span>han producido, tal <span class=\"__1 _16\"></span>como se <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>uede <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>er <span class=\"__1 _16\"></span>en detalle <span class=\"__1 _16\"></span>en el <span class=\"__1 _16\"></span>Estad<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de flujos de<span class=\"__1 _10\"></span> efe<span class=\"__1 _10\"></span>ctivo </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y127_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidado: </div></div><div class=\"c_1 w16 h30 gs36a\"><div class=\"t_1 m0_1 xb_1 h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cambios </div></div><div class=\"c_1 w1c h30 gs36b\"><div class=\"t_1 m0_1 xd_1 h5_1 y38d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w16 h30 gs36c\"><div class=\"t_1 m0_1 x4d h5_1 y38d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Flujos de </div></div><div class=\"c_1 w1c h30 gs36d\"><div class=\"t_1 m0_1 xd_1 h5_1 y38d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w7e h30 gs36e\"><div class=\"t_1 m0_1 x4c h5_1 y38c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w16 h30 gs36a\"><div class=\"t_1 m0_1 x2e h5_1 y38c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">en valor </div></div><div class=\"c_1 w1c h30 gs36f\"><div class=\"t_1 m0_1 x2c h5_1 y38c ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Traspasos </div></div><div class=\"c_1 w1c h30 gs36b\"><div class=\"t_1 m0_1 x2c h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w16 h30 gs36c\"><div class=\"t_1 m0_1 x2e h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">efectivo </div></div><div class=\"c_1 w1c h30 gs36d\"><div class=\"t_1 m0_1 x2c h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w16 h30 gs36a\"><div class=\"t_1 m0_1 x4d h5_1 y390 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">razonable </div></div><div class=\"c_1 w7e h8_1 gs370\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos financier<span class=\"__1 _10\"></span>os no corrien<span class=\"__1 _10\"></span>tes (Nota 12) </div></div><div class=\"c_1 w1c h8_1 gs371\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.893  </div></div><div class=\"c_1 w16 h8_1 gs372\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h8_1 gs373\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(6.197) </div></div><div class=\"c_1 w16 h8_1 gs374\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h8_1 gs375\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">14.698  </div></div><div class=\"c_1 w7e h7_1 gs376\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deudores comer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iale<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y otras cue<span class=\"__1 _10\"></span>ntas a cobrar<span class=\"__1 _10\"></span> (Nota 15) </div></div><div class=\"c_1 w1c h7_1 gs377\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.198  </div></div><div class=\"c_1 w16 h7_1 gs378\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs379\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.197  </div></div><div class=\"c_1 w16 h7_1 gs37a\"><div class=\"t_1 m0_1 x48 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(13.152) </div></div><div class=\"c_1 w1c h7_1 gs37b\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.243  </div></div><div class=\"c_1 w7e h7_1 gs37c\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w1c h7_1 gs37d\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">34.091  </div></div><div class=\"c_1 w16 h7_1 gs37e\"><div class=\"t_1 m0_1 x84 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1c h7_1 gs37f\"><div class=\"t_1 m0_1 x19_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs380\"><div class=\"t_1 m0_1 x48 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(13.152) </div></div><div class=\"c_1 w1c h7_1 gs381\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.941  </div></div><div class=\"c_1 w16 h42 gs382\"><div class=\"t_1 m0_1 xb_1 h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cambios </div></div><div class=\"c_1 w1c h42 gs383\"><div class=\"t_1 m0_1 xd_1 h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w16 h42 gs384\"><div class=\"t_1 m0_1 x4d h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Flujos de </div></div><div class=\"c_1 w1c h42 gs385\"><div class=\"t_1 m0_1 xd_1 h5_1 y3e5 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a </div></div><div class=\"c_1 w7e h42 gs386\"><div class=\"t_1 m0_1 x4c h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w16 h42 gs382\"><div class=\"t_1 m0_1 x2e h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">en valor </div></div><div class=\"c_1 w1c h42 gs387\"><div class=\"t_1 m0_1 x2c h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Traspasos </div></div><div class=\"c_1 w1c h42 gs383\"><div class=\"t_1 m0_1 x2c h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2022 </div></div><div class=\"c_1 w16 h42 gs384\"><div class=\"t_1 m0_1 x2e h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">efectivo </div></div><div class=\"c_1 w1c h42 gs385\"><div class=\"t_1 m0_1 x2c h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w16 h42 gs382\"><div class=\"t_1 m0_1 x4d h5_1 y393 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">razonable </div></div><div class=\"c_1 w7e h7_1 gs388\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos financiero<span class=\"__1 _10\"></span>s no corrien<span class=\"__1 _10\"></span>tes (Nota 12) </div></div><div class=\"c_1 w1c h7_1 gs389\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">32.902  </div></div><div class=\"c_1 w16 h7_1 gs38a\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.994  </div></div><div class=\"c_1 w1c h7_1 gs38b\"><div class=\"t_1 m0_1 x48 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(15.003) </div></div><div class=\"c_1 w16 h7_1 gs38c\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs38d\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.893  </div></div><div class=\"c_1 w7e h7_1 gs38e\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deudores comer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iale<span class=\"__1 _16\"></span>s y otras cuentas a <span class=\"__1 _10\"></span>cobrar (Nota 15) </div></div><div class=\"c_1 w1c h7_1 gs38f\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.996  </div></div><div class=\"c_1 w16 h7_1 gs390\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w1c h7_1 gs391\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.003  </div></div><div class=\"c_1 w16 h7_1 gs392\"><div class=\"t_1 m0_1 x48 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(31.801) </div></div><div class=\"c_1 w1c h7_1 gs393\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.198  </div></div><div class=\"c_1 w7e h7_1 gs394\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w1c h7_1 gs395\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">62.898  </div></div><div class=\"c_1 w16 h7_1 gs396\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.994  </div></div><div class=\"c_1 w1c h7_1 gs397\"><div class=\"t_1 m0_1 x19_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16 h7_1 gs398\"><div class=\"t_1 m0_1 x48 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(31.801) </div></div><div class=\"c_1 w1c h7_1 gs399\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">34.091  </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4be ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _13\"></span>flujos <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>efec<span class=\"__1 _13\"></span>tivo <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>l<span class=\"lsc_1\">os</span> <span class=\"__1 _13\"></span>ej<span class=\"__1 _13\"></span>ercicios <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>202<span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>recibido <span class=\"__1 _13\"></span>pr<span class=\"__1 _13\"></span>incipalmente <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Covis. <span class=\"__1 _13\"></span>L<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4bf ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2024 <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>orresponden <span class=\"__1 _21\"></span>\u00ednte<span class=\"__1 _13\"></span>gramente <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>royalties, <span class=\"__1 _16\"></span>mie<span class=\"__1 _13\"></span>ntras <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>corres<span class=\"__1 _13\"></span>pond<span class=\"lse_1\">\u00eda</span>n <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>3 <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>tram<span class=\"__1 _13\"></span>os </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4c0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">mencionados anteriorme<span class=\"__1 _13\"></span>nte (<span class=\"ls7_1\">13,8</span> m<span class=\"__1 _13\"></span>illones de euros) y el resto a roy<span class=\"__1 _13\"></span>alties (18,0 millo<span class=\"__1 _13\"></span>nes de euros).  </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x21_1 h16_1 y4d8 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos a coste amortiza<span class=\"__1 _13\"></span>do </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4d9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _e\"> </span>activos <span class=\"__1 _e\"> </span>a <span class=\"__1 _e\"> </span>cos<span class=\"__1 _13\"></span>te <span class=\"__1 _d\"> </span>amort<span class=\"__1 _13\"></span>izado <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>comp<span class=\"__1 _13\"></span>onen <span class=\"__1 _e\"> </span>principalmente <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>fi<span class=\"__1 _13\"></span>anzas <span class=\"__1 _d\"> </span>a  largo <span class=\"__1 _e\"> </span>plazo<span class=\"__1 _13\"></span>. <span class=\"__1 _e\"> </span>A  31 <span class=\"__1 _d\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4da ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>2023<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>exist<span class=\"lse_1\">\u00eda<span class=\"__1 _13\"></span></span>n <span class=\"__1 _12\"></span>unos <span class=\"__1 _14\"></span>pr\u00e9stamos <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>sociedad <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>vendi<span class=\"__1 _13\"></span>\u00f3 <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>2<span class=\"__1 _13\"></span>021 <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>sociedad </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4db ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dependiente <span class=\"__1 _14\"></span>ThermiGen <span class=\"__1 _19\"></span>LLC. <span class=\"__1 _14\"></span>(Celling <span class=\"__1 _14\"></span>Aesthet<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cs <span class=\"__1 _14\"></span>LLC <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>otras <span class=\"__1 _14\"></span>sociedades <span class=\"__1 _14\"></span>vinculadas)<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>est<span class=\"ls7_1\">aba</span>n </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4dc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">totalmente <span class=\"__1 _16\"></span>deteriorados<span class=\"__1 _13\"></span>. <span class=\"__1 _21\"></span>A <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nales <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2024, <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ha <span class=\"__1 _16\"></span>llegado <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>un <span class=\"__1 _16\"></span>acuerdo <span class=\"__1 _16\"></span>con <span class=\"__1 _10\"></span>dicha <span class=\"__1 _16\"></span>sociedad <span class=\"__1 _16\"></span>para liquidar </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4dd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _d\"> </span>deuda <span class=\"__1 _d\"> </span>pendiente, <span class=\"__1 _d\"> </span>mediante <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>cual <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>han <span class=\"__1 _19\"></span>co<span class=\"__1 _13\"></span>brado <span class=\"__1 _d\"> </span><span class=\"ls7_1\">0,5</span> <span class=\"__1 _d\"> </span>mill<span class=\"__1 _13\"></span>ones <span class=\"__1 _19\"></span>de <span class=\"__1 _e\"> </span>d\u00f3lares <span class=\"__1 _d\"> </span>(equivalente <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span><span class=\"ls7_1\">0,5</span> </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4de ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones de euros). De este modo, <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>ha dado de baja esta deuda y <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mpacto positivo <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _10\"></span>el cobro se </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4df ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ha <span class=\"__1 _d\"> </span>registrado <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>ep\u00edgra<span class=\"__1 _13\"></span>fe <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>Otros <span class=\"__1 _d\"> </span>ingresos <span class=\"__1 _d\"> </span>financieros<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>cuenta <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>ganancias </div></div><div class=\"c_1 w1_1 h0_1 gs369\"><div class=\"t_1 m0_1 x1_1 h1_1 y4e0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidada (Nota <span class=\"lsc_1\">22<span class=\"lsd_1\">).</span></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs39b\"><div class=\"t_1 m0_1 x21_1 h16_1 y4e1 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inversiones financi<span class=\"__1 _13\"></span>eras corrientes </div></div><div class=\"c_1 w1_1 h0_1 gs39b\"><div class=\"t_1 m0_1 x1_1 h1_1 yde_1 ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"ls0_1\">31 de diciembr<span class=\"__1 _13\"></span>e de 2024, este ep\u00edgraf<span class=\"__1 _13\"></span>e incluye principalmente intereses <span class=\"__1 _13\"></span>devengados pendientes de </span></div></div><div class=\"c_1 w1_1 h0_1 gs39b\"><div class=\"t_1 m0_1 x1_1 h1_1 y4e2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cobro y fianzas a corto plazo. En el caso <span class=\"__1 _10\"></span>de inversiones<span class=\"__1 _13\"></span> a corto plazo <span class=\"__1 _10\"></span>que no cumplan con los criterios </div></div><div class=\"c_1 w1_1 h0_1 gs39b\"><div class=\"t_1 m0_1 x1_1 h1_1 y4e3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">para <span class=\"__1 _21\"></span>ser <span class=\"__1 _16\"></span>consider<span class=\"__1 _13\"></span>ados <span class=\"__1 _21\"></span>equivalentes <span class=\"__1 _16\"></span>al <span class=\"__1 _21\"></span>ef<span class=\"__1 _13\"></span>ectivo <span class=\"__1 _16\"></span>(Nota <span class=\"__1 _16\"></span><span class=\"lsc_1\">13<span class=\"ls0_1\">), <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>clasifican <span class=\"__1 _16\"></span>en <span class=\"__1 _21\"></span>es<span class=\"__1 _13\"></span>te <span class=\"__1 _21\"></span>ep\u00edgrafe. <span class=\"__1 _16\"></span>L<span class=\"__1 _13\"></span>as <span class=\"__1 _21\"></span>inversiones </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs39b\"><div class=\"t_1 m0_1 x1_1 h1_1 y47_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">realizadas durante e<span class=\"__1 _13\"></span>l ejercicio 2024 deven<span class=\"__1 _13\"></span>garon un tipo de inter\u00e9s me<span class=\"__1 _13\"></span>dio del <span class=\"ls7_1\">3,6</span>% (4,1% e<span class=\"__1 _13\"></span>n 2023<span class=\"lsd_1\">).</span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs39d\"><div class=\"t_1 m0_1 x1_1 h15_1 y4e4 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">13.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Efectivo y otros <span class=\"__1 _13\"></span>activos l\u00edquidos </span></div></div><div class=\"c_1 w1_1 h0_1 gs39d\"><div class=\"t_1 m0_1 x1_1 h1_1 y4e5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El efectivo <span class=\"__1 _13\"></span>y equivalentes <span class=\"__1 _13\"></span>al efectivo incl<span class=\"__1 _13\"></span>uyen el efectiv<span class=\"__1 _13\"></span>o en <span class=\"__1 _13\"></span>caja, los <span class=\"__1 _13\"></span>dep\u00f3sitos a l<span class=\"__1 _13\"></span>a vista en e<span class=\"__1 _13\"></span>ntidades </div></div><div class=\"c_1 w1_1 h0_1 gs39d\"><div class=\"t_1 m0_1 x1_1 h1_1 y4e6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de cr\u00e9dito y otras inversiones a corto plazo <span class=\"__1 _10\"></span>de gran liquidez con un vencimiento original de tres meses </div></div><div class=\"c_1 w1_1 h0_1 gs39d\"><div class=\"t_1 m0_1 x1_1 h1_1 y4e7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">o  menos<span class=\"ls9_1\">,  </span>seg\u00fan  detallado  e<span class=\"__1 _13\"></span>n  la  Nota <span class=\"__1 _b_1\"> </span>5-<span class=\"ls7_1\">h)</span>,de  otro  mo<span class=\"__1 _13\"></span>do  se  consideran<span class=\"__1 _13\"></span>  inversiones  financieras<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs39d\"><div class=\"t_1 m0_1 x1_1 h1_1 y4e8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">corrientes. </div></div><div class=\"c_1 w1_1 h0_1 gs39d\"><div class=\"t_1 m0_1 x1_1 h1_1 y4e9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Parte de <span class=\"__1 _13\"></span>las cuentas <span class=\"__1 _13\"></span>bancarias <span class=\"__1 _13\"></span>son remuneradas<span class=\"__1 _13\"></span>, con <span class=\"__1 _13\"></span><span class=\"ls7_1\">un </span>inter\u00e9s<span class=\"__1 _13\"></span> medio d<span class=\"__1 _13\"></span>evengado del <span class=\"__1 _13\"></span><span class=\"ls7_1\">1,8</span>% en<span class=\"__1 _13\"></span> 2024 </div></div><div class=\"c_1 w1_1 h0_1 gs39d\"><div class=\"t_1 m0_1 x1_1 h1_1 y4ea ff1_1 fs0_1 fc0_1 sc0_1 lsd_1 ws0_1\">(2<span class=\"ls0_1\">,5% en 2023). </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "14.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Existencias<span class=\"__1 _13\"></span> </span>La composici\u00f3n de est<span class=\"__1 _13\"></span>e ep\u00edgrafe a 31 de <span class=\"__1 _13\"></span>diciembre de 2024<span class=\"__1 _13\"></span> y 2023 es la siguiente:<span class=\"__1 _13\"></span> Miles de Euros 31/12/2024 31/12/2023 Materias prima<span class=\"__1 _10\"></span>s y de acondiciona<span class=\"__1 _16\"></span>miento 45.748  51.702  Productos en<span class=\"__1 _10\"></span> curso 29.283  23.280  Mercader\u00edas 14.393  14.711  Productos termina<span class=\"__1 _10\"></span>dos 82.267  77.677  Anticipos a pro<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>eed<span class=\"__1 _10\"></span>ores 92 <span class=\"ls0_1\"> </span>158 <span class=\"ls0_1\"> </span>Total 171.783  167.528  El saldo de existencias del cuadro anterior se presenta<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>neto de saldos<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>det<span class=\"__1 _13\"></span>eriorados por obsolescencia y <span class=\"__1 _13\"></span>lenta rotaci\u00f3n<span class=\"__1 _13\"></span>, que <span class=\"__1 _13\"></span><span class=\"ls7_1\">a <span class=\"__1 _13\"></span></span>31 <span class=\"__1 _13\"></span>de dicie<span class=\"__1 _13\"></span>mbre de <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y 2<span class=\"__1 _13\"></span>023 as<span class=\"__1 _13\"></span>cienden <span class=\"__1 _13\"></span><span class=\"ls7_1\">a <span class=\"__1 _13\"></span></span>13.685 <span class=\"lsf_1\">y <span class=\"__1 _13\"></span></span>12<span class=\"ls9_1\">.8<span class=\"ls7_1\">52</span></span> m<span class=\"__1 _13\"></span>il<span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>euros, respectivamente.<span class=\"__1 _13\"></span> No hay existencias s<span class=\"__1 _13\"></span>ujetas a garant\u00eda. <span class=\"lsb_1\">A <span class=\"__1 _13\"></span></span>31 de diciembre de 2<span class=\"__1 _13\"></span>024 y 2023 no exist\u00edan com<span class=\"__1 _13\"></span>promisos de compra de existencias <span class=\"__1 _13\"></span>de importe significativo.<span class=\"__1 _13\"></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs3b6\"><div class=\"t_1 m0_1 x1_1 h15_1 y4f8 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">15.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Deudores come<span class=\"__1 _13\"></span>rciales y otras cuentas a cobr<span class=\"__1 _13\"></span>ar </span></div></div><div class=\"c_1 w1_1 h0_1 gs3b6\"><div class=\"t_1 m0_1 x1_1 h1_1 y4f9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La composici\u00f3n de est<span class=\"__1 _13\"></span>e ep\u00edgrafe a 31 de <span class=\"__1 _13\"></span>diciembre de 2024<span class=\"__1 _13\"></span> y 2023 es la siguiente:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w81 h7_1 gs3b7\"><div class=\"t_1 m0_1 x29 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w5a h7_1 gs3b8\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w5d h7_1 gs3b9\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w82 h9_1 gs3ba\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Clientes por ven<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>as<span class=\"__1 _10\"></span> y prestaci\u00f3n d<span class=\"__1 _16\"></span>e servicios </div></div><div class=\"c_1 w5a h9_1 gs3bb\"><div class=\"t_1 m0_1 x13_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">120.816  </div></div><div class=\"c_1 w5d h9_1 gs3bc\"><div class=\"t_1 m0_1 x13_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">109.005  </div></div><div class=\"c_1 w82 h7_1 gs3bd\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuenta a cobr<span class=\"__1 _10\"></span>ar con Covis <span class=\"__1 _10\"></span>Pharma (No<span class=\"__1 _10\"></span>ta 12) </div></div><div class=\"c_1 w5a h7_1 gs3be\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.243  </div></div><div class=\"c_1 w5d h7_1 gs3bf\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.198  </div></div><div class=\"c_1 w82 h7_1 gs3c0\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros deudores <span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w5a h7_1 gs3c1\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">27.902  </div></div><div class=\"c_1 w5d h7_1 gs3c2\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.480  </div></div><div class=\"c_1 w82 h7_1 gs3c3\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Provisi\u00f3n por p\u00e9rd<span class=\"__1 _10\"></span>idas por de<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>er<span class=\"__1 _10\"></span>ioro </div></div><div class=\"c_1 w5a h7_1 gs3c4\"><div class=\"t_1 m0_1 x29 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.517) </div></div><div class=\"c_1 w5d h7_1 gs3c5\"><div class=\"t_1 m0_1 x29 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.185) </div></div><div class=\"c_1 w82 h7_1 gs3c6\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w5a h7_1 gs3c7\"><div class=\"t_1 m0_1 x13_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">151.444  </div></div><div class=\"c_1 w5d h7_1 gs3c8\"><div class=\"t_1 m0_1 x13_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">131.498  </div></div><div class=\"c_1 w1_1 h0_1 gs3b6\"><div class=\"t_1 m0_1 x1_1 h1_1 y503 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _12\"></span>saldo <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span><span class=\"ff5_1 lsd_1\">\u201cP</span>rov<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>si\u00f3n <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span><span class=\"ff5_1\">por <span class=\"__1 _14\"></span>deterioro\u201d</span> <span class=\"__1 _12\"></span>inc<span class=\"__1 _13\"></span>luye <span class=\"__1 _12\"></span><span class=\"ls7_1\">41</span>4 <span class=\"__1 _14\"></span>miles <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>31 <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>diciembre <span class=\"__1 _14\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs3b6\"><div class=\"t_1 m0_1 x1_1 h1_1 y504 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">2024<span class=\"ls0_1\"> (411 miles de eur<span class=\"__1 _13\"></span>os a 31 de diciembre de 2023) c<span class=\"__1 _13\"></span>omo consecuencia de la aplicaci\u00f3n del mod<span class=\"__1 _13\"></span>elo </span></div></div><div class=\"c_1 w1_1 h0_1 gs3b6\"><div class=\"t_1 m0_1 x1_1 h1_1 y505 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de \u201cp\u00e9rdida esperada\u201d (e<span class=\"__1 _13\"></span>nfoque simplificado) previsto <span class=\"__1 _13\"></span>en la NIIF 9 (Nota <span class=\"__1 _13\"></span><span class=\"ff1_1\">5-<span class=\"ls11_1\">i)</span>. <span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs3b6\"><div class=\"t_1 m0_1 x1_1 h1_1 y506 ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"__1 _12\"></span><span class=\"ls0_1\">continuac<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span>, <span class=\"__1 _12\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>detalla<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>saldo <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>deudor<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>su <span class=\"__1 _12\"></span>vencimi<span class=\"__1 _13\"></span>ento <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>31 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>diciembre<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de </span></div></div><div class=\"c_1 w1_1 h0_1 gs3b6\"><div class=\"t_1 m0_1 x1_1 h1_1 y507 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2024 y 2023: </div></div><div class=\"c_1 w84 h7_1 gs3c9\"><div class=\"t_1 m0_1 xc2 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w85 h12_1 gs3ca\"><div class=\"t_1 m0_1 x14_1 h5_1 y509 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Clientes por </div></div><div class=\"c_1 w86 h12_1 gs3cb\"><div class=\"t_1 m0_1 x2c h5_1 yb2_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuenta a cobrar<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w85 h12_1 gs3cc\"><div class=\"t_1 m0_1 x2e h5_1 yb2_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Correcciones </div></div><div class=\"c_1 w85 h12_1 gs3ca\"><div class=\"t_1 m0_1 x2b h5_1 yaf_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ventas y </div></div><div class=\"c_1 w86 h12_1 gs3cb\"><div class=\"t_1 m0_1 x10_1 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">con Covis </div></div><div class=\"c_1 w87 h12_1 gs3cd\"><div class=\"t_1 m0_1 x52 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros deudores<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w85 h12_1 gs3cc\"><div class=\"t_1 m0_1 x4d h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">valorativas por </div></div><div class=\"c_1 w87 h12_1 gs3ce\"><div class=\"t_1 m0_1 x4d h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total deudores<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w85 h12_1 gs3ca\"><div class=\"t_1 m0_1 x2e h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">prestaci\u00f3n de </div></div><div class=\"c_1 w86 h12_1 gs3cb\"><div class=\"t_1 m0_1 x2b h5_1 ya0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pharma </div></div><div class=\"c_1 w85 h12_1 gs3cc\"><div class=\"t_1 m0_1 x29 h5_1 ya0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">deterioro </div></div><div class=\"c_1 w85 h12_1 gs3ca\"><div class=\"t_1 m0_1 x29 h5_1 y3e9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">servicios </div></div><div class=\"c_1 w83 h7_1 gs3cf\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">No vencido </div></div><div class=\"c_1 w85 h7_1 gs3d0\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">95.713  </div></div><div class=\"c_1 w86 h7_1 gs3d1\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.243  </div></div><div class=\"c_1 w87 h7_1 gs3d2\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">27.902  </div></div><div class=\"c_1 w85 h7_1 gs3d3\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs3d4\"><div class=\"t_1 m0_1 x3f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">129.858  </div></div><div class=\"c_1 w83 h8_1 gs3d5\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Menos de 30 d\u00eda<span class=\"__1 _16\"></span>s </div></div><div class=\"c_1 w85 h8_1 gs3d6\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.774  </div></div><div class=\"c_1 w86 h8_1 gs3d7\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h8_1 gs3d8\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h8_1 gs3d9\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h8_1 gs3da\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.774  </div></div><div class=\"c_1 w83 h7_1 gs3db\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De 30 a 60 d\u00edas </div></div><div class=\"c_1 w85 h7_1 gs3dc\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.197  </div></div><div class=\"c_1 w86 h7_1 gs3dd\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs3de\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h7_1 gs3df\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(385)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w87 h7_1 gs3e0\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.812  </div></div><div class=\"c_1 w83 h7_1 gs3e1\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De 60 a 90 d\u00edas </div></div><div class=\"c_1 w85 h7_1 gs3e2\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">638 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w86 h7_1 gs3e3\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs3e4\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h7_1 gs3e5\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(638)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w87 h7_1 gs3e6\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w83 h7_1 gs3e7\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De 90 a 180 d<span class=\"__1 _10\"></span>\u00edas </div></div><div class=\"c_1 w85 h7_1 gs3e8\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.318  </div></div><div class=\"c_1 w86 h7_1 gs3e9\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs3ea\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h7_1 gs3eb\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.318) </div></div><div class=\"c_1 w87 h7_1 gs3ec\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w83 h8_1 gs3ed\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De 180 a 360 d<span class=\"__1 _16\"></span>\u00ed<span class=\"__1 _13\"></span>as </div></div><div class=\"c_1 w85 h8_1 gs3ee\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">383 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w86 h8_1 gs3ef\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h8_1 gs3f0\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h8_1 gs3f1\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(383)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w87 h8_1 gs3f2\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w83 h7_1 gs3f3\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e1s de 360 d\u00edas<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w85 h7_1 gs3f4\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">793 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w86 h7_1 gs3f5\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs3f6\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h7_1 gs3f7\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(793)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w87 h7_1 gs3f8\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w83 h7_1 gs3f9\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31/12/202<span class=\"__1 _10\"></span>4 </div></div><div class=\"c_1 w85 h7_1 gs3fa\"><div class=\"t_1 m0_1 x3f h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">120.816  </div></div><div class=\"c_1 w86 h7_1 gs3fb\"><div class=\"t_1 m0_1 x16_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.243  </div></div><div class=\"c_1 w87 h7_1 gs3fc\"><div class=\"t_1 m0_1 x7f h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">27.902  </div></div><div class=\"c_1 w85 h7_1 gs3fd\"><div class=\"t_1 m0_1 x84 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.517) </div></div><div class=\"c_1 w87 h7_1 gs3fe\"><div class=\"t_1 m0_1 x3f h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">151.444  </div></div><div class=\"c_1 w85 h13_1 gs400\"><div class=\"t_1 m0_1 x14_1 h5_1 y516 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Clientes por </div></div><div class=\"c_1 w86 h13_1 gs401\"><div class=\"t_1 m0_1 x2c h5_1 yb2_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuenta a cobrar<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w85 h13_1 gs402\"><div class=\"t_1 m0_1 x2e h5_1 yb2_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Correcciones </div></div><div class=\"c_1 w85 h13_1 gs400\"><div class=\"t_1 m0_1 x2b h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ventas y </div></div><div class=\"c_1 w86 h13_1 gs401\"><div class=\"t_1 m0_1 x10_1 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">con Covis </div></div><div class=\"c_1 w87 h13_1 gs403\"><div class=\"t_1 m0_1 x52 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros deudores<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w85 h13_1 gs402\"><div class=\"t_1 m0_1 x4d h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">valorativas por </div></div><div class=\"c_1 w87 h13_1 gs404\"><div class=\"t_1 m0_1 x4d h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total deudores<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w85 h13_1 gs400\"><div class=\"t_1 m0_1 x2e h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">prestaci\u00f3n de </div></div><div class=\"c_1 w86 h13_1 gs401\"><div class=\"t_1 m0_1 x2b h5_1 y518 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pharma </div></div><div class=\"c_1 w85 h13_1 gs402\"><div class=\"t_1 m0_1 x29 h5_1 y518 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">deterioro </div></div><div class=\"c_1 w85 h13_1 gs400\"><div class=\"t_1 m0_1 x29 h5_1 y3e9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">servicios </div></div><div class=\"c_1 w83 h7_1 gs405\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">No vencido </div></div><div class=\"c_1 w85 h7_1 gs406\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">89.694  </div></div><div class=\"c_1 w86 h7_1 gs407\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.198  </div></div><div class=\"c_1 w87 h7_1 gs408\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.480  </div></div><div class=\"c_1 w85 h7_1 gs409\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs40a\"><div class=\"t_1 m0_1 x3f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">114.372  </div></div><div class=\"c_1 w83 h8_1 gs40b\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Menos de 30 d\u00eda<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w85 h8_1 gs40c\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.098  </div></div><div class=\"c_1 w86 h8_1 gs40d\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h8_1 gs40e\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h8_1 gs40f\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h8_1 gs410\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.098  </div></div><div class=\"c_1 w83 h7_1 gs411\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De 30 a 60 d\u00edas </div></div><div class=\"c_1 w85 h7_1 gs412\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.437  </div></div><div class=\"c_1 w86 h7_1 gs413\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs414\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h7_1 gs415\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs416\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.437  </div></div><div class=\"c_1 w83 h7_1 gs417\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De 60 a 90 d\u00edas </div></div><div class=\"c_1 w85 h7_1 gs418\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.342  </div></div><div class=\"c_1 w86 h7_1 gs419\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs41a\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h7_1 gs41b\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs41c\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.342  </div></div><div class=\"c_1 w83 h7_1 gs41d\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De 90 a 180 d<span class=\"__1 _10\"></span>\u00edas </div></div><div class=\"c_1 w85 h7_1 gs41e\"><div class=\"t_1 m0_1 x77 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.575  </div></div><div class=\"c_1 w86 h7_1 gs41f\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h7_1 gs420\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h7_1 gs421\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.326) </div></div><div class=\"c_1 w87 h7_1 gs422\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">249 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w83 h8_1 gs423\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">De 180 a 360 d<span class=\"__1 _16\"></span>\u00ed<span class=\"__1 _13\"></span>as </div></div><div class=\"c_1 w85 h8_1 gs424\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">574 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w86 h8_1 gs425\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 h8_1 gs426\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 h8_1 gs427\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(574)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w87 h8_1 gs428\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w83 ha_1 gs429\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e1s de 360 d\u00edas<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w85 ha_1 gs42a\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">285 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w86 ha_1 gs42b\"><div class=\"t_1 m0_1 x1b_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w87 ha_1 gs42c\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w85 ha_1 gs42d\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(285)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w87 ha_1 gs42e\"><div class=\"t_1 m0_1 xc4 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w83 h7_1 gs42f\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31/12/202<span class=\"__1 _10\"></span>3 </div></div><div class=\"c_1 w85 h7_1 gs430\"><div class=\"t_1 m0_1 x3f h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">109.005  </div></div><div class=\"c_1 w86 h7_1 gs431\"><div class=\"t_1 m0_1 x84 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.198  </div></div><div class=\"c_1 w87 h7_1 gs432\"><div class=\"t_1 m0_1 x7f h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.480  </div></div><div class=\"c_1 w85 h7_1 gs433\"><div class=\"t_1 m0_1 x84 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.185) </div></div><div class=\"c_1 w87 h7_1 gs434\"><div class=\"t_1 m0_1 x3f h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">131.498  </div></div><div class=\"c_1 w1_1 h0_1 gs435\"><div class=\"t_1 m0_1 x1_1 h1_1 y51e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">No <span class=\"__1 _13\"></span>existe <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>oncentraci\u00f3n <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cr\u00e9d<span class=\"__1 _13\"></span>ito <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>resp<span class=\"__1 _13\"></span>ecto <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>uentas <span class=\"__1 _13\"></span>comerciales <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>cobrar, <span class=\"__1 _12\"></span>dado </div></div><div class=\"c_1 w1_1 h0_1 gs435\"><div class=\"t_1 m0_1 x1_1 h1_1 y51f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>tiene <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>elevado <span class=\"__1 _19\"></span>n\u00famero<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>entes. <span class=\"__1 _d\"> </span>El <span class=\"__1 _14\"></span>grueso <span class=\"__1 _19\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>stribuci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>especialidades </div></div><div class=\"c_1 w1_1 h0_1 gs435\"><div class=\"t_1 m0_1 x1_1 h1_1 y520 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9uticas <span class=\"__1 _13\"></span>se r<span class=\"__1 _13\"></span>ealiza a <span class=\"__1 _13\"></span>trav\u00e9s <span class=\"__1 _13\"></span>de distribuidor<span class=\"__1 _13\"></span>es y <span class=\"__1 _13\"></span>mayoristas, <span class=\"__1 _13\"></span>por lo<span class=\"__1 _13\"></span> que <span class=\"__1 _13\"></span>la e<span class=\"__1 _13\"></span>xposici\u00f3n del<span class=\"__1 _13\"></span> Grupo <span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs435\"><div class=\"t_1 m0_1 x1_1 h1_1 y521 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">minoristas es muy<span class=\"__1 _13\"></span> reducida. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "15.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Deudores come<span class=\"__1 _13\"></span>rciales y otras cuentas a cobr<span class=\"__1 _13\"></span>ar </span>La composici\u00f3n de est<span class=\"__1 _13\"></span>e ep\u00edgrafe a 31 de <span class=\"__1 _13\"></span>diciembre de 2024<span class=\"__1 _13\"></span> y 2023 es la siguiente:<span class=\"__1 _13\"></span> Miles de Euros 31/12/2024 31/12/2023 Clientes por ven<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>as<span class=\"__1 _10\"></span> y prestaci\u00f3n d<span class=\"__1 _16\"></span>e servicios 120.816  109.005  Cuenta a cobr<span class=\"__1 _10\"></span>ar con Covis <span class=\"__1 _10\"></span>Pharma (No<span class=\"__1 _10\"></span>ta 12) 6.243  13.198  Otros deudores <span class=\"__1 _16\"></span> 27.902  11.480  Provisi\u00f3n por p\u00e9rd<span class=\"__1 _10\"></span>idas por de<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>er<span class=\"__1 _10\"></span>ioro (3.517) (2.185) Total 151.444  131.498  El <span class=\"__1 _12\"></span>saldo <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span><span class=\"ff5_1 lsd_1\">\u201cP</span>rov<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>si\u00f3n <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>p\u00e9rdidas <span class=\"__1 _14\"></span><span class=\"ff5_1\">por <span class=\"__1 _14\"></span>deterioro\u201d</span> <span class=\"__1 _12\"></span>inc<span class=\"__1 _13\"></span>luye <span class=\"__1 _12\"></span><span class=\"ls7_1\">41</span>4 <span class=\"__1 _14\"></span>miles <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>31 <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>diciembre <span class=\"__1 _14\"></span>de 2024<span class=\"ls0_1\"> (411 miles de eur<span class=\"__1 _13\"></span>os a 31 de diciembre de 2023) c<span class=\"__1 _13\"></span>omo consecuencia de la aplicaci\u00f3n del mod<span class=\"__1 _13\"></span>elo </span>de \u201cp\u00e9rdida esperada\u201d (e<span class=\"__1 _13\"></span>nfoque simplificado) previsto <span class=\"__1 _13\"></span>en la NIIF 9 (Nota <span class=\"__1 _13\"></span><span class=\"ff1_1\">5-<span class=\"ls11_1\">i)</span>. <span class=\"__1 _13\"></span> </span>A <span class=\"__1 _12\"></span><span class=\"ls0_1\">continuac<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span>, <span class=\"__1 _12\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>detalla<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>saldo <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>deudor<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>funci\u00f3n <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>su <span class=\"__1 _12\"></span>vencimi<span class=\"__1 _13\"></span>ento <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>31 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>diciembre<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de </span>2024 y 2023: Miles de euros<span class=\"__1 _10\"></span> Clientes por Cuenta a cobrar<span class=\"__1 _10\"></span> Correcciones ventas y con Covis Otros deudores<span class=\"__1 _16\"></span> valorativas por Total deudores<span class=\"__1 _10\"></span> prestaci\u00f3n de Pharma deterioro servicios No vencido 95.713  6.243  27.902  - 129.858  Menos de 30 d\u00eda<span class=\"__1 _16\"></span>s 18.774  - - - 18.774  De 30 a 60 d\u00edas 3.197  - - (385)<span class=\"ls0_1\"> </span>2.812  De 60 a 90 d\u00edas 638 <span class=\"ls0_1\"> </span>- - (638)<span class=\"ls0_1\"> </span>- De 90 a 180 d<span class=\"__1 _10\"></span>\u00edas 1.318  - - (1.318) - De 180 a 360 d<span class=\"__1 _16\"></span>\u00ed<span class=\"__1 _13\"></span>as 383 <span class=\"ls0_1\"> </span>- - (383)<span class=\"ls0_1\"> </span>- M\u00e1s de 360 d\u00edas<span class=\"__1 _10\"></span> 793 <span class=\"ls0_1\"> </span>- - (793)<span class=\"ls0_1\"> </span>- Saldo a 31/12/202<span class=\"__1 _10\"></span>4 120.816  6.243  27.902  (3.517) 151.444 Miles de euros<span class=\"__1 _55\"> </span><span class=\"__1 _10\"></span>Clientes por Cuenta a cobrar<span class=\"__1 _10\"></span> Correcciones ventas y con Covis Otros deudores<span class=\"__1 _16\"></span> valorativas por Total deudores<span class=\"__1 _10\"></span> prestaci\u00f3n de Pharma deterioro servicios No vencido 89.694  13.198  11.480  - 114.372  Menos de 30 d\u00eda<span class=\"__1 _10\"></span>s 12.098  - - - 12.098  De 30 a 60 d\u00edas 3.437  - - - 3.437  De 60 a 90 d\u00edas 1.342  - - - 1.342  De 90 a 180 d<span class=\"__1 _10\"></span>\u00edas 1.575  - - (1.326) 249 <span class=\"ls0_1\"> </span>De 180 a 360 d<span class=\"__1 _16\"></span>\u00ed<span class=\"__1 _13\"></span>as 574 <span class=\"ls0_1\"> </span>- - (574)<span class=\"ls0_1\"> </span>- M\u00e1s de 360 d\u00edas<span class=\"__1 _10\"></span> 285 <span class=\"ls0_1\"> </span>- - (285)<span class=\"ls0_1\"> </span>- Saldo a 31/12/202<span class=\"__1 _10\"></span>3 109.005  13.198  11.480  (2.185) 131.498  No <span class=\"__1 _13\"></span>existe <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>oncentraci\u00f3n <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cr\u00e9d<span class=\"__1 _13\"></span>ito <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>resp<span class=\"__1 _13\"></span>ecto <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>uentas <span class=\"__1 _13\"></span>comerciales <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>cobrar, <span class=\"__1 _12\"></span>dado que <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>tiene <span class=\"__1 _14\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>elevado <span class=\"__1 _19\"></span>n\u00famero<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>entes. <span class=\"__1 _d\"> </span>El <span class=\"__1 _14\"></span>grueso <span class=\"__1 _19\"> </span>de <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>stribuci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>especialidades farmac\u00e9uticas <span class=\"__1 _13\"></span>se r<span class=\"__1 _13\"></span>ealiza a <span class=\"__1 _13\"></span>trav\u00e9s <span class=\"__1 _13\"></span>de distribuidor<span class=\"__1 _13\"></span>es y <span class=\"__1 _13\"></span>mayoristas, <span class=\"__1 _13\"></span>por lo<span class=\"__1 _13\"></span> que <span class=\"__1 _13\"></span>la e<span class=\"__1 _13\"></span>xposici\u00f3n del<span class=\"__1 _13\"></span> Grupo <span class=\"__1 _13\"></span>a minoristas es muy<span class=\"__1 _13\"></span> reducida. El <span class=\"__1 _d\"> </span>porcent<span class=\"__1 _13\"></span>aje <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>aldos <span class=\"__1 _d\"> </span>con <span class=\"__1 _e\"> </span>administrac<span class=\"__1 _13\"></span>iones <span class=\"__1 _d\"> </span>p\u00fablicas <span class=\"__1 _e\"> </span>por <span class=\"__1 _d\"> </span>n<span class=\"__1 _13\"></span>egocio <span class=\"__1 _d\"> </span>hospitalari<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>sobre <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>total <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span> Deudores <span class=\"ls7_1\">a </span>31 d<span class=\"__1 _13\"></span>e diciembre de 2024 as<span class=\"__1 _13\"></span>ciende al 4,7% (<span class=\"__1 _13\"></span>6,8% a 31 de diciembre del<span class=\"__1 _13\"></span> 2023<span class=\"lsd_1\">).</span> No existen garant\u00edas<span class=\"__1 _13\"></span> sobre los saldos de clientes.<span class=\"__1 _13\"></span> Los saldos <span class=\"__1 _13\"></span>deudores distintos<span class=\"__1 _13\"></span> a los del <span class=\"__1 _13\"></span>activo financier<span class=\"__1 _13\"></span>o vinculado con <span class=\"__1 _12\"></span>Covis <span class=\"__1 _13\"></span>(Nota <span class=\"ls7_1\">12</span>) <span class=\"__1 _13\"></span>se reflejan <span class=\"__1 _13\"></span>por el valor nominal, no exist<span class=\"__1 _13\"></span>iendo diferencias significativa<span class=\"__1 _13\"></span>s respecto al valor razonable de los m<span class=\"__1 _13\"></span>ismos.<span class=\"__1 _13\"></span> El ep\u00ed<span class=\"__1 _13\"></span>grafe de <span class=\"__1 _13\"></span>\u201cOtros <span class=\"__1 _13\"></span>deudores\u201d <span class=\"__1 _13\"></span>incluye la <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>pendiente <span class=\"__1 _13\"></span>de cobro <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span><span class=\"ff1_1\">os pr\u00e9s<span class=\"__1 _13\"></span>tamos vincula<span class=\"__1 _13\"></span>dos a <span class=\"__1 _13\"></span>la </span>investigaci\u00f3n otorga<span class=\"__1 _13\"></span>dos descritos en la Nota <span class=\"lsc_1\">19</span> <span class=\"ls7_1\">b)</span>.<span class=\"__1 _13\"></span> El <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>aldo <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>client<span class=\"__1 _13\"></span>es <span class=\"__1 _21\"></span>en <span class=\"__1 _10\"></span>moneda <span class=\"__1 _10\"></span>extranjera <span class=\"__1 _16\"></span>asci<span class=\"__1 _13\"></span>ende <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>34.757 miles <span class=\"__1 _21\"></span>de euros <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>31 de <span class=\"__1 _21\"></span>diciem<span class=\"__1 _13\"></span>bre <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>2<span class=\"__1 _13\"></span>024 (40.1<span class=\"lsc_1\">94</span> miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 de <span class=\"__1 _13\"></span>diciembre de <span class=\"__1 _13\"></span>2023). <span class=\"__1 _13\"></span>Dados los <span class=\"__1 _13\"></span>importes <span class=\"__1 _13\"></span>y vencim<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>tos <span class=\"__1 _13\"></span>asociados no<span class=\"__1 _13\"></span> se <span class=\"__1 _14\"></span>considera <span class=\"__1 _14\"></span>significativo <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>potencial <span class=\"__1 _19\"></span>impacto <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>variaci\u00f3n <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>pudiera <span class=\"__1 _14\"></span>derivar <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>tip<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e cambio. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h15_1 y52d ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">16.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Patrimonio neto<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x21_1 h16_1 y322 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Capital social<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y323 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El capital s<span class=\"__1 _13\"></span>ocial de la Soc<span class=\"__1 _13\"></span>iedad Dominante a <span class=\"__1 _13\"></span>31 de d<span class=\"__1 _13\"></span>iciembre de 2024 s<span class=\"__1 _13\"></span>e encuentra <span class=\"__1 _13\"></span>representado por </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y324 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">213.468.718 <span class=\"__1 _17\"> </span>acciones <span class=\"__1 _17\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>0,12 <span class=\"__1 _17\"> </span>euros <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _b_1\"> </span>nominal, <span class=\"__1 _17\"> </span>tota<span class=\"__1 _13\"></span>lmente <span class=\"__1 _b_1\"> </span>s<span class=\"__1 _13\"></span>uscritas <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>desembolsadas<span class=\"__1 _12\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y325 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(209.393.724 accion<span class=\"__1 _13\"></span>es a 31 de diciembre de 2023).<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y326 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Con <span class=\"__1 _21\"></span>fecha<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>12 <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ju<span class=\"__1 _13\"></span>nio <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>20<span class=\"__1 _13\"></span>24 <span class=\"__1 _21\"></span>fueron <span class=\"__1 _21\"></span>adm<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>tidas <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>cotiza<span class=\"__1 _13\"></span>ci\u00f3n <span class=\"__1 _21\"></span>4.074.994 <span class=\"__1 _21\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _21\"></span>nuevas <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>Sociedad<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y327 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dominante, <span class=\"__1 _13\"></span>procedentes d<span class=\"__1 _13\"></span>el dividendo <span class=\"__1 _13\"></span>flexible, e<span class=\"__1 _13\"></span>n las <span class=\"__1 _13\"></span>bolsas de <span class=\"__1 _13\"></span>valores de <span class=\"__1 _13\"></span>Barcelona, <span class=\"__1 _13\"></span>Madrid, B<span class=\"__1 _13\"></span>ilbao </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y328 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y <span class=\"__1 _d\"> </span>Va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>encia. <span class=\"__1 _e\"> </span>Dichas <span class=\"__1 _e\"> </span>accion<span class=\"__1 _13\"></span>es <span class=\"__1 _d\"> </span>eran <span class=\"__1 _d\"> </span>r<span class=\"__1 _13\"></span>epresentativas <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _d\"> </span>titulares<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>del <span class=\"__1 _e\"> </span>91,5% <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _d\"> </span>derec<span class=\"__1 _13\"></span>hos <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y52e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">asignaci\u00f3n gratuita que op<span class=\"__1 _10\"></span>taron por recibir nuevas <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _10\"></span>en lugar de<span class=\"__1 _10\"></span> efectivo. Como consecuencia, </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y48e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _14\"></span>capital <span class=\"__1 _14\"></span>socia<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Sociedad <span class=\"__1 _19\"></span>Dominante <span class=\"__1 _14\"></span>tr<span class=\"__1 _13\"></span>as <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>ampliaci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>apital <span class=\"__1 _14\"></span>liberada <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>incre<span class=\"__1 _13\"></span>ment\u00f3 <span class=\"__1 _14\"></span>en </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y48f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">488.999,28 euro<span class=\"lsf_1\">s.</span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y52f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Con <span class=\"__1 _10\"></span>fecha <span class=\"__1 _10\"></span>7 <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>j<span class=\"__1 _13\"></span>unio <span class=\"__1 _16\"></span>de 2023 <span class=\"__1 _16\"></span>fueron admitidas <span class=\"__1 _16\"></span>a cotizaci\u00f3n <span class=\"__1 _16\"></span>3.<span class=\"__1 _13\"></span>488.113 <span class=\"__1 _16\"></span>acciones nuevas <span class=\"__1 _10\"></span>de la <span class=\"__1 _16\"></span>Sociedad </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y530 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dominante, <span class=\"__1 _13\"></span>procedentes d<span class=\"__1 _13\"></span>el dividendo <span class=\"__1 _13\"></span>flexible, e<span class=\"__1 _13\"></span>n las <span class=\"__1 _13\"></span>bolsas de <span class=\"__1 _13\"></span>valores de <span class=\"__1 _13\"></span>Barcelona, <span class=\"__1 _13\"></span>Madrid, B<span class=\"__1 _13\"></span>ilbao </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y492 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y <span class=\"__1 _d\"> </span>Va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>encia. <span class=\"__1 _e\"> </span>Dichas <span class=\"__1 _e\"> </span>accion<span class=\"__1 _13\"></span>es <span class=\"__1 _d\"> </span>eran <span class=\"__1 _d\"> </span>r<span class=\"__1 _13\"></span>epresentativas <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>titulares<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>del <span class=\"__1 _e\"> </span>92,2% <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>derechos <span class=\"__1 _e\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y493 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">asignaci\u00f3n gratuita que op<span class=\"__1 _10\"></span>taron por recibir nuevas <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _10\"></span>en lugar de<span class=\"__1 _10\"></span> efectivo. Como consecuencia, </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y531 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _13\"></span>capital <span class=\"__1 _13\"></span>social <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _13\"></span>Dominante <span class=\"__1 _13\"></span>tras <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>ampliaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _13\"></span>liberada <span class=\"__1 _13\"></span>vio <span class=\"__1 _13\"></span>incrementado <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y532 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">418.573,56 euros.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y494 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Posteriormente, <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>12 de <span class=\"__1 _13\"></span>junio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>se emitieron <span class=\"__1 _13\"></span>24.390.<span class=\"__1 _13\"></span>243 acciones<span class=\"__1 _13\"></span> pertenec<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>tes <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y495 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">misma <span class=\"__1 _16\"></span>clas<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>erie <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>acciones <span class=\"__1 _16\"></span>actua<span class=\"__1 _13\"></span>lmente <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>ci<span class=\"__1 _13\"></span>rculaci\u00f3n, <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>edio <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>apo<span class=\"__1 _13\"></span>rtaciones <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>inerarias </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y533 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>exclusi\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>derecho <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>susc<span class=\"__1 _13\"></span>ripci\u00f3n <span class=\"__1 _13\"></span>preferente <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>accionistas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad, <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>trav\u00e9s <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y534 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">una <span class=\"__1 _12\"></span>colocac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _12\"></span>privada <span class=\"__1 _14\"></span>di<span class=\"__1 _10\"></span>rigida <span class=\"__1 _14\"></span>exclusivamente <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>inversores <span class=\"__1 _14\"></span>cual<span class=\"__1 _10\"></span>ificados. <span class=\"__1 _12\"></span>Dic<span class=\"__1 _13\"></span>ha <span class=\"__1 _12\"></span>colocaci\u00f3n <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>cerr\u00f3 </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y535 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">finalmente <span class=\"__1 _14\"></span>con<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>precio <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>si\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>8,2 <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"></span>por <span class=\"__1 _19\"></span>acci\u00f3n, <span class=\"__1 _14\"></span>sup<span class=\"__1 _13\"></span>oniendo <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>esembolso <span class=\"__1 _14\"></span>total <span class=\"__1 _14\"></span>de<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">199.999.992,6 <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>uros. <span class=\"__1 _14\"></span>Una <span class=\"__1 _14\"></span>vez <span class=\"__1 _14\"></span>deducidos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>costes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>ampliaci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>capita<span class=\"__1 _13\"></span>l, <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>total <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>fon<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">percibidos <span class=\"__1 _13\"></span>por la<span class=\"__1 _13\"></span> Sociedad <span class=\"__1 _13\"></span>Dominante<span class=\"__1 _13\"></span> ha <span class=\"__1 _13\"></span>ascendido <span class=\"__1 _13\"></span>a 197,8<span class=\"__1 _13\"></span> millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _13\"></span>Como consec<span class=\"__1 _13\"></span>uencia,<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el capital social de l<span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>Sociedad Dominante<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>tras esta ampliaci<span class=\"__1 _13\"></span>\u00f3n de capital se ha visto <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ncrementado en </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.926.829,16 eur<span class=\"__1 _13\"></span>os, ascendiendo a 31 de<span class=\"__1 _13\"></span> di<span class=\"__1 _10\"></span>ciembre d<span class=\"__1 _13\"></span>e 2023 a 25.127.246,88 eu<span class=\"__1 _13\"></span>ros. </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y129_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Al <span class=\"__1 _16\"></span>31 <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>dici<span class=\"__1 _13\"></span>embre <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>2024 <span class=\"__1 _10\"></span>y <span class=\"__1 _16\"></span>2023, estaban <span class=\"__1 _16\"></span>admitidas a <span class=\"__1 _21\"></span>cot<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>zaci\u00f3n <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>las Bolsas <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>spa\u00f1olas <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>totalida<span class=\"__1 _13\"></span>d </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y12a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _19\"></span>las <span class=\"__1 _19\"></span>acciones <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>la <span class=\"__1 _d\"> </span>Sociedad <span class=\"__1 _19\"></span>Dominante, <span class=\"__1 _19\"></span>no <span class=\"__1 _19\"> </span>exist<span class=\"__1 _13\"></span>iendo <span class=\"__1 _14\"></span>n<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nguna <span class=\"__1 _19\"></span>res<span class=\"__1 _13\"></span>tricci\u00f3n <span class=\"__1 _14\"></span>estatutaria <span class=\"__1 _d\"> </span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>libre </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y12b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">transmisibilidad <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>\u00e9stas. <span class=\"__1 _12\"></span>Adicion<span class=\"__1 _13\"></span>almente, <span class=\"__1 _13\"></span>existen <span class=\"__1 _12\"></span>derechos <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>dquisici\u00f3n <span class=\"__1 _13\"></span>pref<span class=\"__1 _13\"></span>erente <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>opc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y12c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">compra y<span class=\"__1 _13\"></span> venta <span class=\"__1 _13\"></span>otorgados entre <span class=\"__1 _13\"></span>accionistas en <span class=\"__1 _13\"></span>\u00faltima <span class=\"__1 _13\"></span>instancia de <span class=\"__1 _13\"></span>la Socie<span class=\"__1 _13\"></span>dad Dominante <span class=\"__1 _13\"></span>respecto a<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 ya_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">las acc<span class=\"__1 _13\"></span>iones de <span class=\"__1 _13\"></span>uno <span class=\"__1 _13\"></span>de dic<span class=\"__1 _13\"></span>hos accionistas <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con el<span class=\"__1 _13\"></span> contrat<span class=\"__1 _13\"></span>o entre <span class=\"__1 _13\"></span>accionistas <span class=\"__1 _13\"></span>suscrito e<span class=\"__1 _13\"></span>l 28 </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y27f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de mayo de 2007. <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y12e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _14\"></span>acc<span class=\"__1 _13\"></span>ionistas <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>t<span class=\"__1 _13\"></span>itularidad <span class=\"__1 _14\"></span>significat<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>va <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>capital <span class=\"__1 _14\"></span>soc<span class=\"__1 _13\"></span>ial <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>Almirall, <span class=\"__1 _19\"></span>S.A. <span class=\"__1 _19\"></span>tanto <span class=\"__1 _19\"></span>direct<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>como </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y12f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">indirecta, <span class=\"__1 _13\"></span>superior <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>3% <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>el c<span class=\"__1 _13\"></span>apital <span class=\"__1 _13\"></span>social, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onocimiento <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _13\"></span>Domin<span class=\"__1 _13\"></span>ante, <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y130_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>i<span class=\"__1 _13\"></span>nformaci\u00f3n <span class=\"__1 _13\"></span>contenida <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>re<span class=\"__1 _13\"></span>gistros <span class=\"__1 _12\"></span>oficiales <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a Co<span class=\"__1 _13\"></span>misi\u00f3n <span class=\"__1 _13\"></span>Nacional <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>M<span class=\"__1 _13\"></span>ercado </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y131_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de Valores al 31 de <span class=\"__1 _13\"></span>diciembre de 2024 y 2<span class=\"__1 _13\"></span>023, son los siguientes:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w89 h8_1 gs43a\"><div class=\"t_1 m0_1 x4a h10_1 y21_1 ff4_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nombre o denomina<span class=\"__1 _16\"></span>ci\u00f3n social  </div></div><div class=\"c_1 w8a h8_1 gs43b\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">% Participaci\u00f3<span class=\"__1 _10\"></span>n </div></div><div class=\"c_1 w8b h8_1 gs43c\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">% Participaci\u00f3<span class=\"__1 _10\"></span>n </div></div><div class=\"c_1 w89 h7_1 gs43d\"><div class=\"t_1 m0_1 x53 h10_1 y21_1 ff4_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">del titular directo de<span class=\"__1 _16\"></span> la participaci\u00f3n </div></div><div class=\"c_1 w8a h7_1 gs43e\"><div class=\"t_1 m0_1 x14_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w8b h7_1 gs43f\"><div class=\"t_1 m0_1 x14_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w89 h7_1 gs440\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo Plafin, S.<span class=\"__1 _10\"></span>A. </div></div><div class=\"c_1 w8a h7_1 gs441\"><div class=\"t_1 m0_1 xc6 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">44,5% </div></div><div class=\"c_1 w8b h7_1 gs442\"><div class=\"t_1 m0_1 xc6 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">44,5% </div></div><div class=\"c_1 w89 h7_1 gs443\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo Corp<span class=\"__1 _10\"></span>orativo Landon, S<span class=\"__1 _10\"></span>.L. </div></div><div class=\"c_1 w8a h7_1 gs444\"><div class=\"t_1 m0_1 xc6 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15,6% </div></div><div class=\"c_1 w8b h7_1 gs445\"><div class=\"t_1 m0_1 xc6 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15,6% </div></div><div class=\"c_1 w89 h7_1 gs446\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Norbel Inver<span class=\"__1 _10\"></span>siones </div></div><div class=\"c_1 w8a h7_1 gs447\"><div class=\"t_1 m0_1 x19_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5,1% </div></div><div class=\"c_1 w8b h7_1 gs448\"><div class=\"t_1 m0_1 x19_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5,1% </div></div><div class=\"c_1 w89 h8_1 gs449\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Wellington Mana<span class=\"__1 _10\"></span>gement </div></div><div class=\"c_1 w8a h8_1 gs44a\"><div class=\"t_1 m0_1 x46 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w8b h8_1 gs44b\"><div class=\"t_1 m0_1 x19_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5,0% </div></div><div class=\"c_1 w89 h8_1 gs44c\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w8a h8_1 gs44d\"><div class=\"t_1 m0_1 xc6 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">65,2% </div></div><div class=\"c_1 w8b h8_1 gs44e\"><div class=\"t_1 m0_1 xc6 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">70,2% </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y53e ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"__1 _12\"></span><span class=\"ls0_1\">31 <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>diciembre <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>2024 <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2<span class=\"__1 _13\"></span>023, <span class=\"__1 _12\"></span>no <span class=\"__1 _12\"></span>ex<span class=\"__1 _13\"></span>iste <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>nocimiento <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>parte<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>Sociedad <span class=\"__1 _14\"></span>Dominante <span class=\"__1 _12\"></span>de </span></div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y53f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">otras <span class=\"__1 _14\"></span>participaciones <span class=\"__1 _14\"></span>iguales<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>superiores <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>3% <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>capi<span class=\"__1 _10\"></span>tal <span class=\"__1 _14\"></span>social, <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>derechos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>voto <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y540 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sociedad <span class=\"__1 _13\"></span>Dominante <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>siendo <span class=\"__1 _13\"></span>inferiores <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>porcentaje <span class=\"__1 _13\"></span>establecido, <span class=\"__1 _13\"></span>permitan <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>er una <span class=\"__1 _13\"></span>influencia<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y541 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">notable en la Soc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>edad Do<span class=\"__1 _13\"></span>mi<span class=\"__1 _16\"></span>n<span class=\"__1 _13\"></span>ante. </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x21_1 h16_1 y542 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reserva legal<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y289 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La reserva <span class=\"__1 _13\"></span>legal podr\u00e1 uti<span class=\"__1 _13\"></span>li<span class=\"__1 _16\"></span>z<span class=\"__1 _13\"></span>arse para <span class=\"__1 _13\"></span>aumentar el capit<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> en <span class=\"__1 _13\"></span>la parte de <span class=\"__1 _13\"></span>su saldo q<span class=\"__1 _13\"></span>ue exceda del <span class=\"__1 _13\"></span>10% </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y28a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del c<span class=\"__1 _13\"></span>apital y<span class=\"__1 _13\"></span>a au<span class=\"__1 _13\"></span>mentado. <span class=\"__1 _13\"></span>Salvo <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la final<span class=\"__1 _13\"></span>idad men<span class=\"__1 _13\"></span>cionada a<span class=\"__1 _13\"></span>nteriormente, y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>mientras <span class=\"__1 _13\"></span>no sup<span class=\"__1 _13\"></span>ere el </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y28b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">20% <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>apital <span class=\"__1 _13\"></span>social, <span class=\"__1 _12\"></span>esta <span class=\"__1 _13\"></span>res<span class=\"__1 _13\"></span>erva <span class=\"__1 _13\"></span>s\u00f3lo <span class=\"__1 _13\"></span>podr\u00e1<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>destin<span class=\"__1 _13\"></span>arse <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>compensac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p\u00e9rd<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>das <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>siempre </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y28c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que no existan otras r<span class=\"__1 _13\"></span>eservas disponibles suficientes p<span class=\"__1 _13\"></span>ara este fin.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y543 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _14\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>4.<span class=\"__1 _13\"></span>275 <span class=\"__1 _14\"></span>miles<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>euros <span class=\"__1 _d\"> </span>qu<span class=\"__1 _10\"></span>e <span class=\"__1 _19\"></span>presenta <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>sta <span class=\"__1 _14\"></span>cuenta <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>31 <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>dicie<span class=\"__1 _13\"></span>mbre <span class=\"__1 _14\"></span>de <span class=\"__1 _d\"> </span>2024 <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>2023 </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y544 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">corresponde al <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>aldo <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la reserva legal <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>Sociedad<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>Dominante<span class=\"__1 _13\"></span>, que no <span class=\"__1 _16\"></span>se encuentra dotada en su </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y545 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">totalidad. </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x21_1 h16_1 y290 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Prima de emisi\u00f3n<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y546 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La Ley de Sociedades de Capital permite expresame<span class=\"__1 _13\"></span>nte <span class=\"__1 _10\"></span>la utilizaci\u00f3n del saldo de la prima de emisi\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y3d5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">para <span class=\"__1 _12\"></span>amp<span class=\"__1 _13\"></span>liar <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>apital <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>no <span class=\"__1 _12\"></span>estab<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ece <span class=\"__1 _12\"></span>res<span class=\"__1 _13\"></span>tricci\u00f3n <span class=\"__1 _12\"></span>es<span class=\"__1 _13\"></span>pec\u00edfica <span class=\"__1 _12\"></span>alguna <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>cuanto<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>isponibilidad <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y3d6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dicho saldo.  </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y547 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Como <span class=\"__1 _16\"></span>consecuenci<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>aument<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>capital <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>ibe<span class=\"__1 _10\"></span>rado <span class=\"__1 _16\"></span>fr<span class=\"__1 _13\"></span>uto <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>div<span class=\"__1 _13\"></span>idendo <span class=\"__1 _21\"></span>flexibl<span class=\"__1 _13\"></span>e, <span class=\"__1 _21\"></span>esta <span class=\"__1 _16\"></span>partid<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>ha <span class=\"__1 _16\"></span>visto<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y548 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">incrementada <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>difere<span class=\"__1 _13\"></span>ncia <span class=\"__1 _21\"></span>entre <span class=\"__1 _16\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>valor <span class=\"__1 _16\"></span>nominal <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _16\"></span>acciones <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>valor<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>equivalente <span class=\"__1 _16\"></span>al <span class=\"__1 _16\"></span>divide<span class=\"__1 _13\"></span>nd<span class=\"__1 _10\"></span>o, </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y549 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que asciende a 36.<span class=\"__1 _13\"></span><span class=\"ls7_1\">00</span>8 miles de euros. </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y54a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tras esta <span class=\"__1 _16\"></span>ampliaci<span class=\"lsc_1\">\u00f3n</span> de <span class=\"__1 _10\"></span>capital el <span class=\"__1 _16\"></span>sal<span class=\"__1 _13\"></span>do <span class=\"__1 _16\"></span>de la <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>artida <span class=\"__1 _16\"></span>de prima de <span class=\"__1 _16\"></span>emisi\u00f3n asciende<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>581.874 miles de </div></div><div class=\"c_1 w1_1 h0_1 gs439\"><div class=\"t_1 m0_1 x1_1 h1_1 y54b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros a 31 de dicie<span class=\"__1 _13\"></span>mbre de 2024 (545.86<span class=\"__1 _13\"></span>6 miles de euros a 31 de d<span class=\"__1 _13\"></span>iciembre de 2023<span class=\"lsd_1\">).</span> </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x21_1 h16_1 y125_1 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras reservas </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y17c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El desglose de esta c<span class=\"__1 _13\"></span>uenta es el siguiente:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w8e h7_1 gs451\"><div class=\"t_1 m0_1 x2b h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w8f h8_1 gs452\"><div class=\"t_1 m0_1 x50 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w90 h8_1 gs453\"><div class=\"t_1 m0_1 x50 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w8d h8_1 gs454\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas Invers<span class=\"__1 _16\"></span>iones Canarias </div></div><div class=\"c_1 w8f h8_1 gs455\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.485  </div></div><div class=\"c_1 w90 h8_1 gs456\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.485  </div></div><div class=\"c_1 w8d h7_1 gs457\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reserva capital<span class=\"__1 _10\"></span> amortizado </div></div><div class=\"c_1 w8f h7_1 gs458\"><div class=\"t_1 m0_1 x3b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">30.540  </div></div><div class=\"c_1 w90 h7_1 gs459\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">30.540  </div></div><div class=\"c_1 w8d h7_1 gs45a\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reserva fusi\u00f3n </div></div><div class=\"c_1 w8f h7_1 gs45b\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.588  </div></div><div class=\"c_1 w90 h7_1 gs45c\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.588  </div></div><div class=\"c_1 w8d h7_1 gs45d\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reserva de re<span class=\"__1 _10\"></span>valorizaci\u00f3n </div></div><div class=\"c_1 w8f h7_1 gs45e\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.539  </div></div><div class=\"c_1 w90 h7_1 gs45f\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.539  </div></div><div class=\"c_1 w8d h8_1 gs460\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reserva para pago<span class=\"__1 _16\"></span>s basados en accion<span class=\"__1 _10\"></span>es </div></div><div class=\"c_1 w8f h8_1 gs461\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.127  </div></div><div class=\"c_1 w90 h8_1 gs462\"><div class=\"t_1 m0_1 x97 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w8d h7_1 gs463\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras reserva<span class=\"__1 _10\"></span>s voluntarias </div></div><div class=\"c_1 w8f h7_1 gs464\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">720.102  </div></div><div class=\"c_1 w90 h7_1 gs465\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">820.041  </div></div><div class=\"c_1 w8d ha_1 gs466\"><div class=\"t_1 m0_1 x12_1 h5_1 y40e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Subtotal otras reserv<span class=\"__1 _16\"></span>as de la Sociedad Do<span class=\"__1 _16\"></span>minante </div></div><div class=\"c_1 w8f ha_1 gs467\"><div class=\"t_1 m0_1 x13_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">762.381  </div></div><div class=\"c_1 w90 ha_1 gs468\"><div class=\"t_1 m0_1 x13_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">861.193  </div></div><div class=\"c_1 w8d h7_1 gs469\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas en socied<span class=\"__1 _10\"></span>ades consolid<span class=\"__1 _16\"></span>adas </div></div><div class=\"c_1 w8f h7_1 gs46a\"><div class=\"t_1 m0_1 x3b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">79.329  </div></div><div class=\"c_1 w90 h7_1 gs46b\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">57.649  </div></div><div class=\"c_1 w8d h7_1 gs46c\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Acciones propias </div></div><div class=\"c_1 w8f h7_1 gs46d\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.781) </div></div><div class=\"c_1 w90 h7_1 gs46e\"><div class=\"t_1 m0_1 x3b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.858) </div></div><div class=\"c_1 w8d h7_1 gs46f\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total otras rese<span class=\"__1 _10\"></span>rvas  </div></div><div class=\"c_1 w8f h7_1 gs470\"><div class=\"t_1 m0_1 x13_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">838.929  </div></div><div class=\"c_1 w90 h7_1 gs471\"><div class=\"t_1 m0_1 x13_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">915.984  </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Conforme <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>lo <span class=\"__1 _14\"></span>descrit<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"></span>N<span class=\"__1 _13\"></span>ota <span class=\"__1 _19\"></span>5-<span class=\"lsf_1\">s)</span>, <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>2024 <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _19\"></span>Grupo <span class=\"__1 _19\"></span>ha <span class=\"__1 _19\"></span>esta<span class=\"__1 _13\"></span>blecido <span class=\"__1 _14\"></span>un<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"> </span>nuevos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>planes <span class=\"__1 _d\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y133_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">retribuci\u00f3n  que  parcial<span class=\"__1 _13\"></span>mente  se  liquidar\u00e1n  mediant<span class=\"__1 _13\"></span>e  i<span class=\"__1 _16\"></span>ns<span class=\"__1 _13\"></span>trumentos  de  patrimonio. <span class=\"__1 _b_1\"> </span>En  el  ep\u00edgrafe </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y134_1 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u201c<span class=\"ff1_1\">Reserva para<span class=\"__1 _13\"></span> pagos bas<span class=\"__1 _13\"></span>ados en accio<span class=\"__1 _13\"></span>nes</span>\u201d s<span class=\"__1 _13\"></span>e encuentra e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> imp<span class=\"__1 _13\"></span>orte devengado<span class=\"__1 _13\"></span><span class=\"ff1_1\"> a 31<span class=\"__1 _13\"></span> de diciembre <span class=\"__1 _13\"></span>de </span></div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y135_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2024 por la parte <span class=\"__1 _13\"></span>que se liquidar\u00e1 en acc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones (no <span class=\"__1 _13\"></span>exist\u00edan estos planes a 31 de <span class=\"__1 _13\"></span>diciembre de 2023).<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y185 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adicionalmente, <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ste <span class=\"__1 _16\"></span>una <span class=\"__1 _16\"></span>limitac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>distribuci\u00f3n <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>reduzc<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>el <span class=\"__1 _16\"></span>saldo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>res<span class=\"__1 _13\"></span>ervas <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>un importe </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y32f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">inferior <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>total <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>aldos <span class=\"__1 _13\"></span>pendient<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>mortizaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _12\"></span>gastos <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>desarrollo<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Socieda<span class=\"__1 _13\"></span>d </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dominante, <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>a 31 <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>dici<span class=\"__1 _13\"></span>embre <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>2024<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>as<span class=\"__1 _13\"></span>cienden <span class=\"__1 _16\"></span>a 33<span class=\"__1 _10\"></span>,5 <span class=\"__1 _10\"></span>millones <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>euros<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>(<span class=\"__1 _13\"></span><span class=\"ls7_1\">14</span>,1 <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>euros<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a4 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">a <span class=\"ls0_1\">31 de diciembre<span class=\"__1 _13\"></span> de 2023<span class=\"ls18_1\">).</span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x62 h1_1 y551 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Reservas Inversion<span class=\"__1 _13\"></span>es Canarias </span></div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y552 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _d\"> </span>S<span class=\"__1 _10\"></span>ociedad <span class=\"__1 _d\"> </span>Dominante, <span class=\"__1 _19\"> </span>en <span class=\"__1 _d\"> </span>cumplimiento <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>los <span class=\"__1 _d\"> </span>requerimientos <span class=\"__1 _d\"> </span>de<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>Ley <span class=\"__1 _d\"> </span>19/1994, <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>para <span class=\"__1 _19\"> </span>pod<span class=\"__1 _13\"></span>er </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y3ca ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">beneficiarse <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>incentivos <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _13\"></span>esta<span class=\"__1 _13\"></span>blecidos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>dicha <span class=\"__1 _13\"></span>ley, <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>estina <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>esta <span class=\"__1 _13\"></span>reserv<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y3cb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">resultados <span class=\"__1 _14\"></span>obtenidos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>establec<span class=\"__1 _13\"></span>imiento <span class=\"__1 _12\"></span>situado <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>Canarias <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>R.I.C., <span class=\"__1 _14\"></span>teniendo <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>car\u00e1cter <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y3cc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">indisponible en tanto qu<span class=\"__1 _13\"></span>e los bienes en que se materi<span class=\"__1 _13\"></span>aliz\u00f3 deban permanecer en l<span class=\"__1 _13\"></span>a empresa.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y398 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El saldo de dicha reserv<span class=\"__1 _13\"></span>a al 31 de diciembre d<span class=\"__1 _13\"></span>e 2024 y 2023 asciende a<span class=\"__1 _13\"></span> 3.485 miles de euros.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x62 h1_1 y553 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Reservas por capita<span class=\"__1 _13\"></span>l amortizado </span></div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y554 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">De <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con el <span class=\"__1 _13\"></span>texto <span class=\"__1 _13\"></span>refundido <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la Ley <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Sociedades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Capital, <span class=\"__1 _13\"></span>s\u00f3lo s<span class=\"__1 _13\"></span>er\u00e1 <span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span>sible <span class=\"__1 _13\"></span>disponer <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y555 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">esta reserva con los m<span class=\"__1 _13\"></span>ismos requisitos exigidos para la reducc<span class=\"__1 _13\"></span>i\u00f3n del capital social.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y556 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El saldo de dicha reserv<span class=\"__1 _13\"></span>a al 31 de diciembre d<span class=\"__1 _13\"></span>e 2024 y 2023 asciende a<span class=\"__1 _13\"></span> 30.5<span class=\"lsc_1\">40</span> miles de euros.  </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x62 h1_1 y557 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Contrato de liquidez<span class=\"__1 _13\"></span> y autocartera </span></div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y558 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _19\"></span>Sociedad <span class=\"__1 _19\"></span>Dominante<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>mantiene <span class=\"__1 _19\"></span>un <span class=\"__1 _19\"></span>contr<span class=\"__1 _13\"></span>ato <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>liquidez <span class=\"__1 _19\"></span>con <span class=\"__1 _19\"></span>un<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>intermediario <span class=\"__1 _19\"></span>financi<span class=\"__1 _13\"></span>ero, <span class=\"__1 _14\"></span>efectivo<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y559 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">desde el 4 de marz<span class=\"__1 _13\"></span>o de 2019, con el objetivo<span class=\"__1 _13\"></span> de favorecer la liquid<span class=\"__1 _13\"></span>ez y regularidad en la cotizac<span class=\"__1 _13\"></span>i\u00f3n de </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y55a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">las <span class=\"__1 _13\"></span>acciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la Socieda<span class=\"__1 _13\"></span>d, dentro <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>l\u00edmites <span class=\"__1 _13\"></span>esta<span class=\"__1 _13\"></span>blecidos p<span class=\"__1 _13\"></span>or la <span class=\"__1 _13\"></span>Junta <span class=\"__1 _13\"></span>General <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Accionistas <span class=\"__1 _13\"></span>y </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y55b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">por l<span class=\"__1 _13\"></span>a normativa <span class=\"__1 _13\"></span>vigente, <span class=\"__1 _13\"></span>en part<span class=\"__1 _13\"></span>icular, la <span class=\"__1 _13\"></span>Circular <span class=\"__1 _13\"></span>1/2017, de<span class=\"__1 _13\"></span> 26 <span class=\"__1 _13\"></span>de abril, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la Comisi\u00f3n <span class=\"__1 _13\"></span>Nacional <span class=\"__1 _13\"></span>del </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y349 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Mercado <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Valores, <span class=\"__1 _13\"></span>sobre <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ontrato<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>liquidez. <span class=\"__1 _13\"></span>Dicho <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ontrato<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>supone <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Soc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>edad <span class=\"__1 _13\"></span>Dominante </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y34a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">posea <span class=\"__1 _13\"></span>a 31<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de 2024<span class=\"__1 _13\"></span> a<span class=\"__1 _13\"></span>utocartera q<span class=\"__1 _13\"></span>ue repres<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>ta <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>0,10% <span class=\"__1 _13\"></span>del capi<span class=\"__1 _13\"></span>tal social <span class=\"__1 _13\"></span>(<span class=\"ls7_1\">0,</span>0<span class=\"__1 _13\"></span>9% a <span class=\"__1 _13\"></span>31 </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y34b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de d<span class=\"__1 _13\"></span>iciembre de <span class=\"__1 _13\"></span>2023) <span class=\"__1 _13\"></span>y un<span class=\"__1 _13\"></span> valor <span class=\"__1 _13\"></span>nominal glo<span class=\"__1 _13\"></span>bal de <span class=\"__1 _13\"></span>24,6 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>(23,0 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y55c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diciembre <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>2023) <span class=\"__1 _e\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>que <span class=\"__1 _e\"> </span>han <span class=\"__1 _e\"> </span>sido <span class=\"__1 _e\"> </span>reg<span class=\"__1 _13\"></span>istradas <span class=\"__1 _d\"> </span>de  acuerdo <span class=\"__1 _d\"> </span>con <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>NIIF<span class=\"__1 _13\"></span>-UE. <span class=\"__1 _e\"> </span>El <span class=\"__1 _e\"> </span>prec<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>o <span class=\"__1 _e\"> </span>medio <span class=\"__1 _e\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y337 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">adquisici\u00f3n de di<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>has <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _16\"></span>ha sido de 8,4 <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>uros <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _16\"></span>(8,6 euros a 31 <span class=\"__1 _16\"></span>de diciembre de <span class=\"__1 _10\"></span>2023)<span class=\"lse_1\">. </span></div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y338 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las acciones de la <span class=\"__1 _13\"></span>Sociedad Dominante en s<span class=\"__1 _13\"></span>u poder tienen por objeto su ne<span class=\"__1 _13\"></span>gociaci\u00f3n en el mercado.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x21_1 h16_1 y34f ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ajustes de valoraci\u00f3n y <span class=\"__1 _13\"></span>otros </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y14b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _16\"></span>importe <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>este <span class=\"__1 _16\"></span>ep\u00edgr<span class=\"__1 _13\"></span>afe, <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>asci<span class=\"__1 _13\"></span>ende <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>-31.86<span class=\"__1 _13\"></span>7 <span class=\"__1 _16\"></span>miles <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>euros <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>31<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>diciembre de <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>-<span class=\"ls7_1\">33</span>.<span class=\"ls7_1\">20</span>5 </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y14c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">miles de euros a 31 <span class=\"__1 _13\"></span>de diciembre de 2023)<span class=\"__1 _13\"></span><span class=\"lse_1\">, </span>corresponde principalmente a<span class=\"__1 _13\"></span>: </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x1_1 h1_1 y55d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>P\u00e9rdidas <span class=\"__1 _13\"></span>actuariales <span class=\"__1 _13\"></span>acumuladas <span class=\"__1 _13\"></span>netas <span class=\"__1 _13\"></span>por rec\u00e1<span class=\"__1 _13\"></span>lcul<span class=\"__1 _10\"></span>os <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las valoraci<span class=\"__1 _13\"></span>ones de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x62 h1_1 y55e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">prestaciones <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>retiro <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>motivo <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>variaciones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>hip\u00f3tes<span class=\"__1 _13\"></span>is <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>c\u00e1lcu<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>o:<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>-21.775 <span class=\"__1 _14\"></span>mi<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>es <span class=\"__1 _14\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs450\"><div class=\"t_1 m0_1 x62 h1_1 y55f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros a 31 de dicie<span class=\"__1 _13\"></span>mbre de 2024 (-<span class=\"ls7_1\">23</span>.<span class=\"lsc_1\">11</span>3 miles d<span class=\"__1 _13\"></span>e euros a 31 de diciembre d<span class=\"__1 _13\"></span>e 2023). </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Activos financieros va<span class=\"__1 _13\"></span>lorados al valor razona<span class=\"__1 _13\"></span>ble con cambios en otro resu<span class=\"__1 _13\"></span>ltado global: <span class=\"__1 _13\"></span>de acuerdo </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x62 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">con <span class=\"__1 _16\"></span>la aplicaci\u00f3n <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>N<span class=\"__1 _13\"></span>IIF <span class=\"__1 _16\"></span>9 (ver <span class=\"__1 _16\"></span>Nota <span class=\"lsc_1\">12</span>), <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _16\"></span>registr\u00f3 <span class=\"__1 _10\"></span>en este <span class=\"__1 _16\"></span>ep\u00edgrafe las <span class=\"__1 _16\"></span>p\u00e9rdidas de <span class=\"__1 _16\"></span>valor<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x62 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>participadas <span class=\"__1 _13\"></span>Suneva <span class=\"__1 _13\"></span>Medical <span class=\"__1 _12\"></span>Inc. <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Dermelle <span class=\"__1 _13\"></span>LLC. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>saldo <span class=\"__1 _13\"></span>acumulado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>-<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x62 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.092 miles de euros<span class=\"__1 _13\"></span> al cierre de ambos ejerc<span class=\"__1 _13\"></span>icios. </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x21_1 h16_1 y129_1 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias de convers<span class=\"__1 _13\"></span>i\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x1_1 h1_1 yfa_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Este <span class=\"__1 _14\"></span>ep\u00edgrafe <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>balance <span class=\"__1 _14\"></span>consolidado <span class=\"__1 _14\"></span>adjunto <span class=\"__1 _14\"></span>recoge <span class=\"__1 _14\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>importe <span class=\"__1 _14\"></span>neto <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>diferencias <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>camb<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x1_1 h1_1 y229 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">originadas <span class=\"__1 _13\"></span>en la convers<span class=\"__1 _13\"></span>i\u00f3n a l<span class=\"__1 _13\"></span>a moneda d<span class=\"__1 _13\"></span>e presentaci<span class=\"__1 _13\"></span>\u00f3n del Grupo <span class=\"__1 _13\"></span>del patri<span class=\"__1 _13\"></span>monio de <span class=\"__1 _13\"></span>las sociedades </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que tienen una moned<span class=\"__1 _13\"></span>a funcional distinta del euro.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x1_1 h1_1 y274 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El deta<span class=\"__1 _13\"></span>lle por s<span class=\"__1 _13\"></span>ociedades d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> s<span class=\"__1 _13\"></span>aldo de <span class=\"__1 _13\"></span>este ep\u00ed<span class=\"__1 _13\"></span>grafe a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>31 de <span class=\"__1 _13\"></span>diciembre d<span class=\"__1 _13\"></span>e 2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2023 se <span class=\"__1 _13\"></span>presenta <span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x1_1 h1_1 y275 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">continuaci\u00f3n: </div></div><div class=\"c_1 w93 h7_1 gs474\"><div class=\"t_1 m0_1 x3b h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w90 h7_1 gs475\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w94 h7_1 gs476\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w92 h7_1 gs477\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall Inc / Al<span class=\"__1 _10\"></span>mirall LLC (EEUU)<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w90 h7_1 gs478\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">56.792 </div></div><div class=\"c_1 w94 h7_1 gs479\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">41.609 </div></div><div class=\"c_1 w92 h7_1 gs47a\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall Limited (U<span class=\"__1 _16\"></span>K) </div></div><div class=\"c_1 w90 h7_1 gs47b\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(238)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w94 h7_1 gs47c\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(956)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w92 h8_1 gs47d\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras sociedade<span class=\"__1 _10\"></span>s dependientes </div></div><div class=\"c_1 w90 h8_1 gs47e\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.854 </div></div><div class=\"c_1 w94 h8_1 gs47f\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.174 </div></div><div class=\"c_1 w92 h8_1 gs480\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total diferencias<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>de c<span class=\"__1 _16\"></span>onversi\u00f3n </div></div><div class=\"c_1 w90 h8_1 gs481\"><div class=\"t_1 m0_1 x2b h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">59.408 </div></div><div class=\"c_1 w94 h8_1 gs482\"><div class=\"t_1 m0_1 x2b h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">43.827 </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x1_1 h1_1 y568 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El movimiento de <span class=\"__1 _13\"></span>los ejercicios terminados<span class=\"__1 _13\"></span> el 31 de diciembre de 202<span class=\"__1 _13\"></span>4 y 2023 ha sido el siguient<span class=\"__1 _13\"></span>e: </div></div><div class=\"c_1 w94 hd_1 gs483\"><div class=\"t_1 m0_1 xb_1 h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de </div></div><div class=\"c_1 w94 hd_1 gs483\"><div class=\"t_1 m0_1 x14_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros </div></div><div class=\"c_1 w92 h7_1 gs484\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31 de <span class=\"__1 _10\"></span>diciembre de<span class=\"__1 _10\"></span> 2022 </div></div><div class=\"c_1 w94 h7_1 gs485\"><div class=\"t_1 m0_1 x2b h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">51.526 </div></div><div class=\"c_1 w92 h7_1 gs486\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n por difere<span class=\"__1 _10\"></span>ncias de <span class=\"__1 _10\"></span>cambio </div></div><div class=\"c_1 w94 h7_1 gs487\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(7.699) </div></div><div class=\"c_1 w92 ha_1 gs488\"><div class=\"t_1 m0_1 x12_1 h5_1 y56d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31 de <span class=\"__1 _10\"></span>diciembre de<span class=\"__1 _10\"></span> 2023 </div></div><div class=\"c_1 w94 ha_1 gs489\"><div class=\"t_1 m0_1 x2b h5_1 y56d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">43.827 </div></div><div class=\"c_1 w92 h7_1 gs48a\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n por difere<span class=\"__1 _10\"></span>ncias de <span class=\"__1 _10\"></span>cambio </div></div><div class=\"c_1 w94 h7_1 gs48b\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.581 </div></div><div class=\"c_1 w92 h8_1 gs48c\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo a 31 de <span class=\"__1 _10\"></span>diciembre de<span class=\"__1 _10\"></span> 2024 </div></div><div class=\"c_1 w94 h8_1 gs48d\"><div class=\"t_1 m0_1 x2b h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">59.408 </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x1_1 h1_1 y570 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El mov<span class=\"__1 _13\"></span>imiento de <span class=\"__1 _13\"></span>las difere<span class=\"__1 _13\"></span>ncias de <span class=\"__1 _13\"></span>conversi\u00f3n <span class=\"__1 _13\"></span>generadas en <span class=\"__1 _12\"></span>2024 <span class=\"__1 _13\"></span>y 2023 <span class=\"__1 _13\"></span>se d<span class=\"__1 _13\"></span>ebe a <span class=\"__1 _13\"></span>la variac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _13\"></span>por </div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x1_1 h1_1 y571 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diferencias <span class=\"__1 _13\"></span>de tipo de c<span class=\"__1 _13\"></span>ambio, princi<span class=\"__1 _13\"></span>palmente derivado <span class=\"__1 _13\"></span>de las sociedad<span class=\"__1 _13\"></span>es dependientes <span class=\"__1 _13\"></span>Almirall <span class=\"__1 _13\"></span>Inc. <span class=\"ls19_1\">y </span></div></div><div class=\"c_1 w1_1 h0_1 gs473\"><div class=\"t_1 m0_1 x1_1 h1_1 y3ee ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall LLC (ambas<span class=\"__1 _13\"></span> estadounidenses). </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Capital social<span class=\"__1 _13\"></span> El capital s<span class=\"__1 _13\"></span>ocial de la Soc<span class=\"__1 _13\"></span>iedad Dominante a <span class=\"__1 _13\"></span>31 de d<span class=\"__1 _13\"></span>iciembre de 2024 s<span class=\"__1 _13\"></span>e encuentra <span class=\"__1 _13\"></span>representado por 213.468.718 <span class=\"__1 _17\"> </span>acciones <span class=\"__1 _17\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>0,12 <span class=\"__1 _17\"> </span>euros <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _b_1\"> </span>nominal, <span class=\"__1 _17\"> </span>tota<span class=\"__1 _13\"></span>lmente <span class=\"__1 _b_1\"> </span>s<span class=\"__1 _13\"></span>uscritas <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>desembolsadas<span class=\"__1 _12\"></span> (209.393.724 accion<span class=\"__1 _13\"></span>es a 31 de diciembre de 2023).<span class=\"__1 _13\"></span> Con <span class=\"__1 _21\"></span>fecha<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>12 <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ju<span class=\"__1 _13\"></span>nio <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>20<span class=\"__1 _13\"></span>24 <span class=\"__1 _21\"></span>fueron <span class=\"__1 _21\"></span>adm<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>tidas <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>cotiza<span class=\"__1 _13\"></span>ci\u00f3n <span class=\"__1 _21\"></span>4.074.994 <span class=\"__1 _21\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _21\"></span>nuevas <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>Sociedad<span class=\"__1 _13\"></span> Dominante, <span class=\"__1 _13\"></span>procedentes d<span class=\"__1 _13\"></span>el dividendo <span class=\"__1 _13\"></span>flexible, e<span class=\"__1 _13\"></span>n las <span class=\"__1 _13\"></span>bolsas de <span class=\"__1 _13\"></span>valores de <span class=\"__1 _13\"></span>Barcelona, <span class=\"__1 _13\"></span>Madrid, B<span class=\"__1 _13\"></span>ilbao y <span class=\"__1 _d\"> </span>Va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>encia. <span class=\"__1 _e\"> </span>Dichas <span class=\"__1 _e\"> </span>accion<span class=\"__1 _13\"></span>es <span class=\"__1 _d\"> </span>eran <span class=\"__1 _d\"> </span>r<span class=\"__1 _13\"></span>epresentativas <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _d\"> </span>titulares<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>del <span class=\"__1 _e\"> </span>91,5% <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _d\"> </span>derec<span class=\"__1 _13\"></span>hos <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span> asignaci\u00f3n gratuita que op<span class=\"__1 _10\"></span>taron por recibir nuevas <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _10\"></span>en lugar de<span class=\"__1 _10\"></span> efectivo. Como consecuencia, el <span class=\"__1 _14\"></span>capital <span class=\"__1 _14\"></span>socia<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Sociedad <span class=\"__1 _19\"></span>Dominante <span class=\"__1 _14\"></span>tr<span class=\"__1 _13\"></span>as <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>ampliaci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>apital <span class=\"__1 _14\"></span>liberada <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>incre<span class=\"__1 _13\"></span>ment\u00f3 <span class=\"__1 _14\"></span>en 488.999,28 euro<span class=\"lsf_1\">s.</span> Con <span class=\"__1 _10\"></span>fecha <span class=\"__1 _10\"></span>7 <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>j<span class=\"__1 _13\"></span>unio <span class=\"__1 _16\"></span>de 2023 <span class=\"__1 _16\"></span>fueron admitidas <span class=\"__1 _16\"></span>a cotizaci\u00f3n <span class=\"__1 _16\"></span>3.<span class=\"__1 _13\"></span>488.113 <span class=\"__1 _16\"></span>acciones nuevas <span class=\"__1 _10\"></span>de la <span class=\"__1 _16\"></span>Sociedad Dominante, <span class=\"__1 _13\"></span>procedentes d<span class=\"__1 _13\"></span>el dividendo <span class=\"__1 _13\"></span>flexible, e<span class=\"__1 _13\"></span>n las <span class=\"__1 _13\"></span>bolsas de <span class=\"__1 _13\"></span>valores de <span class=\"__1 _13\"></span>Barcelona, <span class=\"__1 _13\"></span>Madrid, B<span class=\"__1 _13\"></span>ilbao y <span class=\"__1 _d\"> </span>Va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>encia. <span class=\"__1 _e\"> </span>Dichas <span class=\"__1 _e\"> </span>accion<span class=\"__1 _13\"></span>es <span class=\"__1 _d\"> </span>eran <span class=\"__1 _d\"> </span>r<span class=\"__1 _13\"></span>epresentativas <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>titulares<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>del <span class=\"__1 _e\"> </span>92,2% <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>derechos <span class=\"__1 _e\"> </span>de asignaci\u00f3n gratuita que op<span class=\"__1 _10\"></span>taron por recibir nuevas <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _10\"></span>en lugar de<span class=\"__1 _10\"></span> efectivo. Como consecuencia, el <span class=\"__1 _13\"></span>capital <span class=\"__1 _13\"></span>social <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _13\"></span>Dominante <span class=\"__1 _13\"></span>tras <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>ampliaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _13\"></span>liberada <span class=\"__1 _13\"></span>vio <span class=\"__1 _13\"></span>incrementado <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> 418.573,56 euros.<span class=\"__1 _13\"></span> Posteriormente, <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>12 de <span class=\"__1 _13\"></span>junio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>se emitieron <span class=\"__1 _13\"></span>24.390.<span class=\"__1 _13\"></span>243 acciones<span class=\"__1 _13\"></span> pertenec<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>tes <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la misma <span class=\"__1 _16\"></span>clas<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>erie <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>acciones <span class=\"__1 _16\"></span>actua<span class=\"__1 _13\"></span>lmente <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>ci<span class=\"__1 _13\"></span>rculaci\u00f3n, <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>edio <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>apo<span class=\"__1 _13\"></span>rtaciones <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>inerarias y <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>exclusi\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>derecho <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>susc<span class=\"__1 _13\"></span>ripci\u00f3n <span class=\"__1 _13\"></span>preferente <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>accionistas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad, <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>trav\u00e9s <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e una <span class=\"__1 _12\"></span>colocac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _12\"></span>privada <span class=\"__1 _14\"></span>di<span class=\"__1 _10\"></span>rigida <span class=\"__1 _14\"></span>exclusivamente <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>inversores <span class=\"__1 _14\"></span>cual<span class=\"__1 _10\"></span>ificados. <span class=\"__1 _12\"></span>Dic<span class=\"__1 _13\"></span>ha <span class=\"__1 _12\"></span>colocaci\u00f3n <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>cerr\u00f3 finalmente <span class=\"__1 _14\"></span>con<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>precio <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>si\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>8,2 <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"></span>por <span class=\"__1 _19\"></span>acci\u00f3n, <span class=\"__1 _14\"></span>sup<span class=\"__1 _13\"></span>oniendo <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>esembolso <span class=\"__1 _14\"></span>total <span class=\"__1 _14\"></span>de<span class=\"__1 _55\"> </span>199.999.992,6 <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>uros. <span class=\"__1 _14\"></span>Una <span class=\"__1 _14\"></span>vez <span class=\"__1 _14\"></span>deducidos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>costes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>ampliaci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>capita<span class=\"__1 _13\"></span>l, <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>total <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>fon<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s percibidos <span class=\"__1 _13\"></span>por la<span class=\"__1 _13\"></span> Sociedad <span class=\"__1 _13\"></span>Dominante<span class=\"__1 _13\"></span> ha <span class=\"__1 _13\"></span>ascendido <span class=\"__1 _13\"></span>a 197,8<span class=\"__1 _13\"></span> millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _13\"></span>Como consec<span class=\"__1 _13\"></span>uencia,<span class=\"__1 _55\"> </span>el capital social de l<span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>Sociedad Dominante<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>tras esta ampliaci<span class=\"__1 _13\"></span>\u00f3n de capital se ha visto <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ncrementado en 2.926.829,16 eur<span class=\"__1 _13\"></span>os, ascendiendo a 31 de<span class=\"__1 _13\"></span> di<span class=\"__1 _10\"></span>ciembre d<span class=\"__1 _13\"></span>e 2023 a 25.127.246,88 eu<span class=\"__1 _13\"></span>ros. Al <span class=\"__1 _16\"></span>31 <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>dici<span class=\"__1 _13\"></span>embre <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>2024 <span class=\"__1 _10\"></span>y <span class=\"__1 _16\"></span>2023, estaban <span class=\"__1 _16\"></span>admitidas a <span class=\"__1 _21\"></span>cot<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>zaci\u00f3n <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>las Bolsas <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>spa\u00f1olas <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>totalida<span class=\"__1 _13\"></span>d de <span class=\"__1 _19\"></span>las <span class=\"__1 _19\"></span>acciones <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>la <span class=\"__1 _d\"> </span>Sociedad <span class=\"__1 _19\"></span>Dominante, <span class=\"__1 _19\"></span>no <span class=\"__1 _19\"> </span>exist<span class=\"__1 _13\"></span>iendo <span class=\"__1 _14\"></span>n<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nguna <span class=\"__1 _19\"></span>res<span class=\"__1 _13\"></span>tricci\u00f3n <span class=\"__1 _14\"></span>estatutaria <span class=\"__1 _d\"> </span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>libre transmisibilidad <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>\u00e9stas. <span class=\"__1 _12\"></span>Adicion<span class=\"__1 _13\"></span>almente, <span class=\"__1 _13\"></span>existen <span class=\"__1 _12\"></span>derechos <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>dquisici\u00f3n <span class=\"__1 _13\"></span>pref<span class=\"__1 _13\"></span>erente <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>opc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _12\"></span>de compra y<span class=\"__1 _13\"></span> venta <span class=\"__1 _13\"></span>otorgados entre <span class=\"__1 _13\"></span>accionistas en <span class=\"__1 _13\"></span>\u00faltima <span class=\"__1 _13\"></span>instancia de <span class=\"__1 _13\"></span>la Socie<span class=\"__1 _13\"></span>dad Dominante <span class=\"__1 _13\"></span>respecto a<span class=\"__1 _13\"></span> las acc<span class=\"__1 _13\"></span>iones de <span class=\"__1 _13\"></span>uno <span class=\"__1 _13\"></span>de dic<span class=\"__1 _13\"></span>hos accionistas <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con el<span class=\"__1 _13\"></span> contrat<span class=\"__1 _13\"></span>o entre <span class=\"__1 _13\"></span>accionistas <span class=\"__1 _13\"></span>suscrito e<span class=\"__1 _13\"></span>l 28 de mayo de 2007. <span class=\"__1 _13\"></span> Los <span class=\"__1 _14\"></span>acc<span class=\"__1 _13\"></span>ionistas <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>t<span class=\"__1 _13\"></span>itularidad <span class=\"__1 _14\"></span>significat<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>va <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>capital <span class=\"__1 _14\"></span>soc<span class=\"__1 _13\"></span>ial <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>Almirall, <span class=\"__1 _19\"></span>S.A. <span class=\"__1 _19\"></span>tanto <span class=\"__1 _19\"></span>direct<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>como indirecta, <span class=\"__1 _13\"></span>superior <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>3% <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>el c<span class=\"__1 _13\"></span>apital <span class=\"__1 _13\"></span>social, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onocimiento <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _13\"></span>Domin<span class=\"__1 _13\"></span>ante, <span class=\"__1 _13\"></span>de acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>i<span class=\"__1 _13\"></span>nformaci\u00f3n <span class=\"__1 _13\"></span>contenida <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>re<span class=\"__1 _13\"></span>gistros <span class=\"__1 _12\"></span>oficiales <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a Co<span class=\"__1 _13\"></span>misi\u00f3n <span class=\"__1 _13\"></span>Nacional <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>M<span class=\"__1 _13\"></span>ercado de Valores al 31 de <span class=\"__1 _13\"></span>diciembre de 2024 y 2<span class=\"__1 _13\"></span>023, son los siguientes:<span class=\"__1 _13\"></span> Nombre o denomina<span class=\"__1 _16\"></span>ci\u00f3n social  % Participaci\u00f3<span class=\"__1 _10\"></span>n % Participaci\u00f3<span class=\"__1 _10\"></span>n del titular directo de<span class=\"__1 _16\"></span> la participaci\u00f3n 31/12/2024 31/12/2023 Grupo Plafin, S.<span class=\"__1 _10\"></span>A. 44,5% 44,5% Grupo Corp<span class=\"__1 _10\"></span>orativo Landon, S<span class=\"__1 _10\"></span>.L. 15,6% 15,6% Norbel Inver<span class=\"__1 _10\"></span>siones 5,1% 5,1% Wellington Mana<span class=\"__1 _10\"></span>gement - 5,0% Total 65,2% 70,2% A <span class=\"__1 _12\"></span><span class=\"ls0_1\">31 <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>diciembre <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>2024 <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2<span class=\"__1 _13\"></span>023, <span class=\"__1 _12\"></span>no <span class=\"__1 _12\"></span>ex<span class=\"__1 _13\"></span>iste <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>nocimiento <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>parte<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>Sociedad <span class=\"__1 _14\"></span>Dominante <span class=\"__1 _12\"></span>de </span>otras <span class=\"__1 _14\"></span>participaciones <span class=\"__1 _14\"></span>iguales<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>superiores <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>3% <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>capi<span class=\"__1 _10\"></span>tal <span class=\"__1 _14\"></span>social, <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>derechos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>voto <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la Sociedad <span class=\"__1 _13\"></span>Dominante <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>siendo <span class=\"__1 _13\"></span>inferiores <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>porcentaje <span class=\"__1 _13\"></span>establecido, <span class=\"__1 _13\"></span>permitan <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>er una <span class=\"__1 _13\"></span>influencia<span class=\"__1 _13\"></span> notable en la Soc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>edad Do<span class=\"__1 _13\"></span>mi<span class=\"__1 _16\"></span>n<span class=\"__1 _13\"></span>ante. Contrato de liquidez<span class=\"__1 _13\"></span> y autocartera La <span class=\"__1 _19\"></span>Sociedad <span class=\"__1 _19\"></span>Dominante<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>mantiene <span class=\"__1 _19\"></span>un <span class=\"__1 _19\"></span>contr<span class=\"__1 _13\"></span>ato <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>liquidez <span class=\"__1 _19\"></span>con <span class=\"__1 _19\"></span>un<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>intermediario <span class=\"__1 _19\"></span>financi<span class=\"__1 _13\"></span>ero, <span class=\"__1 _14\"></span>efectivo<span class=\"__1 _13\"></span> desde el 4 de marz<span class=\"__1 _13\"></span>o de 2019, con el objetivo<span class=\"__1 _13\"></span> de favorecer la liquid<span class=\"__1 _13\"></span>ez y regularidad en la cotizac<span class=\"__1 _13\"></span>i\u00f3n de las <span class=\"__1 _13\"></span>acciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la Socieda<span class=\"__1 _13\"></span>d, dentro <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>l\u00edmites <span class=\"__1 _13\"></span>esta<span class=\"__1 _13\"></span>blecidos p<span class=\"__1 _13\"></span>or la <span class=\"__1 _13\"></span>Junta <span class=\"__1 _13\"></span>General <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Accionistas <span class=\"__1 _13\"></span>y por l<span class=\"__1 _13\"></span>a normativa <span class=\"__1 _13\"></span>vigente, <span class=\"__1 _13\"></span>en part<span class=\"__1 _13\"></span>icular, la <span class=\"__1 _13\"></span>Circular <span class=\"__1 _13\"></span>1/2017, de<span class=\"__1 _13\"></span> 26 <span class=\"__1 _13\"></span>de abril, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la Comisi\u00f3n <span class=\"__1 _13\"></span>Nacional <span class=\"__1 _13\"></span>del Mercado <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Valores, <span class=\"__1 _13\"></span>sobre <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ontrato<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>liquidez. <span class=\"__1 _13\"></span>Dicho <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ontrato<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>supone <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Soc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>edad <span class=\"__1 _13\"></span>Dominante posea <span class=\"__1 _13\"></span>a 31<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de 2024<span class=\"__1 _13\"></span> a<span class=\"__1 _13\"></span>utocartera q<span class=\"__1 _13\"></span>ue repres<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>ta <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>0,10% <span class=\"__1 _13\"></span>del capi<span class=\"__1 _13\"></span>tal social <span class=\"__1 _13\"></span>(<span class=\"ls7_1\">0,</span>0<span class=\"__1 _13\"></span>9% a <span class=\"__1 _13\"></span>31 de d<span class=\"__1 _13\"></span>iciembre de <span class=\"__1 _13\"></span>2023) <span class=\"__1 _13\"></span>y un<span class=\"__1 _13\"></span> valor <span class=\"__1 _13\"></span>nominal glo<span class=\"__1 _13\"></span>bal de <span class=\"__1 _13\"></span>24,6 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>(23,0 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 de<span class=\"__1 _13\"></span> diciembre <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>2023) <span class=\"__1 _e\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>que <span class=\"__1 _e\"> </span>han <span class=\"__1 _e\"> </span>sido <span class=\"__1 _e\"> </span>reg<span class=\"__1 _13\"></span>istradas <span class=\"__1 _d\"> </span>de  acuerdo <span class=\"__1 _d\"> </span>con <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>NIIF<span class=\"__1 _13\"></span>-UE. <span class=\"__1 _e\"> </span>El <span class=\"__1 _e\"> </span>prec<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>o <span class=\"__1 _e\"> </span>medio <span class=\"__1 _e\"> </span>de adquisici\u00f3n de di<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>has <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _16\"></span>ha sido de 8,4 <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>uros <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _16\"></span>(8,6 euros a 31 <span class=\"__1 _16\"></span>de diciembre de <span class=\"__1 _10\"></span>2023)<span class=\"lse_1\">. </span>Las acciones de la <span class=\"__1 _13\"></span>Sociedad Dominante en s<span class=\"__1 _13\"></span>u poder tienen por objeto su ne<span class=\"__1 _13\"></span>gociaci\u00f3n en el mercado.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "Capital social<span class=\"__1 _13\"></span> El capital s<span class=\"__1 _13\"></span>ocial de la Soc<span class=\"__1 _13\"></span>iedad Dominante a <span class=\"__1 _13\"></span>31 de d<span class=\"__1 _13\"></span>iciembre de 2024 s<span class=\"__1 _13\"></span>e encuentra <span class=\"__1 _13\"></span>representado por 213.468.718 <span class=\"__1 _17\"> </span>acciones <span class=\"__1 _17\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>0,12 <span class=\"__1 _17\"> </span>euros <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>va<span class=\"__1 _13\"></span>lor <span class=\"__1 _b_1\"> </span>nominal, <span class=\"__1 _17\"> </span>tota<span class=\"__1 _13\"></span>lmente <span class=\"__1 _b_1\"> </span>s<span class=\"__1 _13\"></span>uscritas <span class=\"__1 _17\"> </span>y <span class=\"__1 _17\"> </span>desembolsadas<span class=\"__1 _12\"></span> (209.393.724 accion<span class=\"__1 _13\"></span>es a 31 de diciembre de 2023).<span class=\"__1 _13\"></span> Con <span class=\"__1 _21\"></span>fecha<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>12 <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>ju<span class=\"__1 _13\"></span>nio <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>20<span class=\"__1 _13\"></span>24 <span class=\"__1 _21\"></span>fueron <span class=\"__1 _21\"></span>adm<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>tidas <span class=\"__1 _16\"></span>a <span class=\"__1 _21\"></span>cotiza<span class=\"__1 _13\"></span>ci\u00f3n <span class=\"__1 _21\"></span>4.074.994 <span class=\"__1 _21\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _21\"></span>nuevas <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>la <span class=\"__1 _16\"></span>Sociedad<span class=\"__1 _13\"></span> Dominante, <span class=\"__1 _13\"></span>procedentes d<span class=\"__1 _13\"></span>el dividendo <span class=\"__1 _13\"></span>flexible, e<span class=\"__1 _13\"></span>n las <span class=\"__1 _13\"></span>bolsas de <span class=\"__1 _13\"></span>valores de <span class=\"__1 _13\"></span>Barcelona, <span class=\"__1 _13\"></span>Madrid, B<span class=\"__1 _13\"></span>ilbao y <span class=\"__1 _d\"> </span>Va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>encia. <span class=\"__1 _e\"> </span>Dichas <span class=\"__1 _e\"> </span>accion<span class=\"__1 _13\"></span>es <span class=\"__1 _d\"> </span>eran <span class=\"__1 _d\"> </span>r<span class=\"__1 _13\"></span>epresentativas <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _d\"> </span>titulares<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>del <span class=\"__1 _e\"> </span>91,5% <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _d\"> </span>derec<span class=\"__1 _13\"></span>hos <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span> asignaci\u00f3n gratuita que op<span class=\"__1 _10\"></span>taron por recibir nuevas <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _10\"></span>en lugar de<span class=\"__1 _10\"></span> efectivo. Como consecuencia, el <span class=\"__1 _14\"></span>capital <span class=\"__1 _14\"></span>socia<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Sociedad <span class=\"__1 _19\"></span>Dominante <span class=\"__1 _14\"></span>tr<span class=\"__1 _13\"></span>as <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>ampliaci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>apital <span class=\"__1 _14\"></span>liberada <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>incre<span class=\"__1 _13\"></span>ment\u00f3 <span class=\"__1 _14\"></span>en 488.999,28 euro<span class=\"lsf_1\">s.</span> Con <span class=\"__1 _10\"></span>fecha <span class=\"__1 _10\"></span>7 <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>j<span class=\"__1 _13\"></span>unio <span class=\"__1 _16\"></span>de 2023 <span class=\"__1 _16\"></span>fueron admitidas <span class=\"__1 _16\"></span>a cotizaci\u00f3n <span class=\"__1 _16\"></span>3.<span class=\"__1 _13\"></span>488.113 <span class=\"__1 _16\"></span>acciones nuevas <span class=\"__1 _10\"></span>de la <span class=\"__1 _16\"></span>Sociedad Dominante, <span class=\"__1 _13\"></span>procedentes d<span class=\"__1 _13\"></span>el dividendo <span class=\"__1 _13\"></span>flexible, e<span class=\"__1 _13\"></span>n las <span class=\"__1 _13\"></span>bolsas de <span class=\"__1 _13\"></span>valores de <span class=\"__1 _13\"></span>Barcelona, <span class=\"__1 _13\"></span>Madrid, B<span class=\"__1 _13\"></span>ilbao y <span class=\"__1 _d\"> </span>Va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>encia. <span class=\"__1 _e\"> </span>Dichas <span class=\"__1 _e\"> </span>accion<span class=\"__1 _13\"></span>es <span class=\"__1 _d\"> </span>eran <span class=\"__1 _d\"> </span>r<span class=\"__1 _13\"></span>epresentativas <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>titulares<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>del <span class=\"__1 _e\"> </span>92,2% <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>los <span class=\"__1 _e\"> </span>derechos <span class=\"__1 _e\"> </span>de asignaci\u00f3n gratuita que op<span class=\"__1 _10\"></span>taron por recibir nuevas <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _10\"></span>en lugar de<span class=\"__1 _10\"></span> efectivo. Como consecuencia, el <span class=\"__1 _13\"></span>capital <span class=\"__1 _13\"></span>social <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _13\"></span>Dominante <span class=\"__1 _13\"></span>tras <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>ampliaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _13\"></span>liberada <span class=\"__1 _13\"></span>vio <span class=\"__1 _13\"></span>incrementado <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span> 418.573,56 euros.<span class=\"__1 _13\"></span> Posteriormente, <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>fecha <span class=\"__1 _13\"></span>12 de <span class=\"__1 _13\"></span>junio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2023 <span class=\"__1 _13\"></span>se emitieron <span class=\"__1 _13\"></span>24.390.<span class=\"__1 _13\"></span>243 acciones<span class=\"__1 _13\"></span> pertenec<span class=\"__1 _13\"></span>ien<span class=\"__1 _10\"></span>tes <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la misma <span class=\"__1 _16\"></span>clas<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>erie <span class=\"__1 _21\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>las<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>acciones <span class=\"__1 _16\"></span>actua<span class=\"__1 _13\"></span>lmente <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>ci<span class=\"__1 _13\"></span>rculaci\u00f3n, <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>edio <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>apo<span class=\"__1 _13\"></span>rtaciones <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>inerarias y <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>exclusi\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>derecho <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>susc<span class=\"__1 _13\"></span>ripci\u00f3n <span class=\"__1 _13\"></span>preferente <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>accionistas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad, <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>trav\u00e9s <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e una <span class=\"__1 _12\"></span>colocac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _12\"></span>privada <span class=\"__1 _14\"></span>di<span class=\"__1 _10\"></span>rigida <span class=\"__1 _14\"></span>exclusivamente <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>inversores <span class=\"__1 _14\"></span>cual<span class=\"__1 _10\"></span>ificados. <span class=\"__1 _12\"></span>Dic<span class=\"__1 _13\"></span>ha <span class=\"__1 _12\"></span>colocaci\u00f3n <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>cerr\u00f3 finalmente <span class=\"__1 _14\"></span>con<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>precio <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>si\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>8,2 <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"></span>por <span class=\"__1 _19\"></span>acci\u00f3n, <span class=\"__1 _14\"></span>sup<span class=\"__1 _13\"></span>oniendo <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>esembolso <span class=\"__1 _14\"></span>total <span class=\"__1 _14\"></span>de<span class=\"__1 _55\"> </span>199.999.992,6 <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>uros. <span class=\"__1 _14\"></span>Una <span class=\"__1 _14\"></span>vez <span class=\"__1 _14\"></span>deducidos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>costes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>ampliaci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>capita<span class=\"__1 _13\"></span>l, <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>total <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>fon<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s percibidos <span class=\"__1 _13\"></span>por la<span class=\"__1 _13\"></span> Sociedad <span class=\"__1 _13\"></span>Dominante<span class=\"__1 _13\"></span> ha <span class=\"__1 _13\"></span>ascendido <span class=\"__1 _13\"></span>a 197,8<span class=\"__1 _13\"></span> millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros. <span class=\"__1 _13\"></span>Como consec<span class=\"__1 _13\"></span>uencia,<span class=\"__1 _55\"> </span>el capital social de l<span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>Sociedad Dominante<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>tras esta ampliaci<span class=\"__1 _13\"></span>\u00f3n de capital se ha visto <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ncrementado en 2.926.829,16 eur<span class=\"__1 _13\"></span>os, ascendiendo a 31 de<span class=\"__1 _13\"></span> di<span class=\"__1 _10\"></span>ciembre d<span class=\"__1 _13\"></span>e 2023 a 25.127.246,88 eu<span class=\"__1 _13\"></span>ros. Al <span class=\"__1 _16\"></span>31 <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>dici<span class=\"__1 _13\"></span>embre <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>2024 <span class=\"__1 _10\"></span>y <span class=\"__1 _16\"></span>2023, estaban <span class=\"__1 _16\"></span>admitidas a <span class=\"__1 _21\"></span>cot<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>zaci\u00f3n <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>las Bolsas <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>spa\u00f1olas <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>totalida<span class=\"__1 _13\"></span>d de <span class=\"__1 _19\"></span>las <span class=\"__1 _19\"></span>acciones <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>la <span class=\"__1 _d\"> </span>Sociedad <span class=\"__1 _19\"></span>Dominante, <span class=\"__1 _19\"></span>no <span class=\"__1 _19\"> </span>exist<span class=\"__1 _13\"></span>iendo <span class=\"__1 _14\"></span>n<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nguna <span class=\"__1 _19\"></span>res<span class=\"__1 _13\"></span>tricci\u00f3n <span class=\"__1 _14\"></span>estatutaria <span class=\"__1 _d\"> </span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>libre transmisibilidad <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>\u00e9stas. <span class=\"__1 _12\"></span>Adicion<span class=\"__1 _13\"></span>almente, <span class=\"__1 _13\"></span>existen <span class=\"__1 _12\"></span>derechos <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>dquisici\u00f3n <span class=\"__1 _13\"></span>pref<span class=\"__1 _13\"></span>erente <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>opc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones <span class=\"__1 _12\"></span>de compra y<span class=\"__1 _13\"></span> venta <span class=\"__1 _13\"></span>otorgados entre <span class=\"__1 _13\"></span>accionistas en <span class=\"__1 _13\"></span>\u00faltima <span class=\"__1 _13\"></span>instancia de <span class=\"__1 _13\"></span>la Socie<span class=\"__1 _13\"></span>dad Dominante <span class=\"__1 _13\"></span>respecto a<span class=\"__1 _13\"></span> las acc<span class=\"__1 _13\"></span>iones de <span class=\"__1 _13\"></span>uno <span class=\"__1 _13\"></span>de dic<span class=\"__1 _13\"></span>hos accionistas <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con el<span class=\"__1 _13\"></span> contrat<span class=\"__1 _13\"></span>o entre <span class=\"__1 _13\"></span>accionistas <span class=\"__1 _13\"></span>suscrito e<span class=\"__1 _13\"></span>l 28 de mayo de 2007. <span class=\"__1 _13\"></span> Los <span class=\"__1 _14\"></span>acc<span class=\"__1 _13\"></span>ionistas <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>t<span class=\"__1 _13\"></span>itularidad <span class=\"__1 _14\"></span>significat<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>va <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>capital <span class=\"__1 _14\"></span>soc<span class=\"__1 _13\"></span>ial <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>Almirall, <span class=\"__1 _19\"></span>S.A. <span class=\"__1 _19\"></span>tanto <span class=\"__1 _19\"></span>direct<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>como indirecta, <span class=\"__1 _13\"></span>superior <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>3% <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>el c<span class=\"__1 _13\"></span>apital <span class=\"__1 _13\"></span>social, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>tiene <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onocimiento <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _13\"></span>Domin<span class=\"__1 _13\"></span>ante, <span class=\"__1 _13\"></span>de acuerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>i<span class=\"__1 _13\"></span>nformaci\u00f3n <span class=\"__1 _13\"></span>contenida <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>re<span class=\"__1 _13\"></span>gistros <span class=\"__1 _12\"></span>oficiales <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a Co<span class=\"__1 _13\"></span>misi\u00f3n <span class=\"__1 _13\"></span>Nacional <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>M<span class=\"__1 _13\"></span>ercado de Valores al 31 de <span class=\"__1 _13\"></span>diciembre de 2024 y 2<span class=\"__1 _13\"></span>023, son los siguientes:<span class=\"__1 _13\"></span> Nombre o denomina<span class=\"__1 _16\"></span>ci\u00f3n social  % Participaci\u00f3<span class=\"__1 _10\"></span>n % Participaci\u00f3<span class=\"__1 _10\"></span>n del titular directo de<span class=\"__1 _16\"></span> la participaci\u00f3n 31/12/2024 31/12/2023 Grupo Plafin, S.<span class=\"__1 _10\"></span>A. 44,5% 44,5% Grupo Corp<span class=\"__1 _10\"></span>orativo Landon, S<span class=\"__1 _10\"></span>.L. 15,6% 15,6% Norbel Inver<span class=\"__1 _10\"></span>siones 5,1% 5,1% Wellington Mana<span class=\"__1 _10\"></span>gement - 5,0% Total 65,2% 70,2% A <span class=\"__1 _12\"></span><span class=\"ls0_1\">31 <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>diciembre <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>2024 <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2<span class=\"__1 _13\"></span>023, <span class=\"__1 _12\"></span>no <span class=\"__1 _12\"></span>ex<span class=\"__1 _13\"></span>iste <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>nocimiento <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>parte<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>Sociedad <span class=\"__1 _14\"></span>Dominante <span class=\"__1 _12\"></span>de </span>otras <span class=\"__1 _14\"></span>participaciones <span class=\"__1 _14\"></span>iguales<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>superiores <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>3% <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>capi<span class=\"__1 _10\"></span>tal <span class=\"__1 _14\"></span>social, <span class=\"__1 _14\"></span>o <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>derechos<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>voto <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la Sociedad <span class=\"__1 _13\"></span>Dominante <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>siendo <span class=\"__1 _13\"></span>inferiores <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>porcentaje <span class=\"__1 _13\"></span>establecido, <span class=\"__1 _13\"></span>permitan <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>er una <span class=\"__1 _13\"></span>influencia<span class=\"__1 _13\"></span> notable en la Soc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>edad Do<span class=\"__1 _13\"></span>mi<span class=\"__1 _16\"></span>n<span class=\"__1 _13\"></span>ante. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "Reserva legal<span class=\"__1 _13\"></span> La reserva <span class=\"__1 _13\"></span>legal podr\u00e1 uti<span class=\"__1 _13\"></span>li<span class=\"__1 _16\"></span>z<span class=\"__1 _13\"></span>arse para <span class=\"__1 _13\"></span>aumentar el capit<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> en <span class=\"__1 _13\"></span>la parte de <span class=\"__1 _13\"></span>su saldo q<span class=\"__1 _13\"></span>ue exceda del <span class=\"__1 _13\"></span>10% del c<span class=\"__1 _13\"></span>apital y<span class=\"__1 _13\"></span>a au<span class=\"__1 _13\"></span>mentado. <span class=\"__1 _13\"></span>Salvo <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la final<span class=\"__1 _13\"></span>idad men<span class=\"__1 _13\"></span>cionada a<span class=\"__1 _13\"></span>nteriormente, y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>mientras <span class=\"__1 _13\"></span>no sup<span class=\"__1 _13\"></span>ere el 20% <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>apital <span class=\"__1 _13\"></span>social, <span class=\"__1 _12\"></span>esta <span class=\"__1 _13\"></span>res<span class=\"__1 _13\"></span>erva <span class=\"__1 _13\"></span>s\u00f3lo <span class=\"__1 _13\"></span>podr\u00e1<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>destin<span class=\"__1 _13\"></span>arse <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>compensac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p\u00e9rd<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>das <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>siempre que no existan otras r<span class=\"__1 _13\"></span>eservas disponibles suficientes p<span class=\"__1 _13\"></span>ara este fin.<span class=\"__1 _13\"></span> El <span class=\"__1 _14\"></span>i<span class=\"__1 _13\"></span>mporte <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>4.<span class=\"__1 _13\"></span>275 <span class=\"__1 _14\"></span>miles<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>euros <span class=\"__1 _d\"> </span>qu<span class=\"__1 _10\"></span>e <span class=\"__1 _19\"></span>presenta <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>sta <span class=\"__1 _14\"></span>cuenta <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>31 <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>dicie<span class=\"__1 _13\"></span>mbre <span class=\"__1 _14\"></span>de <span class=\"__1 _d\"> </span>2024 <span class=\"__1 _14\"></span>y <span class=\"__1 _d\"> </span>2023 corresponde al <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>aldo <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la reserva legal <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>Sociedad<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>Dominante<span class=\"__1 _13\"></span>, que no <span class=\"__1 _16\"></span>se encuentra dotada en su totalidad. Prima de emisi\u00f3n<span class=\"__1 _13\"></span> La Ley de Sociedades de Capital permite expresame<span class=\"__1 _13\"></span>nte <span class=\"__1 _10\"></span>la utilizaci\u00f3n del saldo de la prima de emisi\u00f3n para <span class=\"__1 _12\"></span>amp<span class=\"__1 _13\"></span>liar <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>apital <span class=\"__1 _12\"></span>y <span class=\"__1 _14\"></span>no <span class=\"__1 _12\"></span>estab<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ece <span class=\"__1 _12\"></span>res<span class=\"__1 _13\"></span>tricci\u00f3n <span class=\"__1 _12\"></span>es<span class=\"__1 _13\"></span>pec\u00edfica <span class=\"__1 _12\"></span>alguna <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>cuanto<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>isponibilidad <span class=\"__1 _12\"></span>de dicho saldo.  Como <span class=\"__1 _16\"></span>consecuenci<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>aument<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>capital <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>ibe<span class=\"__1 _10\"></span>rado <span class=\"__1 _16\"></span>fr<span class=\"__1 _13\"></span>uto <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>div<span class=\"__1 _13\"></span>idendo <span class=\"__1 _21\"></span>flexibl<span class=\"__1 _13\"></span>e, <span class=\"__1 _21\"></span>esta <span class=\"__1 _16\"></span>partid<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>ha <span class=\"__1 _16\"></span>visto<span class=\"__1 _13\"></span> incrementada <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>difere<span class=\"__1 _13\"></span>ncia <span class=\"__1 _21\"></span>entre <span class=\"__1 _16\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>valor <span class=\"__1 _16\"></span>nominal <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>las <span class=\"__1 _16\"></span>acciones <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>valor<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>equivalente <span class=\"__1 _16\"></span>al <span class=\"__1 _16\"></span>divide<span class=\"__1 _13\"></span>nd<span class=\"__1 _10\"></span>o, que asciende a 36.<span class=\"__1 _13\"></span><span class=\"ls7_1\">00</span>8 miles de euros. Tras esta <span class=\"__1 _16\"></span>ampliaci<span class=\"lsc_1\">\u00f3n</span> de <span class=\"__1 _10\"></span>capital el <span class=\"__1 _16\"></span>sal<span class=\"__1 _13\"></span>do <span class=\"__1 _16\"></span>de la <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>artida <span class=\"__1 _16\"></span>de prima de <span class=\"__1 _16\"></span>emisi\u00f3n asciende<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>581.874 miles de euros a 31 de dicie<span class=\"__1 _13\"></span>mbre de 2024 (545.86<span class=\"__1 _13\"></span>6 miles de euros a 31 de d<span class=\"__1 _13\"></span>iciembre de 2023<span class=\"lsd_1\">).</span> Otras reservas El desglose de esta c<span class=\"__1 _13\"></span>uenta es el siguiente:<span class=\"__1 _13\"></span> Miles de euros<span class=\"__1 _16\"></span> 31/12/2024 31/12/2023 Reservas Invers<span class=\"__1 _16\"></span>iones Canarias 3.485  3.485  Reserva capital<span class=\"__1 _10\"></span> amortizado 30.540  30.540  Reserva fusi\u00f3n 4.588  4.588  Reserva de re<span class=\"__1 _10\"></span>valorizaci\u00f3n 2.539  2.539  Reserva para pago<span class=\"__1 _16\"></span>s basados en accion<span class=\"__1 _10\"></span>es 1.127  - Otras reserva<span class=\"__1 _10\"></span>s voluntarias 720.102  820.041  Subtotal otras reserv<span class=\"__1 _16\"></span>as de la Sociedad Do<span class=\"__1 _16\"></span>minante 762.381  861.193  Reservas en socied<span class=\"__1 _10\"></span>ades consolid<span class=\"__1 _16\"></span>adas 79.329  57.649  Acciones propias (2.781) (2.858) Total otras rese<span class=\"__1 _10\"></span>rvas  838.929  915.984  Conforme <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>lo <span class=\"__1 _14\"></span>descrit<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"></span>N<span class=\"__1 _13\"></span>ota <span class=\"__1 _19\"></span>5-<span class=\"lsf_1\">s)</span>, <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>2024 <span class=\"__1 _14\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _19\"></span>Grupo <span class=\"__1 _19\"></span>ha <span class=\"__1 _19\"></span>esta<span class=\"__1 _13\"></span>blecido <span class=\"__1 _14\"></span>un<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"> </span>nuevos<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>planes <span class=\"__1 _d\"> </span>de retribuci\u00f3n  que  parcial<span class=\"__1 _13\"></span>mente  se  liquidar\u00e1n  mediant<span class=\"__1 _13\"></span>e  i<span class=\"__1 _16\"></span>ns<span class=\"__1 _13\"></span>trumentos  de  patrimonio. <span class=\"__1 _b_1\"> </span>En  el  ep\u00edgrafe \u201c<span class=\"ff1_1\">Reserva para<span class=\"__1 _13\"></span> pagos bas<span class=\"__1 _13\"></span>ados en accio<span class=\"__1 _13\"></span>nes</span>\u201d s<span class=\"__1 _13\"></span>e encuentra e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> imp<span class=\"__1 _13\"></span>orte devengado<span class=\"__1 _13\"></span><span class=\"ff1_1\"> a 31<span class=\"__1 _13\"></span> de diciembre <span class=\"__1 _13\"></span>de </span>2024 por la parte <span class=\"__1 _13\"></span>que se liquidar\u00e1 en acc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones (no <span class=\"__1 _13\"></span>exist\u00edan estos planes a 31 de <span class=\"__1 _13\"></span>diciembre de 2023).<span class=\"__1 _13\"></span> Adicionalmente, <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ste <span class=\"__1 _16\"></span>una <span class=\"__1 _16\"></span>limitac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>distribuci\u00f3n <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>reduzc<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>el <span class=\"__1 _16\"></span>saldo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>res<span class=\"__1 _13\"></span>ervas <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>un importe inferior <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>total <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>aldos <span class=\"__1 _13\"></span>pendient<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>mortizaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _12\"></span>gastos <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>desarrollo<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Socieda<span class=\"__1 _13\"></span>d Dominante, <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>a 31 <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>dici<span class=\"__1 _13\"></span>embre <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>2024<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>as<span class=\"__1 _13\"></span>cienden <span class=\"__1 _16\"></span>a 33<span class=\"__1 _10\"></span>,5 <span class=\"__1 _10\"></span>millones <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>euros<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>(<span class=\"__1 _13\"></span><span class=\"ls7_1\">14</span>,1 <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>illones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>euros<span class=\"__1 _13\"></span> a <span class=\"ls0_1\">31 de diciembre<span class=\"__1 _13\"></span> de 2023<span class=\"ls18_1\">).</span> </span>-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Reservas Inversion<span class=\"__1 _13\"></span>es Canarias </span>La <span class=\"__1 _d\"> </span>S<span class=\"__1 _10\"></span>ociedad <span class=\"__1 _d\"> </span>Dominante, <span class=\"__1 _19\"> </span>en <span class=\"__1 _d\"> </span>cumplimiento <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>los <span class=\"__1 _d\"> </span>requerimientos <span class=\"__1 _d\"> </span>de<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>Ley <span class=\"__1 _d\"> </span>19/1994, <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>para <span class=\"__1 _19\"> </span>pod<span class=\"__1 _13\"></span>er beneficiarse <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>incentivos <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _13\"></span>esta<span class=\"__1 _13\"></span>blecidos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>dicha <span class=\"__1 _13\"></span>ley, <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>estina <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>esta <span class=\"__1 _13\"></span>reserv<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los resultados <span class=\"__1 _14\"></span>obtenidos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>establec<span class=\"__1 _13\"></span>imiento <span class=\"__1 _12\"></span>situado <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _12\"></span>Canarias <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>R.I.C., <span class=\"__1 _14\"></span>teniendo <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>car\u00e1cter <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e indisponible en tanto qu<span class=\"__1 _13\"></span>e los bienes en que se materi<span class=\"__1 _13\"></span>aliz\u00f3 deban permanecer en l<span class=\"__1 _13\"></span>a empresa.<span class=\"__1 _13\"></span> El saldo de dicha reserv<span class=\"__1 _13\"></span>a al 31 de diciembre d<span class=\"__1 _13\"></span>e 2024 y 2023 asciende a<span class=\"__1 _13\"></span> 3.485 miles de euros.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Reservas por capita<span class=\"__1 _13\"></span>l amortizado </span>De <span class=\"__1 _13\"></span>acuerdo <span class=\"__1 _13\"></span>con el <span class=\"__1 _13\"></span>texto <span class=\"__1 _13\"></span>refundido <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la Ley <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Sociedades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Capital, <span class=\"__1 _13\"></span>s\u00f3lo s<span class=\"__1 _13\"></span>er\u00e1 <span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span>sible <span class=\"__1 _13\"></span>disponer <span class=\"__1 _13\"></span>de esta reserva con los m<span class=\"__1 _13\"></span>ismos requisitos exigidos para la reducc<span class=\"__1 _13\"></span>i\u00f3n del capital social.<span class=\"__1 _13\"></span> El saldo de dicha reserv<span class=\"__1 _13\"></span>a al 31 de diciembre d<span class=\"__1 _13\"></span>e 2024 y 2023 asciende a<span class=\"__1 _13\"></span> 30.5<span class=\"lsc_1\">40</span> miles de euros.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-42": {
   "value": "Contrato de liquidez<span class=\"__1 _13\"></span> y autocartera La <span class=\"__1 _19\"></span>Sociedad <span class=\"__1 _19\"></span>Dominante<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>mantiene <span class=\"__1 _19\"></span>un <span class=\"__1 _19\"></span>contr<span class=\"__1 _13\"></span>ato <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>liquidez <span class=\"__1 _19\"></span>con <span class=\"__1 _19\"></span>un<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>intermediario <span class=\"__1 _19\"></span>financi<span class=\"__1 _13\"></span>ero, <span class=\"__1 _14\"></span>efectivo<span class=\"__1 _13\"></span> desde el 4 de marz<span class=\"__1 _13\"></span>o de 2019, con el objetivo<span class=\"__1 _13\"></span> de favorecer la liquid<span class=\"__1 _13\"></span>ez y regularidad en la cotizac<span class=\"__1 _13\"></span>i\u00f3n de las <span class=\"__1 _13\"></span>acciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la Socieda<span class=\"__1 _13\"></span>d, dentro <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>l\u00edmites <span class=\"__1 _13\"></span>esta<span class=\"__1 _13\"></span>blecidos p<span class=\"__1 _13\"></span>or la <span class=\"__1 _13\"></span>Junta <span class=\"__1 _13\"></span>General <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Accionistas <span class=\"__1 _13\"></span>y por l<span class=\"__1 _13\"></span>a normativa <span class=\"__1 _13\"></span>vigente, <span class=\"__1 _13\"></span>en part<span class=\"__1 _13\"></span>icular, la <span class=\"__1 _13\"></span>Circular <span class=\"__1 _13\"></span>1/2017, de<span class=\"__1 _13\"></span> 26 <span class=\"__1 _13\"></span>de abril, <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la Comisi\u00f3n <span class=\"__1 _13\"></span>Nacional <span class=\"__1 _13\"></span>del Mercado <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Valores, <span class=\"__1 _13\"></span>sobre <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ontrato<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>liquidez. <span class=\"__1 _13\"></span>Dicho <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ontrato<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>supone <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Soc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>edad <span class=\"__1 _13\"></span>Dominante posea <span class=\"__1 _13\"></span>a 31<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de 2024<span class=\"__1 _13\"></span> a<span class=\"__1 _13\"></span>utocartera q<span class=\"__1 _13\"></span>ue repres<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>ta <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>0,10% <span class=\"__1 _13\"></span>del capi<span class=\"__1 _13\"></span>tal social <span class=\"__1 _13\"></span>(<span class=\"ls7_1\">0,</span>0<span class=\"__1 _13\"></span>9% a <span class=\"__1 _13\"></span>31 de d<span class=\"__1 _13\"></span>iciembre de <span class=\"__1 _13\"></span>2023) <span class=\"__1 _13\"></span>y un<span class=\"__1 _13\"></span> valor <span class=\"__1 _13\"></span>nominal glo<span class=\"__1 _13\"></span>bal de <span class=\"__1 _13\"></span>24,6 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>(23,0 <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 de<span class=\"__1 _13\"></span> diciembre <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>2023) <span class=\"__1 _e\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>que <span class=\"__1 _e\"> </span>han <span class=\"__1 _e\"> </span>sido <span class=\"__1 _e\"> </span>reg<span class=\"__1 _13\"></span>istradas <span class=\"__1 _d\"> </span>de  acuerdo <span class=\"__1 _d\"> </span>con <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>NIIF<span class=\"__1 _13\"></span>-UE. <span class=\"__1 _e\"> </span>El <span class=\"__1 _e\"> </span>prec<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>o <span class=\"__1 _e\"> </span>medio <span class=\"__1 _e\"> </span>de adquisici\u00f3n de di<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>has <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _16\"></span>ha sido de 8,4 <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>uros <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _16\"></span>(8,6 euros a 31 <span class=\"__1 _16\"></span>de diciembre de <span class=\"__1 _10\"></span>2023)<span class=\"lse_1\">. </span>Las acciones de la <span class=\"__1 _13\"></span>Sociedad Dominante en s<span class=\"__1 _13\"></span>u poder tienen por objeto su ne<span class=\"__1 _13\"></span>gociaci\u00f3n en el mercado.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-43": {
   "value": "Diferencias de convers<span class=\"__1 _13\"></span>i\u00f3n Este <span class=\"__1 _14\"></span>ep\u00edgrafe <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>balance <span class=\"__1 _14\"></span>consolidado <span class=\"__1 _14\"></span>adjunto <span class=\"__1 _14\"></span>recoge <span class=\"__1 _14\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>importe <span class=\"__1 _14\"></span>neto <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>diferencias <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>camb<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>o originadas <span class=\"__1 _13\"></span>en la convers<span class=\"__1 _13\"></span>i\u00f3n a l<span class=\"__1 _13\"></span>a moneda d<span class=\"__1 _13\"></span>e presentaci<span class=\"__1 _13\"></span>\u00f3n del Grupo <span class=\"__1 _13\"></span>del patri<span class=\"__1 _13\"></span>monio de <span class=\"__1 _13\"></span>las sociedades que tienen una moned<span class=\"__1 _13\"></span>a funcional distinta del euro.<span class=\"__1 _13\"></span> El deta<span class=\"__1 _13\"></span>lle por s<span class=\"__1 _13\"></span>ociedades d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> s<span class=\"__1 _13\"></span>aldo de <span class=\"__1 _13\"></span>este ep\u00ed<span class=\"__1 _13\"></span>grafe a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>31 de <span class=\"__1 _13\"></span>diciembre d<span class=\"__1 _13\"></span>e 2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2023 se <span class=\"__1 _13\"></span>presenta <span class=\"__1 _13\"></span>a continuaci\u00f3n: Miles de Euros 31/12/2024 31/12/2023 Almirall Inc / Al<span class=\"__1 _10\"></span>mirall LLC (EEUU)<span class=\"__1 _16\"></span> 56.792 41.609 Almirall Limited (U<span class=\"__1 _16\"></span>K) (238)<span class=\"ls0_1\"> </span>(956)<span class=\"ls0_1\"> </span>Otras sociedade<span class=\"__1 _10\"></span>s dependientes 2.854 3.174 Total diferencias<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>de c<span class=\"__1 _16\"></span>onversi\u00f3n 59.408 43.827 El movimiento de <span class=\"__1 _13\"></span>los ejercicios terminados<span class=\"__1 _13\"></span> el 31 de diciembre de 202<span class=\"__1 _13\"></span>4 y 2023 ha sido el siguient<span class=\"__1 _13\"></span>e: Miles de euros Saldo a 31 de <span class=\"__1 _10\"></span>diciembre de<span class=\"__1 _10\"></span> 2022 51.526 Variaci\u00f3n por difere<span class=\"__1 _10\"></span>ncias de <span class=\"__1 _10\"></span>cambio (7.699) Saldo a 31 de <span class=\"__1 _10\"></span>diciembre de<span class=\"__1 _10\"></span> 2023 43.827 Variaci\u00f3n por difere<span class=\"__1 _10\"></span>ncias de <span class=\"__1 _10\"></span>cambio 15.581 Saldo a 31 de <span class=\"__1 _10\"></span>diciembre de<span class=\"__1 _10\"></span> 2024 59.408 El mov<span class=\"__1 _13\"></span>imiento de <span class=\"__1 _13\"></span>las difere<span class=\"__1 _13\"></span>ncias de <span class=\"__1 _13\"></span>conversi\u00f3n <span class=\"__1 _13\"></span>generadas en <span class=\"__1 _12\"></span>2024 <span class=\"__1 _13\"></span>y 2023 <span class=\"__1 _13\"></span>se d<span class=\"__1 _13\"></span>ebe a <span class=\"__1 _13\"></span>la variac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _13\"></span>por diferencias <span class=\"__1 _13\"></span>de tipo de c<span class=\"__1 _13\"></span>ambio, princi<span class=\"__1 _13\"></span>palmente derivado <span class=\"__1 _13\"></span>de las sociedad<span class=\"__1 _13\"></span>es dependientes <span class=\"__1 _13\"></span>Almirall <span class=\"__1 _13\"></span>Inc. <span class=\"ls19_1\">y </span>Almirall LLC (ambas<span class=\"__1 _13\"></span> estadounidenses). Riesgo de tipo de cam<span class=\"__1 _13\"></span>bio El <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>est\u00e1 <span class=\"__1 _12\"></span>expu<span class=\"__1 _13\"></span>esto <span class=\"__1 _12\"></span>al <span class=\"__1 _14\"></span>riesgo <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>tipo <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>cambio <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>determinadas <span class=\"__1 _14\"></span>operaciones <span class=\"__1 _14\"></span>derivadas <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>su actividad. <span class=\"__1 _14\"></span>Fundamentalmente <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>trata <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>cobros <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>d\u00f3lares <span class=\"__1 _14\"></span>correspondientes <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>ventas<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>producto acabado, <span class=\"__1 _13\"></span>cobros y<span class=\"__1 _13\"></span> pagos <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>de la<span class=\"__1 _13\"></span> operaci\u00f3n <span class=\"__1 _13\"></span>realizada <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Covis<span class=\"__1 _13\"></span>, pagos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>d\u00f3lares deriv<span class=\"__1 _13\"></span>ados de <span class=\"__1 _13\"></span>los acuerdos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>licencia c<span class=\"__1 _13\"></span>on Athenex, <span class=\"__1 _13\"></span>Li<span class=\"__1 _13\"></span>lly o <span class=\"__1 _13\"></span>Sun <span class=\"__1 _13\"></span>Pharma, <span class=\"__1 _13\"></span>pagos en <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>ensayos c<span class=\"__1 _13\"></span>l\u00ednicos, compras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>materias <span class=\"__1 _13\"></span>primas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>royalties <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>yenes <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>d\u00f3lares. L<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>divisa <span class=\"__1 _13\"></span>m\u00e1s <span class=\"__1 _13\"></span>relevante <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la que opera el grupo es e<span class=\"__1 _13\"></span>l d\u00f3lar estadouni<span class=\"__1 _13\"></span>dense. El Gru<span class=\"__1 _13\"></span>po analiza <span class=\"__1 _13\"></span>mensualment<span class=\"__1 _13\"></span>e las <span class=\"__1 _13\"></span>previsiones <span class=\"__1 _13\"></span>de cobros <span class=\"__1 _13\"></span>y pag<span class=\"__1 _13\"></span>os en <span class=\"__1 _13\"></span>divisa, as<span class=\"__1 _13\"></span>\u00ed como <span class=\"__1 _13\"></span>la evol<span class=\"__1 _13\"></span>uci\u00f3n y tendencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estas. <span class=\"__1 _13\"></span>Dura<span class=\"__1 _13\"></span>nte <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>\u00faltimos <span class=\"__1 _13\"></span>ejercicios, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo ha <span class=\"__1 _13\"></span>re<span class=\"__1 _13\"></span>ducido <span class=\"__1 _12\"></span>puntual<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>exposici\u00f3n al <span class=\"__1 _12\"></span>riesgo <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>tipo <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>cam<span class=\"__1 _13\"></span>bio <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>aquellas <span class=\"__1 _12\"></span>transacciones<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>comerciales<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>mayor <span class=\"__1 _13\"></span>vo<span class=\"__1 _13\"></span>lumen, <span class=\"__1 _12\"></span>mediante <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>a contrataci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>seguros <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ambio <span class=\"__1 _21\"></span>puntuales <span class=\"__1 _16\"></span>para <span class=\"__1 _16\"></span>cubr<span class=\"__1 _13\"></span>ir <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>ntradas<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>sa<span class=\"__1 _13\"></span>lidas <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tesorer\u00eda <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>d\u00f3<span class=\"__1 _13\"></span>lares.<span class=\"__1 _55\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs49a\"><div class=\"t_1 m0_1 x1_1 h15_1 y57a ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">18.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Deudas finan<span class=\"__1 _13\"></span>cieras </span></div></div><div class=\"c_1 w1_1 h0_1 gs49a\"><div class=\"t_1 m0_1 x1_1 h1_1 y57b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tal <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"></span>como <span class=\"__1 _19\"></span>se <span class=\"__1 _19\"> </span>deta<span class=\"__1 _13\"></span>lla <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"> </span>Nota <span class=\"__1 _d\"> </span>5-<span class=\"ls11_1\">i)</span>, <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>Gr<span class=\"__1 _13\"></span>up<span class=\"__1 _10\"></span>o <span class=\"__1 _19\"></span>clasifica <span class=\"__1 _19\"></span>sus<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>pasivos <span class=\"__1 _19\"></span>financiero<span class=\"__1 _13\"></span>s <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>las <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>igu<span class=\"__1 _10\"></span>ientes<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs49a\"><div class=\"t_1 m0_1 x1_1 h1_1 y57c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">categor\u00edas de valoraci<span class=\"__1 _13\"></span>\u00f3n: </div></div><div class=\"c_1 w1_1 h0_1 gs49a\"><div class=\"t_1 m0_1 x1_1 h1_1 y57d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Pasivos <span class=\"__1 _13\"></span>fina<span class=\"__1 _13\"></span>ncieros <span class=\"__1 _13\"></span>valorados <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>coste <span class=\"__1 _12\"></span>amortizado<span class=\"__1 _13\"></span>: <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>este <span class=\"__1 _13\"></span>ep\u00edgraf<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>incluyen <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>obligacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w1_1 h0_1 gs49a\"><div class=\"t_1 m0_1 x62 h1_1 y57e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">simples, <span class=\"__1 _14\"></span>deudas <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>entidades <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>cr\u00e9<span class=\"__1 _13\"></span>dito <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>l\u00edneas <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>cr\u00e9dito <span class=\"__1 _14\"></span>(revolving), <span class=\"__1 _14\"></span>princ<span class=\"__1 _13\"></span>ipalmente. <span class=\"__1 _14\"></span>En <span class=\"__1 _14\"></span>la<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs49a\"><div class=\"t_1 m0_1 x62 h1_1 y57f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">fecha de aplicaci\u00f3n inicial, el modelo de negocio del Grupo <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span> mantener estas financiaciones para </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x62 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pagar f<span class=\"__1 _13\"></span>lujos de e<span class=\"__1 _13\"></span>fectivo contractuales<span class=\"__1 _13\"></span> que re<span class=\"__1 _13\"></span>presentan \u00fanica<span class=\"__1 _13\"></span>mente pagos <span class=\"__1 _13\"></span>de princ<span class=\"__1 _13\"></span>ipal e <span class=\"__1 _13\"></span>intereses </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x62 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sobre el importe pri<span class=\"__1 _13\"></span>ncipal. </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"></span><span class=\"__1 _a_1\"> </span>Pasivos <span class=\"__1 _b_1\"> </span>financieros <span class=\"__1 _b_1\"> </span>valora<span class=\"__1 _13\"></span>dos  al <span class=\"__1 _b_1\"> </span>valor <span class=\"__1 _b_1\"> </span>razon<span class=\"__1 _13\"></span>able  c<span class=\"__1 _13\"></span>on  cambios <span class=\"__1 _b_1\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>cuenta<span class=\"__1 _13\"></span>  de <span class=\"__1 _b_1\"> </span>p\u00e9rdidas<span class=\"__1 _13\"></span>  y </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x62 h1_1 y128_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ganancias<span class=\"ls9_1\">: <span class=\"__1 _d\"> </span></span>Actualmente <span class=\"__1 _e\"> </span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _e\"> </span>tiene <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>esta <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>ategor\u00eda <span class=\"__1 _e\"> </span>instrumentos <span class=\"__1 _d\"> </span>f<span class=\"__1 _13\"></span>inancieros <span class=\"__1 _d\"> </span>der<span class=\"__1 _13\"></span>ivados, </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x62 h1_1 y129_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">seg\u00fan descrito en la N<span class=\"__1 _13\"></span>ota 5-<span class=\"ls10_1\">j)</span> y m\u00e1s adelante en <span class=\"__1 _13\"></span>esta nota.  </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 yfa_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La composici<span class=\"__1 _13\"></span>\u00f3n de las <span class=\"__1 _13\"></span>deudas con <span class=\"__1 _13\"></span>entidades de cr\u00e9d<span class=\"__1 _13\"></span>ito y otros <span class=\"__1 _13\"></span>pasivos financier<span class=\"__1 _13\"></span>os a <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de diciembre </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y229 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">de <span class=\"ls0_1\">2024 y 2023<span class=\"__1 _13\"></span> son <span class=\"ls11_1\">la</span>s siguie<span class=\"__1 _13\"></span>ntes: </span></div></div><div class=\"c_1 w2b h4c gs49d\"><div class=\"t_1 m0_1 x13_1 h6_1 y583 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo </div></div><div class=\"c_1 w99 h7_1 gs49e\"><div class=\"t_1 m0_1 xbd h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">No corriente </div></div><div class=\"c_1 w2b h4c gs49d\"><div class=\"t_1 m0_1 x4d h6_1 y584 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">dispuesto </div></div><div class=\"c_1 w11 hc_1 gs49f\"><div class=\"t_1 m0_1 x25 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">L\u00edmite </div></div><div class=\"c_1 w11 hc_1 gs4a0\"><div class=\"t_1 m0_1 xb_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Corriente </div></div><div class=\"c_1 w9a hc_1 gs4a1\"><div class=\"t_1 m0_1 x48 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2026<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w9b hc_1 gs4a2\"><div class=\"t_1 m0_1 x10_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2027<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w9c hc_1 gs4a3\"><div class=\"t_1 m0_1 x14_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resto </div></div><div class=\"c_1 w9d hc_1 gs4a4\"><div class=\"t_1 m0_1 x14_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w2b h4c gs49d\"><div class=\"t_1 m0_1 x2b h6_1 y585 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(*) </div></div><div class=\"c_1 w98 ha_1 gs4a5\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado </div></div><div class=\"c_1 w98 h7_1 gs4a6\"><div class=\"t_1 m0_1 xd_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito </div></div><div class=\"c_1 w11 h7_1 gs4a7\"><div class=\"t_1 m0_1 x29 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">275.000 </div></div><div class=\"c_1 w10 h7_1 gs4a8\"><div class=\"t_1 m0_1 x19_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11 h7_1 gs4a9\"><div class=\"t_1 m0_1 x19_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9a h7_1 gs4aa\"><div class=\"t_1 m0_1 x19_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9b h7_1 gs4ab\"><div class=\"t_1 m0_1 x7f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9c h7_1 gs4ac\"><div class=\"t_1 m0_1 x3f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9d h7_1 gs4ad\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w98 h7_1 gs4ae\"><div class=\"t_1 m0_1 xd_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito </div></div><div class=\"c_1 w11 h7_1 gs4af\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">80.000 </div></div><div class=\"c_1 w10 h7_1 gs4b0\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.000 </div></div><div class=\"c_1 w11 h7_1 gs4b1\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.000 </div></div><div class=\"c_1 w9a h7_1 gs4b2\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.000 </div></div><div class=\"c_1 w9b h7_1 gs4b3\"><div class=\"t_1 m0_1 x20_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.000 </div></div><div class=\"c_1 w9c h7_1 gs4b4\"><div class=\"t_1 m0_1 x29 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.000 </div></div><div class=\"c_1 w9d h7_1 gs4b5\"><div class=\"t_1 m0_1 x10_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">35.000 </div></div><div class=\"c_1 w98 h8_1 gs4b6\"><div class=\"t_1 m0_1 xd_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior </div></div><div class=\"c_1 w11 h8_1 gs4b7\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">300.000 </div></div><div class=\"c_1 w10 h8_1 gs4b8\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">297.993 </div></div><div class=\"c_1 w11 h8_1 gs4b9\"><div class=\"t_1 m0_1 x19_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9a h8_1 gs4ba\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">297.993 </div></div><div class=\"c_1 w9b h8_1 gs4bb\"><div class=\"t_1 m0_1 x7f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9c h8_1 gs4bc\"><div class=\"t_1 m0_1 x3f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9d h8_1 gs4bd\"><div class=\"t_1 m0_1 x2d h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">297.993 </div></div><div class=\"c_1 w98 hd_1 gs4be\"><div class=\"t_1 m0_1 x12_1 h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con </div></div><div class=\"c_1 w98 hd_1 gs4be\"><div class=\"t_1 m0_1 x12_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">cambios en resulta<span class=\"__1 _10\"></span>dos </div></div><div class=\"c_1 w98 h7_1 gs4bf\"><div class=\"t_1 m0_1 xd_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por in<span class=\"__1 _10\"></span>strumentos fina<span class=\"__1 _10\"></span>ncieros deri<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ado<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w11 h7_1 gs4c0\"><div class=\"t_1 m0_1 x15_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A </div></div><div class=\"c_1 w10 h7_1 gs4c1\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.046 </div></div><div class=\"c_1 w11 h7_1 gs4c2\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.046 </div></div><div class=\"c_1 w9a h7_1 gs4c3\"><div class=\"t_1 m0_1 x19_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9b h7_1 gs4c4\"><div class=\"t_1 m0_1 x7f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9c h7_1 gs4c5\"><div class=\"t_1 m0_1 x3f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9d h7_1 gs4c6\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w98 h8_1 gs4c7\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago </div></div><div class=\"c_1 w11 h8_1 gs4c8\"><div class=\"t_1 m0_1 x15_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A </div></div><div class=\"c_1 w10 h8_1 gs4c9\"><div class=\"t_1 m0_1 x2a h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.327 </div></div><div class=\"c_1 w11 h8_1 gs4ca\"><div class=\"t_1 m0_1 x2a h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.327 </div></div><div class=\"c_1 w9a h8_1 gs4cb\"><div class=\"t_1 m0_1 x19_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9b h8_1 gs4cc\"><div class=\"t_1 m0_1 x7f h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9c h8_1 gs4cd\"><div class=\"t_1 m0_1 x3f h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9d h8_1 gs4ce\"><div class=\"t_1 m0_1 x1e_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w98 h8_1 gs4cf\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>24 </div></div><div class=\"c_1 w11 h8_1 gs4d0\"><div class=\"t_1 m0_1 x29 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">655.000 </div></div><div class=\"c_1 w10 h8_1 gs4d1\"><div class=\"t_1 m0_1 x29 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">347.366 </div></div><div class=\"c_1 w11 h8_1 gs4d2\"><div class=\"t_1 m0_1 x17_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">14.373 </div></div><div class=\"c_1 w9a h8_1 gs4d3\"><div class=\"t_1 m0_1 x3b h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">307.993 </div></div><div class=\"c_1 w9b h8_1 gs4d4\"><div class=\"t_1 m0_1 x20_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.000 </div></div><div class=\"c_1 w9c h8_1 gs4d5\"><div class=\"t_1 m0_1 x29 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.000 </div></div><div class=\"c_1 w9d h8_1 gs4d6\"><div class=\"t_1 m0_1 x2d h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">332.993 </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h6_1 y58e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(*) Saldo dispues<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>o neto<span class=\"__1 _16\"></span> de <span class=\"__1 _13\"></span>lo<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>costes de<span class=\"__1 _10\"></span> emisi\u00f3n. </div></div><div class=\"c_1 wa0 h4d gs4d7\"><div class=\"t_1 m0_1 x25 h6_1 y583 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo </div></div><div class=\"c_1 wa2 h7_1 gs4d8\"><div class=\"t_1 m0_1 x6b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">No corriente </div></div><div class=\"c_1 wa0 h4d gs4d7\"><div class=\"t_1 m0_1 x4d h6_1 y591 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">dispuesto </div></div><div class=\"c_1 w9f hd_1 gs4d9\"><div class=\"t_1 m0_1 x25 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">L\u00edmite </div></div><div class=\"c_1 wa1 hd_1 gs4da\"><div class=\"t_1 m0_1 xb_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Corriente </div></div><div class=\"c_1 wa3 hd_1 gs4db\"><div class=\"t_1 m0_1 x10_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2025<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa1 hd_1 gs4dc\"><div class=\"t_1 m0_1 x10_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2026<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa3 hd_1 gs4dd\"><div class=\"t_1 m0_1 x25 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resto </div></div><div class=\"c_1 wa4 hd_1 gs4de\"><div class=\"t_1 m0_1 x25 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 wa0 h4d gs4d7\"><div class=\"t_1 m0_1 x2b h6_1 y592 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(*) </div></div><div class=\"c_1 w9e ha_1 gs4df\"><div class=\"t_1 m0_1 x12_1 h5_1 y56d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado </div></div><div class=\"c_1 w9e h8_1 gs4e0\"><div class=\"t_1 m0_1 xd_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito </div></div><div class=\"c_1 w9f h8_1 gs4e1\"><div class=\"t_1 m0_1 x48 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">275.000 </div></div><div class=\"c_1 wa5 h8_1 gs4e2\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa1 h8_1 gs4e3\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa3 h8_1 gs4e4\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa1 h8_1 gs4e5\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa3 h8_1 gs4e6\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h8_1 gs4e7\"><div class=\"t_1 m0_1 x3f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9e h7_1 gs4e8\"><div class=\"t_1 m0_1 xd_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito </div></div><div class=\"c_1 w9f h7_1 gs4e9\"><div class=\"t_1 m0_1 x20_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">80.000 </div></div><div class=\"c_1 wa5 h7_1 gs4ea\"><div class=\"t_1 m0_1 x20_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.000 </div></div><div class=\"c_1 wa1 h7_1 gs4eb\"><div class=\"t_1 m0_1 x20_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.000 </div></div><div class=\"c_1 wa3 h7_1 gs4ec\"><div class=\"t_1 m0_1 x20_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.000 </div></div><div class=\"c_1 wa1 h7_1 gs4ed\"><div class=\"t_1 m0_1 x20_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.000 </div></div><div class=\"c_1 wa3 h7_1 gs4ee\"><div class=\"t_1 m0_1 x20_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.000 </div></div><div class=\"c_1 wa4 h7_1 gs4ef\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.000 </div></div><div class=\"c_1 w9e h7_1 gs4f0\"><div class=\"t_1 m0_1 xd_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior </div></div><div class=\"c_1 w9f h7_1 gs4f1\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">300.000 </div></div><div class=\"c_1 wa5 h7_1 gs4f2\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">296.851 </div></div><div class=\"c_1 wa1 h7_1 gs4f3\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa3 h7_1 gs4f4\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa1 h7_1 gs4f5\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">296.851 </div></div><div class=\"c_1 wa3 h7_1 gs4f6\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h7_1 gs4f7\"><div class=\"t_1 m0_1 x25 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">296.851 </div></div><div class=\"c_1 w9e hc_1 gs4f8\"><div class=\"t_1 m0_1 x12_1 h5_1 y379 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con </div></div><div class=\"c_1 w9e hc_1 gs4f8\"><div class=\"t_1 m0_1 x12_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">cambios en resulta<span class=\"__1 _10\"></span>dos </div></div><div class=\"c_1 w9e h7_1 gs4f9\"><div class=\"t_1 m0_1 xd_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por in<span class=\"__1 _10\"></span>strumentos fina<span class=\"__1 _10\"></span>ncieros deri<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ado<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w9f h7_1 gs4fa\"><div class=\"t_1 m0_1 xd5 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A </div></div><div class=\"c_1 wa5 h7_1 gs4fb\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.569 </div></div><div class=\"c_1 wa1 h7_1 gs4fc\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.569 </div></div><div class=\"c_1 wa3 h7_1 gs4fd\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa1 h7_1 gs4fe\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa3 h7_1 gs4ff\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h7_1 gs500\"><div class=\"t_1 m0_1 x3f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9e h7_1 gs501\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago </div></div><div class=\"c_1 w9f h7_1 gs502\"><div class=\"t_1 m0_1 x2f h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N/A </div></div><div class=\"c_1 wa5 h7_1 gs503\"><div class=\"t_1 m0_1 x5e h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.399 </div></div><div class=\"c_1 wa1 h7_1 gs504\"><div class=\"t_1 m0_1 x5e h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.399 </div></div><div class=\"c_1 wa3 h7_1 gs505\"><div class=\"t_1 m0_1 x84 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa1 h7_1 gs506\"><div class=\"t_1 m0_1 x84 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa3 h7_1 gs507\"><div class=\"t_1 m0_1 x84 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa4 h7_1 gs508\"><div class=\"t_1 m0_1 x3f h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9e h7_1 gs509\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>23 </div></div><div class=\"c_1 w9f h7_1 gs50a\"><div class=\"t_1 m0_1 x48 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">655.000 </div></div><div class=\"c_1 wa5 h7_1 gs50b\"><div class=\"t_1 m0_1 x48 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">355.819 </div></div><div class=\"c_1 wa1 h7_1 gs50c\"><div class=\"t_1 m0_1 x20_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.968 </div></div><div class=\"c_1 wa3 h7_1 gs50d\"><div class=\"t_1 m0_1 x20_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.000 </div></div><div class=\"c_1 wa1 h7_1 gs50e\"><div class=\"t_1 m0_1 x48 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">306<span class=\"ls0_1\">.</span>851<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wa3 h7_1 gs50f\"><div class=\"t_1 m0_1 x20_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.000 </div></div><div class=\"c_1 wa4 h7_1 gs510\"><div class=\"t_1 m0_1 x25 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">341.851 </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h6_1 y59b ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(*) Saldo dispues<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>o neto<span class=\"__1 _16\"></span> de los costes de emi<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>i\u00f3n. </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x21_1 h16_1 y236 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones simples de r<span class=\"__1 _13\"></span>ango senior<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y59c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Con fecha 22 de<span class=\"__1 _13\"></span> septiembre de 2021,<span class=\"__1 _13\"></span> la Sociedad Dominante proce<span class=\"__1 _13\"></span>di\u00f3 al cierre y desem<span class=\"__1 _13\"></span>bol<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>o de una </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y59d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">emisi\u00f3n de obligaciones simples de rango senior por un importe nominal agrega<span class=\"__1 _13\"></span>do de<span class=\"__1 _16\"></span> 300<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>illones de </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y59e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">euros, con un <span class=\"__1 _10\"></span>tipo de inter\u00e9s fijo anual de 2,125% y con vencimiento el 22 <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>sep<span class=\"__1 _13\"></span>tiembre de 2026. Las </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y23a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">obligaciones <span class=\"__1 _13\"></span>fueron <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>locadas <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>inversores <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>ualificados <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>BNP <span class=\"__1 _13\"></span>Par<span class=\"__1 _13\"></span>ibas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>JP <span class=\"__1 _13\"></span>Morgan <span class=\"__1 _12\"></span>AG <span class=\"__1 _13\"></span>como </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y23b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">entidades coordinadoras. <span class=\"__1 _13\"></span>El tipo de inter\u00e9s efectivo de<span class=\"__1 _13\"></span> dichas obligaciones es del <span class=\"__1 _13\"></span>2,5%.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y59f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _13\"></span>deuda <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>es<span class=\"__1 _13\"></span>tas <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pres<span class=\"__1 _13\"></span>enta <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>nominal <span class=\"__1 _13\"></span>(300<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros) <span class=\"__1 _13\"></span>desconta<span class=\"__1 _13\"></span>dos <span class=\"__1 _13\"></span>los </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5a0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">gastos <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>emisi\u00f3n (que <span class=\"__1 _16\"></span>asc<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>dieron a <span class=\"__1 _16\"></span>5,6 millones <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>euros), que <span class=\"__1 _16\"></span>se <span class=\"__1 _10\"></span>registran a <span class=\"__1 _16\"></span>lo largo <span class=\"__1 _16\"></span>de la <span class=\"__1 _16\"></span>duraci\u00f3n<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5a1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de las obligaciones a<span class=\"__1 _13\"></span> coste amortizado utilizando e<span class=\"__1 _13\"></span>l m\u00e9todo del <span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nter\u00e9s efect<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vo.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x21_1 h16_1 y5a2 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas con entidad<span class=\"__1 _13\"></span>es de cr\u00e9dito </div></div><div class=\"c_1 w1_1 h0_1 gs49c\"><div class=\"t_1 m0_1 x1_1 h1_1 y403 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El detalle de las de<span class=\"__1 _13\"></span>udas con entidades de cr\u00e9dito a <span class=\"__1 _13\"></span>31 de diciembre de <span class=\"__1 _13\"></span>2024 y 2023 es como si<span class=\"__1 _13\"></span>gue: </div></div><div class=\"c_1 wa7 hc_1 gs511\"><div class=\"t_1 m0_1 x2e h6_1 y379 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo </div></div><div class=\"c_1 wa8 hc_1 gs512\"><div class=\"t_1 m0_1 x4d h6_1 y379 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Vencimiento </div></div><div class=\"c_1 waa hc_1 gs513\"><div class=\"t_1 m0_1 x2e h6_1 y379 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tipo de inter\u00e9s </div></div><div class=\"c_1 w5d hc_1 gs514\"><div class=\"t_1 m0_1 x14_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">L\u00edmite </div></div><div class=\"c_1 wa9 hc_1 gs515\"><div class=\"t_1 m0_1 x4d h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tipo de inter\u00e9s no<span class=\"__1 _16\"></span>minal </div></div><div class=\"c_1 wa7 hc_1 gs511\"><div class=\"t_1 m0_1 x12_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">dispuesto </div></div><div class=\"c_1 wa8 hc_1 gs512\"><div class=\"t_1 m0_1 x29 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00faltimo </div></div><div class=\"c_1 waa hc_1 gs513\"><div class=\"t_1 m0_1 x17_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">efectivo </div></div><div class=\"c_1 wa6 h8_1 gs516\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas con entida<span class=\"__1 _16\"></span>des de cr\u00e9dito </div></div><div class=\"c_1 wa6 h7_1 gs517\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00f3liza de cr\u00e9dito<span class=\"__1 _16\"></span> revolving </div></div><div class=\"c_1 w5d h7_1 gs518\"><div class=\"t_1 m0_1 x13_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">275.000 </div></div><div class=\"c_1 wa7 h7_1 gs519\"><div class=\"t_1 m0_1 x85 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa8 h7_1 gs51a\"><div class=\"t_1 m0_1 x2e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">02/02/2028 </div></div><div class=\"c_1 wa9 h7_1 gs51b\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4,87% (Euribor + <span class=\"__1 _10\"></span>Margin) </div></div><div class=\"c_1 waa h7_1 gs51c\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4,87% </div></div><div class=\"c_1 wa6 ha_1 gs51d\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamo Banco<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>Eur<span class=\"__1 _10\"></span>opeo de inver<span class=\"__1 _16\"></span>siones </div></div><div class=\"c_1 w5d ha_1 gs51e\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">80.000 </div></div><div class=\"c_1 wa7 ha_1 gs51f\"><div class=\"t_1 m0_1 x14_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.000 </div></div><div class=\"c_1 wa8 ha_1 gs520\"><div class=\"t_1 m0_1 x2e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17/04/2029 </div></div><div class=\"c_1 wa9 ha_1 gs521\"><div class=\"t_1 m0_1 x56 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1,65% </div></div><div class=\"c_1 waa ha_1 gs522\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1,65% </div></div><div class=\"c_1 wa6 h7_1 gs523\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>24 </div></div><div class=\"c_1 w5d h7_1 gs524\"><div class=\"t_1 m0_1 x13_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">355.000 </div></div><div class=\"c_1 wa7 h7_1 gs525\"><div class=\"t_1 m0_1 x14_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.000 </div></div><div class=\"c_1 wa7 hd_1 gs527\"><div class=\"t_1 m0_1 x2e h6_1 y57_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo </div></div><div class=\"c_1 wa8 hd_1 gs528\"><div class=\"t_1 m0_1 x4d h6_1 y57_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Vencimiento </div></div><div class=\"c_1 waa hd_1 gs529\"><div class=\"t_1 m0_1 x2e h6_1 y57_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tipo de inter\u00e9s </div></div><div class=\"c_1 w5d hd_1 gs52a\"><div class=\"t_1 m0_1 x14_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">L\u00edmite </div></div><div class=\"c_1 wa9 hd_1 gs52b\"><div class=\"t_1 m0_1 x4d h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tipo de inter\u00e9s no<span class=\"__1 _16\"></span>minal </div></div><div class=\"c_1 wa7 hd_1 gs527\"><div class=\"t_1 m0_1 x12_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">dispuesto </div></div><div class=\"c_1 wa8 hd_1 gs528\"><div class=\"t_1 m0_1 x29 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00faltimo </div></div><div class=\"c_1 waa hd_1 gs529\"><div class=\"t_1 m0_1 x17_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">efectivo </div></div><div class=\"c_1 wa6 h7_1 gs52c\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas con entida<span class=\"__1 _16\"></span>des de cr\u00e9dito </div></div><div class=\"c_1 wa6 h8_1 gs52d\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00f3liza de cr\u00e9dito<span class=\"__1 _16\"></span> revolving </div></div><div class=\"c_1 w5d h8_1 gs52e\"><div class=\"t_1 m0_1 x13_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">275.000 </div></div><div class=\"c_1 wa7 h8_1 gs52f\"><div class=\"t_1 m0_1 x85 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa8 h8_1 gs530\"><div class=\"t_1 m0_1 x2e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17/07/2024 </div></div><div class=\"c_1 wa9 h8_1 gs531\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5,16% (Euribor<span class=\"__1 _10\"></span> + Margin) </div></div><div class=\"c_1 waa h8_1 gs532\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5,16% </div></div><div class=\"c_1 wa6 h7_1 gs533\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamo Banco<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>Eur<span class=\"__1 _10\"></span>opeo de inversione<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w5d h7_1 gs534\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">80.000 </div></div><div class=\"c_1 wa7 h7_1 gs535\"><div class=\"t_1 m0_1 x14_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.000 </div></div><div class=\"c_1 wa8 h7_1 gs536\"><div class=\"t_1 m0_1 x2e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17/04/2029 </div></div><div class=\"c_1 wa9 h7_1 gs537\"><div class=\"t_1 m0_1 x56 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1,65% </div></div><div class=\"c_1 waa h7_1 gs538\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1,65% </div></div><div class=\"c_1 wa6 h7_1 gs539\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>23 </div></div><div class=\"c_1 w5d h7_1 gs53a\"><div class=\"t_1 m0_1 x13_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">355.000 </div></div><div class=\"c_1 wa7 h7_1 gs53b\"><div class=\"t_1 m0_1 x14_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.000 </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y363 ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">El<span class=\"ls0_1\"> 17 <span class=\"__1 _16\"></span>de julio de <span class=\"__1 _16\"></span>20<span class=\"__1 _13\"></span>20, <span class=\"__1 _16\"></span>la Sociedad Dominante suscribi\u00f3 una <span class=\"__1 _10\"></span>p\u00f3liza de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>r\u00e9dito <span class=\"__1 _10\"></span>revolving, por importe <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5ad ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">275 millones <span class=\"__1 _16\"></span>de euros, por <span class=\"__1 _16\"></span>un plazo inicial de <span class=\"__1 _16\"></span>3 a\u00f1os con <span class=\"__1 _16\"></span>la posibilidad de <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>tensi\u00f3n <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>1 a\u00f1o adicional<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5ae ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(dicha renovaci\u00f3n fue <span class=\"__1 _10\"></span>conc<span class=\"__1 _13\"></span>edida <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _16\"></span>fecha efectiva 30 de <span class=\"__1 _16\"></span>j<span class=\"__1 _13\"></span>unio <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>2021<span class=\"__1 _13\"></span>) y destinada a <span class=\"__1 _16\"></span>usos<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>gener<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>es </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5af ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">corporativos. En el <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>ntrato <span class=\"__1 _16\"></span>de dicha p\u00f3liza <span class=\"__1 _10\"></span>se obliga <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>la Sociedad Dominante a cumplir <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _10\"></span>una serie </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5b0 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">de <span class=\"__1 _14\"></span><span class=\"ff5_1 ls0_1\">\u201c<span class=\"ff1_1\">covenants</span>\u201d<span class=\"ff1_1\"> <span class=\"__1 _14\"></span></span>entre <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>destac<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>cumplimiento <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>cierto <span class=\"__1 _14\"></span>\u201c<span class=\"__1 _13\"></span><span class=\"ff1_1\">Ratio <span class=\"__1 _12\"></span><span class=\"ls7_1\">de</span> <span class=\"__1 _14\"></span>Deuda <span class=\"__1 _14\"></span>financiera <span class=\"__1 _14\"></span>neta </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5b1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidada / EBITDA co<span class=\"__1 _13\"></span>nsolidado<span class=\"ff5_1\">\u201d. Dicho \u201ccoven<span class=\"__1 _13\"></span>ant\u201d se cumpl</span>e <span class=\"ls7_1\">a <span class=\"__1 _13\"></span></span>31 de diciembre de 202<span class=\"__1 _13\"></span>4 y 2023. </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y365 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _d\"> </span>2 <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>febrero <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"> </span>2<span class=\"__1 _13\"></span>024, <span class=\"__1 _d\"> </span>esta <span class=\"__1 _19\"></span>p\u00f3liza <span class=\"__1 _d\"> </span>fue<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>nova<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>mismo <span class=\"__1 _d\"> </span>importe, <span class=\"__1 _d\"> </span>manteniendo <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>mismas </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y366 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">condiciones <span class=\"__1 _12\"></span>contractuales <span class=\"__1 _14\"></span>y <span class=\"__1 _13\"></span>por <span class=\"__1 _12\"></span>un <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>lazo <span class=\"__1 _13\"></span>inicial <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>4 <span class=\"__1 _12\"></span>a\u00f1os <span class=\"__1 _12\"></span>(con <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>posib<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>lidad <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>extensi<span class=\"__1 _13\"></span>\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>1 <span class=\"__1 _12\"></span>a\u00f1o </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y367 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">adicional), destinada a uso<span class=\"__1 _13\"></span>s generales corporativos. <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _14\"></span>27 <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>marzo <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2019, <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Sociedad <span class=\"__1 _19\"></span>Dominante <span class=\"__1 _14\"></span>formal<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>z\u00f3 <span class=\"__1 _14\"></span>un <span class=\"__1 _14\"></span>pr\u00e9stamo <span class=\"__1 _14\"></span>con <span class=\"__1 _19\"></span>el <span class=\"__1 _14\"></span>Banco <span class=\"__1 _14\"></span>Europeo <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inversiones  (BEI) <span class=\"__1 _e\"> </span>por  importe  de<span class=\"__1 _10\"></span>  hasta <span class=\"__1 _e\"> </span>120  millones  de <span class=\"__1 _e\"> </span>euros,  para <span class=\"__1 _e\"> </span>financ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ar  sus <span class=\"__1 _e\"> </span>esfuerzos<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>en </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y317 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">investigaci\u00f3n y <span class=\"__1 _16\"></span>desarrol<span class=\"__1 _13\"></span>lo, <span class=\"__1 _16\"></span>con el <span class=\"__1 _16\"></span>objet<span class=\"__1 _13\"></span>ivo <span class=\"__1 _16\"></span>de ofrecer innovaci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>v<span class=\"__1 _13\"></span>anguardia <span class=\"__1 _10\"></span>y terapias <span class=\"__1 _10\"></span>diferenciadas<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y318 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en el \u00e1rea de la derm<span class=\"__1 _13\"></span>atolog\u00eda m\u00e9dica. El primer tramo <span class=\"__1 _13\"></span>de 80 millones de euros fue concedido el<span class=\"__1 _13\"></span> 17 de </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y36b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">abril <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>2019, <span class=\"__1 _12\"></span>con <span class=\"__1 _12\"></span>32 <span class=\"__1 _12\"></span>amortizaciones <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>capital <span class=\"__1 _12\"></span>iguale<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>entre <span class=\"__1 _12\"></span>el <span class=\"__1 _13\"></span>17 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>julio <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>2021 <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>17 <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>abril <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y36c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2029, <span class=\"__1 _16\"></span>siendo <span class=\"__1 _16\"></span>\u00e9ste <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>vencimiento <span class=\"__1 _10\"></span>\u00faltimo. <span class=\"__1 _16\"></span>Debido <span class=\"__1 _16\"></span>a <span class=\"__1 _10\"></span>la <span class=\"__1 _16\"></span>emisi\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span>uda <span class=\"__1 _21\"></span>nueva <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>2021, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ipo <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y36d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">se v<span class=\"__1 _13\"></span>io incrementado <span class=\"__1 _13\"></span>en 0,3<span class=\"__1 _13\"></span>0%. E<span class=\"__1 _13\"></span>n el co<span class=\"__1 _13\"></span>ntrato de <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>pr\u00e9stamo se <span class=\"__1 _13\"></span>obliga a <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad Do<span class=\"__1 _13\"></span>minante a </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y36e ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cumplir <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>serie <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>\u201ccovenants<span class=\"__1 _13\"></span>\u201d <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>destacan <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>cum<span class=\"__1 _13\"></span>plimiento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>\u201cRatio<span class=\"__1 _13\"></span><span class=\"ff1_1\"> <span class=\"__1 _12\"></span><span class=\"ls7_1\">de</span> <span class=\"__1 _13\"></span>Deuda </span></div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h17_1 y36f ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">financiera neta <span class=\"__1 _16\"></span>cons<span class=\"__1 _13\"></span>olidada / <span class=\"__1 _16\"></span>EBITDA consolidado\u201d y <span class=\"__1 _16\"></span>de un <span class=\"__1 _16\"></span>\u201cR<span class=\"__1 _13\"></span>atio <span class=\"__1 _16\"></span>de Apalancamiento financiero de <span class=\"__1 _10\"></span>las </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y370 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sociedades subsidiarias / E<span class=\"__1 _13\"></span>BITDA consolidado\u201d. Ambos \u201ccovenants\u201d se c<span class=\"__1 _13\"></span>umpl<span class=\"__1 _16\"></span>en <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span><span class=\"ff1_1\">31 de diciembre de </span></div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y371 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2024 y 2023.  </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x21_1 h16_1 y31d ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Instrumentos financieros<span class=\"__1 _13\"></span> derivados </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5b2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Con <span class=\"__1 _d\"> </span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _d\"> </span>10 <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>mayo<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>20<span class=\"__1 _13\"></span>18, <span class=\"__1 _e\"> </span>la <span class=\"__1 _d\"> </span>Junt<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>General <span class=\"__1 _e\"> </span>Ordinaria <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>Acc<span class=\"__1 _13\"></span>ionistas <span class=\"__1 _d\"> </span>aprob\u00f3 <span class=\"__1 _e\"> </span>realizar <span class=\"__1 _e\"> </span>una<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y31f ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">operaci\u00f3n de <span class=\"__1 _16\"></span>per<span class=\"__1 _13\"></span>muta <span class=\"__1 _16\"></span>financ<span class=\"__1 _13\"></span>iera <span class=\"__1 _16\"></span>de tipo <span class=\"__1 _16\"></span>de inter\u00e9s y <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones (\u201cEquity <span class=\"__1 _16\"></span>swa<span class=\"__1 _13\"></span>p\u201d). <span class=\"__1 _16\"></span>Dic<span class=\"__1 _13\"></span>ha <span class=\"__1 _16\"></span>operaci\u00f3n se <span class=\"__1 _10\"></span>h<span class=\"__1 _13\"></span><span class=\"ff1_1\">izo </span></div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y320 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">efectiva <span class=\"__1 _16\"></span>mediante <span class=\"__1 _16\"></span>contrat<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _21\"></span>11 <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>mayo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2018 <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>Banco <span class=\"__1 _16\"></span>Santand<span class=\"__1 _13\"></span>er, <span class=\"__1 _21\"></span>S.A., <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>Almirall </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y321 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">S.A.  se <span class=\"__1 _e\"> </span>ob<span class=\"__1 _13\"></span>liga <span class=\"__1 _e\"> </span>a  pagar  un  inter\u00e9s  variable  a <span class=\"__1 _e\"> </span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _e\"> </span>entidad  bancaria  como  compensaci\u00f3n  y  Banco </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 ydd_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Santander, S.A. se<span class=\"__1 _13\"></span> compromete com<span class=\"__1 _13\"></span>o adquiriente de acciones <span class=\"__1 _13\"></span>ordinarias<span class=\"__1 _13\"></span> subyacentes de la socie<span class=\"__1 _13\"></span>dad </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y322 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall <span class=\"__1 _19\"></span>S.A. <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>un <span class=\"__1 _d\"> </span>l\u00edmite <span class=\"__1 _14\"></span>nom<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nal <span class=\"__1 _19\"></span>m\u00e1xim<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>del <span class=\"__1 _d\"> </span>2,9<span class=\"__1 _10\"></span>9% <span class=\"__1 _19\"></span>del<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>capital <span class=\"__1 _d\"> </span>social <span class=\"__1 _14\"></span>(5.102<span class=\"__1 _13\"></span>.058 <span class=\"__1 _14\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>o <span class=\"__1 _19\"> </span>50<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 ydf_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones de <span class=\"__1 _16\"></span>euros<span class=\"__1 _13\"></span>), <span class=\"__1 _16\"></span>a entregar el <span class=\"__1 _16\"></span>dividend<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>recibido por su <span class=\"__1 _16\"></span>invers<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _16\"></span>en Almirall S.A.<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>D<span class=\"__1 _13\"></span>icho <span class=\"__1 _16\"></span>instru<span class=\"__1 _13\"></span>mento </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5b3 ff1_1 fs0_1 fc0_1 sc0_1 lse_1 ws0_1\">fue<span class=\"ls0_1\"> renovado en dic<span class=\"__1 _13\"></span>iembre de 2023 por un plazo <span class=\"__1 _13\"></span>de 2 a\u00f1os.<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y325 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adicionalmente, <span class=\"__1 _d\"> </span>cuando <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>valor <span class=\"__1 _d\"> </span>razonable <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>ea <span class=\"__1 _d\"> </span>i<span class=\"__1 _10\"></span>nferior <span class=\"__1 _d\"> </span>al <span class=\"__1 _d\"> </span>85% <span class=\"__1 _19\"> </span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _19\"></span>valor <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>coste, <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>debe </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">compensar  l<span class=\"__1 _13\"></span>a  p\u00e9rdida  a<span class=\"__1 _13\"></span>portando  caja<span class=\"__1 _13\"></span>  al <span class=\"__1 _b_1\"> </span>banco  (r<span class=\"__1 _13\"></span>educiendo  en  es<span class=\"__1 _13\"></span>e  caso  e<span class=\"__1 _13\"></span>l  valor  d<span class=\"__1 _13\"></span>el  derivado<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">contabilizado). <span class=\"__1 _13\"></span>U<span class=\"__1 _13\"></span>na <span class=\"__1 _13\"></span>vez <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>ha <span class=\"__1 _13\"></span>realizado <span class=\"__1 _12\"></span>alguna <span class=\"__1 _13\"></span>liquida<span class=\"__1 _13\"></span>ci\u00f3n, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>caso <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5b6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">superior al 110% del \u00faltimo<span class=\"__1 _13\"></span> valor por el<span class=\"__1 _10\"></span> que se produjo<span class=\"__1 _13\"></span> una liquidaci\u00f3n, el Grupo recuperar<span class=\"__1 _13\"></span>\u00e1 los pagos </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5b7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">realizados proporcionalme<span class=\"__1 _13\"></span>nte <span class=\"__1 _10\"></span>hasta el 100% del <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>alor inicial del deri<span class=\"__1 _10\"></span>vado <span class=\"__1 _13\"></span>(siempre limitado al <span class=\"__1 _10\"></span>coste de </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5b8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">adquisici\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>Banco <span class=\"__1 _13\"></span>Santand<span class=\"__1 _13\"></span>er). <span class=\"__1 _13\"></span>Por <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>motivo, <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>optado <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>clasificar <span class=\"__1 _13\"></span>dicho<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5b9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">activo/pasivo como corr<span class=\"__1 _13\"></span>iente. </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h17_1 y490 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>onsecuencia, <span class=\"__1 _d\"> </span>en <span class=\"__1 _19\"> </span>el <span class=\"__1 _d\"> </span>ep\u00edgrafe <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"> </span>\u201c<span class=\"__1 _13\"></span>Activos <span class=\"__1 _19\"> </span>por <span class=\"__1 _d\"> </span>instrumentos<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>financieros<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>derivados\u201d <span class=\"__1 _d\"> </span>(en <span class=\"__1 _d\"> </span>caso <span class=\"__1 _d\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h17_1 y491 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">plusval\u00eda  l<span class=\"__1 _16\"></span>ate<span class=\"__1 _13\"></span>nte) <span class=\"__1 _e\"> </span>o <span class=\"__1 _e\"> </span>de  \u201cPasivos <span class=\"__1 _e\"> </span>por  i<span class=\"__1 _10\"></span>nstrumentos  financieros <span class=\"__1 _e\"> </span>derivados\u201d  (en <span class=\"__1 _e\"> </span>cas<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>de  minusval\u00eda </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y96_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">latente), se ha registrado el valor <span class=\"__1 _16\"></span>raz<span class=\"__1 _13\"></span>onable del derivado que <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orrespon<span class=\"__1 _13\"></span>de a <span class=\"__1 _10\"></span>la diferencia entre el val<span class=\"__1 _10\"></span>or<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5ba ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">razonable <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>activo <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ubyacente <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>coste <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>adquisici\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>mismas <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>Banco <span class=\"__1 _14\"></span>Santander </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5bb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.510.952 <span class=\"__1 _10\"></span>acciones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>eq<span class=\"__1 _13\"></span>uivalentes <span class=\"__1 _16\"></span>a 35,1 <span class=\"__1 _16\"></span>millon<span class=\"__1 _13\"></span>es <span class=\"__1 _16\"></span>de euros, <span class=\"__1 _16\"></span>corres<span class=\"__1 _13\"></span>pondientes <span class=\"__1 _16\"></span>al 1,<span class=\"__1 _13\"></span>2% <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _16\"></span>capital <span class=\"__1 _10\"></span>social </div></div><div class=\"c_1 w1_1 h0_1 gs53c\"><div class=\"t_1 m0_1 x1_1 h1_1 y5bc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de la Sociedad Do<span class=\"__1 _13\"></span>minante)<span class=\"lse_1\">. </span> </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En el cuadro siguient<span class=\"__1 _13\"></span>e se detalla los impactos en <span class=\"__1 _13\"></span><span class=\"ls7_1\">a </span>31 de diciembre <span class=\"__1 _13\"></span>de<span class=\"__1 _10\"></span> 202<span class=\"__1 _13\"></span>4 y 2023: </div></div><div class=\"c_1 w8e h7_1 gs53f\"><div class=\"t_1 m0_1 x2b h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w8f h7_1 gs540\"><div class=\"t_1 m0_1 x50 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w90 h7_1 gs541\"><div class=\"t_1 m0_1 x50 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 wad h7_1 gs542\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activo subyacente: </div></div><div class=\"c_1 wad h8_1 gs543\"><div class=\"t_1 m0_1 xd_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Valor razonable </div></div><div class=\"c_1 w8f h8_1 gs544\"><div class=\"t_1 m0_1 x3b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.678  </div></div><div class=\"c_1 w90 h8_1 gs545\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.155  </div></div><div class=\"c_1 wad h7_1 gs546\"><div class=\"t_1 m0_1 xd_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Coste de adqu<span class=\"__1 _10\"></span>isici\u00f3n </div></div><div class=\"c_1 w8f h7_1 gs547\"><div class=\"t_1 m0_1 x3b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">35.073  </div></div><div class=\"c_1 w90 h7_1 gs548\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">35.073  </div></div><div class=\"c_1 wad h7_1 gs549\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Plusval\u00eda / (mi<span class=\"__1 _10\"></span>nusval\u00eda) </div></div><div class=\"c_1 w8f h7_1 gs54a\"><div class=\"t_1 m0_1 x25 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(14.395) </div></div><div class=\"c_1 w90 h7_1 gs54b\"><div class=\"t_1 m0_1 x13_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(13.918) </div></div><div class=\"c_1 wad h7_1 gs54c\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Desembolsos re<span class=\"__1 _10\"></span>alizados ha<span class=\"__1 _10\"></span>sta la fecha </div></div><div class=\"c_1 w8f h7_1 gs54d\"><div class=\"t_1 m0_1 x3b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.349  </div></div><div class=\"c_1 w90 h7_1 gs54e\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.349  </div></div><div class=\"c_1 wad h7_1 gs54f\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activo / (pasivo)<span class=\"__1 _16\"></span> por instrumento financiero<span class=\"__1 _16\"></span> derivado </div></div><div class=\"c_1 w8f h7_1 gs550\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.046) </div></div><div class=\"c_1 w90 h7_1 gs551\"><div class=\"t_1 m0_1 x3b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.569) </div></div><div class=\"c_1 wad h7_1 gs552\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Beneficio / (P\u00e9rdi<span class=\"__1 _16\"></span>da) del ejercicio (Nota 22)<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w8f h7_1 gs553\"><div class=\"t_1 m0_1 x5e h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(477)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w90 h7_1 gs554\"><div class=\"t_1 m0_1 x3b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.544) </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x21_1 h16_1 y5c8 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras consideraciones so<span class=\"__1 _13\"></span>bre deudas financieras<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5c9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _14\"></span>fecha <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>formulac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>las <span class=\"__1 _14\"></span>pres<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tes <span class=\"__1 _19\"></span>cuentas <span class=\"__1 _19\"></span>anuales<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>consolidadas, <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>Administrador<span class=\"__1 _13\"></span>es <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5ca ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sociedad <span class=\"__1 _12\"></span>Dom<span class=\"__1 _13\"></span>inante <span class=\"__1 _13\"></span>consideran<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>no<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>ha <span class=\"__1 _12\"></span>pro<span class=\"__1 _13\"></span>ducido <span class=\"__1 _13\"></span>ning\u00fan <span class=\"__1 _14\"></span>incumplimiento <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>obligac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5cb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">antes citadas (incluye<span class=\"__1 _13\"></span>ndo la serie de <span class=\"ff5_1\">\u201c</span>coven<span class=\"__1 _13\"></span>ants<span class=\"ff5_1\">\u201d</span> anteriormente menci<span class=\"__1 _13\"></span>onados). </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5cc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los intereses <span class=\"__1 _13\"></span>devengados y<span class=\"__1 _13\"></span> pendientes de <span class=\"__1 _13\"></span>pago a 31 <span class=\"__1 _13\"></span>de diciembre <span class=\"__1 _13\"></span>del 202<span class=\"__1 _13\"></span>4 <span class=\"__1 _13\"></span>ascienden a <span class=\"__1 _13\"></span>2.327 miles<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5cd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"> </span>(2.<span class=\"__1 _13\"></span>3<span class=\"ls7_1\">99</span> <span class=\"__1 _19\"></span>miles <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>31 <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>dicie<span class=\"__1 _13\"></span>mbre <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>2023<span class=\"__1 _13\"></span>) <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"></span>correspon<span class=\"__1 _13\"></span>den <span class=\"__1 _19\"></span>principalmente <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>las </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y33_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">obligaciones simples d<span class=\"__1 _13\"></span>e rango senior.  </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5ce ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El coste medio de la deuda, para los ejercicios anuale<span class=\"__1 _13\"></span>s <span class=\"__1 _10\"></span>terminados el <span class=\"__1 _13\"></span>31 de diciembre de 2024 y 2023 </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5cf ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ha <span class=\"__1 _14\"></span>sido <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span><span class=\"ls7_1\">1,5</span>%<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span><span class=\"lsf_1\">y <span class=\"__1 _12\"></span></span>1,<span class=\"__1 _13\"></span>4% <span class=\"__1 _14\"></span>respectivamente. <span class=\"__1 _19\"></span>La <span class=\"__1 _14\"></span>exposici\u00f3n <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>riesgo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>tipo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5d0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">limitada <span class=\"ls7_1\">a </span>31 de<span class=\"__1 _13\"></span> di<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iembre de 2024 (N<span class=\"__1 _13\"></span>ota <span class=\"ls7_1\">32<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5d1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adicionalmente, en aplicaci\u00f3n de la modificaci\u00f3n de la NIC 7, <span class=\"__1 _10\"></span>a contin<span class=\"__1 _13\"></span>ua<span class=\"__1 _10\"></span>ci\u00f3n, se incluye la conciliaci\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5d2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>los flujos<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>surgidos <span class=\"__1 _13\"></span>de las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>correspondientes <span class=\"__1 _13\"></span>pasivos </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y5d3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en el balance conso<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idado i<span class=\"__1 _13\"></span>nicial y final, separando los movimientos q<span class=\"__1 _13\"></span>ue suponen flujos de efectivo de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs53e\"><div class=\"t_1 m0_1 x1_1 h1_1 y6f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">los que no lo supone<span class=\"__1 _13\"></span>n. </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs555\">Cambios de </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs556\">Saldo a </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs557\">Flujos de  </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs558\">Intereses  </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs559\">Intereses  </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs55a\">valor </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs55b\">Saldo a </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs55c\">1/01/2024 </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs55d\">efectivo </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1 gs55e\">pagados<span class=\"ls0_1\"> </span></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs55f\">devengados </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs560\">razonable </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs561\">31/12/2024 </div><div class=\"c_1 wae h7_1 gs562\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado </div></div><div class=\"c_1 wae h7_1 gs563\"><div class=\"t_1 m0_1 xd_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito </div></div><div class=\"c_1 waf h7_1 gs564\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb0 h7_1 gs565\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb1 h7_1 gs566\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb2 h7_1 gs567\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 waf h7_1 gs568\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h7_1 gs569\"><div class=\"t_1 m0_1 xc6 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wae h8_1 gs56a\"><div class=\"t_1 m0_1 xd_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito </div></div><div class=\"c_1 waf h8_1 gs56b\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.000 </div></div><div class=\"c_1 wb0 h8_1 gs56c\"><div class=\"t_1 m0_1 x10_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.000) </div></div><div class=\"c_1 wb1 h8_1 gs56d\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb2 h8_1 gs56e\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 waf h8_1 gs56f\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h8_1 gs570\"><div class=\"t_1 m0_1 x3b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.000 </div></div><div class=\"c_1 wae h7_1 gs571\"><div class=\"t_1 m0_1 xd_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior </div></div><div class=\"c_1 waf h7_1 gs572\"><div class=\"t_1 m0_1 x48 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">296.851 </div></div><div class=\"c_1 wb0 h7_1 gs573\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb1 h7_1 gs574\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb2 h7_1 gs575\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.142 </div></div><div class=\"c_1 waf h7_1 gs576\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h7_1 gs577\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">297.993 </div></div><div class=\"t_1 m0_1 h5_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs578\">Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con </div><div class=\"t_1 m0_1 h5_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs579\">cambios en resulta<span class=\"__1 _10\"></span>dos </div><div class=\"c_1 wae h8_1 gs57a\"><div class=\"t_1 m0_1 xd_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por in<span class=\"__1 _10\"></span>strumentos fina<span class=\"__1 _10\"></span>ncieros deri<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ado<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 waf h8_1 gs57b\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.569 </div></div><div class=\"c_1 wb0 h8_1 gs57c\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb1 h8_1 gs57d\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb2 h8_1 gs57e\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 waf h8_1 gs57f\"><div class=\"t_1 m0_1 xd5 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">477<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb3 h8_1 gs580\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.046 </div></div><div class=\"c_1 wae h7_1 gs581\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago </div></div><div class=\"c_1 waf h7_1 gs582\"><div class=\"t_1 m0_1 x30 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.399 </div></div><div class=\"c_1 wb0 h7_1 gs583\"><div class=\"t_1 m0_1 x84 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb1 h7_1 gs584\"><div class=\"t_1 m0_1 x10_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.537) </div></div><div class=\"c_1 wb2 h7_1 gs585\"><div class=\"t_1 m0_1 x17_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.465 </div></div><div class=\"c_1 waf h7_1 gs586\"><div class=\"t_1 m0_1 x7f h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h7_1 gs587\"><div class=\"t_1 m0_1 x53 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.327 </div></div><div class=\"c_1 wb4 ha_1 gs588\"><div class=\"t_1 m0_1 x12_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total Deuda fina<span class=\"__1 _16\"></span>nciera </div></div><div class=\"c_1 w9f ha_1 gs589\"><div class=\"t_1 m0_1 x48 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">355.819 </div></div><div class=\"c_1 wb0 ha_1 gs58a\"><div class=\"t_1 m0_1 x10_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.000) </div></div><div class=\"c_1 wb1 ha_1 gs58b\"><div class=\"t_1 m0_1 x10_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.537) </div></div><div class=\"c_1 wb2 ha_1 gs58c\"><div class=\"t_1 m0_1 x17_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.607 </div></div><div class=\"c_1 waf ha_1 gs58d\"><div class=\"t_1 m0_1 xd5 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">477<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb3 ha_1 gs58e\"><div class=\"t_1 m0_1 x13_1 h5_1 y80_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">347.366 </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs58f\">Cambios de </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs590\">Saldo a </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs591\">Flujos de  </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs592\">Intereses  </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs593\">Intereses  </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs594\">valor </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs595\">Saldo a </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs596\">1/01/2023 </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs597\">efectivo </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1 gs598\">pagados<span class=\"ls0_1\"> </span></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs599\">devengados </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs59a\">razonable </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs59b\">31/12/2023 </div><div class=\"c_1 wae h7_1 gs59c\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado </div></div><div class=\"c_1 wae h7_1 gs59d\"><div class=\"t_1 m0_1 xd_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito </div></div><div class=\"c_1 waf h7_1 gs59e\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb0 h7_1 gs59f\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb1 h7_1 gs5a0\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb2 h7_1 gs5a1\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 waf h7_1 gs5a2\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h7_1 gs5a3\"><div class=\"t_1 m0_1 xc6 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wae h7_1 gs5a4\"><div class=\"t_1 m0_1 xd_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito </div></div><div class=\"c_1 waf h7_1 gs5a5\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">65.000 </div></div><div class=\"c_1 wb0 h7_1 gs5a6\"><div class=\"t_1 m0_1 x10_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.000) </div></div><div class=\"c_1 wb1 h7_1 gs5a7\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb2 h7_1 gs5a8\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 waf h7_1 gs5a9\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h7_1 gs5aa\"><div class=\"t_1 m0_1 x3b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.000 </div></div><div class=\"c_1 wae h8_1 gs5ab\"><div class=\"t_1 m0_1 xd_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior </div></div><div class=\"c_1 waf h8_1 gs5ac\"><div class=\"t_1 m0_1 x48 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">295.758 </div></div><div class=\"c_1 wb0 h8_1 gs5ad\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb1 h8_1 gs5ae\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb2 h8_1 gs5af\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.093 </div></div><div class=\"c_1 waf h8_1 gs5b0\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h8_1 gs5b1\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">296.851 </div></div><div class=\"t_1 m0_1 h5_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs5b2\">Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con </div><div class=\"t_1 m0_1 h5_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs5b3\">cambios en resulta<span class=\"__1 _10\"></span>dos </div><div class=\"c_1 wae h7_1 gs5b4\"><div class=\"t_1 m0_1 xd_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por instru<span class=\"__1 _16\"></span>mentos financieros deri<span class=\"__1 _10\"></span>vados </div></div><div class=\"c_1 waf h7_1 gs5b5\"><div class=\"t_1 m0_1 x56 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">25<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wb0 h7_1 gs5b6\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb1 h7_1 gs5b7\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb2 h7_1 gs5b8\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 waf h7_1 gs5b9\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.544 </div></div><div class=\"c_1 wb3 h7_1 gs5ba\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.569 </div></div><div class=\"c_1 wae h8_1 gs5bb\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago </div></div><div class=\"c_1 waf h8_1 gs5bc\"><div class=\"t_1 m0_1 x30 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.377 </div></div><div class=\"c_1 wb0 h8_1 gs5bd\"><div class=\"t_1 m0_1 x84 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb1 h8_1 gs5be\"><div class=\"t_1 m0_1 x10_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.214) </div></div><div class=\"c_1 wb2 h8_1 gs5bf\"><div class=\"t_1 m0_1 x17_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.236 </div></div><div class=\"c_1 waf h8_1 gs5c0\"><div class=\"t_1 m0_1 x7f h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wb3 h8_1 gs5c1\"><div class=\"t_1 m0_1 x53 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.399 </div></div><div class=\"c_1 wb4 h8_1 gs5c2\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total Deuda fina<span class=\"__1 _16\"></span>nciera </div></div><div class=\"c_1 w9f h8_1 gs5c3\"><div class=\"t_1 m0_1 x48 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">363.160 </div></div><div class=\"c_1 wb0 h8_1 gs5c4\"><div class=\"t_1 m0_1 x10_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.000) </div></div><div class=\"c_1 wb1 h8_1 gs5c5\"><div class=\"t_1 m0_1 x10_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.214) </div></div><div class=\"c_1 wb2 h8_1 gs5c6\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.329 </div></div><div class=\"c_1 waf h8_1 gs5c7\"><div class=\"t_1 m0_1 x30 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.544 </div></div><div class=\"c_1 wb3 h8_1 gs5c8\"><div class=\"t_1 m0_1 x13_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">355.819 </div></div>Tal <span class=\"__1 _16\"></span>como <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>describ<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>N<span class=\"__1 _13\"></span>ota <span class=\"__1 _16\"></span><span class=\"lsc_1\">18<span class=\"ls0_1\"> <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>pr<span class=\"__1 _13\"></span>incipales </span></span>instrumentos de deuda s<span class=\"__1 _13\"></span>on los siguientes:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>El 27 de<span class=\"__1 _16\"></span> marz<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de 2019, la Sociedad Dominante formaliz\u00f3 un pr\u00e9stamo con <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>Ban<span class=\"__1 _13\"></span>co <span class=\"__1 _10\"></span>Europeo </span>de Inversiones (BEI) por importe de hasta 120 mi<span class=\"__1 _13\"></span>llones de euros, para financiar sus esfuerzos<span class=\"__1 _13\"></span> en <span class=\"__1 _13\"></span>inv<span class=\"__1 _13\"></span>estigaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>desarro<span class=\"__1 _13\"></span>llo, <span class=\"__1 _13\"></span>con <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>objetivo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>ofrecer <span class=\"__1 _12\"></span>innovaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>vanguardi<span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>terapias<span class=\"__1 _13\"></span> diferenciadas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>\u00e1rea <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>dermatolog\u00ed<span class=\"__1 _13\"></span>a m\u00e9dica<span class=\"__1 _13\"></span>. El<span class=\"__1 _13\"></span> primer <span class=\"__1 _13\"></span>tramo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>80 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros fue concedido e<span class=\"__1 _13\"></span>l 17 de abril de 2<span class=\"__1 _13\"></span>019 con un inter\u00e9s fijo<span class=\"__1 _13\"></span> del 1,351%, con 32<span class=\"__1 _13\"></span> amortizaciones d<span class=\"__1 _13\"></span>e capital <span class=\"__1 _13\"></span>iguales <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>ntre <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>17 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>julio <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2021 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>17 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>abril<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> 20<span class=\"__1 _13\"></span>29, <span class=\"__1 _13\"></span>siendo <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>vencim<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ento<span class=\"__1 _13\"></span> \u00faltimo. Debid<span class=\"__1 _13\"></span>o a la em<span class=\"__1 _13\"></span>isi\u00f3n de deu<span class=\"__1 _13\"></span>da nueva, el <span class=\"__1 _13\"></span>tipo de inter\u00e9s<span class=\"__1 _13\"></span> se vio <span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ncrementad<span class=\"__1 _13\"></span>o en 0,30%,<span class=\"__1 _13\"></span> por lo que el tipo de <span class=\"__1 _13\"></span>inter\u00e9s es del 1,651%.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Con fecha 22 de<span class=\"__1 _10\"></span> septiembre de 2021, la Sociedad <span class=\"__1 _16\"></span>D<span class=\"__1 _13\"></span>ominante procedi\u00f3 al cierr<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>y desembolso<span class=\"__1 _13\"></span> </span>de una <span class=\"__1 _13\"></span>emisi\u00f3n d<span class=\"__1 _13\"></span>e obligaciones <span class=\"__1 _13\"></span>simples de <span class=\"__1 _13\"></span>rango sen<span class=\"__1 _13\"></span>ior por <span class=\"__1 _13\"></span>un importe <span class=\"__1 _13\"></span>nominal agregado <span class=\"__1 _13\"></span>de 300 millones <span class=\"__1 _13\"></span>de euros, con<span class=\"__1 _13\"></span> un tipo <span class=\"__1 _13\"></span>de inter\u00e9s fijo a<span class=\"__1 _13\"></span>nual de 2,125% <span class=\"__1 _13\"></span>y con venc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>miento e<span class=\"__1 _13\"></span>l 22 de<span class=\"__1 _13\"></span> septiembre de 2026.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Por <span class=\"__1 _14\"></span>\u00faltimo, <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _12\"></span>t<span class=\"__1 _13\"></span>iene <span class=\"__1 _14\"></span>suscri<span class=\"lse_1\">ta</span> <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>p\u00f3liza <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>cr\u00e9dito <span class=\"__1 _14\"></span>revolving, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>deveng<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>tipo <span class=\"__1 _14\"></span>de </span>inter\u00e9s variable refere<span class=\"__1 _13\"></span>nciado al Euribor<span class=\"__1 _13\"></span>, pero que a <span class=\"__1 _13\"></span>31 de diciembre de 20<span class=\"__1 _13\"></span>24 y 2023, <span class=\"ls7_1\">no </span>hab\u00ed<span class=\"__1 _13\"></span>a dispuesto importe a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>gun<span class=\"ls7_1\">o.<span class=\"__1 _13\"></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "<span class=\"__1 _a_1\"> </span>Pasivos <span class=\"__1 _b_1\"> </span>financieros <span class=\"__1 _b_1\"> </span>valora<span class=\"__1 _13\"></span>dos  al <span class=\"__1 _b_1\"> </span>valor <span class=\"__1 _b_1\"> </span>razon<span class=\"__1 _13\"></span>able  c<span class=\"__1 _13\"></span>on  cambios <span class=\"__1 _b_1\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>cuenta<span class=\"__1 _13\"></span>  de <span class=\"__1 _b_1\"> </span>p\u00e9rdidas<span class=\"__1 _13\"></span>  y ganancias<span class=\"ls9_1\">: <span class=\"__1 _d\"> </span></span>Actualmente <span class=\"__1 _e\"> </span>el <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _e\"> </span>tiene <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>esta <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>ategor\u00eda <span class=\"__1 _e\"> </span>instrumentos <span class=\"__1 _d\"> </span>f<span class=\"__1 _13\"></span>inancieros <span class=\"__1 _d\"> </span>der<span class=\"__1 _13\"></span>ivados, seg\u00fan descrito en la N<span class=\"__1 _13\"></span>ota 5-<span class=\"ls10_1\">j)</span> y m\u00e1s adelante en <span class=\"__1 _13\"></span>esta nota.  La composici<span class=\"__1 _13\"></span>\u00f3n de las <span class=\"__1 _13\"></span>deudas con <span class=\"__1 _13\"></span>entidades de cr\u00e9d<span class=\"__1 _13\"></span>ito y otros <span class=\"__1 _13\"></span>pasivos financier<span class=\"__1 _13\"></span>os a <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de diciembre de <span class=\"ls0_1\">2024 y 2023<span class=\"__1 _13\"></span> son <span class=\"ls11_1\">la</span>s siguie<span class=\"__1 _13\"></span>ntes: </span>Saldo No corriente dispuesto L\u00edmite Corriente 2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>Resto Total (*) Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito 275.000 - - - - - - Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito 80.000 45.000 10.000 10.000 10.000 15.000 35.000 Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior 300.000 297.993 - 297.993 - - 297.993 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con cambios en resulta<span class=\"__1 _10\"></span>dos Pasivos por in<span class=\"__1 _10\"></span>strumentos fina<span class=\"__1 _10\"></span>ncieros deri<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ado<span class=\"__1 _10\"></span>s N/A 2.046 2.046 - - - - Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago N/A 2.327 2.327 - - - - Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>24 655.000 347.366 14.373 307.993 10.000 15.000 332.993 (*) Saldo dispues<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>o neto<span class=\"__1 _16\"></span> de <span class=\"__1 _13\"></span>lo<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>costes de<span class=\"__1 _10\"></span> emisi\u00f3n. Saldo No corriente dispuesto L\u00edmite Corriente 2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\"> </span>Resto Total (*) Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito 275.000 - - - - - - Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito 80.000 55.000 10.000 10.000 10.000 25.000 45.000 Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior 300.000 296.851 - - 296.851 - 296.851 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con cambios en resulta<span class=\"__1 _10\"></span>dos Pasivos por in<span class=\"__1 _10\"></span>strumentos fina<span class=\"__1 _10\"></span>ncieros deri<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ado<span class=\"__1 _10\"></span>s N/A 1.569 1.569 - - - - Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago N/A 2.399 2.399 - - - - Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>23 655.000 355.819 13.968 10.000 306<span class=\"ls0_1\">.</span>851<span class=\"ls0_1\"> </span>25.000 341.851 (*) Saldo dispues<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>o neto<span class=\"__1 _16\"></span> de los costes de emi<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>i\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Instrumentos financieros<span class=\"__1 _13\"></span> derivados Con <span class=\"__1 _d\"> </span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _d\"> </span>10 <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>mayo<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>20<span class=\"__1 _13\"></span>18, <span class=\"__1 _e\"> </span>la <span class=\"__1 _d\"> </span>Junt<span class=\"__1 _13\"></span>a <span class=\"__1 _d\"> </span>General <span class=\"__1 _e\"> </span>Ordinaria <span class=\"__1 _e\"> </span>de <span class=\"__1 _d\"> </span>Acc<span class=\"__1 _13\"></span>ionistas <span class=\"__1 _d\"> </span>aprob\u00f3 <span class=\"__1 _e\"> </span>realizar <span class=\"__1 _e\"> </span>una<span class=\"__1 _13\"></span> operaci\u00f3n de <span class=\"__1 _16\"></span>per<span class=\"__1 _13\"></span>muta <span class=\"__1 _16\"></span>financ<span class=\"__1 _13\"></span>iera <span class=\"__1 _16\"></span>de tipo <span class=\"__1 _16\"></span>de inter\u00e9s y <span class=\"__1 _16\"></span>acc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones (\u201cEquity <span class=\"__1 _16\"></span>swa<span class=\"__1 _13\"></span>p\u201d). <span class=\"__1 _16\"></span>Dic<span class=\"__1 _13\"></span>ha <span class=\"__1 _16\"></span>operaci\u00f3n se <span class=\"__1 _10\"></span>h<span class=\"__1 _13\"></span><span class=\"ff1_1\">izo </span>efectiva <span class=\"__1 _16\"></span>mediante <span class=\"__1 _16\"></span>contrat<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _21\"></span>11 <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>mayo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>2018 <span class=\"__1 _16\"></span>con <span class=\"__1 _16\"></span>Banco <span class=\"__1 _16\"></span>Santand<span class=\"__1 _13\"></span>er, <span class=\"__1 _21\"></span>S.A., <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>Almirall S.A.  se <span class=\"__1 _e\"> </span>ob<span class=\"__1 _13\"></span>liga <span class=\"__1 _e\"> </span>a  pagar  un  inter\u00e9s  variable  a <span class=\"__1 _e\"> </span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _e\"> </span>entidad  bancaria  como  compensaci\u00f3n  y  Banco Santander, S.A. se<span class=\"__1 _13\"></span> compromete com<span class=\"__1 _13\"></span>o adquiriente de acciones <span class=\"__1 _13\"></span>ordinarias<span class=\"__1 _13\"></span> subyacentes de la socie<span class=\"__1 _13\"></span>dad Almirall <span class=\"__1 _19\"></span>S.A. <span class=\"__1 _19\"></span>c<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>un <span class=\"__1 _d\"> </span>l\u00edmite <span class=\"__1 _14\"></span>nom<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nal <span class=\"__1 _19\"></span>m\u00e1xim<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>del <span class=\"__1 _d\"> </span>2,9<span class=\"__1 _10\"></span>9% <span class=\"__1 _19\"></span>del<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>capital <span class=\"__1 _d\"> </span>social <span class=\"__1 _14\"></span>(5.102<span class=\"__1 _13\"></span>.058 <span class=\"__1 _14\"></span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>o <span class=\"__1 _19\"> </span>50<span class=\"__1 _13\"></span> millones de <span class=\"__1 _16\"></span>euros<span class=\"__1 _13\"></span>), <span class=\"__1 _16\"></span>a entregar el <span class=\"__1 _16\"></span>dividend<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>recibido por su <span class=\"__1 _16\"></span>invers<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _16\"></span>en Almirall S.A.<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>D<span class=\"__1 _13\"></span>icho <span class=\"__1 _16\"></span>instru<span class=\"__1 _13\"></span>mento fue<span class=\"ls0_1\"> renovado en dic<span class=\"__1 _13\"></span>iembre de 2023 por un plazo <span class=\"__1 _13\"></span>de 2 a\u00f1os.<span class=\"__1 _13\"></span> </span>Adicionalmente, <span class=\"__1 _d\"> </span>cuando <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>valor <span class=\"__1 _d\"> </span>razonable <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>ea <span class=\"__1 _d\"> </span>i<span class=\"__1 _10\"></span>nferior <span class=\"__1 _d\"> </span>al <span class=\"__1 _d\"> </span>85% <span class=\"__1 _19\"> </span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _19\"></span>valor <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>coste, <span class=\"__1 _d\"> </span>el <span class=\"__1 _19\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>debe compensar  l<span class=\"__1 _13\"></span>a  p\u00e9rdida  a<span class=\"__1 _13\"></span>portando  caja<span class=\"__1 _13\"></span>  al <span class=\"__1 _b_1\"> </span>banco  (r<span class=\"__1 _13\"></span>educiendo  en  es<span class=\"__1 _13\"></span>e  caso  e<span class=\"__1 _13\"></span>l  valor  d<span class=\"__1 _13\"></span>el  derivado<span class=\"__1 _13\"></span> contabilizado). <span class=\"__1 _13\"></span>U<span class=\"__1 _13\"></span>na <span class=\"__1 _13\"></span>vez <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>ha <span class=\"__1 _13\"></span>realizado <span class=\"__1 _12\"></span>alguna <span class=\"__1 _13\"></span>liquida<span class=\"__1 _13\"></span>ci\u00f3n, <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>caso <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span>a superior al 110% del \u00faltimo<span class=\"__1 _13\"></span> valor por el<span class=\"__1 _10\"></span> que se produjo<span class=\"__1 _13\"></span> una liquidaci\u00f3n, el Grupo recuperar<span class=\"__1 _13\"></span>\u00e1 los pagos realizados proporcionalme<span class=\"__1 _13\"></span>nte <span class=\"__1 _10\"></span>hasta el 100% del <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>alor inicial del deri<span class=\"__1 _10\"></span>vado <span class=\"__1 _13\"></span>(siempre limitado al <span class=\"__1 _10\"></span>coste de adquisici\u00f3n <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>parte <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>Banco <span class=\"__1 _13\"></span>Santand<span class=\"__1 _13\"></span>er). <span class=\"__1 _13\"></span>Por <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>motivo, <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>optado <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>clasificar <span class=\"__1 _13\"></span>dicho<span class=\"__1 _13\"></span> activo/pasivo como corr<span class=\"__1 _13\"></span>iente. En <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>onsecuencia, <span class=\"__1 _d\"> </span>en <span class=\"__1 _19\"> </span>el <span class=\"__1 _d\"> </span>ep\u00edgrafe <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"> </span>\u201c<span class=\"__1 _13\"></span>Activos <span class=\"__1 _19\"> </span>por <span class=\"__1 _d\"> </span>instrumentos<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>financieros<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>derivados\u201d <span class=\"__1 _d\"> </span>(en <span class=\"__1 _d\"> </span>caso <span class=\"__1 _d\"> </span>de plusval\u00eda  l<span class=\"__1 _16\"></span>ate<span class=\"__1 _13\"></span>nte) <span class=\"__1 _e\"> </span>o <span class=\"__1 _e\"> </span>de  \u201cPasivos <span class=\"__1 _e\"> </span>por  i<span class=\"__1 _10\"></span>nstrumentos  financieros <span class=\"__1 _e\"> </span>derivados\u201d  (en <span class=\"__1 _e\"> </span>cas<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>de  minusval\u00eda latente), se ha registrado el valor <span class=\"__1 _16\"></span>raz<span class=\"__1 _13\"></span>onable del derivado que <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>orrespon<span class=\"__1 _13\"></span>de a <span class=\"__1 _10\"></span>la diferencia entre el val<span class=\"__1 _10\"></span>or<span class=\"__1 _13\"></span> razonable <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>activo <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>ubyacente <span class=\"__1 _12\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>coste <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>adquisici\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>mismas <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>Banco <span class=\"__1 _14\"></span>Santander (2.510.952 <span class=\"__1 _10\"></span>acciones<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>eq<span class=\"__1 _13\"></span>uivalentes <span class=\"__1 _16\"></span>a 35,1 <span class=\"__1 _16\"></span>millon<span class=\"__1 _13\"></span>es <span class=\"__1 _16\"></span>de euros, <span class=\"__1 _16\"></span>corres<span class=\"__1 _13\"></span>pondientes <span class=\"__1 _16\"></span>al 1,<span class=\"__1 _13\"></span>2% <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _16\"></span>capital <span class=\"__1 _10\"></span>social de la Sociedad Do<span class=\"__1 _13\"></span>minante)<span class=\"lse_1\">. </span> En el cuadro siguient<span class=\"__1 _13\"></span>e se detalla los impactos en <span class=\"__1 _13\"></span><span class=\"ls7_1\">a </span>31 de diciembre <span class=\"__1 _13\"></span>de<span class=\"__1 _10\"></span> 202<span class=\"__1 _13\"></span>4 y 2023: Miles de euros<span class=\"__1 _16\"></span> 31/12/2024 31/12/2023 Activo subyacente: Valor razonable 20.678  21.155  Coste de adqu<span class=\"__1 _10\"></span>isici\u00f3n 35.073  35.073  Plusval\u00eda / (mi<span class=\"__1 _10\"></span>nusval\u00eda) (14.395) (13.918) Desembolsos re<span class=\"__1 _10\"></span>alizados ha<span class=\"__1 _10\"></span>sta la fecha 12.349  12.349  Activo / (pasivo)<span class=\"__1 _16\"></span> por instrumento financiero<span class=\"__1 _16\"></span> derivado (2.046) (1.569) Beneficio / (P\u00e9rdi<span class=\"__1 _16\"></span>da) del ejercicio (Nota 22)<span class=\"__1 _10\"></span> (477)<span class=\"ls0_1\"> </span>(1.544) Otras consideraciones so<span class=\"__1 _13\"></span>bre deudas financieras<span class=\"__1 _13\"></span> A <span class=\"__1 _14\"></span>fecha <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>formulac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>las <span class=\"__1 _14\"></span>pres<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>tes <span class=\"__1 _19\"></span>cuentas <span class=\"__1 _19\"></span>anuales<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>consolidadas, <span class=\"__1 _19\"></span>los <span class=\"__1 _19\"></span>Administrador<span class=\"__1 _13\"></span>es <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la Sociedad <span class=\"__1 _12\"></span>Dom<span class=\"__1 _13\"></span>inante <span class=\"__1 _13\"></span>consideran<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>no<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>ha <span class=\"__1 _12\"></span>pro<span class=\"__1 _13\"></span>ducido <span class=\"__1 _13\"></span>ning\u00fan <span class=\"__1 _14\"></span>incumplimiento <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>obligac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ones antes citadas (incluye<span class=\"__1 _13\"></span>ndo la serie de <span class=\"ff5_1\">\u201c</span>coven<span class=\"__1 _13\"></span>ants<span class=\"ff5_1\">\u201d</span> anteriormente menci<span class=\"__1 _13\"></span>onados). Los intereses <span class=\"__1 _13\"></span>devengados y<span class=\"__1 _13\"></span> pendientes de <span class=\"__1 _13\"></span>pago a 31 <span class=\"__1 _13\"></span>de diciembre <span class=\"__1 _13\"></span>del 202<span class=\"__1 _13\"></span>4 <span class=\"__1 _13\"></span>ascienden a <span class=\"__1 _13\"></span>2.327 miles<span class=\"__1 _13\"></span> de <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"> </span>(2.<span class=\"__1 _13\"></span>3<span class=\"ls7_1\">99</span> <span class=\"__1 _19\"></span>miles <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>euros <span class=\"__1 _19\"></span>a <span class=\"__1 _d\"> </span>31 <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>dicie<span class=\"__1 _13\"></span>mbre <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>2023<span class=\"__1 _13\"></span>) <span class=\"__1 _19\"></span>y <span class=\"__1 _19\"></span>correspon<span class=\"__1 _13\"></span>den <span class=\"__1 _19\"></span>principalmente <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>las obligaciones simples d<span class=\"__1 _13\"></span>e rango senior.  El coste medio de la deuda, para los ejercicios anuale<span class=\"__1 _13\"></span>s <span class=\"__1 _10\"></span>terminados el <span class=\"__1 _13\"></span>31 de diciembre de 2024 y 2023 ha <span class=\"__1 _14\"></span>sido <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span><span class=\"ls7_1\">1,5</span>%<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span><span class=\"lsf_1\">y <span class=\"__1 _12\"></span></span>1,<span class=\"__1 _13\"></span>4% <span class=\"__1 _14\"></span>respectivamente. <span class=\"__1 _19\"></span>La <span class=\"__1 _14\"></span>exposici\u00f3n <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>riesgo <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>tipo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span> limitada <span class=\"ls7_1\">a </span>31 de<span class=\"__1 _13\"></span> di<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iembre de 2024 (N<span class=\"__1 _13\"></span>ota <span class=\"ls7_1\">32<span class=\"lsd_1\">).</span></span> Adicionalmente, en aplicaci\u00f3n de la modificaci\u00f3n de la NIC 7, <span class=\"__1 _10\"></span>a contin<span class=\"__1 _13\"></span>ua<span class=\"__1 _10\"></span>ci\u00f3n, se incluye la conciliaci\u00f3n de <span class=\"__1 _13\"></span>los flujos<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>efectivo <span class=\"__1 _13\"></span>surgidos <span class=\"__1 _13\"></span>de las <span class=\"__1 _13\"></span>actividades <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>financiaci\u00f3n <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>correspondientes <span class=\"__1 _13\"></span>pasivos en el balance conso<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>idado i<span class=\"__1 _13\"></span>nicial y final, separando los movimientos q<span class=\"__1 _13\"></span>ue suponen flujos de efectivo de<span class=\"__1 _13\"></span> los que no lo supone<span class=\"__1 _13\"></span>n. Cambios de Saldo a Flujos de  Intereses  Intereses  valor Saldo a 1/01/2024 efectivo pagados<span class=\"ls0_1\"> </span>devengados razonable 31/12/2024 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito - - - - - - Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito 55.000 (10.000) - - - 45.000 Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior 296.851 - - 1.142 - 297.993 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con cambios en resulta<span class=\"__1 _10\"></span>dos Pasivos por in<span class=\"__1 _10\"></span>strumentos fina<span class=\"__1 _10\"></span>ncieros deri<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>ado<span class=\"__1 _10\"></span>s 1.569 - - - 477<span class=\"ls0_1\"> </span>2.046 Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago 2.399 - (10.537) 10.465 - 2.327 Total Deuda fina<span class=\"__1 _16\"></span>nciera 355.819 (10.000) (10.537) 11.607 477<span class=\"ls0_1\"> </span>347.366 Cambios de Saldo a Flujos de  Intereses  Intereses  valor Saldo a 1/01/2023 efectivo pagados<span class=\"ls0_1\"> </span>devengados razonable 31/12/2023 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> coste amortizado P\u00f3lizas de cr\u00e9<span class=\"__1 _10\"></span>dito - - - - - - Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito 65.000 (10.000) - - - 55.000 Obligaciones <span class=\"__1 _10\"></span>simples de rango<span class=\"__1 _10\"></span> senior 295.758 - - 1.093 - 296.851 Pasivos financ<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>eros a<span class=\"__1 _16\"></span> valor razonable con cambios en resulta<span class=\"__1 _10\"></span>dos Pasivos por instru<span class=\"__1 _16\"></span>mentos financieros deri<span class=\"__1 _10\"></span>vados 25<span class=\"ls0_1\"> </span>- - - 1.544 1.569 Intereses devengad<span class=\"__1 _16\"></span>os pendientes de pago 2.377 - (10.214) 10.236 - 2.399 Total Deuda fina<span class=\"__1 _16\"></span>nciera 363.160 (10.000) (10.214) 11.329 1.544 355.819 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-44": {
   "value": "19.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Acreedores come<span class=\"__1 _13\"></span>rciales y Otros pasivos<span class=\"__1 _13\"></span> </span>a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Acreedores comerci<span class=\"__1 _13\"></span>ales </span>La composici\u00f3n a 31<span class=\"__1 _13\"></span> de diciembre de 20<span class=\"__1 _13\"></span>24<span class=\"__1 _10\"></span> y 2023<span class=\"__1 _13\"></span> es la siguiente: Miles de Euros 31/12/2024 31/12/2023 Proveedores 80.223  82.657  Acreedores co<span class=\"__1 _10\"></span>merciales  106.302  98.697  Total Acreedores<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>co<span class=\"__1 _16\"></span>merciales a corto plazo 186.525  181.354  El <span class=\"__1 _b_1\"> </span>saldo <span class=\"__1 _17\"> </span>de <span class=\"__1 _b_1\"> </span>este <span class=\"__1 _17\"> </span>ep\u00edgraf<span class=\"__1 _13\"></span>e <span class=\"__1 _b_1\"> </span>se <span class=\"__1 _b_1\"> </span>compone<span class=\"__1 _13\"></span>  pri<span class=\"__1 _13\"></span>ncipalmente <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>prov<span class=\"__1 _13\"></span>eedores <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>principios <span class=\"__1 _b_1\"> </span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>y especialidades  farmac<span class=\"__1 _13\"></span>\u00e9uticas,  bien  sea<span class=\"__1 _13\"></span>n  compa\u00f1\u00edas  que  se  espec<span class=\"__1 _13\"></span>ializan  en  la  fabricaci\u00f3n  para terceros <span class=\"__1 _d\"> </span>como <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>laboratorios <span class=\"__1 _d\"> </span>propietarios <span class=\"__1 _19\"></span>de <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"></span>pr<span class=\"__1 _13\"></span>oductos <span class=\"__1 _d\"> </span>licenciados <span class=\"__1 _19\"></span>(Nota<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>9), <span class=\"__1 _d\"> </span>proveedores <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span> servicios <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>I+D <span class=\"__1 _12\"></span>(para <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>ensayos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>cl\u00ednicos <span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>como <span class=\"__1 _13\"></span>consec<span class=\"__1 _13\"></span>uencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>alg\u00fan <span class=\"__1 _12\"></span>acuerdo <span class=\"__1 _12\"></span>de desarrollo), <span class=\"__1 _b_1\"> </span>proveedores <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>servicios <span class=\"__1 _b_1\"> </span>log\u00edsticos<span class=\"__1 _13\"></span><span class=\"lse_1\">,  </span>regulatorios, <span class=\"__1 _b_1\"> </span>market<span class=\"__1 _13\"></span>ing<span class=\"__1 _10\"></span>, <span class=\"__1 _b_1\"> </span><span class=\"ff4_1\">mark<span class=\"__1 _13\"></span>et  access</span>; <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _b_1\"> </span>otros servicios que <span class=\"__1 _16\"></span>ap<span class=\"__1 _13\"></span>oyan <span class=\"__1 _16\"></span>tod<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>la cadena de <span class=\"__1 _16\"></span>valor en <span class=\"__1 _10\"></span>materia de <span class=\"__1 _10\"></span>tecnolog\u00edas de la <span class=\"__1 _16\"></span>infor<span class=\"__1 _13\"></span>maci\u00f3n, <span class=\"__1 _16\"></span>consu<span class=\"__1 _13\"></span>ltor\u00eda, recursos humanos<span class=\"__1 _13\"></span>. Adicionalmente, <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>incluyen <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>este <span class=\"__1 _14\"></span>ep\u00edgrafe <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>importes <span class=\"__1 _14\"></span>pendientes <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>pago<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>corto <span class=\"__1 _14\"></span>plazo <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>la<span class=\"ls19_1\">s </span>contribuciones a los siste<span class=\"__1 _13\"></span>mas de salud,<span class=\"__1 _13\"></span> seg\u00fan se detalla en la No<span class=\"__1 _13\"></span>ta 5-<span class=\"ls7_1\">p)</span>. b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Otros pasivos corri<span class=\"__1 _13\"></span>entes y no corrientes<span class=\"__1 _13\"></span> </span>La composici\u00f3n al <span class=\"__1 _13\"></span>31 de diciembre de <span class=\"__1 _13\"></span>20<span class=\"__1 _10\"></span>24 y 2023 <span class=\"__1 _13\"></span>es la siguiente: Miles de Euros No corriente Corriente 2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>Resto Total Pr\u00e9stamos vinculado<span class=\"__1 _16\"></span>s a la investigaci\u00f3n 1.121 327<span class=\"ls0_1\"> </span>516<span class=\"ls0_1\"> </span>19.272 20.115 Deudas por co<span class=\"__1 _10\"></span>mpras de inmoviliza<span class=\"__1 _10\"></span>do 62.898  -  - 8.224 8.224 Remuneracione<span class=\"__1 _10\"></span>s pendientes de<span class=\"__1 _10\"></span> pago 38.624 2.069 4.895 1.508 8.472 Pasivos por impu<span class=\"__1 _10\"></span>estos a largo pla<span class=\"__1 _16\"></span>zo  -  -  - 6.573 6.573 Otras deudas<span class=\"__1 _10\"></span> 311<span class=\"ls0_1\"> </span> -  - 4.454 4.454 Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>24 102.954 2.396 5.411 40.031 47.838 Miles de Euros No corriente Corriente 2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\"> </span>Resto Total Pr\u00e9stamos vinculado<span class=\"__1 _16\"></span>s a la investigaci\u00f3n 1.004 1.096 444<span class=\"ls0_1\"> </span>5.040 6.580 Deudas por co<span class=\"__1 _10\"></span>mpras de inmovil<span class=\"__1 _10\"></span>izado 89.256 2.494  - 7.831 10.325 Remuneracione<span class=\"__1 _10\"></span>s pendientes de<span class=\"__1 _10\"></span> pago 30.150 2.579 2.093 6.428 11.100 Pasivos por impu<span class=\"__1 _10\"></span>estos a largo pla<span class=\"__1 _16\"></span>zo  -  -  - 6.698 6.698 Otras deudas<span class=\"__1 _10\"></span> 93<span class=\"ls0_1\"> </span> -  - 4.459 4.459 Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>23 120.503 6.169 2.537 30.456 39.162 Los <span class=\"__1 _21\"></span>pr\u00e9s<span class=\"__1 _13\"></span>tamos <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>inculados <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>investig<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _21\"></span>correspo<span class=\"__1 _13\"></span>nden <span class=\"__1 _21\"></span>principa<span class=\"__1 _13\"></span>lmente <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>pr\u00e9sta<span class=\"__1 _13\"></span>mos <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>tipo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s<span class=\"__1 _13\"></span> bonificado <span class=\"__1 _21\"></span>y<span class=\"__1 _13\"></span>/o <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>periodos <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>care<span class=\"__1 _13\"></span>ncia <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>cap<span class=\"__1 _13\"></span>ital, <span class=\"__1 _21\"></span>concedidos <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>Minist<span class=\"__1 _13\"></span>erio <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>Ciencia <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>Tecnolog\u00eda<span class=\"__1 _13\"></span> para fomentar la investigaci<span class=\"__1 _13\"></span>\u00f3n y se presentan de acuerdo con lo descrito en la Not<span class=\"__1 _13\"></span>a 5-<span class=\"ls11_1\">i)</span>. La conc<span class=\"__1 _13\"></span>esi\u00f3n de <span class=\"__1 _13\"></span>estos <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _12\"></span>sujeta <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>cu<span class=\"__1 _13\"></span>mplimiento <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>determinada<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>inversiones <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>gastos <span class=\"__1 _12\"></span>durante<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _12\"></span>de concesi\u00f3n, <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>pose<span class=\"__1 _13\"></span>en <span class=\"__1 _d\"> </span>vencimientos <span class=\"__1 _d\"> </span>entr<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>2023 <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>2041. <span class=\"__1 _e\"> </span>En <span class=\"__1 _d\"> </span>el <span class=\"__1 _e\"> </span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _d\"> </span>2024 <span class=\"__1 _d\"> </span>h<span class=\"__1 _13\"></span>an <span class=\"__1 _d\"> </span>sido <span class=\"__1 _d\"> </span>concedidos<span class=\"__1 _13\"></span> diversos <span class=\"__1 _16\"></span>pr\u00e9sta<span class=\"__1 _13\"></span>mos <span class=\"__1 _21\"></span>por un <span class=\"__1 _16\"></span>valor <span class=\"__1 _16\"></span>nominal de <span class=\"__1 _16\"></span><span class=\"ls7_1\">26<span class=\"lse_1\">,0<span class=\"ls0_1\"> <span class=\"__1 _10\"></span>millon<span class=\"__1 _13\"></span>es <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>euros. <span class=\"__1 _16\"></span>La diferencia <span class=\"__1 _16\"></span>entre <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>valor nominal </span></span></span>y el valor razonable d<span class=\"__1 _13\"></span>e dichos pr\u00e9stamos se reg<span class=\"__1 _13\"></span>istra en el ep\u00edgrafe de ingresos<span class=\"__1 _13\"></span> diferidos (Nota<span class=\"__1 _13\"></span> <span class=\"ls7_1\">17<span class=\"lsd_1\">).</span></span>  Las d<span class=\"__1 _13\"></span>eudas por <span class=\"__1 _13\"></span>compras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inmovilizado <span class=\"__1 _13\"></span>corresponden, <span class=\"__1 _13\"></span>b\u00e1sicamente, <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los desembo<span class=\"__1 _13\"></span>lsos pendie<span class=\"__1 _13\"></span>nte<span class=\"__1 _10\"></span>s sobre <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>dquisici\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>bienes, <span class=\"__1 _12\"></span>productos <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>licencias <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>comerci<span class=\"__1 _13\"></span>alizaci\u00f3n <span class=\"__1 _13\"></span>realizadas <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _13\"></span>y anteriores. <span class=\"__1 _13\"></span>El s<span class=\"__1 _13\"></span>aldo corri<span class=\"__1 _13\"></span>ente <span class=\"lsc_1\">a <span class=\"__1 _13\"></span></span>31 de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de 2024<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ncluye <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pagos pend<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>entes con Sun <span class=\"__1 _16\"></span>P<span class=\"__1 _13\"></span>ha<span class=\"__1 _10\"></span>rma, Eloxx Pharmaceuticals Inc. y <span class=\"__1 _10\"></span>MC2 Therapeutics<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>descritos en la Nota <span class=\"__1 _16\"></span>9 (equivalentes<span class=\"__1 _13\"></span> a un <span class=\"__1 _13\"></span>total d<span class=\"__1 _13\"></span>e <span class=\"lsc_1\">49</span>,5 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de euros)<span class=\"__1 _13\"></span> habi\u00e9ndose <span class=\"__1 _13\"></span>pagado <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>dos \u00faltimos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>enero de <span class=\"__1 _13\"></span>2025 <span class=\"__1 _13\"></span>(unos <span class=\"__1 _13\"></span>6,2 millones <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>euros)<span class=\"__1 _13\"></span>. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>sald<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>corriente <span class=\"__1 _14\"></span><span class=\"lsc_1\">a <span class=\"__1 _14\"></span></span>31<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>diciem<span class=\"__1 _13\"></span>bre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>inclu<span class=\"lse_1\">\u00eda</span> <span class=\"__1 _19\"></span>principalmente <span class=\"__1 _d\"> </span>l<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>pagos pendientes <span class=\"__1 _13\"></span>con <span class=\"__1 _12\"></span>Sun <span class=\"__1 _13\"></span>Pharm<span class=\"__1 _13\"></span>a, <span class=\"__1 _13\"></span>Lilly, <span class=\"__1 _13\"></span>Etherna <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>Simcere <span class=\"__1 _12\"></span>descritos <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _13\"></span>9 <span class=\"__1 _12\"></span>(equivalentes <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>t<span class=\"__1 _13\"></span>otal de 75 millones <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>euros<span class=\"__1 _13\"></span>) <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>que fueron pag<span class=\"__1 _13\"></span>ados <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>en<span class=\"__1 _13\"></span>ero de <span class=\"__1 _16\"></span>2024. Adicio<span class=\"__1 _13\"></span>nalmente, <span class=\"ls7_1\">el</span> saldo clasificado como no corriente corr<span class=\"__1 _13\"></span>esponde al acuerdo firmados en<span class=\"__1 _13\"></span> 2023 con Novartis, descrito en <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _13\"></span>Nota 9.<span class=\"__1 _13\"></span> El <span class=\"__1 _12\"></span>saldo <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>Remu<span class=\"__1 _13\"></span>neraciones <span class=\"__1 _12\"></span>pendie<span class=\"__1 _13\"></span>nte<span class=\"__1 _10\"></span>s <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>pago <span class=\"__1 _12\"></span>a <span class=\"__1 _19\"></span>31 <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>2024<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span><span class=\"lsf_1\">y <span class=\"__1 _14\"></span></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _14\"></span>de 2023<span class=\"ls0_1\"> <span class=\"__1 _12\"></span>incluye, <span class=\"__1 _12\"></span>pr<span class=\"__1 _13\"></span>incipalmente, <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>saldos <span class=\"__1 _12\"></span>pendi<span class=\"__1 _13\"></span>entes <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>pago<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>con <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>pers<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>al <span class=\"__1 _12\"></span>corres<span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span>ndientes <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las </span>partes devengadas<span class=\"__1 _13\"></span> de las pagas extras, as\u00ed<span class=\"__1 _13\"></span> como los bonus por <span class=\"__1 _13\"></span>objetivos del Grupo<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>a provisi\u00f3n <span class=\"__1 _13\"></span>por retribuciones a largo plazo, tanto los planes SEUS como las <span class=\"ff4_1\">Performance Shares Plan<span class=\"__1 _13\"></span></span> <span class=\"__1 _16\"></span>(v<span class=\"__1 _13\"></span>er <span class=\"__1 _10\"></span>Nota 5-<span class=\"lsf_1\">s)<span class=\"lsd_1\">).</span></span> Como <span class=\"__1 _d\"> </span>consecuencia <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"> </span>ap<span class=\"__1 _13\"></span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"> </span>la <span class=\"__1 _d\"> </span>CINIIF <span class=\"__1 _d\"> </span>23 <span class=\"__1 _d\"> </span>\u201cIncertidumbre <span class=\"__1 _d\"> </span>frente <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>tratamientos <span class=\"__1 _d\"> </span>del impuesto sobre las ganancias\u201d (Nota <span class=\"ff1_1\">5-<span class=\"ls7_1\">q)</span>), a 31 de<span class=\"__1 _16\"></span> dici<span class=\"__1 _13\"></span>embre de<span class=\"__1 _10\"></span> 2024 se clasifican <span class=\"ff5_1\">como \u201cPasivos por </span></span>impuesto a largo pl<span class=\"__1 _13\"></span>azo\u201d <span class=\"ff1_1\">6.573 miles de euros (<span class=\"__1 _13\"></span>6.6<span class=\"ls7_1\">98</span> miles de euros<span class=\"__1 _13\"></span> a 31 de diciembre de 2<span class=\"__1 _13\"></span>02<span class=\"__1 _10\"></span>3<span class=\"lsd_1\">).</span> </span>No existen diferencias s<span class=\"__1 _13\"></span>ignificativas entre el valor razonab<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>e de los pasiv<span class=\"__1 _13\"></span>os y el importe registrado.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x62 h15_1 y5ef ff2_1 fs0_1 fc0_1 sc0_1 lsa_1 ws0_1\">b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Otros pasivos corri<span class=\"__1 _13\"></span>entes y no corrientes<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y38_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La composici\u00f3n al <span class=\"__1 _13\"></span>31 de diciembre de <span class=\"__1 _13\"></span>20<span class=\"__1 _10\"></span>24 y 2023 <span class=\"__1 _13\"></span>es la siguiente: </div></div><div class=\"c_1 wb9 ha_1 gs5cb\"><div class=\"t_1 m0_1 x6e h6_1 y56d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 wbb h7_1 gs5cc\"><div class=\"t_1 m0_1 xbd h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">No corriente </div></div><div class=\"c_1 wba h8_1 gs5cd\"><div class=\"t_1 m0_1 xd_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Corriente </div></div><div class=\"c_1 wbc h8_1 gs5ce\"><div class=\"t_1 m0_1 x25 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2026<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wbd h8_1 gs5cf\"><div class=\"t_1 m0_1 x25 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2027<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10 h8_1 gs5d0\"><div class=\"t_1 m0_1 x13_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resto </div></div><div class=\"c_1 wa3 h8_1 gs5d1\"><div class=\"t_1 m0_1 x10_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 wbe h7_1 gs5d2\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos vinculado<span class=\"__1 _16\"></span>s a la investigaci\u00f3n </div></div><div class=\"c_1 wbf h7_1 gs5d3\"><div class=\"t_1 m0_1 x4a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.121 </div></div><div class=\"c_1 wc0 h7_1 gs5d4\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">327<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc1 h7_1 gs5d5\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">516<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10 h7_1 gs5d6\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">19.272 </div></div><div class=\"c_1 wa3 h7_1 gs5d7\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.115 </div></div><div class=\"c_1 wbe h7_1 gs5d8\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas por co<span class=\"__1 _10\"></span>mpras de inmoviliza<span class=\"__1 _10\"></span>do </div></div><div class=\"c_1 wbf h7_1 gs5d9\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">62.898 </div></div><div class=\"c_1 wc0 h7_1 gs5da\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wc1 h7_1 gs5db\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w10 h7_1 gs5dc\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.224 </div></div><div class=\"c_1 wa3 h7_1 gs5dd\"><div class=\"t_1 m0_1 x5e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.224 </div></div><div class=\"c_1 wbe h7_1 gs5de\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Remuneracione<span class=\"__1 _10\"></span>s pendientes de<span class=\"__1 _10\"></span> pago </div></div><div class=\"c_1 wbf h7_1 gs5df\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">38.624 </div></div><div class=\"c_1 wc0 h7_1 gs5e0\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.069 </div></div><div class=\"c_1 wc1 h7_1 gs5e1\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.895 </div></div><div class=\"c_1 w10 h7_1 gs5e2\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.508 </div></div><div class=\"c_1 wa3 h7_1 gs5e3\"><div class=\"t_1 m0_1 x5e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.472 </div></div><div class=\"c_1 wbe h8_1 gs5e4\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por impu<span class=\"__1 _10\"></span>estos a largo pla<span class=\"__1 _16\"></span>zo </div></div><div class=\"c_1 wbf h8_1 gs5e5\"><div class=\"t_1 m0_1 xcf h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wc0 h8_1 gs5e6\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wc1 h8_1 gs5e7\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w10 h8_1 gs5e8\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.573 </div></div><div class=\"c_1 wa3 h8_1 gs5e9\"><div class=\"t_1 m0_1 x5e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.573 </div></div><div class=\"c_1 wbe h7_1 gs5ea\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras deudas<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 wbf h7_1 gs5eb\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">311<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc0 h7_1 gs5ec\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wc1 h7_1 gs5ed\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w10 h7_1 gs5ee\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.454 </div></div><div class=\"c_1 wa3 h7_1 gs5ef\"><div class=\"t_1 m0_1 x5e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.454 </div></div><div class=\"c_1 wbe h7_1 gs5f0\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>24 </div></div><div class=\"c_1 wbf h7_1 gs5f1\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">102.954 </div></div><div class=\"c_1 wc0 h7_1 gs5f2\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.396 </div></div><div class=\"c_1 wc1 h7_1 gs5f3\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.411 </div></div><div class=\"c_1 w10 h7_1 gs5f4\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">40.031 </div></div><div class=\"c_1 wa3 h7_1 gs5f5\"><div class=\"t_1 m0_1 x20_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">47.838 </div></div><div class=\"c_1 wb9 h7_1 gs5f6\"><div class=\"t_1 m0_1 x6e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 wbb h7_1 gs5f7\"><div class=\"t_1 m0_1 xbd h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">No corriente </div></div><div class=\"c_1 wba h7_1 gs5f8\"><div class=\"t_1 m0_1 xd_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Corriente </div></div><div class=\"c_1 wbc h7_1 gs5f9\"><div class=\"t_1 m0_1 x25 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2025<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wbd h7_1 gs5fa\"><div class=\"t_1 m0_1 x25 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2026<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10 h7_1 gs5fb\"><div class=\"t_1 m0_1 x13_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resto </div></div><div class=\"c_1 wa3 h7_1 gs5fc\"><div class=\"t_1 m0_1 x10_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 wbe h8_1 gs5fd\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos vinculado<span class=\"__1 _16\"></span>s a la investigaci\u00f3n </div></div><div class=\"c_1 wbf h8_1 gs5fe\"><div class=\"t_1 m0_1 x4a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.004 </div></div><div class=\"c_1 wc0 h8_1 gs5ff\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.096 </div></div><div class=\"c_1 wc1 h8_1 gs600\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">444<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w10 h8_1 gs601\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.040 </div></div><div class=\"c_1 wa3 h8_1 gs602\"><div class=\"t_1 m0_1 x5e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.580 </div></div><div class=\"c_1 wbe h7_1 gs603\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas por co<span class=\"__1 _10\"></span>mpras de inmovil<span class=\"__1 _10\"></span>izado </div></div><div class=\"c_1 wbf h7_1 gs604\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">89.256 </div></div><div class=\"c_1 wc0 h7_1 gs605\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.494 </div></div><div class=\"c_1 wc1 h7_1 gs606\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w10 h7_1 gs607\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.831 </div></div><div class=\"c_1 wa3 h7_1 gs608\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.325 </div></div><div class=\"c_1 wbe h7_1 gs609\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Remuneracione<span class=\"__1 _10\"></span>s pendientes de<span class=\"__1 _10\"></span> pago </div></div><div class=\"c_1 wbf h7_1 gs60a\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">30.150 </div></div><div class=\"c_1 wc0 h7_1 gs60b\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.579 </div></div><div class=\"c_1 wc1 h7_1 gs60c\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.093 </div></div><div class=\"c_1 w10 h7_1 gs60d\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.428 </div></div><div class=\"c_1 wa3 h7_1 gs60e\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.100 </div></div><div class=\"c_1 wbe h7_1 gs60f\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por impu<span class=\"__1 _10\"></span>estos a largo pla<span class=\"__1 _16\"></span>zo </div></div><div class=\"c_1 wbf h7_1 gs610\"><div class=\"t_1 m0_1 xcf h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wc0 h7_1 gs611\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wc1 h7_1 gs612\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w10 h7_1 gs613\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.698 </div></div><div class=\"c_1 wa3 h7_1 gs614\"><div class=\"t_1 m0_1 x5e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.698 </div></div><div class=\"c_1 wbe h8_1 gs615\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otras deudas<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 wbf h8_1 gs616\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">93<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc0 h8_1 gs617\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wc1 h8_1 gs618\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w10 h8_1 gs619\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.459 </div></div><div class=\"c_1 wa3 h8_1 gs61a\"><div class=\"t_1 m0_1 x5e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.459 </div></div><div class=\"c_1 wbe h8_1 gs61b\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total a 31 de<span class=\"__1 _10\"></span> diciembre de 20<span class=\"__1 _10\"></span>23 </div></div><div class=\"c_1 wbf h8_1 gs61c\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">120.503 </div></div><div class=\"c_1 wc0 h8_1 gs61d\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.169 </div></div><div class=\"c_1 wc1 h8_1 gs61e\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.537 </div></div><div class=\"c_1 w10 h8_1 gs61f\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">30.456 </div></div><div class=\"c_1 wa3 h8_1 gs620\"><div class=\"t_1 m0_1 x20_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">39.162 </div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y5ff ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _21\"></span>pr\u00e9s<span class=\"__1 _13\"></span>tamos <span class=\"__1 _21\"></span>v<span class=\"__1 _13\"></span>inculados <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>investig<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _21\"></span>correspo<span class=\"__1 _13\"></span>nden <span class=\"__1 _21\"></span>principa<span class=\"__1 _13\"></span>lmente <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>pr\u00e9sta<span class=\"__1 _13\"></span>mos <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>tipo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y34d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">bonificado <span class=\"__1 _21\"></span>y<span class=\"__1 _13\"></span>/o <span class=\"__1 _21\"></span>con <span class=\"__1 _21\"></span>periodos <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>care<span class=\"__1 _13\"></span>ncia <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>cap<span class=\"__1 _13\"></span>ital, <span class=\"__1 _21\"></span>concedidos <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>el <span class=\"__1 _21\"></span>Minist<span class=\"__1 _13\"></span>erio <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>Ciencia <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>Tecnolog\u00eda<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y34e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">para fomentar la investigaci<span class=\"__1 _13\"></span>\u00f3n y se presentan de acuerdo con lo descrito en la Not<span class=\"__1 _13\"></span>a 5-<span class=\"ls11_1\">i)</span>. La conc<span class=\"__1 _13\"></span>esi\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y14a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>estos <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _12\"></span>sujeta <span class=\"__1 _12\"></span>al <span class=\"__1 _13\"></span>cu<span class=\"__1 _13\"></span>mplimiento <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>determinada<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>inversiones <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>gastos <span class=\"__1 _12\"></span>durante<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y350 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">concesi\u00f3n, <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>pose<span class=\"__1 _13\"></span>en <span class=\"__1 _d\"> </span>vencimientos <span class=\"__1 _d\"> </span>entr<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>2023 <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>2041. <span class=\"__1 _e\"> </span>En <span class=\"__1 _d\"> </span>el <span class=\"__1 _e\"> </span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _d\"> </span>2024 <span class=\"__1 _d\"> </span>h<span class=\"__1 _13\"></span>an <span class=\"__1 _d\"> </span>sido <span class=\"__1 _d\"> </span>concedidos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y600 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diversos <span class=\"__1 _16\"></span>pr\u00e9sta<span class=\"__1 _13\"></span>mos <span class=\"__1 _21\"></span>por un <span class=\"__1 _16\"></span>valor <span class=\"__1 _16\"></span>nominal de <span class=\"__1 _16\"></span><span class=\"ls7_1\">26<span class=\"lse_1\">,0<span class=\"ls0_1\"> <span class=\"__1 _10\"></span>millon<span class=\"__1 _13\"></span>es <span class=\"__1 _21\"></span>de <span class=\"__1 _10\"></span>euros. <span class=\"__1 _16\"></span>La diferencia <span class=\"__1 _16\"></span>entre <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>valor nominal </span></span></span></div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ef ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y el valor razonable d<span class=\"__1 _13\"></span>e dichos pr\u00e9stamos se reg<span class=\"__1 _13\"></span>istra en el ep\u00edgrafe de ingresos<span class=\"__1 _13\"></span> diferidos (Nota<span class=\"__1 _13\"></span> <span class=\"ls7_1\">17<span class=\"lsd_1\">).</span></span>  </div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y352 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las d<span class=\"__1 _13\"></span>eudas por <span class=\"__1 _13\"></span>compras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inmovilizado <span class=\"__1 _13\"></span>corresponden, <span class=\"__1 _13\"></span>b\u00e1sicamente, <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los desembo<span class=\"__1 _13\"></span>lsos pendie<span class=\"__1 _13\"></span>nte<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y353 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sobre <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>dquisici\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>bienes, <span class=\"__1 _12\"></span>productos <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>licencias <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>comerci<span class=\"__1 _13\"></span>alizaci\u00f3n <span class=\"__1 _13\"></span>realizadas <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _13\"></span>y </div></div><div class=\"c_1 w1_1 h0_1 gs5ca\"><div class=\"t_1 m0_1 x1_1 h1_1 y601 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">anteriores. <span class=\"__1 _13\"></span>El s<span class=\"__1 _13\"></span>aldo corri<span class=\"__1 _13\"></span>ente <span class=\"lsc_1\">a <span class=\"__1 _13\"></span></span>31 de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de 2024<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ncluye <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pagos pend<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>entes </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">con Sun <span class=\"__1 _16\"></span>P<span class=\"__1 _13\"></span>ha<span class=\"__1 _10\"></span>rma, Eloxx Pharmaceuticals Inc. y <span class=\"__1 _10\"></span>MC2 Therapeutics<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>descritos en la Nota <span class=\"__1 _16\"></span>9 (equivalentes<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a un <span class=\"__1 _13\"></span>total d<span class=\"__1 _13\"></span>e <span class=\"lsc_1\">49</span>,5 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de euros)<span class=\"__1 _13\"></span> habi\u00e9ndose <span class=\"__1 _13\"></span>pagado <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>dos \u00faltimos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>enero de <span class=\"__1 _13\"></span>2025 <span class=\"__1 _13\"></span>(unos <span class=\"__1 _13\"></span>6,2 </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>euros)<span class=\"__1 _13\"></span>. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>sald<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>corriente <span class=\"__1 _14\"></span><span class=\"lsc_1\">a <span class=\"__1 _14\"></span></span>31<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>diciem<span class=\"__1 _13\"></span>bre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2023<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>inclu<span class=\"lse_1\">\u00eda</span> <span class=\"__1 _19\"></span>principalmente <span class=\"__1 _d\"> </span>l<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>pagos </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pendientes <span class=\"__1 _13\"></span>con <span class=\"__1 _12\"></span>Sun <span class=\"__1 _13\"></span>Pharm<span class=\"__1 _13\"></span>a, <span class=\"__1 _13\"></span>Lilly, <span class=\"__1 _13\"></span>Etherna <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>Simcere <span class=\"__1 _12\"></span>descritos <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _13\"></span>9 <span class=\"__1 _12\"></span>(equivalentes <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>t<span class=\"__1 _13\"></span>otal </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y27e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de 75 millones <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>euros<span class=\"__1 _13\"></span>) <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>que fueron pag<span class=\"__1 _13\"></span>ados <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>en<span class=\"__1 _13\"></span>ero de <span class=\"__1 _16\"></span>2024. Adicio<span class=\"__1 _13\"></span>nalmente, <span class=\"ls7_1\">el</span> saldo clasificado </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y315 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">como no corriente corr<span class=\"__1 _13\"></span>esponde al acuerdo firmados en<span class=\"__1 _13\"></span> 2023 con Novartis, descrito en <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>a <span class=\"__1 _13\"></span>Nota 9.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y12b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _12\"></span>saldo <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>Remu<span class=\"__1 _13\"></span>neraciones <span class=\"__1 _12\"></span>pendie<span class=\"__1 _13\"></span>nte<span class=\"__1 _10\"></span>s <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>pago <span class=\"__1 _12\"></span>a <span class=\"__1 _19\"></span>31 <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>2024<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span><span class=\"lsf_1\">y <span class=\"__1 _14\"></span></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _14\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y12c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">2023<span class=\"ls0_1\"> <span class=\"__1 _12\"></span>incluye, <span class=\"__1 _12\"></span>pr<span class=\"__1 _13\"></span>incipalmente, <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>saldos <span class=\"__1 _12\"></span>pendi<span class=\"__1 _13\"></span>entes <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>pago<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>con <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>pers<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>al <span class=\"__1 _12\"></span>corres<span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span>ndientes <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>las </span></div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 ya_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">partes devengadas<span class=\"__1 _13\"></span> de las pagas extras, as\u00ed<span class=\"__1 _13\"></span> como los bonus por <span class=\"__1 _13\"></span>objetivos del Grupo<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>a provisi\u00f3n <span class=\"__1 _13\"></span>por </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y27f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">retribuciones a largo plazo, tanto los planes SEUS como las <span class=\"ff4_1\">Performance Shares Plan<span class=\"__1 _13\"></span></span> <span class=\"__1 _16\"></span>(v<span class=\"__1 _13\"></span>er <span class=\"__1 _10\"></span>Nota 5-<span class=\"lsf_1\">s)<span class=\"lsd_1\">).</span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h17_1 y12e_1 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Como <span class=\"__1 _d\"> </span>consecuencia <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"> </span>ap<span class=\"__1 _13\"></span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"> </span>la <span class=\"__1 _d\"> </span>CINIIF <span class=\"__1 _d\"> </span>23 <span class=\"__1 _d\"> </span>\u201cIncertidumbre <span class=\"__1 _d\"> </span>frente <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"> </span>los<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>tratamientos <span class=\"__1 _d\"> </span>del </div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y12f_1 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">impuesto sobre las ganancias\u201d (Nota <span class=\"ff1_1\">5-<span class=\"ls7_1\">q)</span>), a 31 de<span class=\"__1 _16\"></span> dici<span class=\"__1 _13\"></span>embre de<span class=\"__1 _10\"></span> 2024 se clasifican <span class=\"ff5_1\">como \u201cPasivos por </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y130_1 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">impuesto a largo pl<span class=\"__1 _13\"></span>azo\u201d <span class=\"ff1_1\">6.573 miles de euros (<span class=\"__1 _13\"></span>6.6<span class=\"ls7_1\">98</span> miles de euros<span class=\"__1 _13\"></span> a 31 de diciembre de 2<span class=\"__1 _13\"></span>02<span class=\"__1 _10\"></span>3<span class=\"lsd_1\">).</span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs622\"><div class=\"t_1 m0_1 x1_1 h1_1 y204 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">No existen diferencias s<span class=\"__1 _13\"></span>ignificativas entre el valor razonab<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>e de los pasiv<span class=\"__1 _13\"></span>os y el importe registrado.<span class=\"__1 _13\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-45": {
   "value": "20.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Obligaciones d<span class=\"__1 _13\"></span>e prestaciones por retiro<span class=\"__1 _13\"></span> </span>Las <span class=\"__1 _1c\"> </span>ob<span class=\"__1 _13\"></span>ligaciones <span class=\"__1 _1c\"> </span>de <span class=\"__1 _1b\"> </span>prestaciones <span class=\"__1 _1b\"> </span>por <span class=\"__1 _1c\"> </span>retiro <span class=\"__1 _1b\"> </span>corresponden <span class=\"__1 _1c\"> </span>princi<span class=\"__1 _13\"></span>palmente <span class=\"__1 _1c\"> </span>a <span class=\"__1 _1b\"> </span>las <span class=\"__1 _1c\"> </span>socied<span class=\"__1 _13\"></span>ades dependientes <span class=\"__1 _d\"> </span>Almirall<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>Her<span class=\"__1 _13\"></span>mal, <span class=\"__1 _d\"> </span>GmbH, <span class=\"__1 _d\"> </span>Almirall, <span class=\"__1 _d\"> </span>AG <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>Polichem,<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>S.<span class=\"__1 _13\"></span>A<span class=\"__1 _10\"></span>. <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>corresponden<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>pl<span class=\"__1 _13\"></span>anes <span class=\"__1 _d\"> </span>no financiados (no hay ac<span class=\"__1 _13\"></span>tivos afectos a dichos planes), s<span class=\"__1 _13\"></span>eg\u00fan se describe en la Nota <span class=\"__1 _13\"></span>5-<span class=\"ls11_1\">l)</span>.<span class=\"__1 _13\"></span> El movimiento de la <span class=\"__1 _13\"></span>obligaci\u00f3n para prestaciones definidas ha s<span class=\"__1 _13\"></span>ido el siguiente:<span class=\"__1 _13\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>A 1 de enero<span class=\"__1 _10\"></span> 60.481 54.046 Coste por servic<span class=\"__1 _16\"></span>ios c<span class=\"__1 _13\"></span>or<span class=\"__1 _10\"></span>rientes<span class=\"fc1_1\"> </span> 182<span class=\"ls0_1\"> </span>191<span class=\"ls0_1\"> </span>Coste por interese<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span><span class=\"fc1_1\"> </span> 1.866 1.912 Aportaciones de<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>los<span class=\"__1 _10\"></span> part\u00edcipes del<span class=\"__1 _16\"></span> plan <span class=\"__1 _13\"></span> 8 13<span class=\"ls0_1\"> </span>P\u00e9rdidas/(gananc<span class=\"__1 _16\"></span>ias<span class=\"__1 _13\"></span>) a<span class=\"__1 _16\"></span>ctuariales   (1.606) 6.347 Prestacione<span class=\"__1 _10\"></span>s pagadas   (2.503)  (2.036) Otros movimien<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>os 153<span class=\"ls0_1\"> </span>8 A <span class=\"ls0_1\">31 de diciembre </span>58.581 60.481 El  importe  registrado  com<span class=\"__1 _13\"></span>o  ganancias  (en<span class=\"__1 _13\"></span>  2024)  o  p\u00e9rdidas  (en  2<span class=\"__1 _13\"></span>023)  actuariales  correspon<span class=\"__1 _13\"></span>de principalmente al impacto por la variaci<span class=\"__1 _13\"></span>\u00f3n de la tasa de descuento utilizada en los c\u00e1lculos actu<span class=\"__1 _13\"></span>ariales en los<span class=\"ls0_1\"> ejerc<span class=\"__1 _13\"></span>icios 2024 y 2023, a ra\u00edz de <span class=\"__1 _13\"></span>la evoluci\u00f3n de los tip<span class=\"__1 _13\"></span>os de inter\u00e9s. </span>Las principales hip\u00f3tesis usadas<span class=\"__1 _13\"></span> para el <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>\u00e1l<span class=\"__1 _10\"></span>culo de la valoraci\u00f3n actuaria<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span><span class=\"ls10_1\">l </span>compromiso con Almirall Hermal, GmbH, que <span class=\"__1 _16\"></span>re<span class=\"__1 _13\"></span>presenta <span class=\"__1 _16\"></span>la mayor parte del <span class=\"__1 _10\"></span>pasivo<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>por importe de <span class=\"__1 _16\"></span>5<span class=\"__1 _13\"></span>7,8 <span class=\"__1 _16\"></span>y 59<span class=\"__1 _13\"></span>,8 <span class=\"__1 _16\"></span>millones de euros al cierre de los ejercici<span class=\"__1 _13\"></span>os 2024 y 2023, res<span class=\"__1 _13\"></span>pectivamente, son las s<span class=\"__1 _13\"></span>iguientes: 2024<span class=\"ls0_1\"> </span>Almirall Hermal<span class=\"__1 _10\"></span>, GmbH Richttafeln 2018<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>G <span class=\"__1 _10\"></span>von K. Tablas mortalidad<span class=\"__1 _16\"></span> Heubeck Tasa de descuen<span class=\"__1 _10\"></span>to 3,36% Tasa de incre<span class=\"__1 _10\"></span>mento salarial 3,50% Tasa de incre<span class=\"__1 _10\"></span>mento de la presta<span class=\"__1 _10\"></span>ci\u00f3n 2,10% Variable en funci\u00f3n<span class=\"__1 _16\"></span> edad Tasa de rotaci\u00f3n y g\u00e9nero Edad de jubilaci\u00f3n<span class=\"__1 _16\"></span> 65 <span class=\"ls0_1\">- </span>67<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Almirall Hermal<span class=\"__1 _10\"></span>, GmbH Richttafeln 2018<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>G <span class=\"__1 _10\"></span>von K. Tablas mortalidad<span class=\"__1 _16\"></span> Heubeck Tasa de descuen<span class=\"__1 _10\"></span>to 3,17% Tasa de incre<span class=\"__1 _10\"></span>mento salarial 3,50% Tasa de incremen<span class=\"__1 _10\"></span>to de la presta<span class=\"__1 _16\"></span>ci\u00f3n 2,00% Variable en funci\u00f3n<span class=\"__1 _16\"></span> edad Tasa de rotaci\u00f3n y g\u00e9nero Edad de jubilaci\u00f3n<span class=\"__1 _16\"></span> 65 <span class=\"ls0_1\">- </span>67<span class=\"ls0_1\"> </span>La sensibilidad a<span class=\"__1 _13\"></span> cambios en las hip<span class=\"__1 _13\"></span>\u00f3tesis principales ponderad<span class=\"__1 _13\"></span>as de acuer<span class=\"__1 _13\"></span>do con el siguiente cuadro<span class=\"__1 _13\"></span> no tendr\u00eda un efecto s<span class=\"__1 _13\"></span>ignificativo en el pasivo total por pensi<span class=\"__1 _13\"></span>ones: Variaci\u00f3n en la hip\u00f3tesis Tasa de descuento Aumento/disminuci\u00f3n en 0,5% Tasa de inflaci\u00f3n Aumento/disminuci\u00f3n en 0,5% Tasa de crecimiento de salarios Aumento/disminuci\u00f3n en 0,5% Tasa de mortalidad Aumento en 1 a\u00f1o Dichas variaciones en las hip\u00f3tesis son <span class=\"__1 _16\"></span>razo<span class=\"__1 _13\"></span>nables con l<span class=\"__1 _16\"></span>as<span class=\"__1 _13\"></span> i<span class=\"__1 _10\"></span>ndicadas por los informes actuariales<span class=\"__1 _13\"></span>, que la Direcci\u00f3n del Grup<span class=\"__1 _13\"></span>o considera adecuadas<span class=\"__1 _13\"></span><span class=\"lse_1\">. </span> Los importes reconoci<span class=\"__1 _13\"></span>dos en la cuenta de p\u00e9r<span class=\"__1 _13\"></span>didas y ganancias consoli<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span>da son l<span class=\"__1 _13\"></span>os siguientes:<span class=\"__1 _13\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Coste del ser<span class=\"__1 _10\"></span>vicio corriente 182<span class=\"ls0_1\"> </span>191<span class=\"ls0_1\"> </span>Coste por interese<span class=\"__1 _16\"></span>s 1.866 1.912 Total 2.048 2.103 Por \u00faltimo, en <span class=\"__1 _16\"></span>el caso de los <span class=\"__1 _10\"></span>planes de pensiones de <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>portaci\u00f3n <span class=\"__1 _16\"></span>def<span class=\"__1 _13\"></span>inida, las aportaciones <span class=\"__1 _10\"></span>se efect\u00faan a  entidades  no  vinculadas,  tales  como  entida<span class=\"__1 _13\"></span>des  aseguradoras,  habiendo  ascendido  el  importe reconocido como g<span class=\"__1 _13\"></span>asto en los ejercicios 20<span class=\"__1 _13\"></span>24 y 2023 <span class=\"lsc_1\">a <span class=\"ls7_1\">4,1</span></span> <span class=\"lsf_1\">y <span class=\"ls7_1\">4,</span></span>4 millones de euros<span class=\"__1 _13\"></span>, respectivamente.<span class=\"__1 _13\"></span> Gastos de persona<span class=\"__1 _13\"></span>l La composici\u00f3n de <span class=\"__1 _13\"></span>los ga<span class=\"__1 _10\"></span>stos de pers<span class=\"__1 _13\"></span>onal es la siguiente:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Sueldos y salario<span class=\"__1 _16\"></span>s 183.584  163.769  Seguridad So<span class=\"__1 _10\"></span>cial a cargo de la e<span class=\"__1 _16\"></span>mpresa 34.618  30.634  Indemnizacione<span class=\"__1 _16\"></span>s 1.428  (606)<span class=\"ls0_1\"> </span>Otros gastos<span class=\"__1 _10\"></span> sociales 15.301  15.004  Total  234.931  208.801",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-46": {
   "value": "21.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Provisiones<span class=\"__1 _13\"></span> </span>El <span class=\"__1 _19\"></span>movimiento <span class=\"__1 _d\"> </span>habido <span class=\"__1 _14\"></span>dur<span class=\"__1 _13\"></span>ante <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"> </span>ej<span class=\"__1 _13\"></span>ercicios <span class=\"__1 _d\"> </span>20<span class=\"__1 _10\"></span>24 <span class=\"__1 _19\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>2023 <span class=\"__1 _d\"> </span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _d\"> </span>ep\u00edgrafe <span class=\"__1 _14\"></span>\"Pro<span class=\"__1 _13\"></span>visiones\" <span class=\"__1 _14\"></span>del <span class=\"__1 _19\"> </span>b<span class=\"__1 _13\"></span>alance consolidado adjunto ha s<span class=\"__1 _13\"></span>ido el siguiente:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Saldo a 1 de e<span class=\"__1 _10\"></span>nero 9.491  16.311  Adiciones o dota<span class=\"__1 _16\"></span>ciones 14 <span class=\"ls0_1\"> </span>4.021  Reclasificacione<span class=\"__1 _16\"></span>s - (3.758) Diferencias de <span class=\"__1 _10\"></span>conversi\u00f3n 248 <span class=\"ls0_1\"> </span>- Reversiones (1.306) (7.083) Saldo a 31 de <span class=\"__1 _10\"></span>diciembre 8.447  9.491  Este <span class=\"__1 _14\"></span>ep\u00edgrafe <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>balance <span class=\"__1 _19\"></span>consolidado<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>c<span class=\"__1 _13\"></span>orresponde <span class=\"__1 _14\"></span>principalmente <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>la <span class=\"__1 _14\"></span>estimaci\u00f3n <span class=\"__1 _14\"></span>real<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>zada <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>el<span class=\"__1 _13\"></span> Grupo <span class=\"__1 _16\"></span>de l<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>desemb<span class=\"__1 _13\"></span>olsos <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>deber\u00eda <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ealizar <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>el <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>uturo <span class=\"__1 _16\"></span>para <span class=\"__1 _16\"></span>hac<span class=\"__1 _13\"></span>er <span class=\"__1 _21\"></span>fre<span class=\"__1 _13\"></span>nte<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span>tros <span class=\"__1 _16\"></span>pasivos <span class=\"__1 _16\"></span>derivad<span class=\"__1 _13\"></span>os de la naturaleza de su <span class=\"__1 _13\"></span>actividad.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs624\"><div class=\"t_1 m0_1 x1_1 h15_1 y125_1 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">22.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Ingresos y gasto<span class=\"__1 _13\"></span>s</span><span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gs637\"><div class=\"t_1 m0_1 x21_1 h16_1 y655 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Aprovisionamientos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs637\"><div class=\"t_1 m0_1 x1_1 h1_1 y656 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El desglose de este <span class=\"__1 _13\"></span>ep\u00edgrafe es el siguiente:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 wd5 h7_1 gs638\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 wc_1 h8_1 gs639\"><div class=\"t_1 m0_1 x20_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd9 h8_1 gs63a\"><div class=\"t_1 m0_1 x20_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wda h8_1 gs63b\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Compras </div></div><div class=\"c_1 w5_1 h8_1 gs63c\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">242.716  </div></div><div class=\"c_1 wd9 h8_1 gs63d\"><div class=\"t_1 m0_1 x11_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">258.917  </div></div><div class=\"c_1 wda h7_1 gs63e\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n de exis<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>encia<span class=\"__1 _16\"></span>s de productos terminados<span class=\"__1 _16\"></span> y <span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> curso </div></div><div class=\"c_1 w5_1 h7_1 gs63f\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.593) </div></div><div class=\"c_1 wd9 h7_1 gs640\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(26.664) </div></div><div class=\"c_1 wda h7_1 gs641\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n de exis<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>encia<span class=\"__1 _16\"></span>s de materias primas <span class=\"__1 _10\"></span>y mercader<span class=\"__1 _10\"></span>\u00edas </div></div><div class=\"c_1 w5_1 h7_1 gs642\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.272  </div></div><div class=\"c_1 wd9 h7_1 gs643\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(10.758) </div></div><div class=\"c_1 wda h7_1 gs644\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w5_1 h7_1 gs645\"><div class=\"t_1 m0_1 x1f_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">238.395  </div></div><div class=\"c_1 wd9 h7_1 gs646\"><div class=\"t_1 m0_1 x11_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">221.495  </div></div><div class=\"c_1 w1_1 h0_1 gs637\"><div class=\"t_1 m0_1 x21_1 h16_1 y65d ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos de persona<span class=\"__1 _13\"></span>l </div></div><div class=\"c_1 w1_1 h0_1 gs637\"><div class=\"t_1 m0_1 x1_1 h1_1 y65e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La composici\u00f3n de <span class=\"__1 _13\"></span>los ga<span class=\"__1 _10\"></span>stos de pers<span class=\"__1 _13\"></span>onal es la siguiente:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 wdc h8_1 gs647\"><div class=\"t_1 m0_1 xc6 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 wdd h8_1 gs648\"><div class=\"t_1 m0_1 x5e h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wde h8_1 gs649\"><div class=\"t_1 m0_1 x5e h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wdb ha_1 gs64a\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sueldos y salario<span class=\"__1 _16\"></span>s </div></div><div class=\"c_1 wdd ha_1 gs64b\"><div class=\"t_1 m0_1 x56 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">183.584  </div></div><div class=\"c_1 wde ha_1 gs64c\"><div class=\"t_1 m0_1 x1d_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">163.769  </div></div><div class=\"c_1 wdb h7_1 gs64d\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Seguridad So<span class=\"__1 _10\"></span>cial a cargo de la e<span class=\"__1 _16\"></span>mpresa </div></div><div class=\"c_1 wdd h7_1 gs64e\"><div class=\"t_1 m0_1 x97 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">34.618  </div></div><div class=\"c_1 wde h7_1 gs64f\"><div class=\"t_1 m0_1 xc6 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">30.634  </div></div><div class=\"c_1 wdb h7_1 gs650\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Indemnizacione<span class=\"__1 _16\"></span>s </div></div><div class=\"c_1 wdd h7_1 gs651\"><div class=\"t_1 m0_1 xcf h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.428  </div></div><div class=\"c_1 wde h7_1 gs652\"><div class=\"t_1 m0_1 x16_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(606)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wdb h8_1 gs653\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros gastos<span class=\"__1 _10\"></span> sociales </div></div><div class=\"c_1 wdd h8_1 gs654\"><div class=\"t_1 m0_1 x97 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.301  </div></div><div class=\"c_1 wde h8_1 gs655\"><div class=\"t_1 m0_1 xc6 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.004  </div></div><div class=\"c_1 wdb h7_1 gs656\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total  </div></div><div class=\"c_1 wdd h7_1 gs657\"><div class=\"t_1 m0_1 x56 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">234.931  </div></div><div class=\"c_1 wde h7_1 gs658\"><div class=\"t_1 m0_1 x1d_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">208.801  </div></div><div class=\"c_1 w1_1 h0_1 gs65a\"><div class=\"t_1 m0_1 x21_1 h16_1 y67c ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n neta de corr<span class=\"__1 _13\"></span>ecciones valorativas<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs65a\"><div class=\"t_1 m0_1 x1_1 h1_1 y4df ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La composici\u00f3n de es<span class=\"__1 _13\"></span>te ep\u00edgrafe es la siguien<span class=\"__1 _13\"></span>te: </div></div><div class=\"c_1 we7 h7_1 gs65b\"><div class=\"t_1 m0_1 x2a h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 we8 h8_1 gs65c\"><div class=\"t_1 m0_1 x3b h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we9 h8_1 gs65d\"><div class=\"t_1 m0_1 x29 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we6 h8_1 gs65e\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n correc<span class=\"__1 _10\"></span>ci\u00f3n valorativa<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ins<span class=\"__1 _10\"></span>olvencias </div></div><div class=\"c_1 we8 h8_1 gs65f\"><div class=\"t_1 m0_1 x85 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(910)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we9 h8_1 gs660\"><div class=\"t_1 m0_1 xd5 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(940)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we6 h7_1 gs661\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n correc<span class=\"__1 _10\"></span>ci\u00f3n valorativa<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>exi<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ten<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ias </div></div><div class=\"c_1 we8 h7_1 gs662\"><div class=\"t_1 m0_1 x85 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(389)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we9 h7_1 gs663\"><div class=\"t_1 m0_1 xd5 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(407)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we6 h7_1 gs664\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n de otra<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>pr<span class=\"__1 _10\"></span>ovisiones cor<span class=\"__1 _16\"></span>rientes </div></div><div class=\"c_1 we8 h7_1 gs665\"><div class=\"t_1 m0_1 x3f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">604 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we9 h7_1 gs666\"><div class=\"t_1 m0_1 x30 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.250) </div></div><div class=\"c_1 we6 h7_1 gs667\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 we8 h7_1 gs668\"><div class=\"t_1 m0_1 x85 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(695)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 we9 h7_1 gs669\"><div class=\"t_1 m0_1 x30 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.597) </div></div><div class=\"c_1 w1_1 h0_1 gs65a\"><div class=\"t_1 m0_1 x21_1 h16_1 y681 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Beneficios / (P\u00e9rdidas)<span class=\"__1 _13\"></span> netos por enajenaci\u00f3n de activ<span class=\"__1 _13\"></span>os </div></div><div class=\"c_1 w1_1 h0_1 gs65a\"><div class=\"t_1 m0_1 x1_1 h1_1 y293 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _21\"></span>det<span class=\"__1 _13\"></span>alle <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>beneficios/(p<span class=\"__1 _13\"></span>\u00e9rdidas) <span class=\"__1 _21\"></span>netos <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>en<span class=\"__1 _13\"></span>ajenaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>act<span class=\"__1 _13\"></span>ivos <span class=\"__1 _21\"></span>no <span class=\"__1 _16\"></span>corrientes <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>los <span class=\"__1 _16\"></span>ejercicios<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>2024 </div></div><div class=\"c_1 w1_1 h0_1 gs65a\"><div class=\"t_1 m0_1 x1_1 h1_1 y294 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y 2023 es el siguiente:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 web h8_1 gs66a\"><div class=\"t_1 m0_1 xf3 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 wec h7_1 gs66b\"><div class=\"t_1 m0_1 x16_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wc8 h7_1 gs66c\"><div class=\"t_1 m0_1 x16_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wed h7_1 gs66d\"><div class=\"t_1 m0_1 x2e h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Beneficios </div></div><div class=\"c_1 w11 h7_1 gs66e\"><div class=\"t_1 m0_1 xb_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas </div></div><div class=\"c_1 wee h7_1 gs66f\"><div class=\"t_1 m0_1 x2e h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Beneficios </div></div><div class=\"c_1 w11 h7_1 gs670\"><div class=\"t_1 m0_1 xb_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas </div></div><div class=\"c_1 wea h7_1 gs671\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En la enajenaci\u00f3n o<span class=\"__1 _16\"></span> baja de activos intangibles<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 wed h7_1 gs672\"><div class=\"t_1 m0_1 x1a_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11 h7_1 gs673\"><div class=\"t_1 m0_1 x20_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.692) </div></div><div class=\"c_1 wee h7_1 gs674\"><div class=\"t_1 m0_1 xdb h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11 h7_1 gs675\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.190) </div></div><div class=\"c_1 wea h7_1 gs676\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">En la enajenaci\u00f3n o<span class=\"__1 _16\"></span> baja del inmovilizado mater<span class=\"__1 _10\"></span>ial </div></div><div class=\"c_1 wed h7_1 gs677\"><div class=\"t_1 m0_1 x1a_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11 h7_1 gs678\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(802)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wee h7_1 gs679\"><div class=\"t_1 m0_1 xdb h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11 h7_1 gs67a\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(153)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wed h8_1 gs67b\"><div class=\"t_1 m0_1 x1a_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11 h8_1 gs67c\"><div class=\"t_1 m0_1 x20_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.494) </div></div><div class=\"c_1 wee h8_1 gs67d\"><div class=\"t_1 m0_1 xdb h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11 h8_1 gs67e\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.343) </div></div><div class=\"c_1 wea h8_1 gs67f\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados netos<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>por<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>enaje<span class=\"__1 _16\"></span>naci\u00f3n de activos </div></div><div class=\"c_1 wec h8_1 gs680\"><div class=\"t_1 m0_1 x84 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.494) </div></div><div class=\"c_1 wc8 h8_1 gs681\"><div class=\"t_1 m0_1 x84 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.343) </div></div><div class=\"c_1 w1_1 h0_1 gs65a\"><div class=\"t_1 m0_1 x1_1 h1_1 y688 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _e\"> </span>p\u00e9rdidas <span class=\"__1 _e\"> </span>registrad<span class=\"__1 _13\"></span>as <span class=\"__1 _d\"> </span>en <span class=\"__1 _e\"> </span>2024 <span class=\"__1 _e\"> </span>correspo<span class=\"__1 _13\"></span>nden <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>terminaci\u00f3n <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _e\"> </span>contrato <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>desarro<span class=\"__1 _13\"></span>llo <span class=\"__1 _d\"> </span>y <span class=\"__1 _e\"> </span>la<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs65a\"><div class=\"t_1 m0_1 x1_1 h1_1 y689 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">discontinuaci\u00f3n <span class=\"__1 _17\"> </span>de <span class=\"__1 _11\"> </span>un <span class=\"__1 _17\"> </span>producto<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>(Altabax) <span class=\"__1 _17\"> </span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _b_1\"> </span>for<span class=\"__1 _13\"></span>maba <span class=\"__1 _b_1\"> </span>p<span class=\"__1 _13\"></span>arte <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>toma <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>co<span class=\"__1 _13\"></span>ntrol <span class=\"__1 _b_1\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _17\"> </span>Aqua </div></div><div class=\"c_1 w1_1 h0_1 gs65a\"><div class=\"t_1 m0_1 x1_1 h1_1 y68a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pharmaceuticals, <span class=\"__1 _16\"></span>act<span class=\"__1 _13\"></span>ualmente <span class=\"__1 _16\"></span>Almirall <span class=\"__1 _16\"></span>LLC, (ambos <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>encionados <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Nota<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>9) y <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>venta <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>terrenos </div></div><div class=\"c_1 w1_1 h0_1 gs65a\"><div class=\"t_1 m0_1 x1_1 h1_1 y68b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">mencionada <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>Not<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span><span class=\"ls7_1\">11</span>.<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Las <span class=\"__1 _12\"></span>p\u00e9rdidas <span class=\"__1 _12\"></span>registradas <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>202<span class=\"__1 _13\"></span>3 <span class=\"__1 _13\"></span>correspond<span class=\"__1 _13\"></span><span class=\"lse_1\">\u00eda</span>n <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _13\"></span>discontinuac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs65a\"><div class=\"t_1 m0_1 x1_1 h1_1 y68c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">o<span class=\"lse_1\">tr</span>o de los product<span class=\"__1 _13\"></span>os de la misma toma de c<span class=\"__1 _13\"></span>ontrol (Veltin<span class=\"lse_1\">, </span>seg\u00fan descr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>to tam<span class=\"__1 _13\"></span>bi\u00e9n en la Nota 9<span class=\"lsd_1\">).</span> </div></div>Ingresos y gastos financ<span class=\"__1 _13\"></span>ieros El detalle de los ingres<span class=\"__1 _13\"></span>os y gastos financieros en l<span class=\"__1 _13\"></span>os ejercicios 20<span class=\"__1 _13\"></span>24 y 2023 es el siguient<span class=\"__1 _13\"></span>e: Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos Gastos Ingresos Gastos Gastos financier<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> por<span class=\"__1 _10\"></span> obligacione<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (N<span class=\"__1 _10\"></span>ota 18) - (7.439) - (7.439) Ingresos / (Gas<span class=\"__1 _10\"></span>tos) financiero<span class=\"__1 _10\"></span>s y asimilado<span class=\"__1 _10\"></span>s 7.189  (8.219) 5.585  (7.208) Correcci\u00f3n valor<span class=\"__1 _10\"></span>ativa de activo<span class=\"__1 _16\"></span>s f<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>nancieros (Nota 12) 463 <span class=\"ls0_1\"> </span>- - - Variaci\u00f3n valor ra<span class=\"__1 _16\"></span>z<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>able instru<span class=\"__1 _10\"></span>mentos financ<span class=\"__1 _10\"></span>ieros (Nota 18) - (477)<span class=\"ls0_1\"> </span>- (1.544) Diferencias de <span class=\"__1 _10\"></span>cambio - (1.105) - (1.321) 7.652  (17.240) 5.585  (17.512) Resultado financier<span class=\"__1 _16\"></span>o (9.588) (11.927) En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>alle <span class=\"__1 _13\"></span><span class=\"ff5_1\">de <span class=\"__1 _13\"></span>\u201c</span>I<span class=\"ff5_1\">ngresos <span class=\"__1 _12\"></span>/(gastos) <span class=\"__1 _12\"></span>financieros <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>asimilados\u201d <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>incluye <span class=\"__1 _13\"></span>gastos <span class=\"__1 _13\"></span>fi<span class=\"__1 _13\"></span>nancieros <span class=\"__1 _13\"></span>derivados </span>de <span class=\"__1 _13\"></span>los pr\u00e9stam<span class=\"__1 _13\"></span>os bancarios<span class=\"__1 _13\"></span>, as\u00ed c<span class=\"__1 _13\"></span>omo el <span class=\"__1 _13\"></span>impacto <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>actualizaci\u00f3n <span class=\"__1 _13\"></span>financiera <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pasivos qu<span class=\"__1 _13\"></span>e se<span class=\"__1 _13\"></span> contabilizan a coste amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y el coste financiero d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>agos por pensiones, con la excepci\u00f3n del correspondiente <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>sim<span class=\"__1 _13\"></span>ples <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>rango <span class=\"__1 _13\"></span>senior <span class=\"__1 _13\"></span>(seg\u00fan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>descrito <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _14\"></span><span class=\"ls7_1\">18</span>), <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>est\u00e1 incluido <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>detalle<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span><span class=\"ff5_1\">de <span class=\"__1 _e\"> </span>\u201cGastos <span class=\"__1 _e\"> </span>financieros <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>obligacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s\u201d <span class=\"__1 _e\"> </span><span class=\"ff1_1\">(<span class=\"__1 _13\"></span>7,4 <span class=\"__1 _d\"> </span>mill<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>euros <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>am<span class=\"__1 _13\"></span>bos </span></span>ejercicios <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>2023<span class=\"lsd_1\">).<span class=\"__1 _55\"> </span></span><span class=\"__1 _16\"></span>Adicionalm<span class=\"__1 _13\"></span>ente, <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ubida <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tipos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s <span class=\"__1 _10\"></span>experimentada <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egundo semestre de 2023<span class=\"lse_1\">, </span>el <span class=\"__1 _10\"></span>Grupo ha obtenido ingresos por intereses por valor de <span class=\"ls7_1\">7,2</span> millones de euros (5,6 millones <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>20<span class=\"__1 _13\"></span>23) <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>provienen <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda <span class=\"__1 _12\"></span>de <span class=\"__1 _19\"></span>invers<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>dep\u00f3sitos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>han realizado durante el <span class=\"__1 _13\"></span>ejercicio, si bien al cierre del ej<span class=\"__1 _13\"></span>ercicio ha<span class=\"__1 _13\"></span>b\u00edan vencido todos. El <span class=\"__1 _16\"></span>ep\u00edgrafe de <span class=\"__1 _21\"></span>\u201c<span class=\"__1 _13\"></span>Correcci\u00f3n <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>orativa de<span class=\"__1 _16\"></span> activos <span class=\"__1 _16\"></span>financi<span class=\"__1 _13\"></span>eros\u201d <span class=\"__1 _16\"></span>incluye <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _21\"></span>el ingreso <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>acionado <span class=\"__1 _10\"></span>con el cobro parcial del pr\u00e9sta<span class=\"__1 _13\"></span>mo con Celling Aesth<span class=\"__1 _13\"></span>etics LLC, seg\u00fan descr<span class=\"__1 _13\"></span>ito en la Nota <span class=\"ls7_1\">12</span>.<span class=\"__1 _13\"></span> En <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>ejercicios <span class=\"__1 _14\"></span>2024 <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>2023, <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>ntro <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>detalle <span class=\"__1 _14\"></span><span class=\"ff5_1\">de <span class=\"__1 _14\"> </span>\u201cVariaci\u00f3n <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>instru<span class=\"__1 _13\"></span>mentos </span>financieros\u201d <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>incluy<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>tualizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>or <span class=\"__1 _12\"></span>razonab<span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>\u201cEquity <span class=\"__1 _12\"></span>Swap\u201d<span class=\"__1 _12\"></span><span class=\"ff1_1\"> <span class=\"__1 _13\"></span>descrito </span>en la Nota <span class=\"lsc_1\">18</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "22.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Ingresos y gasto<span class=\"__1 _13\"></span>s</span><span class=\"ls0_1\"> </span>Importe neto de la cifra<span class=\"__1 _13\"></span> de negocios De <span class=\"__1 _10\"></span>acuerdo con <span class=\"__1 _16\"></span>lo mencionado en <span class=\"__1 _16\"></span>la Nota 5-<span class=\"ls7_1\">o)</span>, <span class=\"__1 _16\"></span>el Grupo <span class=\"__1 _10\"></span>separa el <span class=\"__1 _16\"></span>Import<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>neto de <span class=\"__1 _16\"></span>la cifra <span class=\"__1 _16\"></span>de negocios en dos conceptos<span class=\"__1 _13\"></span> y tres grandes segmentos:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ventas de produc<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>os 970.893  868.824  Ingresos por <span class=\"__1 _10\"></span>cesi\u00f3n de licencias 14.828  25.692  Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _10\"></span>cios 985.721  894.516  Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Comercializaci\u00f3n<span class=\"__1 _10\"></span> mediante red pr<span class=\"__1 _16\"></span>opia <span class=\"__1 _13\"></span> 863.810  766.125  Comercializaci\u00f3n<span class=\"__1 _10\"></span> mediante licen<span class=\"__1 _16\"></span>ciatarios  97.226  105.215  Fabricaci\u00f3n para<span class=\"__1 _10\"></span> terceros e in<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>er<span class=\"__1 _10\"></span>mediaci\u00f3n 24.685  23.176  Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _16\"></span>cios 985.721  894.516  El <span class=\"__1 _14\"></span>im<span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span>rte <span class=\"__1 _19\"></span>neto <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"></span>cifra<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>neg<span class=\"__1 _13\"></span>ocios <span class=\"__1 _14\"></span>distribu<span class=\"__1 _13\"></span>ido <span class=\"__1 _14\"></span>por <span class=\"__1 _19\"></span>\u00e1rea <span class=\"__1 _19\"></span>geogr\u00e1fica<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>ju<span class=\"__1 _13\"></span>nto <span class=\"__1 _14\"></span>con <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>detalle <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"> </span>los<span class=\"__1 _13\"></span> principales pa\u00edses <span class=\"__1 _13\"></span>donde se obtienen, se <span class=\"__1 _13\"></span>muestran a continuaci\u00f3n<span class=\"__1 _13\"></span>: Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Espa\u00f1a 305.232  296.916  Europa y Oriente <span class=\"__1 _10\"></span>Medio 576.012  491.567  Am\u00e9rica, Asia <span class=\"__1 _10\"></span>y \u00c1frica 104.477  106.033  Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _16\"></span>cios 985.721  894.516  Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Espa\u00f1a 305.232  296.916  Alemania 274.981  217.580  Italia 87.126  74.828  Estados Unidos 55.396  57.486  Francia 38.689  42.712  Reino Unido 28.885  27.798  Resto de pa\u00ed<span class=\"__1 _10\"></span>ses 195.412  177.196  Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _16\"></span>cios 985.721  894.516  Por <span class=\"__1 _12\"></span>\u00faltimo<span class=\"lse_1\">, <span class=\"__1 _12\"></span></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>detallan <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>aportaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>princi<span class=\"__1 _13\"></span>pales <span class=\"__1 _12\"></span>\u00e1reas <span class=\"__1 _12\"></span>terap\u00e9ut<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cas<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span><span class=\"ls7_1\">de</span> <span class=\"__1 _12\"></span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>distintos <span class=\"__1 _14\"></span>productos que vende el Grupo:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Dermatolog\u00eda y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ra<span class=\"__1 _10\"></span>s 548.025  465.248  Gastrointestinal <span class=\"__1 _10\"></span>y Metabolismo 98.179  110.735  Respiratoria 92.718  86.809  Cardiovascular 89.422  86.130  Sistema nervio<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>o <span class=\"__1 _10\"></span>central 82.441  74.800  Osteomuscular<span class=\"__1 _10\"></span> 39.826  31.809  Otras especialidad<span class=\"__1 _10\"></span>es terap\u00e9uti<span class=\"__1 _10\"></span>cas 35.110  38.985  Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _16\"></span>cios 985.721  894.516  <div class=\"c_1 w1_1 h0_1 gs626\"><div class=\"t_1 m0_1 x21_1 h16_1 y125_1 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros ingresos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs626\"><div class=\"t_1 m0_1 x1_1 h1_1 y17c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El desglose de este <span class=\"__1 _13\"></span>ep\u00edgrafe es el siguiente:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 wd5 h7_1 gs627\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w9_1 h8_1 gs628\"><div class=\"t_1 m0_1 x20_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd6 h8_1 gs629\"><div class=\"t_1 m0_1 x20_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd7 h8_1 gs62a\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos por acuerd<span class=\"__1 _10\"></span>o con AZ<span class=\"__1 _10\"></span>/Covis (Nota 12<span class=\"__1 _10\"></span>) </div></div><div class=\"c_1 w5_1 h8_1 gs62b\"><div class=\"t_1 m0_1 x1a_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w6_1 h8_1 gs62c\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.994  </div></div><div class=\"c_1 wd7 h7_1 gs62d\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Imputaci\u00f3n de<span class=\"__1 _10\"></span> ingresos diferido<span class=\"__1 _16\"></span>s (Nota 17) </div></div><div class=\"c_1 w5_1 h7_1 gs62e\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.938  </div></div><div class=\"c_1 w6_1 h7_1 gs62f\"><div class=\"t_1 m0_1 x18_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd7 h7_1 gs630\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros </div></div><div class=\"c_1 w5_1 h7_1 gs631\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.966  </div></div><div class=\"c_1 w6_1 h7_1 gs632\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.277  </div></div><div class=\"c_1 wd7 h7_1 gs633\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w5_1 h7_1 gs634\"><div class=\"t_1 m0_1 x1e_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.906  </div></div><div class=\"c_1 w6_1 h7_1 gs635\"><div class=\"t_1 m0_1 x1e_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.271  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-47": {
   "value": "22.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Ingresos y gasto<span class=\"__1 _13\"></span>s</span><span class=\"ls0_1\"> </span>Importe neto de la cifra<span class=\"__1 _13\"></span> de negocios De <span class=\"__1 _10\"></span>acuerdo con <span class=\"__1 _16\"></span>lo mencionado en <span class=\"__1 _16\"></span>la Nota 5-<span class=\"ls7_1\">o)</span>, <span class=\"__1 _16\"></span>el Grupo <span class=\"__1 _10\"></span>separa el <span class=\"__1 _16\"></span>Import<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>neto de <span class=\"__1 _16\"></span>la cifra <span class=\"__1 _16\"></span>de negocios en dos conceptos<span class=\"__1 _13\"></span> y tres grandes segmentos:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ventas de produc<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>os 970.893  868.824  Ingresos por <span class=\"__1 _10\"></span>cesi\u00f3n de licencias 14.828  25.692  Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _10\"></span>cios 985.721  894.516  Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Comercializaci\u00f3n<span class=\"__1 _10\"></span> mediante red pr<span class=\"__1 _16\"></span>opia <span class=\"__1 _13\"></span> 863.810  766.125  Comercializaci\u00f3n<span class=\"__1 _10\"></span> mediante licen<span class=\"__1 _16\"></span>ciatarios  97.226  105.215  Fabricaci\u00f3n para<span class=\"__1 _10\"></span> terceros e in<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>er<span class=\"__1 _10\"></span>mediaci\u00f3n 24.685  23.176  Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _16\"></span>cios 985.721  894.516  El <span class=\"__1 _14\"></span>im<span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span>rte <span class=\"__1 _19\"></span>neto <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"></span>cifra<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>neg<span class=\"__1 _13\"></span>ocios <span class=\"__1 _14\"></span>distribu<span class=\"__1 _13\"></span>ido <span class=\"__1 _14\"></span>por <span class=\"__1 _19\"></span>\u00e1rea <span class=\"__1 _19\"></span>geogr\u00e1fica<span class=\"__1 _13\"></span>, <span class=\"__1 _19\"></span>ju<span class=\"__1 _13\"></span>nto <span class=\"__1 _14\"></span>con <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>detalle <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"> </span>los<span class=\"__1 _13\"></span> principales pa\u00edses <span class=\"__1 _13\"></span>donde se obtienen, se <span class=\"__1 _13\"></span>muestran a continuaci\u00f3n<span class=\"__1 _13\"></span>: Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Espa\u00f1a 305.232  296.916  Europa y Oriente <span class=\"__1 _10\"></span>Medio 576.012  491.567  Am\u00e9rica, Asia <span class=\"__1 _10\"></span>y \u00c1frica 104.477  106.033  Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _16\"></span>cios 985.721  894.516  Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Espa\u00f1a 305.232  296.916  Alemania 274.981  217.580  Italia 87.126  74.828  Estados Unidos 55.396  57.486  Francia 38.689  42.712  Reino Unido 28.885  27.798  Resto de pa\u00ed<span class=\"__1 _10\"></span>ses 195.412  177.196  Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _16\"></span>cios 985.721  894.516  Por <span class=\"__1 _12\"></span>\u00faltimo<span class=\"lse_1\">, <span class=\"__1 _12\"></span></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>detallan <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>aportaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>princi<span class=\"__1 _13\"></span>pales <span class=\"__1 _12\"></span>\u00e1reas <span class=\"__1 _12\"></span>terap\u00e9ut<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cas<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span><span class=\"ls7_1\">de</span> <span class=\"__1 _12\"></span>lo<span class=\"__1 _13\"></span>s <span class=\"__1 _13\"></span>distintos <span class=\"__1 _14\"></span>productos que vende el Grupo:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Dermatolog\u00eda y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ra<span class=\"__1 _10\"></span>s 548.025  465.248  Gastrointestinal <span class=\"__1 _10\"></span>y Metabolismo 98.179  110.735  Respiratoria 92.718  86.809  Cardiovascular 89.422  86.130  Sistema nervio<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>o <span class=\"__1 _10\"></span>central 82.441  74.800  Osteomuscular<span class=\"__1 _10\"></span> 39.826  31.809  Otras especialidad<span class=\"__1 _10\"></span>es terap\u00e9uti<span class=\"__1 _10\"></span>cas 35.110  38.985  Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _16\"></span>cios 985.721  894.516 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "Otros ingresos<span class=\"__1 _13\"></span> El desglose de este <span class=\"__1 _13\"></span>ep\u00edgrafe es el siguiente:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos por acuerd<span class=\"__1 _10\"></span>o con AZ<span class=\"__1 _10\"></span>/Covis (Nota 12<span class=\"__1 _10\"></span>) 2 <span class=\"ls0_1\"> </span>2.994  Imputaci\u00f3n de<span class=\"__1 _10\"></span> ingresos diferido<span class=\"__1 _16\"></span>s (Nota 17) 2.938  - Otros 1.966  1.277  Total 4.906  4.271  Otros gastos de explotac<span class=\"__1 _13\"></span>i\u00f3n La composici\u00f3n de <span class=\"__1 _13\"></span>los ot<span class=\"__1 _10\"></span>ros gastos de <span class=\"__1 _13\"></span>explotaci\u00f3n es la siguiente:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Actividades de I+D<span class=\"__1 _10\"></span> 79.005  66.908  Arrendamientos<span class=\"__1 _10\"></span> y c\u00e1nones 54.949  39.672  Reparaciones <span class=\"__1 _10\"></span>y conservaci\u00f3n 22.002  23.225  Servicios profe<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>iona<span class=\"__1 _10\"></span>les independi<span class=\"__1 _16\"></span>entes 27.413  26.749  Transportes 15.131  14.202  Primas de segur<span class=\"__1 _10\"></span>os 3.897  3.612  Servicios bancario<span class=\"__1 _16\"></span>s y similares 765 <span class=\"ls0_1\"> </span>741 <span class=\"ls0_1\"> </span>Congresos y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ra<span class=\"__1 _10\"></span>s actividades promocionale<span class=\"__1 _16\"></span>s 100.264  88.781  Suministros 5.041  5.954  Otros servicios 37.988  35.085  Otros tributos 1.810  2.256  Total 348.265  307.185  El cap\u00edtulo de arre<span class=\"__1 _13\"></span>ndamientos y c\u00e1nones <span class=\"__1 _13\"></span>incluye roya<span class=\"__1 _13\"></span>lties vinculados princ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>palmente <span class=\"lsc_1\">a </span>divers<span class=\"__1 _13\"></span>os de los contratos <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>icencia <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>escritos <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Nota 9. <span class=\"__1 _21\"></span>Los <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mportes <span class=\"__1 _16\"></span>corres<span class=\"__1 _13\"></span>pond<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>entes <span class=\"__1 _21\"></span>a <span class=\"__1 _10\"></span>los <span class=\"__1 _16\"></span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>202<span class=\"__1 _13\"></span>3 ascienden <span class=\"__1 _11\"> </span>a <span class=\"__1 _18\"> </span>39,8 <span class=\"__1 _18\"> </span><span class=\"lsf_1\">y <span class=\"__1 _11\"> </span><span class=\"ls7_1\">25</span></span>,9<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>mil<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ones <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>euros, <span class=\"__1 _11\"> </span>res<span class=\"__1 _13\"></span>pectivamente. <span class=\"__1 _11\"> </span>El <span class=\"__1 _18\"> </span>incremento <span class=\"__1 _11\"> </span>viene<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>exp<span class=\"__1 _13\"></span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ado principalmente por <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>recimiento <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>ventas de los <span class=\"__1 _16\"></span>productos comercializados bajo l<span class=\"__1 _10\"></span>as marc<span class=\"__1 _13\"></span>as <span class=\"__1 _16\"></span>Ilumetri,<span class=\"__1 _13\"></span> Ebglyss, Wynzora y K<span class=\"__1 _13\"></span>lisyri",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Otros ingresos<span class=\"__1 _13\"></span> El desglose de este <span class=\"__1 _13\"></span>ep\u00edgrafe es el siguiente:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos por acuerd<span class=\"__1 _10\"></span>o con AZ<span class=\"__1 _10\"></span>/Covis (Nota 12<span class=\"__1 _10\"></span>) 2 <span class=\"ls0_1\"> </span>2.994  Imputaci\u00f3n de<span class=\"__1 _10\"></span> ingresos diferido<span class=\"__1 _16\"></span>s (Nota 17) 2.938  - Otros 1.966  1.277  Total 4.906  4.271",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-48": {
   "value": "Aprovisionamientos<span class=\"__1 _13\"></span> El desglose de este <span class=\"__1 _13\"></span>ep\u00edgrafe es el siguiente:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Compras 242.716  258.917  Variaci\u00f3n de exis<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>encia<span class=\"__1 _16\"></span>s de productos terminados<span class=\"__1 _16\"></span> y <span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span> curso (10.593) (26.664) Variaci\u00f3n de exis<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>encia<span class=\"__1 _16\"></span>s de materias primas <span class=\"__1 _10\"></span>y mercader<span class=\"__1 _10\"></span>\u00edas 6.272  (10.758) Total 238.395  221.495 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-49": {
   "value": "El n\u00famero medio de e<span class=\"__1 _13\"></span>mpleados del Grupo, distribuido <span class=\"__1 _13\"></span>por categor\u00edas profesionales<span class=\"__1 _13\"></span> y por sexos <span class=\"__1 _13\"></span>en los ejercicios 2024 y 2<span class=\"__1 _13\"></span>023 es el siguiente: 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Hombres Mujeres Total Hombres Mujeres Total Consejeros 1 <span class=\"ls0_1\"> </span>- 1 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span>- 1 <span class=\"ls0_1\"> </span>Directivos 64 <span class=\"ls0_1\"> </span>42 <span class=\"ls0_1\"> </span>106 <span class=\"ls0_1\"> </span>64 <span class=\"ls0_1\"> </span>40 <span class=\"ls0_1\"> </span>104 <span class=\"ls0_1\"> </span>Mandos 105 <span class=\"ls0_1\"> </span>94 <span class=\"ls0_1\"> </span>199 <span class=\"ls0_1\"> </span>100 <span class=\"ls0_1\"> </span>89 <span class=\"ls0_1\"> </span>189 <span class=\"ls0_1\"> </span>T\u00e9cnicos 472 <span class=\"ls0_1\"> </span>664 <span class=\"ls0_1\"> </span>1.136  452 <span class=\"ls0_1\"> </span>596 <span class=\"ls0_1\"> </span>1.048  Administrativo<span class=\"__1 _10\"></span>s 267 <span class=\"ls0_1\"> </span>273 <span class=\"ls0_1\"> </span>540 <span class=\"ls0_1\"> </span>261 <span class=\"ls0_1\"> </span>280 <span class=\"ls0_1\"> </span>541 <span class=\"ls0_1\"> </span>Otros 2 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>- 2 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>Total  909 <span class=\"ls0_1\"> </span>1.075  1.984  878 <span class=\"ls0_1\"> </span>1.007  1.885  Al cierre de l<span class=\"ls7_1\">os<span class=\"__1 _13\"></span></span> ejercicios 2024 y 2023, l<span class=\"__1 _13\"></span>a plantilla es la siguiente:<span class=\"__1 _13\"></span> 31 de diciembre <span class=\"__1 _10\"></span>de 2024 31 de diciembre <span class=\"__1 _10\"></span>de 2023 Hombres Mujeres Total Hombres Mujeres Total Consejeros 1 <span class=\"ls0_1\"> </span>- 1 <span class=\"ls0_1\"> </span>1 <span class=\"ls0_1\"> </span>- 1 <span class=\"ls0_1\"> </span>Directivos 66 <span class=\"ls0_1\"> </span>46 <span class=\"ls0_1\"> </span>112 <span class=\"ls0_1\"> </span>62 <span class=\"ls0_1\"> </span>41 <span class=\"ls0_1\"> </span>103 <span class=\"ls0_1\"> </span>Mandos 106 <span class=\"ls0_1\"> </span>97 <span class=\"ls0_1\"> </span>203 <span class=\"ls0_1\"> </span>101 <span class=\"ls0_1\"> </span>89 <span class=\"ls0_1\"> </span>190 <span class=\"ls0_1\"> </span>T\u00e9cnicos 488 <span class=\"ls0_1\"> </span>688 <span class=\"ls0_1\"> </span>1.176  454 <span class=\"ls0_1\"> </span>605 <span class=\"ls0_1\"> </span>1.059  Administrativo<span class=\"__1 _10\"></span>s 271 <span class=\"ls0_1\"> </span>261 <span class=\"ls0_1\"> </span>532 <span class=\"ls0_1\"> </span>265 <span class=\"ls0_1\"> </span>284 <span class=\"ls0_1\"> </span>549 <span class=\"ls0_1\"> </span>Otros - 2 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>- 2 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>Total  932 <span class=\"ls0_1\"> </span>1.094  2.026  883 <span class=\"ls0_1\"> </span>1.021  1.904  Asimismo, a<span class=\"__1 _13\"></span>l cierre <span class=\"__1 _13\"></span>del ejerc<span class=\"__1 _13\"></span>icio 2024 <span class=\"__1 _13\"></span>el n\u00fam<span class=\"__1 _13\"></span>ero de c<span class=\"__1 _13\"></span>onsejeros no <span class=\"__1 _13\"></span>empleados <span class=\"__1 _13\"></span><span class=\"ls7_1\">es</span> <span class=\"__1 _13\"></span><span class=\"ls7_1\">de 10</span>, <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>cuales 4 eran mujeres y 6 <span class=\"__1 _13\"></span>hombres (en 2023 era<span class=\"__1 _13\"></span>n 8, de los cuales 3 era<span class=\"__1 _13\"></span>n mujeres y 5 hombres)<span class=\"__1 _55\"> </span>El n\u00famero <span class=\"__1 _13\"></span>de empleados <span class=\"__1 _13\"></span>al cierre d<span class=\"__1 _13\"></span>e 31 <span class=\"__1 _13\"></span>de diciembre <span class=\"__1 _13\"></span>de 2024<span class=\"__1 _13\"></span> con diversid<span class=\"__1 _13\"></span>ad funcional m<span class=\"__1 _13\"></span>ayor o igual<span class=\"__1 _13\"></span> al treinta y tres por cient<span class=\"__1 _13\"></span>o asciende a <span class=\"lsc_1\">40</span> personas (36 <span class=\"__1 _13\"></span>personas a 31 de diciembr<span class=\"__1 _13\"></span>e de 2023<span class=\"lsd_1\">).</span> Al <span class=\"__1 _13\"></span>31 <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>diciembre <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>2024 <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>2<span class=\"__1 _13\"></span>023, <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>n\u00famero <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>mpleados <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>edi<span class=\"__1 _10\"></span>cados <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>actividades <span class=\"__1 _12\"></span>de investigaci\u00f3n y des<span class=\"__1 _13\"></span>arrollo ascienden a <span class=\"ls7_1\">288</span> y<span class=\"__1 _13\"></span> 2<span class=\"ls7_1\">57</span> personas, respec<span class=\"__1 _13\"></span>tivamente.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Otros gastos de explotac<span class=\"__1 _13\"></span>i\u00f3n La composici\u00f3n de <span class=\"__1 _13\"></span>los ot<span class=\"__1 _10\"></span>ros gastos de <span class=\"__1 _13\"></span>explotaci\u00f3n es la siguiente:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Actividades de I+D<span class=\"__1 _10\"></span> 79.005  66.908  Arrendamientos<span class=\"__1 _10\"></span> y c\u00e1nones 54.949  39.672  Reparaciones <span class=\"__1 _10\"></span>y conservaci\u00f3n 22.002  23.225  Servicios profe<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>iona<span class=\"__1 _10\"></span>les independi<span class=\"__1 _16\"></span>entes 27.413  26.749  Transportes 15.131  14.202  Primas de segur<span class=\"__1 _10\"></span>os 3.897  3.612  Servicios bancario<span class=\"__1 _16\"></span>s y similares 765 <span class=\"ls0_1\"> </span>741 <span class=\"ls0_1\"> </span>Congresos y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ra<span class=\"__1 _10\"></span>s actividades promocionale<span class=\"__1 _16\"></span>s 100.264  88.781  Suministros 5.041  5.954  Otros servicios 37.988  35.085  Otros tributos 1.810  2.256  Total 348.265  307.185  El cap\u00edtulo de arre<span class=\"__1 _13\"></span>ndamientos y c\u00e1nones <span class=\"__1 _13\"></span>incluye roya<span class=\"__1 _13\"></span>lties vinculados princ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>palmente <span class=\"lsc_1\">a </span>divers<span class=\"__1 _13\"></span>os de los contratos <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>icencia <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>escritos <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Nota 9. <span class=\"__1 _21\"></span>Los <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mportes <span class=\"__1 _16\"></span>corres<span class=\"__1 _13\"></span>pond<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>entes <span class=\"__1 _21\"></span>a <span class=\"__1 _10\"></span>los <span class=\"__1 _16\"></span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>202<span class=\"__1 _13\"></span>3 ascienden <span class=\"__1 _11\"> </span>a <span class=\"__1 _18\"> </span>39,8 <span class=\"__1 _18\"> </span><span class=\"lsf_1\">y <span class=\"__1 _11\"> </span><span class=\"ls7_1\">25</span></span>,9<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>mil<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ones <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>euros, <span class=\"__1 _11\"> </span>res<span class=\"__1 _13\"></span>pectivamente. <span class=\"__1 _11\"> </span>El <span class=\"__1 _18\"> </span>incremento <span class=\"__1 _11\"> </span>viene<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>exp<span class=\"__1 _13\"></span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ado principalmente por <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>recimiento <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>ventas de los <span class=\"__1 _16\"></span>productos comercializados bajo l<span class=\"__1 _10\"></span>as marc<span class=\"__1 _13\"></span>as <span class=\"__1 _16\"></span>Ilumetri,<span class=\"__1 _13\"></span> Ebglyss, Wynzora y K<span class=\"__1 _13\"></span>lisyri",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-50": {
   "value": "Otros gastos de explotac<span class=\"__1 _13\"></span>i\u00f3n La composici\u00f3n de <span class=\"__1 _13\"></span>los ot<span class=\"__1 _10\"></span>ros gastos de <span class=\"__1 _13\"></span>explotaci\u00f3n es la siguiente:<span class=\"__1 _13\"></span> Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Actividades de I+D<span class=\"__1 _10\"></span> 79.005  66.908  Arrendamientos<span class=\"__1 _10\"></span> y c\u00e1nones 54.949  39.672  Reparaciones <span class=\"__1 _10\"></span>y conservaci\u00f3n 22.002  23.225  Servicios profe<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>iona<span class=\"__1 _10\"></span>les independi<span class=\"__1 _16\"></span>entes 27.413  26.749  Transportes 15.131  14.202  Primas de segur<span class=\"__1 _10\"></span>os 3.897  3.612  Servicios bancario<span class=\"__1 _16\"></span>s y similares 765 <span class=\"ls0_1\"> </span>741 <span class=\"ls0_1\"> </span>Congresos y o<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ra<span class=\"__1 _10\"></span>s actividades promocionale<span class=\"__1 _16\"></span>s 100.264  88.781  Suministros 5.041  5.954  Otros servicios 37.988  35.085  Otros tributos 1.810  2.256  Total 348.265  307.185  El cap\u00edtulo de arre<span class=\"__1 _13\"></span>ndamientos y c\u00e1nones <span class=\"__1 _13\"></span>incluye roya<span class=\"__1 _13\"></span>lties vinculados princ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>palmente <span class=\"lsc_1\">a </span>divers<span class=\"__1 _13\"></span>os de los contratos <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>icencia <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>escritos <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>Nota 9. <span class=\"__1 _21\"></span>Los <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>mportes <span class=\"__1 _16\"></span>corres<span class=\"__1 _13\"></span>pond<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>entes <span class=\"__1 _21\"></span>a <span class=\"__1 _10\"></span>los <span class=\"__1 _16\"></span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>202<span class=\"__1 _13\"></span>3 ascienden <span class=\"__1 _11\"> </span>a <span class=\"__1 _18\"> </span>39,8 <span class=\"__1 _18\"> </span><span class=\"lsf_1\">y <span class=\"__1 _11\"> </span><span class=\"ls7_1\">25</span></span>,9<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>mil<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ones <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>euros, <span class=\"__1 _11\"> </span>res<span class=\"__1 _13\"></span>pectivamente. <span class=\"__1 _11\"> </span>El <span class=\"__1 _18\"> </span>incremento <span class=\"__1 _11\"> </span>viene<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>exp<span class=\"__1 _13\"></span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ado principalmente por <span class=\"__1 _10\"></span>el <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>recimiento <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _16\"></span>ventas de los <span class=\"__1 _16\"></span>productos comercializados bajo l<span class=\"__1 _10\"></span>as marc<span class=\"__1 _13\"></span>as <span class=\"__1 _16\"></span>Ilumetri,<span class=\"__1 _13\"></span> Ebglyss, Wynzora y K<span class=\"__1 _13\"></span>lisyri",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Ingresos y gastos financ<span class=\"__1 _13\"></span>ieros El detalle de los ingres<span class=\"__1 _13\"></span>os y gastos financieros en l<span class=\"__1 _13\"></span>os ejercicios 20<span class=\"__1 _13\"></span>24 y 2023 es el siguient<span class=\"__1 _13\"></span>e: Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos Gastos Ingresos Gastos Gastos financier<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> por<span class=\"__1 _10\"></span> obligacione<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (N<span class=\"__1 _10\"></span>ota 18) - (7.439) - (7.439) Ingresos / (Gas<span class=\"__1 _10\"></span>tos) financiero<span class=\"__1 _10\"></span>s y asimilado<span class=\"__1 _10\"></span>s 7.189  (8.219) 5.585  (7.208) Correcci\u00f3n valor<span class=\"__1 _10\"></span>ativa de activo<span class=\"__1 _16\"></span>s f<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>nancieros (Nota 12) 463 <span class=\"ls0_1\"> </span>- - - Variaci\u00f3n valor ra<span class=\"__1 _16\"></span>z<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>able instru<span class=\"__1 _10\"></span>mentos financ<span class=\"__1 _10\"></span>ieros (Nota 18) - (477)<span class=\"ls0_1\"> </span>- (1.544) Diferencias de <span class=\"__1 _10\"></span>cambio - (1.105) - (1.321) 7.652  (17.240) 5.585  (17.512) Resultado financier<span class=\"__1 _16\"></span>o (9.588) (11.927) En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>alle <span class=\"__1 _13\"></span><span class=\"ff5_1\">de <span class=\"__1 _13\"></span>\u201c</span>I<span class=\"ff5_1\">ngresos <span class=\"__1 _12\"></span>/(gastos) <span class=\"__1 _12\"></span>financieros <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>asimilados\u201d <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>incluye <span class=\"__1 _13\"></span>gastos <span class=\"__1 _13\"></span>fi<span class=\"__1 _13\"></span>nancieros <span class=\"__1 _13\"></span>derivados </span>de <span class=\"__1 _13\"></span>los pr\u00e9stam<span class=\"__1 _13\"></span>os bancarios<span class=\"__1 _13\"></span>, as\u00ed c<span class=\"__1 _13\"></span>omo el <span class=\"__1 _13\"></span>impacto <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>actualizaci\u00f3n <span class=\"__1 _13\"></span>financiera <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pasivos qu<span class=\"__1 _13\"></span>e se<span class=\"__1 _13\"></span> contabilizan a coste amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y el coste financiero d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>agos por pensiones, con la excepci\u00f3n del correspondiente <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>sim<span class=\"__1 _13\"></span>ples <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>rango <span class=\"__1 _13\"></span>senior <span class=\"__1 _13\"></span>(seg\u00fan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>descrito <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _14\"></span><span class=\"ls7_1\">18</span>), <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>est\u00e1 incluido <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>detalle<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span><span class=\"ff5_1\">de <span class=\"__1 _e\"> </span>\u201cGastos <span class=\"__1 _e\"> </span>financieros <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>obligacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s\u201d <span class=\"__1 _e\"> </span><span class=\"ff1_1\">(<span class=\"__1 _13\"></span>7,4 <span class=\"__1 _d\"> </span>mill<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>euros <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>am<span class=\"__1 _13\"></span>bos </span></span>ejercicios <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>2023<span class=\"lsd_1\">).<span class=\"__1 _55\"> </span></span><span class=\"__1 _16\"></span>Adicionalm<span class=\"__1 _13\"></span>ente, <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ubida <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tipos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s <span class=\"__1 _10\"></span>experimentada <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egundo semestre de 2023<span class=\"lse_1\">, </span>el <span class=\"__1 _10\"></span>Grupo ha obtenido ingresos por intereses por valor de <span class=\"ls7_1\">7,2</span> millones de euros (5,6 millones <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>20<span class=\"__1 _13\"></span>23) <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>provienen <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda <span class=\"__1 _12\"></span>de <span class=\"__1 _19\"></span>invers<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>dep\u00f3sitos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>han realizado durante el <span class=\"__1 _13\"></span>ejercicio, si bien al cierre del ej<span class=\"__1 _13\"></span>ercicio ha<span class=\"__1 _13\"></span>b\u00edan vencido todos. El <span class=\"__1 _16\"></span>ep\u00edgrafe de <span class=\"__1 _21\"></span>\u201c<span class=\"__1 _13\"></span>Correcci\u00f3n <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>orativa de<span class=\"__1 _16\"></span> activos <span class=\"__1 _16\"></span>financi<span class=\"__1 _13\"></span>eros\u201d <span class=\"__1 _16\"></span>incluye <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _21\"></span>el ingreso <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>acionado <span class=\"__1 _10\"></span>con el cobro parcial del pr\u00e9sta<span class=\"__1 _13\"></span>mo con Celling Aesth<span class=\"__1 _13\"></span>etics LLC, seg\u00fan descr<span class=\"__1 _13\"></span>ito en la Nota <span class=\"ls7_1\">12</span>.<span class=\"__1 _13\"></span> En <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>ejercicios <span class=\"__1 _14\"></span>2024 <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>2023, <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>ntro <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>detalle <span class=\"__1 _14\"></span><span class=\"ff5_1\">de <span class=\"__1 _14\"> </span>\u201cVariaci\u00f3n <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>instru<span class=\"__1 _13\"></span>mentos </span>financieros\u201d <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>incluy<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>tualizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>or <span class=\"__1 _12\"></span>razonab<span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>\u201cEquity <span class=\"__1 _12\"></span>Swap\u201d<span class=\"__1 _12\"></span><span class=\"ff1_1\"> <span class=\"__1 _13\"></span>descrito </span>en la Nota <span class=\"lsc_1\">18</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Ingresos y gastos financ<span class=\"__1 _13\"></span>ieros El detalle de los ingres<span class=\"__1 _13\"></span>os y gastos financieros en l<span class=\"__1 _13\"></span>os ejercicios 20<span class=\"__1 _13\"></span>24 y 2023 es el siguient<span class=\"__1 _13\"></span>e: Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos Gastos Ingresos Gastos Gastos financier<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> por<span class=\"__1 _10\"></span> obligacione<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (N<span class=\"__1 _10\"></span>ota 18) - (7.439) - (7.439) Ingresos / (Gas<span class=\"__1 _10\"></span>tos) financiero<span class=\"__1 _10\"></span>s y asimilado<span class=\"__1 _10\"></span>s 7.189  (8.219) 5.585  (7.208) Correcci\u00f3n valor<span class=\"__1 _10\"></span>ativa de activo<span class=\"__1 _16\"></span>s f<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>nancieros (Nota 12) 463 <span class=\"ls0_1\"> </span>- - - Variaci\u00f3n valor ra<span class=\"__1 _16\"></span>z<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>able instru<span class=\"__1 _10\"></span>mentos financ<span class=\"__1 _10\"></span>ieros (Nota 18) - (477)<span class=\"ls0_1\"> </span>- (1.544) Diferencias de <span class=\"__1 _10\"></span>cambio - (1.105) - (1.321) 7.652  (17.240) 5.585  (17.512) Resultado financier<span class=\"__1 _16\"></span>o (9.588) (11.927) En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>alle <span class=\"__1 _13\"></span><span class=\"ff5_1\">de <span class=\"__1 _13\"></span>\u201c</span>I<span class=\"ff5_1\">ngresos <span class=\"__1 _12\"></span>/(gastos) <span class=\"__1 _12\"></span>financieros <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>asimilados\u201d <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>incluye <span class=\"__1 _13\"></span>gastos <span class=\"__1 _13\"></span>fi<span class=\"__1 _13\"></span>nancieros <span class=\"__1 _13\"></span>derivados </span>de <span class=\"__1 _13\"></span>los pr\u00e9stam<span class=\"__1 _13\"></span>os bancarios<span class=\"__1 _13\"></span>, as\u00ed c<span class=\"__1 _13\"></span>omo el <span class=\"__1 _13\"></span>impacto <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>actualizaci\u00f3n <span class=\"__1 _13\"></span>financiera <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pasivos qu<span class=\"__1 _13\"></span>e se<span class=\"__1 _13\"></span> contabilizan a coste amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y el coste financiero d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>agos por pensiones, con la excepci\u00f3n del correspondiente <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>sim<span class=\"__1 _13\"></span>ples <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>rango <span class=\"__1 _13\"></span>senior <span class=\"__1 _13\"></span>(seg\u00fan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>descrito <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _14\"></span><span class=\"ls7_1\">18</span>), <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>est\u00e1 incluido <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>detalle<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span><span class=\"ff5_1\">de <span class=\"__1 _e\"> </span>\u201cGastos <span class=\"__1 _e\"> </span>financieros <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>obligacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s\u201d <span class=\"__1 _e\"> </span><span class=\"ff1_1\">(<span class=\"__1 _13\"></span>7,4 <span class=\"__1 _d\"> </span>mill<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>euros <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>am<span class=\"__1 _13\"></span>bos </span></span>ejercicios <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>2023<span class=\"lsd_1\">).<span class=\"__1 _55\"> </span></span><span class=\"__1 _16\"></span>Adicionalm<span class=\"__1 _13\"></span>ente, <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ubida <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tipos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s <span class=\"__1 _10\"></span>experimentada <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egundo semestre de 2023<span class=\"lse_1\">, </span>el <span class=\"__1 _10\"></span>Grupo ha obtenido ingresos por intereses por valor de <span class=\"ls7_1\">7,2</span> millones de euros (5,6 millones <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>20<span class=\"__1 _13\"></span>23) <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>provienen <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda <span class=\"__1 _12\"></span>de <span class=\"__1 _19\"></span>invers<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>dep\u00f3sitos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>han realizado durante el <span class=\"__1 _13\"></span>ejercicio, si bien al cierre del ej<span class=\"__1 _13\"></span>ercicio ha<span class=\"__1 _13\"></span>b\u00edan vencido todos. El <span class=\"__1 _16\"></span>ep\u00edgrafe de <span class=\"__1 _21\"></span>\u201c<span class=\"__1 _13\"></span>Correcci\u00f3n <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>orativa de<span class=\"__1 _16\"></span> activos <span class=\"__1 _16\"></span>financi<span class=\"__1 _13\"></span>eros\u201d <span class=\"__1 _16\"></span>incluye <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _21\"></span>el ingreso <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>acionado <span class=\"__1 _10\"></span>con el cobro parcial del pr\u00e9sta<span class=\"__1 _13\"></span>mo con Celling Aesth<span class=\"__1 _13\"></span>etics LLC, seg\u00fan descr<span class=\"__1 _13\"></span>ito en la Nota <span class=\"ls7_1\">12</span>.<span class=\"__1 _13\"></span> En <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>ejercicios <span class=\"__1 _14\"></span>2024 <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>2023, <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>ntro <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>detalle <span class=\"__1 _14\"></span><span class=\"ff5_1\">de <span class=\"__1 _14\"> </span>\u201cVariaci\u00f3n <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>instru<span class=\"__1 _13\"></span>mentos </span>financieros\u201d <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>incluy<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>tualizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>or <span class=\"__1 _12\"></span>razonab<span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>\u201cEquity <span class=\"__1 _12\"></span>Swap\u201d<span class=\"__1 _12\"></span><span class=\"ff1_1\"> <span class=\"__1 _13\"></span>descrito </span>en la Nota <span class=\"lsc_1\">18</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "Ingresos y gastos financ<span class=\"__1 _13\"></span>ieros El detalle de los ingres<span class=\"__1 _13\"></span>os y gastos financieros en l<span class=\"__1 _13\"></span>os ejercicios 20<span class=\"__1 _13\"></span>24 y 2023 es el siguient<span class=\"__1 _13\"></span>e: Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos Gastos Ingresos Gastos Gastos financier<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> por<span class=\"__1 _10\"></span> obligacione<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (N<span class=\"__1 _10\"></span>ota 18) - (7.439) - (7.439) Ingresos / (Gas<span class=\"__1 _10\"></span>tos) financiero<span class=\"__1 _10\"></span>s y asimilado<span class=\"__1 _10\"></span>s 7.189  (8.219) 5.585  (7.208) Correcci\u00f3n valor<span class=\"__1 _10\"></span>ativa de activo<span class=\"__1 _16\"></span>s f<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>nancieros (Nota 12) 463 <span class=\"ls0_1\"> </span>- - - Variaci\u00f3n valor ra<span class=\"__1 _16\"></span>z<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>able instru<span class=\"__1 _10\"></span>mentos financ<span class=\"__1 _10\"></span>ieros (Nota 18) - (477)<span class=\"ls0_1\"> </span>- (1.544) Diferencias de <span class=\"__1 _10\"></span>cambio - (1.105) - (1.321) 7.652  (17.240) 5.585  (17.512) Resultado financier<span class=\"__1 _16\"></span>o (9.588) (11.927) En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>alle <span class=\"__1 _13\"></span><span class=\"ff5_1\">de <span class=\"__1 _13\"></span>\u201c</span>I<span class=\"ff5_1\">ngresos <span class=\"__1 _12\"></span>/(gastos) <span class=\"__1 _12\"></span>financieros <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>asimilados\u201d <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>incluye <span class=\"__1 _13\"></span>gastos <span class=\"__1 _13\"></span>fi<span class=\"__1 _13\"></span>nancieros <span class=\"__1 _13\"></span>derivados </span>de <span class=\"__1 _13\"></span>los pr\u00e9stam<span class=\"__1 _13\"></span>os bancarios<span class=\"__1 _13\"></span>, as\u00ed c<span class=\"__1 _13\"></span>omo el <span class=\"__1 _13\"></span>impacto <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>actualizaci\u00f3n <span class=\"__1 _13\"></span>financiera <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pasivos qu<span class=\"__1 _13\"></span>e se<span class=\"__1 _13\"></span> contabilizan a coste amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y el coste financiero d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>agos por pensiones, con la excepci\u00f3n del correspondiente <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>sim<span class=\"__1 _13\"></span>ples <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>rango <span class=\"__1 _13\"></span>senior <span class=\"__1 _13\"></span>(seg\u00fan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>descrito <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _14\"></span><span class=\"ls7_1\">18</span>), <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>est\u00e1 incluido <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>detalle<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span><span class=\"ff5_1\">de <span class=\"__1 _e\"> </span>\u201cGastos <span class=\"__1 _e\"> </span>financieros <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>obligacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s\u201d <span class=\"__1 _e\"> </span><span class=\"ff1_1\">(<span class=\"__1 _13\"></span>7,4 <span class=\"__1 _d\"> </span>mill<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>euros <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>am<span class=\"__1 _13\"></span>bos </span></span>ejercicios <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>2023<span class=\"lsd_1\">).<span class=\"__1 _55\"> </span></span><span class=\"__1 _16\"></span>Adicionalm<span class=\"__1 _13\"></span>ente, <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ubida <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tipos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s <span class=\"__1 _10\"></span>experimentada <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egundo semestre de 2023<span class=\"lse_1\">, </span>el <span class=\"__1 _10\"></span>Grupo ha obtenido ingresos por intereses por valor de <span class=\"ls7_1\">7,2</span> millones de euros (5,6 millones <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>20<span class=\"__1 _13\"></span>23) <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>provienen <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda <span class=\"__1 _12\"></span>de <span class=\"__1 _19\"></span>invers<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>dep\u00f3sitos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>han realizado durante el <span class=\"__1 _13\"></span>ejercicio, si bien al cierre del ej<span class=\"__1 _13\"></span>ercicio ha<span class=\"__1 _13\"></span>b\u00edan vencido todos. El <span class=\"__1 _16\"></span>ep\u00edgrafe de <span class=\"__1 _21\"></span>\u201c<span class=\"__1 _13\"></span>Correcci\u00f3n <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>orativa de<span class=\"__1 _16\"></span> activos <span class=\"__1 _16\"></span>financi<span class=\"__1 _13\"></span>eros\u201d <span class=\"__1 _16\"></span>incluye <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _21\"></span>el ingreso <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>acionado <span class=\"__1 _10\"></span>con el cobro parcial del pr\u00e9sta<span class=\"__1 _13\"></span>mo con Celling Aesth<span class=\"__1 _13\"></span>etics LLC, seg\u00fan descr<span class=\"__1 _13\"></span>ito en la Nota <span class=\"ls7_1\">12</span>.<span class=\"__1 _13\"></span> En <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>ejercicios <span class=\"__1 _14\"></span>2024 <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>2023, <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>ntro <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>detalle <span class=\"__1 _14\"></span><span class=\"ff5_1\">de <span class=\"__1 _14\"> </span>\u201cVariaci\u00f3n <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>instru<span class=\"__1 _13\"></span>mentos </span>financieros\u201d <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>incluy<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>tualizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>or <span class=\"__1 _12\"></span>razonab<span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>\u201cEquity <span class=\"__1 _12\"></span>Swap\u201d<span class=\"__1 _12\"></span><span class=\"ff1_1\"> <span class=\"__1 _13\"></span>descrito </span>en la Nota <span class=\"lsc_1\">18</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Ingresos y gastos financ<span class=\"__1 _13\"></span>ieros El detalle de los ingres<span class=\"__1 _13\"></span>os y gastos financieros en l<span class=\"__1 _13\"></span>os ejercicios 20<span class=\"__1 _13\"></span>24 y 2023 es el siguient<span class=\"__1 _13\"></span>e: Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos Gastos Ingresos Gastos Gastos financier<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> por<span class=\"__1 _10\"></span> obligacione<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (N<span class=\"__1 _10\"></span>ota 18) - (7.439) - (7.439) Ingresos / (Gas<span class=\"__1 _10\"></span>tos) financiero<span class=\"__1 _10\"></span>s y asimilado<span class=\"__1 _10\"></span>s 7.189  (8.219) 5.585  (7.208) Correcci\u00f3n valor<span class=\"__1 _10\"></span>ativa de activo<span class=\"__1 _16\"></span>s f<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>nancieros (Nota 12) 463 <span class=\"ls0_1\"> </span>- - - Variaci\u00f3n valor ra<span class=\"__1 _16\"></span>z<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>able instru<span class=\"__1 _10\"></span>mentos financ<span class=\"__1 _10\"></span>ieros (Nota 18) - (477)<span class=\"ls0_1\"> </span>- (1.544) Diferencias de <span class=\"__1 _10\"></span>cambio - (1.105) - (1.321) 7.652  (17.240) 5.585  (17.512) Resultado financier<span class=\"__1 _16\"></span>o (9.588) (11.927) En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>alle <span class=\"__1 _13\"></span><span class=\"ff5_1\">de <span class=\"__1 _13\"></span>\u201c</span>I<span class=\"ff5_1\">ngresos <span class=\"__1 _12\"></span>/(gastos) <span class=\"__1 _12\"></span>financieros <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>asimilados\u201d <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>incluye <span class=\"__1 _13\"></span>gastos <span class=\"__1 _13\"></span>fi<span class=\"__1 _13\"></span>nancieros <span class=\"__1 _13\"></span>derivados </span>de <span class=\"__1 _13\"></span>los pr\u00e9stam<span class=\"__1 _13\"></span>os bancarios<span class=\"__1 _13\"></span>, as\u00ed c<span class=\"__1 _13\"></span>omo el <span class=\"__1 _13\"></span>impacto <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>actualizaci\u00f3n <span class=\"__1 _13\"></span>financiera <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pasivos qu<span class=\"__1 _13\"></span>e se<span class=\"__1 _13\"></span> contabilizan a coste amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y el coste financiero d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>agos por pensiones, con la excepci\u00f3n del correspondiente <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>sim<span class=\"__1 _13\"></span>ples <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>rango <span class=\"__1 _13\"></span>senior <span class=\"__1 _13\"></span>(seg\u00fan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>descrito <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _14\"></span><span class=\"ls7_1\">18</span>), <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>est\u00e1 incluido <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>detalle<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span><span class=\"ff5_1\">de <span class=\"__1 _e\"> </span>\u201cGastos <span class=\"__1 _e\"> </span>financieros <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>obligacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s\u201d <span class=\"__1 _e\"> </span><span class=\"ff1_1\">(<span class=\"__1 _13\"></span>7,4 <span class=\"__1 _d\"> </span>mill<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>euros <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>am<span class=\"__1 _13\"></span>bos </span></span>ejercicios <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>2023<span class=\"lsd_1\">).<span class=\"__1 _55\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-52": {
   "value": "Ingresos y gastos financ<span class=\"__1 _13\"></span>ieros El detalle de los ingres<span class=\"__1 _13\"></span>os y gastos financieros en l<span class=\"__1 _13\"></span>os ejercicios 20<span class=\"__1 _13\"></span>24 y 2023 es el siguient<span class=\"__1 _13\"></span>e: Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Ingresos Gastos Ingresos Gastos Gastos financier<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> por<span class=\"__1 _10\"></span> obligacione<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (N<span class=\"__1 _10\"></span>ota 18) - (7.439) - (7.439) Ingresos / (Gas<span class=\"__1 _10\"></span>tos) financiero<span class=\"__1 _10\"></span>s y asimilado<span class=\"__1 _10\"></span>s 7.189  (8.219) 5.585  (7.208) Correcci\u00f3n valor<span class=\"__1 _10\"></span>ativa de activo<span class=\"__1 _16\"></span>s f<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>nancieros (Nota 12) 463 <span class=\"ls0_1\"> </span>- - - Variaci\u00f3n valor ra<span class=\"__1 _16\"></span>z<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>able instru<span class=\"__1 _10\"></span>mentos financ<span class=\"__1 _10\"></span>ieros (Nota 18) - (477)<span class=\"ls0_1\"> </span>- (1.544) Diferencias de <span class=\"__1 _10\"></span>cambio - (1.105) - (1.321) 7.652  (17.240) 5.585  (17.512) Resultado financier<span class=\"__1 _16\"></span>o (9.588) (11.927) En <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>alle <span class=\"__1 _13\"></span><span class=\"ff5_1\">de <span class=\"__1 _13\"></span>\u201c</span>I<span class=\"ff5_1\">ngresos <span class=\"__1 _12\"></span>/(gastos) <span class=\"__1 _12\"></span>financieros <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>asimilados\u201d <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>incluye <span class=\"__1 _13\"></span>gastos <span class=\"__1 _13\"></span>fi<span class=\"__1 _13\"></span>nancieros <span class=\"__1 _13\"></span>derivados </span>de <span class=\"__1 _13\"></span>los pr\u00e9stam<span class=\"__1 _13\"></span>os bancarios<span class=\"__1 _13\"></span>, as\u00ed c<span class=\"__1 _13\"></span>omo el <span class=\"__1 _13\"></span>impacto <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>actualizaci\u00f3n <span class=\"__1 _13\"></span>financiera <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pasivos qu<span class=\"__1 _13\"></span>e se<span class=\"__1 _13\"></span> contabilizan a coste amortizado<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>y el coste financiero d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>agos por pensiones, con la excepci\u00f3n del correspondiente <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>obligaciones <span class=\"__1 _13\"></span>sim<span class=\"__1 _13\"></span>ples <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>rango <span class=\"__1 _13\"></span>senior <span class=\"__1 _13\"></span>(seg\u00fan<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>descrito <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Nota <span class=\"__1 _14\"></span><span class=\"ls7_1\">18</span>), <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>est\u00e1 incluido <span class=\"__1 _e\"> </span>en <span class=\"__1 _d\"> </span>el<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>detalle<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span><span class=\"ff5_1\">de <span class=\"__1 _e\"> </span>\u201cGastos <span class=\"__1 _e\"> </span>financieros <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>obligacio<span class=\"__1 _13\"></span>ne<span class=\"__1 _10\"></span>s\u201d <span class=\"__1 _e\"> </span><span class=\"ff1_1\">(<span class=\"__1 _13\"></span>7,4 <span class=\"__1 _d\"> </span>mill<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>euros <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>am<span class=\"__1 _13\"></span>bos </span></span>ejercicios <span class=\"__1 _16\"></span>2024 <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>2023<span class=\"lsd_1\">).<span class=\"__1 _55\"> </span></span><span class=\"__1 _16\"></span>Adicionalm<span class=\"__1 _13\"></span>ente, <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ubida <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tipos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s <span class=\"__1 _10\"></span>experimentada <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egundo semestre de 2023<span class=\"lse_1\">, </span>el <span class=\"__1 _10\"></span>Grupo ha obtenido ingresos por intereses por valor de <span class=\"ls7_1\">7,2</span> millones de euros (5,6 millones <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>20<span class=\"__1 _13\"></span>23) <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>provienen <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda <span class=\"__1 _12\"></span>de <span class=\"__1 _19\"></span>invers<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>dep\u00f3sitos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>han realizado durante el <span class=\"__1 _13\"></span>ejercicio, si bien al cierre del ej<span class=\"__1 _13\"></span>ercicio ha<span class=\"__1 _13\"></span>b\u00edan vencido todos. El <span class=\"__1 _16\"></span>ep\u00edgrafe de <span class=\"__1 _21\"></span>\u201c<span class=\"__1 _13\"></span>Correcci\u00f3n <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>orativa de<span class=\"__1 _16\"></span> activos <span class=\"__1 _16\"></span>financi<span class=\"__1 _13\"></span>eros\u201d <span class=\"__1 _16\"></span>incluye <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _21\"></span>el ingreso <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>acionado <span class=\"__1 _10\"></span>con el cobro parcial del pr\u00e9sta<span class=\"__1 _13\"></span>mo con Celling Aesth<span class=\"__1 _13\"></span>etics LLC, seg\u00fan descr<span class=\"__1 _13\"></span>ito en la Nota <span class=\"ls7_1\">12</span>.<span class=\"__1 _13\"></span> En <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>ejercicios <span class=\"__1 _14\"></span>2024 <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>2023, <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>ntro <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>detalle <span class=\"__1 _14\"></span><span class=\"ff5_1\">de <span class=\"__1 _14\"> </span>\u201cVariaci\u00f3n <span class=\"__1 _19\"> </span>de <span class=\"__1 _14\"></span>valor <span class=\"__1 _14\"></span>razonable <span class=\"__1 _14\"> </span>en<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>instru<span class=\"__1 _13\"></span>mentos </span>financieros\u201d <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>incluy<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>principalmente <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>tualizaci\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _16\"></span>or <span class=\"__1 _12\"></span>razonab<span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>\u201cEquity <span class=\"__1 _12\"></span>Swap\u201d<span class=\"__1 _12\"></span><span class=\"ff1_1\"> <span class=\"__1 _13\"></span>descrito </span>en la Nota <span class=\"lsc_1\">18</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "<div class=\"c_1 wf1 h8_1 gs683\"><div class=\"t_1 m0_1 x14_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos </div></div><div class=\"c_1 wf2 h8_1 gs684\"><div class=\"t_1 m0_1 x14_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos </div></div><div class=\"c_1 wf3 h8_1 gs685\"><div class=\"t_1 m0_1 x14_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos </div></div><div class=\"c_1 wf4 h8_1 gs686\"><div class=\"t_1 m0_1 x14_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos </div></div><div class=\"c_1 wf5 h7_1 gs687\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos financier<span class=\"__1 _16\"></span>os<span class=\"__1 _13\"></span> por<span class=\"__1 _10\"></span> obligacione<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (N<span class=\"__1 _10\"></span>ota 18) </div></div><div class=\"c_1 w22 h7_1 gs688\"><div class=\"t_1 m0_1 x54 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf2 h7_1 gs689\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(7.439) </div></div><div class=\"c_1 wf3 h7_1 gs68a\"><div class=\"t_1 m0_1 x54 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf4 h7_1 gs68b\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(7.439) </div></div><div class=\"c_1 wf5 h7_1 gs68c\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos / (Gas<span class=\"__1 _10\"></span>tos) financiero<span class=\"__1 _10\"></span>s y asimilado<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w22 h7_1 gs68d\"><div class=\"t_1 m0_1 x85 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.189  </div></div><div class=\"c_1 wf2 h7_1 gs68e\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(8.219) </div></div><div class=\"c_1 wf3 h7_1 gs68f\"><div class=\"t_1 m0_1 x85 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.585  </div></div><div class=\"c_1 wf4 h7_1 gs690\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(7.208) </div></div><div class=\"c_1 wf5 h7_1 gs691\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Correcci\u00f3n valor<span class=\"__1 _10\"></span>ativa de activo<span class=\"__1 _16\"></span>s f<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>nancieros (Nota 12) </div></div><div class=\"c_1 w22 h7_1 gs692\"><div class=\"t_1 m0_1 x97 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">463 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf2 h7_1 gs693\"><div class=\"t_1 m0_1 xcf h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf3 h7_1 gs694\"><div class=\"t_1 m0_1 x54 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf4 h7_1 gs695\"><div class=\"t_1 m0_1 xcf h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf5 h8_1 gs696\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n valor ra<span class=\"__1 _16\"></span>z<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>able instru<span class=\"__1 _10\"></span>mentos financ<span class=\"__1 _10\"></span>ieros (Nota 18) </div></div><div class=\"c_1 w22 h8_1 gs697\"><div class=\"t_1 m0_1 x54 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf2 h8_1 gs698\"><div class=\"t_1 m0_1 x4a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(477)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wf3 h8_1 gs699\"><div class=\"t_1 m0_1 x54 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf4 h8_1 gs69a\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.544) </div></div><div class=\"c_1 wf5 ha_1 gs69b\"><div class=\"t_1 m0_1 x12_1 h6_1 y40e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias de <span class=\"__1 _10\"></span>cambio </div></div><div class=\"c_1 w22 ha_1 gs69c\"><div class=\"t_1 m0_1 x54 h6_1 y80_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf2 ha_1 gs69d\"><div class=\"t_1 m0_1 x53 h6_1 y80_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.105) </div></div><div class=\"c_1 wf3 ha_1 gs69e\"><div class=\"t_1 m0_1 x54 h6_1 y80_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wf4 ha_1 gs69f\"><div class=\"t_1 m0_1 x53 h6_1 y80_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.321) </div></div><div class=\"c_1 w22 h7_1 gs6a0\"><div class=\"t_1 m0_1 x85 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.652  </div></div><div class=\"c_1 wf2 h7_1 gs6a1\"><div class=\"t_1 m0_1 x3b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(17.240) </div></div><div class=\"c_1 wf3 h7_1 gs6a2\"><div class=\"t_1 m0_1 x85 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.585  </div></div><div class=\"c_1 wf4 h7_1 gs6a3\"><div class=\"t_1 m0_1 x3b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(17.512) </div></div><div class=\"c_1 wf0 h7_1 gs6a4\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado financier<span class=\"__1 _16\"></span>o </div></div><div class=\"c_1 wec h7_1 gs6a5\"><div class=\"t_1 m0_1 x84 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(9.588) </div></div><div class=\"c_1 wc8 h7_1 gs6a6\"><div class=\"t_1 m0_1 xc6 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(11.927) </div></div><span class=\"__1 _16\"></span>Adicionalm<span class=\"__1 _13\"></span>ente, <span class=\"__1 _21\"></span>con <span class=\"__1 _16\"></span>la <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>ubida <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tipos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>inter\u00e9s <span class=\"__1 _10\"></span>experimentada <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egundo semestre de 2023<span class=\"lse_1\">, </span>el <span class=\"__1 _10\"></span>Grupo ha obtenido ingresos por intereses por valor de <span class=\"ls7_1\">7,2</span> millones de euros (5,6 millones <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>20<span class=\"__1 _13\"></span>23) <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>provienen <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>may<span class=\"__1 _13\"></span>or\u00eda <span class=\"__1 _12\"></span>de <span class=\"__1 _19\"></span>invers<span class=\"__1 _13\"></span>iones <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>dep\u00f3sitos <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>han realizado durante el <span class=\"__1 _13\"></span>ejercicio, si bien al cierre del ej<span class=\"__1 _13\"></span>ercicio ha<span class=\"__1 _13\"></span>b\u00edan vencido todos. El <span class=\"__1 _16\"></span>ep\u00edgrafe de <span class=\"__1 _21\"></span>\u201c<span class=\"__1 _13\"></span>Correcci\u00f3n <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>orativa de<span class=\"__1 _16\"></span> activos <span class=\"__1 _16\"></span>financi<span class=\"__1 _13\"></span>eros\u201d <span class=\"__1 _16\"></span>incluye <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _21\"></span>el ingreso <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>acionado <span class=\"__1 _10\"></span>con el cobro parcial del pr\u00e9sta<span class=\"__1 _13\"></span>mo con Celling Aesth<span class=\"__1 _13\"></span>etics LLC, seg\u00fan descr<span class=\"__1 _13\"></span>ito en la Nota <span class=\"ls7_1\">12</span>.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-51": {
   "value": "Resultados por deteri<span class=\"__1 _13\"></span>oro del inmovilizado material, ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos intangibles y fo<span class=\"__1 _13\"></span>ndo de comercio<span class=\"__1 _13\"></span> En <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>ejercicio <span class=\"__1 _14\"></span>2024, <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>este <span class=\"__1 _12\"></span>ep\u00edgrafe <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>incluye <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>importe <span class=\"__1 _12\"></span>net<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>res<span class=\"__1 _13\"></span>ul<span class=\"__1 _10\"></span>tante <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>tests <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>erioro realizados <span class=\"__1 _14\"></span>sobre <span class=\"__1 _19\"></span>l<span class=\"ls7_1\">os</span> <span class=\"__1 _14\"></span>produc<span class=\"__1 _13\"></span>tos <span class=\"__1 _14\"></span>comercializados <span class=\"__1 _14\"></span>bajo <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>marc<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>Seysara <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>Cordr<span class=\"__1 _13\"></span>an <span class=\"__1 _12\"></span>Ta<span class=\"__1 _13\"></span>pe, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>forma parte de la UGE Allergan portfolio, por importe global <span class=\"ls7_1\">de <span class=\"lsc_1\">10</span></span>,0 millones de euros, seg\u00fan se de<span class=\"__1 _10\"></span>scribe en la Nota 9. En <span class=\"__1 _16\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _16\"></span>2023,<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>en <span class=\"__1 _10\"></span>este <span class=\"__1 _10\"></span>ep\u00edgrafe se <span class=\"__1 _16\"></span>incl<span class=\"__1 _13\"></span>u<span class=\"lse_1\">\u00eda</span> el <span class=\"__1 _16\"></span>deterioro realizado <span class=\"__1 _16\"></span>so<span class=\"__1 _13\"></span>bre <span class=\"__1 _16\"></span>el producto comercializado bajo la <span class=\"__1 _13\"></span>marca <span class=\"__1 _13\"></span>Seysara, que <span class=\"__1 _13\"></span>forma part<span class=\"__1 _13\"></span>e de la <span class=\"__1 _13\"></span>UGE A<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>lergan <span class=\"__1 _13\"></span>portfolio,<span class=\"__1 _13\"></span> por <span class=\"__1 _13\"></span>importe de <span class=\"__1 _13\"></span><span class=\"ls7_1\">47,3</span> <span class=\"__1 _13\"></span>millones de<span class=\"__1 _13\"></span> euros (Nota 9<span class=\"lsd_1\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-53": {
   "value": "Re<span class=\"ls0_1\">tribuci\u00f3n a los auditores<span class=\"__1 _13\"></span> </span>Durante los ejercici<span class=\"__1 _13\"></span>os 2024 y 2023<span class=\"__1 _13\"></span>, los honorarios rela<span class=\"__1 _13\"></span>tivos a los servicios de a<span class=\"__1 _13\"></span>uditor\u00eda de cuentas y a otros serv<span class=\"__1 _13\"></span>icios prestados por <span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> auditor d<span class=\"__1 _13\"></span>el Grupo, <span class=\"__1 _13\"></span>KPMG Auditores <span class=\"__1 _13\"></span>S.L.<span class=\"lse_1\">, </span>o por <span class=\"__1 _13\"></span>otras sociedades d<span class=\"__1 _13\"></span>e la red del auditor, han si<span class=\"__1 _13\"></span>do los siguientes: Servicios de audi<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>or<span class=\"__1 _16\"></span>\u00ed<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> rela<span class=\"__1 _16\"></span>cionados Servicios Entidades Servicios Otros Ejercicio Servicios de profesionales (Miles de Euros)<span class=\"__1 _16\"></span> fiscales servicios auditor\u00eda relacionados con la auditor\u00eda KPMG Auditores<span class=\"__1 _10\"></span>, S.L. 235 <span class=\"ls0_1\"> </span>110 <span class=\"ls0_1\"> </span>- 81 <span class=\"ls0_1\"> </span>Otras sociedade<span class=\"__1 _10\"></span>s de la red de<span class=\"__1 _10\"></span> KPMG 2024<span class=\"ls0_1\"> </span>307<span class=\"ls0_1\">  </span>55 <span class=\"ls0_1\"> </span>- - Total 542  165 <span class=\"ls0_1\"> </span>- 81 <span class=\"ls0_1\"> </span>KPMG Auditores<span class=\"__1 _10\"></span>, S.L. 259 <span class=\"ls0_1\"> </span>77 <span class=\"ls0_1\"> </span>- - Otras sociedade<span class=\"__1 _10\"></span>s de la red de<span class=\"__1 _10\"></span> KPMG 2023<span class=\"ls0_1\"> </span>283 <span class=\"ls0_1\"> </span>50 <span class=\"ls0_1\"> </span>47 <span class=\"ls0_1\"> </span>73 <span class=\"ls0_1\"> </span>Total 542 <span class=\"ls0_1\"> </span>127 <span class=\"ls0_1\"> </span>47 <span class=\"ls0_1\"> </span>73 <span class=\"ls0_1\"> </span>En <span class=\"__1 _f\"> </span>l<span class=\"ls7_1\">os</span> <span class=\"__1 _c\"> </span>ejercicios <span class=\"__1 _c\"> </span>2024 <span class=\"__1 _f\"> </span>y <span class=\"__1 _c\"> </span>2023, <span class=\"__1 _f\"> </span>otros <span class=\"__1 _c\"> </span>auditores <span class=\"__1 _c\"> </span>han <span class=\"__1 _f\"> </span>devengado <span class=\"__1 _c\"> </span>1<span class=\"__1 _13\"></span>18 <span class=\"__1 _18\"> </span><span class=\"lsf_1\">y <span class=\"__1 _f\"> </span></span>70 <span class=\"__1 _c\"> </span>miles <span class=\"__1 _f\"> </span>de <span class=\"__1 _f\"> </span>eur<span class=\"__1 _13\"></span>os<span class=\"ls9_1\">, </span>respectivamente, en<span class=\"__1 _13\"></span> relaci\u00f3n con trabajos de <span class=\"__1 _13\"></span>auditor\u00eda de sociedades<span class=\"__1 _13\"></span> participadas. El <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>p\u00edgrafe <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>\u201cServicios <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>auditor\u00eda\u201d <span class=\"__1 _12\"></span>i<span class=\"__1 _13\"></span>ncluye <span class=\"__1 _12\"></span>los <span class=\"__1 _14\"></span>honorarios <span class=\"__1 _14\"></span>correspondientes <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>auditor\u00eda <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>las cuentas anuales individuales y <span class=\"__1 _16\"></span>consol<span class=\"__1 _13\"></span>idadas <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>Almiral<span class=\"__1 _13\"></span>l, <span class=\"__1 _16\"></span>S.A. y de <span class=\"__1 _10\"></span>las <span class=\"__1 _10\"></span>sociedades<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _16\"></span>forman parte de su grupo. El  ep\u00edgrafe  de<span class=\"__1 _16\"></span>  \"Serv<span class=\"__1 _13\"></span>icios  profesionales <span class=\"__1 _e\"> </span>r<span class=\"__1 _13\"></span>elacionados  con <span class=\"__1 _e\"> </span>la  auditor\u00eda\u201d  incluye <span class=\"__1 _b_1\"> </span><span class=\"ff1_1\">principalmente<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>los </span>honorarios <span class=\"__1 _12\"></span>derivados <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>revisi\u00f3n <span class=\"__1 _12\"></span>limitada <span class=\"__1 _14\"></span>de<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>estados <span class=\"__1 _12\"></span>financier<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>consolid<span class=\"__1 _13\"></span>ados <span class=\"__1 _13\"></span>interm<span class=\"__1 _13\"></span>ed<span class=\"__1 _10\"></span>ios <span class=\"__1 _12\"></span>del Grupo y de la revisi\u00f3<span class=\"__1 _13\"></span>n de la informaci\u00f3n relativa a<span class=\"__1 _13\"></span>l SCIIF. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs6a8\"><div class=\"t_1 m0_1 x21_1 h16_1 y17f ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldos mantenidos<span class=\"__1 _13\"></span> con la Administraci\u00f3n P<span class=\"__1 _13\"></span>\u00fablica </div></div><div class=\"c_1 w1_1 h0_1 gs6a8\"><div class=\"t_1 m0_1 x1_1 h1_1 y180 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _14\"></span>saldos <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>eudores <span class=\"__1 _14\"></span>y <span class=\"__1 _12\"></span>acr<span class=\"__1 _13\"></span>eedores <span class=\"__1 _14\"></span>corrientes <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>A<span class=\"__1 _13\"></span>dministraciones <span class=\"__1 _14\"></span>P\u00fablicas, <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>31 <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _14\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs6a8\"><div class=\"t_1 m0_1 x1_1 h1_1 y2ea ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">2024 y 2023, son los si<span class=\"__1 _13\"></span>guientes: </div></div><div class=\"c_1 we7 h8_1 gs6a9\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w105 h7_1 gs6aa\"><div class=\"t_1 m0_1 x4d h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w2c h7_1 gs6ab\"><div class=\"t_1 m0_1 x4d h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 w104 h7_1 gs6ac\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Hacienda P\u00fablica<span class=\"__1 _16\"></span> deudora por IVA </div></div><div class=\"c_1 w105 h7_1 gs6ad\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.344 </div></div><div class=\"c_1 w2c h7_1 gs6ae\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.302 </div></div><div class=\"c_1 w104 h7_1 gs6af\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Hacienda P\u00fablica<span class=\"__1 _16\"></span> deudora por Impuesto Socied<span class=\"__1 _16\"></span>ades<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w105 h7_1 gs6b0\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.229 </div></div><div class=\"c_1 w2c h7_1 gs6b1\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.223 </div></div><div class=\"c_1 w104 h7_1 gs6b2\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros concepto<span class=\"__1 _16\"></span>s </div></div><div class=\"c_1 w105 h7_1 gs6b3\"><div class=\"t_1 m0_1 x84 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">59<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w2c h7_1 gs6b4\"><div class=\"t_1 m0_1 x7f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">11<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w104 h7_1 gs6b5\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total saldos deudo<span class=\"__1 _16\"></span>res </div></div><div class=\"c_1 w105 h7_1 gs6b6\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.632 </div></div><div class=\"c_1 w2c h7_1 gs6b7\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.536 </div></div><div class=\"c_1 w104 ha_1 gs6b8\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Hacienda P\u00fablica<span class=\"__1 _16\"></span> ac<span class=\"__1 _13\"></span>re<span class=\"__1 _10\"></span>edora por I<span class=\"__1 _10\"></span>VA </div></div><div class=\"c_1 w105 ha_1 gs6b9\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.181 </div></div><div class=\"c_1 w2c ha_1 gs6ba\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.505 </div></div><div class=\"c_1 w104 h7_1 gs6bb\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Impuesto sobre la<span class=\"__1 _16\"></span> renta de las personas f\u00edsica<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w105 h7_1 gs6bc\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.845 </div></div><div class=\"c_1 w2c h7_1 gs6bd\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.594 </div></div><div class=\"c_1 w104 h7_1 gs6be\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Organismos de <span class=\"__1 _10\"></span>la Seguridad<span class=\"__1 _10\"></span> social acreedor<span class=\"__1 _10\"></span>es </div></div><div class=\"c_1 w105 h7_1 gs6bf\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.179 </div></div><div class=\"c_1 w2c h7_1 gs6c0\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.536 </div></div><div class=\"c_1 w104 h8_1 gs6c1\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Hacienda P\u00fablica<span class=\"__1 _16\"></span> ac<span class=\"__1 _13\"></span>re<span class=\"__1 _10\"></span>edora por I<span class=\"__1 _10\"></span>mpuesto Sociedad<span class=\"__1 _10\"></span>es </div></div><div class=\"c_1 w105 h8_1 gs6c2\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.306 </div></div><div class=\"c_1 w2c h8_1 gs6c3\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.409 </div></div><div class=\"c_1 w104 h8_1 gs6c4\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total saldos acreed<span class=\"__1 _16\"></span>ores </div></div><div class=\"c_1 w105 h8_1 gs6c5\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">42.511 </div></div><div class=\"c_1 w2c h8_1 gs6c6\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.044 </div></div><div class=\"c_1 w1_1 h0_1 gs6a8\"><div class=\"t_1 m0_1 x1_1 h1_1 y13e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _d\"> </span>saldos <span class=\"__1 _e\"> </span>deudores <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>c<span class=\"__1 _13\"></span>oncepto <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>impuestos <span class=\"__1 _d\"> </span>sobre <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>ociedades <span class=\"__1 _d\"> </span>obedecen<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>principalmente <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>l<span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs6a8\"><div class=\"t_1 m0_1 x1_1 h1_1 y18d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">previsi\u00f3n de devoluci<span class=\"__1 _13\"></span>\u00f3n de impuestos para el per\u00edmetr<span class=\"__1 _13\"></span>o consolidado espa\u00f1ol para el ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _13\"></span>2024. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "mpuestos sobre ben<span class=\"__1 _13\"></span>efi<span class=\"__1 _10\"></span>cios<span class=\"__1 _13\"></span> reconocidos Los impuestos sobre beneficios reconocidos en <span class=\"__1 _16\"></span>la cuenta de p\u00e9rdidas y ganancias consolidada y <span class=\"__1 _16\"></span>en el patrimonio neto, en los <span class=\"__1 _13\"></span>ejercicios 2024 y 2023,<span class=\"__1 _13\"></span> son los siguientes:<span class=\"__1 _13\"></span> Miles de Euros Gasto / (ingreso)<span class=\"__1 _16\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Impuesto sobre <span class=\"__1 _10\"></span>sociedades:    <span class=\"ls0_1\">- Recono<span class=\"__1 _16\"></span>cido en la cuenta de p\u00e9r<span class=\"__1 _10\"></span>didas y ganancias<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>con<span class=\"__1 _16\"></span>solidada </span>16.351 21.283    <span class=\"ls0_1\">- Recono<span class=\"__1 _16\"></span>cido en el patrimonio ne<span class=\"__1 _10\"></span>to </span>268<span class=\"ls0_1\"> </span>(1.777) Total  16.619 19.506<div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x21_1 h16_1 y125_1 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Conciliaci\u00f3n de los r<span class=\"__1 _13\"></span>esultados contable y fiscal<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y17c ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"__1 _13\"></span><span class=\"ls0_1\">continuaci\u00f3n, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>pres<span class=\"__1 _13\"></span>enta <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>conciliaci\u00f3n <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>gasto <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>impuesto <span class=\"__1 _13\"></span>sobre <span class=\"__1 _13\"></span>b<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>eficios <span class=\"__1 _13\"></span>resultante<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y2e5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de aplicar el tipo imp<span class=\"__1 _13\"></span>ositivo general vigente en <span class=\"__1 _13\"></span>Espa\u00f1a y el gasto registrado por <span class=\"__1 _13\"></span>el citado impuesto:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w10a h8_1 gs6c8\"><div class=\"t_1 m0_1 x3b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w60 h8_1 gs6c9\"><div class=\"t_1 m0_1 x13_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w79 h8_1 gs6ca\"><div class=\"t_1 m0_1 x13_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w109 h7_1 gs6cb\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado conso<span class=\"__1 _16\"></span>li<span class=\"__1 _13\"></span>da<span class=\"__1 _10\"></span>do antes de<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>impuesto<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w60 h7_1 gs6cc\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.498 </div></div><div class=\"c_1 w79 h7_1 gs6cd\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(17.191) </div></div><div class=\"c_1 w109 h7_1 gs6ce\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias perman<span class=\"__1 _10\"></span>entes: </div></div><div class=\"c_1 w109 h7_1 gs6cf\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Aumento </div></div><div class=\"c_1 w60 h7_1 gs6d0\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">533.413 </div></div><div class=\"c_1 w79 h7_1 gs6d1\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">276.098 </div></div><div class=\"c_1 w109 h8_1 gs6d2\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Disminuci\u00f3n </div></div><div class=\"c_1 w60 h8_1 gs6d3\"><div class=\"t_1 m0_1 x2e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(503.718) </div></div><div class=\"c_1 w79 h8_1 gs6d4\"><div class=\"t_1 m0_1 xd_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(271.559) </div></div><div class=\"c_1 w109 h7_1 gs6d5\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado contable<span class=\"__1 _16\"></span> ajustado </div></div><div class=\"c_1 w60 h7_1 gs6d6\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">56.193 </div></div><div class=\"c_1 w79 h7_1 gs6d7\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(12.652) </div></div><div class=\"c_1 w109 ha_1 gs6d8\"><div class=\"t_1 m0_1 x12_1 h6_1 y80_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tipo impositivo </div></div><div class=\"c_1 w60 ha_1 gs6d9\"><div class=\"t_1 m0_1 x1f_1 h6_1 y80_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">25%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w79 ha_1 gs6da\"><div class=\"t_1 m0_1 x1f_1 h6_1 y80_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">25%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w109 h7_1 gs6db\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Impuesto bruto<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w60 h7_1 gs6dc\"><div class=\"t_1 m0_1 x2b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">14.048 </div></div><div class=\"c_1 w79 h7_1 gs6dd\"><div class=\"t_1 m0_1 x3b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.163) </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs6de\">Deducciones apli<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>as y/o regularizada<span class=\"__1 _10\"></span>s en el ejerci<span class=\"__1 _10\"></span>cio y otros aju<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>t<span class=\"__1 _10\"></span>es de </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs6df\">consolidaci\u00f3n </div><div class=\"c_1 w60 hd_1 gs6e0\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(16.009) </div></div><div class=\"c_1 w79 hd_1 gs6e1\"><div class=\"t_1 m0_1 x3b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(4.513) </div></div><div class=\"c_1 w109 h8_1 gs6e2\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Impuesto sobre <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ocieda<span class=\"__1 _10\"></span>des de Al<span class=\"__1 _16\"></span>mi<span class=\"__1 _13\"></span>ra<span class=\"__1 _10\"></span>ll, S.A. pagado en<span class=\"__1 _16\"></span> el extranjero </div></div><div class=\"c_1 w60 h8_1 gs6e3\"><div class=\"t_1 m0_1 x85 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">61<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w79 h8_1 gs6e4\"><div class=\"t_1 m0_1 x85 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">27<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w109 h7_1 gs6e5\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Efecto en el ga<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>to<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>po<span class=\"__1 _10\"></span>r impuesto d<span class=\"__1 _16\"></span>e s<span class=\"__1 _13\"></span>o<span class=\"__1 _16\"></span>ciedades dependientes en p\u00e9<span class=\"__1 _10\"></span>rdidas </div></div><div class=\"c_1 w60 h7_1 gs6e6\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.699 </div></div><div class=\"c_1 w79 h7_1 gs6e7\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">28.023 </div></div><div class=\"c_1 w109 h7_1 gs6e8\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros </div></div><div class=\"c_1 w60 h7_1 gs6e9\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.856 </div></div><div class=\"c_1 w79 h7_1 gs6ea\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.490 </div></div><div class=\"c_1 w109 h7_1 gs6eb\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gasto devengad<span class=\"__1 _16\"></span>o <span class=\"__1 _13\"></span>p<span class=\"__1 _16\"></span>or impuesto te\u00f3rico </div></div><div class=\"c_1 w60 h7_1 gs6ec\"><div class=\"t_1 m0_1 x2b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">14.655 </div></div><div class=\"c_1 w79 h7_1 gs6ed\"><div class=\"t_1 m0_1 x2b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.864 </div></div><div class=\"c_1 w109 h7_1 gs6ee\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Efecto del difer<span class=\"__1 _10\"></span>encial de tipo en<span class=\"__1 _10\"></span>tre pa\u00edses </div></div><div class=\"c_1 w60 h7_1 gs6ef\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.072 </div></div><div class=\"c_1 w79 h7_1 gs6f0\"><div class=\"t_1 m0_1 x5e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(492)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w109 h8_1 gs6f1\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros movimien<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>os </div></div><div class=\"c_1 w60 h8_1 gs6f2\"><div class=\"t_1 m0_1 x5e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(376)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w79 h8_1 gs6f3\"><div class=\"t_1 m0_1 x4a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(89)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w109 h8_1 gs6f4\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gasto / (Ingreso)<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>dev<span class=\"__1 _10\"></span>engado po<span class=\"__1 _16\"></span>r impuesto sobre socieda<span class=\"__1 _10\"></span>des </div></div><div class=\"c_1 w60 h8_1 gs6f5\"><div class=\"t_1 m0_1 x2b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.351 </div></div><div class=\"c_1 w79 h8_1 gs6f6\"><div class=\"t_1 m0_1 x2b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.283 </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y36d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En relaci\u00f3n con el <span class=\"__1 _13\"></span>ejercicio 2024: </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x62 h1_1 y63f ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Las difer<span class=\"__1 _13\"></span>encias permanent<span class=\"__1 _13\"></span>es positivas, <span class=\"__1 _13\"></span>533,4 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de euros <span class=\"__1 _13\"></span>corresponden <span class=\"__1 _13\"></span>principalmente </span></div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y15_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a <span class=\"__1 _e\"> </span>las  provisiones <span class=\"__1 _e\"> </span>por  las <span class=\"__1 _e\"> </span>participaci<span class=\"__1 _13\"></span>ones <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>socie<span class=\"__1 _13\"></span>dades <span class=\"__1 _e\"> </span>dependientes  principalmente  del </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6f2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">negocio <span class=\"__1 _13\"></span>estadou<span class=\"__1 _13\"></span>nidense, <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>agregado <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>5<span class=\"__1 _13\"></span>4,3 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>(que <span class=\"__1 _12\"></span>impacta<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>los </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6f3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Estados <span class=\"__1 _11\"> </span>financieros <span class=\"__1 _11\"> </span>de <span class=\"__1 _18\"> </span>Almirall <span class=\"__1 _11\"> </span>Inc <span class=\"__1 _11\"> </span>y <span class=\"__1 _11\"> </span>Almirall <span class=\"__1 _11\"> </span>S.<span class=\"__1 _13\"></span>A<span class=\"__1 _10\"></span>).<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>Adicionalm<span class=\"__1 _13\"></span>ente, <span class=\"__1 _17\"> </span>en <span class=\"__1 _11\"> </span>202<span class=\"__1 _13\"></span>4 <span class=\"__1 _17\"> </span>divers<span class=\"__1 _13\"></span>as </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6f4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sociedades <span class=\"__1 _13\"></span>depend<span class=\"__1 _13\"></span>ientes h<span class=\"__1 _13\"></span>an d<span class=\"__1 _13\"></span>istribuido <span class=\"__1 _13\"></span>dividendos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>gregado <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>472,2 <span class=\"__1 _13\"></span>millones </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6f5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _16\"></span>eur<span class=\"__1 _13\"></span>os <span class=\"__1 _16\"></span>que han <span class=\"__1 _10\"></span>recibido entre Almirall S.A, <span class=\"__1 _10\"></span>Almirall Holding Ibe<span class=\"__1 _10\"></span>ria, S.L. <span class=\"__1 _16\"></span>y Poli Group <span class=\"__1 _16\"></span>H<span class=\"__1 _13\"></span>olding, </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6f6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">S.r.l., que tambi\u00e9n se<span class=\"__1 _13\"></span> han ajustado como difere<span class=\"__1 _13\"></span>ncia permanente.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x62 h1_1 y45d ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Las di<span class=\"__1 _16\"></span>fer<span class=\"__1 _13\"></span>encias <span class=\"__1 _16\"></span>per<span class=\"__1 _13\"></span>manentes <span class=\"__1 _16\"></span>negat<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vas, 503,7 millones de <span class=\"__1 _16\"></span>euros corresponden, a <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>u <span class=\"__1 _16\"></span>vez, a <span class=\"__1 _16\"></span>los </span></div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6f7 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ajustes <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>consolidaci\u00f3n <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>eliminaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>correcc<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es <span class=\"__1 _13\"></span>valorativas <span class=\"__1 _13\"></span>sobre<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>sociedades </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6f8 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dependientes <span class=\"__1 _13\"></span><span class=\"lsf_1\">y <span class=\"__1 _13\"></span></span>de <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _13\"></span>dividendos <span class=\"__1 _13\"></span>entre <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>dependientes, <span class=\"__1 _13\"></span>ambos <span class=\"__1 _13\"></span>mencionados <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6f9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">p\u00e1rrafo <span class=\"__1 _16\"></span>anterior. <span class=\"__1 _16\"></span>E<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>importe <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>estante <span class=\"__1 _21\"></span>correspon<span class=\"__1 _13\"></span>de <span class=\"__1 _21\"></span>principalment<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>ciertos <span class=\"__1 _16\"></span>gas<span class=\"__1 _13\"></span>tos <span class=\"__1 _21\"></span>no <span class=\"__1 _16\"></span>deduc<span class=\"__1 _13\"></span>ibles </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6fa ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">fiscalmente <span class=\"__1 _d\"> </span>de<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>la <span class=\"__1 _14\"></span>soc<span class=\"__1 _13\"></span>iedad <span class=\"__1 _19\"></span>depen<span class=\"__1 _13\"></span>diente <span class=\"__1 _19\"></span>Almirall <span class=\"__1 _d\"> </span>SpA <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>la <span class=\"__1 _19\"> </span>b<span class=\"__1 _13\"></span>onificaci\u00f3n <span class=\"__1 _19\"></span>parc<span class=\"__1 _13\"></span>ial <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>ciertos </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6fb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ingresos  v<span class=\"__1 _13\"></span>inculados  a <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>explotaci\u00f3n <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>propiedad <span class=\"__1 _b_1\"> </span>intelectual <span class=\"__1 _b_1\"> </span>por <span class=\"__1 _b_1\"> </span>parte  de<span class=\"__1 _13\"></span>  la <span class=\"__1 _b_1\"> </span>sociedad </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6fc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dependiente Poliche<span class=\"__1 _13\"></span>m S.A. </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y6fd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En relaci\u00f3n con el ejerc<span class=\"__1 _13\"></span>icio 2023: </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x62 h1_1 y23b ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Las <span class=\"__1 _28\"> </span>diferencias <span class=\"__1 _28\"> </span>per<span class=\"__1 _13\"></span>manentes <span class=\"__1 _28\"> </span>positivas, <span class=\"__1 _28\"> </span>276,1 <span class=\"__1 _28\"> </span>millones <span class=\"__1 _28\"> </span>de <span class=\"__1 _28\"> </span>euros, <span class=\"__1 _28\"> </span>c<span class=\"__1 _13\"></span>orrespondieron </span></div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6fe ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principalmente <span class=\"__1 _f\"> </span>a <span class=\"__1 _18\"> </span>las<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>pro<span class=\"__1 _13\"></span>visiones <span class=\"__1 _18\"> </span>por <span class=\"__1 _18\"> </span>las<span class=\"__1 _13\"></span> <span class=\"__1 _11\"> </span>part<span class=\"__1 _13\"></span>icipaciones <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>s<span class=\"__1 _13\"></span>ociedades <span class=\"__1 _18\"> </span>depend<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>entes, </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y6ff ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principalmente  de<span class=\"__1 _13\"></span>l  negocio  estadounidens<span class=\"__1 _13\"></span>e,  ya  que,  en  2023, <span class=\"__1 _b_1\"> </span>Almirall,  S.A.<span class=\"__1 _13\"></span>  realiz\u00f3  una </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y700 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">correcci\u00f3n negativa sobre la pa<span class=\"__1 _10\"></span>rticipaci\u00f3n que pose\u00eda en Almirall Inc <span class=\"__1 _16\"></span>(115,<span class=\"__1 _13\"></span>0 <span class=\"__1 _16\"></span>millon<span class=\"__1 _13\"></span>es <span class=\"__1 _10\"></span>de euros) </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y701 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y <span class=\"__1 _14\"></span>Almirall <span class=\"__1 _14\"></span>Inc, <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>vez, <span class=\"__1 _14\"></span>realiz\u00f3 <span class=\"__1 _14\"></span>tambi\u00e9n <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>correcci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _12\"></span>n<span class=\"__1 _13\"></span>egativa <span class=\"__1 _14\"></span>sobre <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>participaci\u00f3n <span class=\"__1 _14\"></span>que </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y37d ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pose\u00eda <span class=\"__1 _b_1\"> </span>en  A<span class=\"__1 _13\"></span>lmirall  LLC <span class=\"__1 _b_1\"> </span>(unos <span class=\"__1 _b_1\"> </span>106,7 <span class=\"__1 _b_1\"> </span>millones  \u20ac). <span class=\"__1 _b_1\"> </span>Adic<span class=\"__1 _13\"></span>ionalmente,  en <span class=\"__1 _b_1\"> </span>2023<span class=\"__1 _13\"></span><span class=\"ff1_1\">, <span class=\"__1 _b_1\"> </span>la  s<span class=\"__1 _13\"></span>ociedad </span></div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y52f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dependiente <span class=\"__1 _d\"> </span>Almirall <span class=\"__1 _d\"> </span>Hermal <span class=\"__1 _d\"> </span>GmbH <span class=\"__1 _d\"> </span>distrib<span class=\"__1 _13\"></span>uy\u00f3 <span class=\"__1 _19\"> </span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>dividendo <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"> </span>Sociedad <span class=\"__1 _d\"> </span>Dominante <span class=\"__1 _d\"> </span>por </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y530 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">importe de 45 mil<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>ones de euros qu<span class=\"__1 _13\"></span>e tambi\u00e9n se ajust\u00f3 como diferenc<span class=\"__1 _13\"></span>ia permanente.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x62 h1_1 y702 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Las d<span class=\"__1 _13\"></span>iferencias perma<span class=\"__1 _13\"></span>nentes negativas,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>-271,6 <span class=\"__1 _13\"></span>mill<span class=\"__1 _10\"></span>ones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros, corresp<span class=\"__1 _13\"></span>ondieron, a <span class=\"__1 _13\"></span>su v<span class=\"__1 _13\"></span>ez, </span></div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y493 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">a  los <span class=\"__1 _b_1\"> </span>ajustes  de  co<span class=\"__1 _13\"></span>nsolidaci\u00f3n  por  la <span class=\"__1 _b_1\"> </span>eliminaci\u00f3n <span class=\"__1 _b_1\"> </span>de  las  correcc<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es  va<span class=\"__1 _13\"></span>lorativas  sobre </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y531 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sociedades <span class=\"__1 _d\"> </span>dependientes <span class=\"__1 _d\"> </span>(los <span class=\"__1 _19\"></span>115,0 <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>106,7 <span class=\"__1 _d\"> </span>millones <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>euros <span class=\"__1 _d\"> </span>arriba <span class=\"__1 _19\"></span>mencio<span class=\"__1 _13\"></span>na<span class=\"__1 _13\"></span>dos) <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>del </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y532 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dividendo <span class=\"__1 _16\"></span>distri<span class=\"__1 _13\"></span>buido <span class=\"__1 _21\"></span>por Almirall <span class=\"__1 _16\"></span>Hermal <span class=\"__1 _10\"></span>GmbH, <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>entras <span class=\"__1 _16\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>el i<span class=\"__1 _10\"></span>mporte <span class=\"__1 _16\"></span>res<span class=\"__1 _13\"></span>tante <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>orrespondi\u00f3 </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y703 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principalmente a ciertos gastos no deducibles fiscalme<span class=\"__1 _13\"></span>nte de l<span class=\"__1 _16\"></span>a soc<span class=\"__1 _13\"></span>iedad de<span class=\"__1 _10\"></span>pendiente<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>A<span class=\"__1 _13\"></span>lmirall </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y704 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">SpA <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>b<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>ificaci\u00f3n <span class=\"__1 _14\"></span>parcial <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>ciertos <span class=\"__1 _14\"></span>ingresos <span class=\"__1 _12\"></span>vincu<span class=\"__1 _13\"></span>lados <span class=\"__1 _12\"></span>a <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>explotaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>prop<span class=\"__1 _13\"></span>iedad </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x63 h1_1 y705 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">intelectual por parte d<span class=\"__1 _13\"></span>e la sociedad dependiente <span class=\"__1 _13\"></span>Poli<span class=\"__1 _10\"></span>chem S.<span class=\"__1 _13\"></span>A. </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y534 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>deducciones <span class=\"__1 _13\"></span>aplicadas <span class=\"__1 _13\"></span>y/o <span class=\"__1 _13\"></span>ajustadas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>Espa\u00f1a <span class=\"__1 _13\"></span>durante <span class=\"__1 _13\"></span>l<span class=\"ls7_1\">os<span class=\"__1 _13\"></span></span> ej<span class=\"__1 _13\"></span>ercicios <span class=\"__1 _13\"></span>2024 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>2023 </div></div><div class=\"c_1 w1_1 h0_1 gs437\"><div class=\"t_1 m0_1 x1_1 h1_1 y535 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">incluyen, entre otros<span class=\"__1 _13\"></span> conceptos, <span class=\"__1 _13\"></span>la monetizaci\u00f3n parci<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> de la d<span class=\"__1 _13\"></span>educci\u00f3n por investigaci\u00f3n y<span class=\"__1 _13\"></span> desarrollo </div></div>generada <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _13\"></span><span class=\"ls7_1\">20</span>23 <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2022, <span class=\"__1 _13\"></span>respect<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>vamente. <span class=\"__1 _12\"></span>Dichos <span class=\"__1 _12\"></span>importes <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>encuentran <span class=\"__1 _13\"></span>deta<span class=\"__1 _13\"></span>llados en el apartado de deducc<span class=\"__1 _13\"></span>iones por vencimientos.<span class=\"__1 _13\"></span> El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _19\"></span>ha <span class=\"__1 _14\"></span>da<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>cump<span class=\"__1 _13\"></span>limiento <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>r<span class=\"__1 _13\"></span>equisitos <span class=\"__1 _14\"></span>detallados <span class=\"__1 _19\"></span>a <span class=\"__1 _14\"></span>co<span class=\"__1 _13\"></span>ntinuaci\u00f3n, <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>poder <span class=\"__1 _19\"></span>aplicars<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>la citada monetizaci\u00f3n:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Que <span class=\"__1 _16\"></span>transcurra, al <span class=\"__1 _21\"></span>menos<span class=\"__1 _13\"></span>, <span class=\"__1 _21\"></span>u<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>a\u00f1o <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>esde <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>finalizaci\u00f3n del <span class=\"__1 _21\"></span>per\u00ed<span class=\"__1 _13\"></span>odo <span class=\"__1 _21\"></span>imposi<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vo <span class=\"__1 _16\"></span>en que <span class=\"__1 _21\"></span>se gener\u00f3 </span>la deducci\u00f3n, sin que <span class=\"__1 _13\"></span>la misma haya sido objeto de ap<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>caci\u00f3n.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Que <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>pl<span class=\"__1 _13\"></span>antilla <span class=\"__1 _b_1\"> </span>media <span class=\"__1 _b_1\"> </span>o,<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>alternativamente, <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _17\"> </span>plantilla <span class=\"__1 _b_1\"> </span>med<span class=\"__1 _13\"></span>ia  a<span class=\"__1 _13\"></span>dscrita <span class=\"__1 _b_1\"> </span>a <span class=\"__1 _b_1\"> </span>activ<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dades <span class=\"__1 _b_1\"> </span>de </span>investigaci\u00f3n <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>desarr<span class=\"__1 _13\"></span>ollo <span class=\"__1 _d\"> </span>e <span class=\"__1 _d\"> </span>innovaci\u00f3n <span class=\"__1 _d\"> </span>tecnol\u00f3gica <span class=\"__1 _e\"> </span>no <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>vea <span class=\"__1 _d\"> </span>reduci<span class=\"__1 _13\"></span>da <span class=\"__1 _d\"> </span>desde <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>final <span class=\"__1 _d\"> </span>del per\u00edodo <span class=\"__1 _21\"></span>im<span class=\"__1 _13\"></span>positivo <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>que <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>gener\u00f3 <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>deducci\u00f3n <span class=\"__1 _21\"></span>h<span class=\"__1 _13\"></span>asta <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>f<span class=\"__1 _13\"></span>inali<span class=\"__1 _10\"></span>zaci\u00f3n <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>pl<span class=\"__1 _13\"></span>azo <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>se <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>efiere el p\u00e1rrafo siguiente.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Que <span class=\"__1 _d\"> </span>se <span class=\"__1 _e\"> </span>destine <span class=\"__1 _e\"> </span>un <span class=\"__1 _d\"> </span>import<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>equivalente <span class=\"__1 _e\"> </span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _e\"> </span>deducci\u00f3n <span class=\"__1 _d\"> </span>a<span class=\"__1 _13\"></span>plicada <span class=\"__1 _d\"> </span>o <span class=\"__1 _d\"> </span>ab<span class=\"__1 _13\"></span>onada, <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>gastos <span class=\"__1 _d\"> </span>de<span class=\"__1 _13\"></span> </span>investigaci\u00f3n <span class=\"__1 _11\"> </span>y <span class=\"__1 _18\"> </span>desarrollo <span class=\"__1 _11\"> </span>e <span class=\"__1 _11\"> </span>innovac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _11\"> </span>tecn<span class=\"__1 _13\"></span>ol\u00f3gi<span class=\"__1 _10\"></span>ca <span class=\"__1 _11\"> </span>o <span class=\"__1 _18\"> </span>a <span class=\"__1 _11\"> </span>inversiones <span class=\"__1 _18\"> </span>en <span class=\"__1 _11\"> </span>elementos <span class=\"__1 _18\"> </span>del inmovilizado <span class=\"__1 _14\"></span>material <span class=\"__1 _12\"></span>o <span class=\"__1 _14\"></span>i<span class=\"__1 _10\"></span>nmovilizado <span class=\"__1 _14\"></span>intangible <span class=\"__1 _12\"></span>exclu<span class=\"__1 _13\"></span>sivamente <span class=\"__1 _12\"></span>afectos <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>dichas <span class=\"__1 _14\"></span>activi<span class=\"__1 _13\"></span>dades, excluidos los inmuebles, en los 24 meses siguientes a la finalizaci\u00f3n del per\u00edodo impositivo en cuya declaraci\u00f3n se rea<span class=\"__1 _13\"></span>lice la correspondiente aplicaci<span class=\"__1 _13\"></span>\u00f3n o la solicitud de abono.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Que <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>en<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>dad <span class=\"__1 _13\"></span>h<span class=\"__1 _13\"></span>aya <span class=\"__1 _13\"></span>obtenido <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>inform<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>motivado <span class=\"__1 _13\"></span>sobre <span class=\"__1 _12\"></span>la <span class=\"__1 _13\"></span>calificaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>act<span class=\"__1 _13\"></span>ividad <span class=\"__1 _13\"></span>como </span>investigaci\u00f3n <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>desarrollo <span class=\"__1 _12\"></span>o <span class=\"__1 _13\"></span>innovac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _13\"></span>tecnol\u00f3gica <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>un <span class=\"__1 _13\"></span>acuerdo<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>previo <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>valoraci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> gastos e inversiones corr<span class=\"__1 _13\"></span>espondientes a dichas activid<span class=\"__1 _13\"></span>ades. El efecto <span class=\"__1 _13\"></span>en el <span class=\"__1 _13\"></span>gasto por <span class=\"__1 _13\"></span>impuesto d<span class=\"__1 _13\"></span>e sociedades <span class=\"__1 _13\"></span>dependientes <span class=\"__1 _13\"></span>en p\u00e9rdidas <span class=\"__1 _13\"></span>incluye princip<span class=\"__1 _13\"></span>almente el<span class=\"__1 _13\"></span> efecto <span class=\"__1 _13\"></span>de las <span class=\"__1 _13\"></span>p\u00e9rdidas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las socie<span class=\"__1 _13\"></span>dades dependient<span class=\"__1 _13\"></span>es estad<span class=\"__1 _13\"></span>ounidenses (A<span class=\"__1 _13\"></span>lmirall LLC <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>Almirall Inc),<span class=\"__1 _13\"></span> que no registran los act<span class=\"__1 _13\"></span>ivos por cr\u00e9ditos fiscales en s<span class=\"__1 _13\"></span>u balance.<span class=\"__1 _13\"></span> La natura<span class=\"__1 _13\"></span>leza e <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>incentivos aplicad<span class=\"__1 _13\"></span>os en <span class=\"__1 _13\"></span>los ejercicios <span class=\"__1 _12\"></span>2024 <span class=\"__1 _13\"></span>y 2<span class=\"__1 _13\"></span>023 y <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>pendientes de deducir al 31 <span class=\"__1 _13\"></span>de diciembre de 2024 y 20<span class=\"__1 _13\"></span>23 <span class=\"lsc_1\">de<span class=\"__1 _16\"></span><span class=\"ls11_1\">l <span class=\"__1 _13\"></span><span class=\"ls0_1\">grupo fiscal espa\u00f1ol son <span class=\"__1 _13\"></span>los siguientes: </span></span></span>Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Naturaleza Pendientes de Pendientes de<span class=\"__1 _10\"></span> Compensados<span class=\"__1 _16\"></span> compensar Compensados<span class=\"__1 _16\"></span> compensar Investigaci\u00f3n y De<span class=\"__1 _16\"></span>sarrollo 6.250  347.494  4.937  335.637  Innovaci\u00f3n Tecno<span class=\"__1 _10\"></span>l\u00f3gica - 3.323  - 3.323  Doble Imposi<span class=\"__1 _10\"></span>ci\u00f3n Internacional - 54 <span class=\"ls0_1\"> </span>- 23 <span class=\"ls0_1\"> </span>Reinversi\u00f3n de<span class=\"__1 _10\"></span> Beneficios Extraor<span class=\"__1 _16\"></span>dinarios - 67 <span class=\"ls0_1\"> </span>- 67 <span class=\"ls0_1\"> </span>Donaciones - 358 <span class=\"ls0_1\"> </span>- 328 <span class=\"ls0_1\"> </span>Medidas Temporales<span class=\"__1 _16\"></span>  - 331 <span class=\"ls0_1\"> </span>- 324 <span class=\"ls0_1\"> </span>Total deducciones<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>acre<span class=\"__1 _16\"></span>ditadas 6.250  351.627  4.937  339.702  Bases impon<span class=\"__1 _10\"></span>ibles negativas (cu<span class=\"__1 _16\"></span>ota) - 98.203  198 <span class=\"ls0_1\"> </span>80.407  Total cr\u00e9ditos f<span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>sc<span class=\"__1 _10\"></span>ales acreditad<span class=\"__1 _10\"></span>os 6.250  449.830  5.135  420.109  No hay incentivos sig<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>ficativos <span class=\"__1 _13\"></span>(deducciones) en e<span class=\"__1 _13\"></span>l resto de las jurisdicciones<span class=\"__1 _13\"></span> fiscales donde opera el Grupo. El plazo p<span class=\"__1 _13\"></span>ara la aplicaci\u00f3n de <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>as deducc<span class=\"__1 _13\"></span>iones por actividades <span class=\"__1 _13\"></span>de investigaci\u00f3n cient\u00edf<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ca e in<span class=\"__1 _13\"></span>novaci\u00f3n tecnol\u00f3gica pendientes<span class=\"__1 _13\"></span> de aplicaci\u00f3n es de 18 a\u00f1os d<span class=\"__1 _13\"></span>esde su generaci\u00f3n, estando sujetas a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> l\u00edmite de aplicaci\u00f3n <span class=\"__1 _12\"></span>al <span class=\"__1 _12\"></span>50% <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>cuota <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>impuest<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>acuer<span class=\"__1 _13\"></span>do <span class=\"__1 _12\"></span>co<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>legislaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _13\"></span>vigent<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>med<span class=\"__1 _13\"></span>ida <span class=\"__1 _13\"></span>que est\u00e1 previst<span class=\"__1 _13\"></span>o que la <span class=\"__1 _13\"></span>deducci\u00f3n que ge<span class=\"__1 _13\"></span>nerar\u00e1 cada a\u00f1<span class=\"__1 _13\"></span>o la Socied<span class=\"__1 _13\"></span>ad <span class=\"__1 _13\"></span>Dominante <span class=\"__1 _13\"></span>exceder\u00e1 el 10% <span class=\"__1 _13\"></span>de la cuota \u00edntegra<div class=\"c_1 w1_1 h0_1 gs6f8\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"ls0_1\">continuaci\u00f3n,<span class=\"__1 _13\"></span> se detalla los vencimientos de<span class=\"__1 _13\"></span> las deducciones por <span class=\"__1 _13\"></span>Investigaci\u00f3n y Desarrollo:<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w114 h7_1 gs6f9\"><div class=\"t_1 m0_1 x9f h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w113 h7_1 gs6fa\"><div class=\"t_1 m0_1 x10_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ejercicio </div></div><div class=\"c_1 w8b h7_1 gs6fb\"><div class=\"t_1 m0_1 x25 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A\u00f1o l\u00edmite  </div></div><div class=\"c_1 w115 h7_1 gs6fc\"><div class=\"t_1 m0_1 x59 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w116 h7_1 gs6fd\"><div class=\"t_1 m0_1 x59 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w113 h7_1 gs6fe\"><div class=\"t_1 m0_1 x2d h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">generaci\u00f3n </div></div><div class=\"c_1 w8b h7_1 gs6ff\"><div class=\"t_1 m0_1 xb_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de aplicaci\u00f3n<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w118 h7_1 gs700\"><div class=\"t_1 m0_1 x52 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pendientes de<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w119 h7_1 gs701\"><div class=\"t_1 m0_1 x52 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pendientes de<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w117 h8_1 gs702\"><div class=\"t_1 m0_1 x52 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Compensados<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w118 h8_1 gs703\"><div class=\"t_1 m0_1 x2d h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">compensar </div></div><div class=\"c_1 w117 h8_1 gs704\"><div class=\"t_1 m0_1 x52 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Compensados<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w119 h8_1 gs705\"><div class=\"t_1 m0_1 x2d h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">compensar </div></div><div class=\"c_1 w113 h7_1 gs706\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2007<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs707\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2025<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs708\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs709\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.710  </div></div><div class=\"c_1 w117 h7_1 gs70a\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs70b\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.710  </div></div><div class=\"c_1 w113 h7_1 gs70c\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2008<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs70d\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2026<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs70e\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs70f\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">34.841  </div></div><div class=\"c_1 w117 h7_1 gs710\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs711\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">34.841  </div></div><div class=\"c_1 w113 h7_1 gs712\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2009<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs713\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2027<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs714\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs715\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.883  </div></div><div class=\"c_1 w117 h7_1 gs716\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs717\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.883  </div></div><div class=\"c_1 w113 h8_1 gs718\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2010<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h8_1 gs719\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2028<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h8_1 gs71a\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h8_1 gs71b\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">34.628  </div></div><div class=\"c_1 w117 h8_1 gs71c\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h8_1 gs71d\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">34.628  </div></div><div class=\"c_1 w113 h7_1 gs71e\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2011<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs71f\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2029<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs720\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs721\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">35.845  </div></div><div class=\"c_1 w117 h7_1 gs722\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs723\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">35.845  </div></div><div class=\"c_1 w113 h7_1 gs724\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2012<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs725\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2030<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs726\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs727\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">32.841  </div></div><div class=\"c_1 w117 h7_1 gs728\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs729\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">32.841  </div></div><div class=\"c_1 w113 ha_1 gs72a\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2013<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b ha_1 gs72b\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2031<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 ha_1 gs72c\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 ha_1 gs72d\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">28.660  </div></div><div class=\"c_1 w117 ha_1 gs72e\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 ha_1 gs72f\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">28.660  </div></div><div class=\"c_1 w113 h8_1 gs730\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2014<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h8_1 gs731\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2032<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h8_1 gs732\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h8_1 gs733\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.387  </div></div><div class=\"c_1 w117 h8_1 gs734\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h8_1 gs735\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.387  </div></div><div class=\"c_1 w113 h7_1 gs736\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2015<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs737\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2033<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs738\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs739\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.247  </div></div><div class=\"c_1 w117 h7_1 gs73a\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs73b\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.247  </div></div><div class=\"c_1 w113 h7_1 gs73c\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2016<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs73d\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2034<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs73e\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs73f\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.521  </div></div><div class=\"c_1 w117 h7_1 gs740\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs741\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.521  </div></div><div class=\"c_1 w113 h7_1 gs742\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2017<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs743\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2035<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs744\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs745\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.824  </div></div><div class=\"c_1 w117 h7_1 gs746\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs747\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.824  </div></div><div class=\"c_1 w113 h8_1 gs748\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2018<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h8_1 gs749\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2036<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h8_1 gs74a\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h8_1 gs74b\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.908  </div></div><div class=\"c_1 w117 h8_1 gs74c\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h8_1 gs74d\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.908  </div></div><div class=\"c_1 w113 h7_1 gs74e\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2019<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs74f\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2037<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs750\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs751\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.786  </div></div><div class=\"c_1 w117 h7_1 gs752\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs753\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.786  </div></div><div class=\"c_1 w113 h7_1 gs754\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2020<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs755\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2038<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs756\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs757\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.823  </div></div><div class=\"c_1 w117 h7_1 gs758\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs759\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.823  </div></div><div class=\"c_1 w113 h7_1 gs75a\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2021<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs75b\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2039<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs75c\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs75d\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.470  </div></div><div class=\"c_1 w117 h7_1 gs75e\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs75f\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.470  </div></div><div class=\"c_1 w113 h8_1 gs760\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2022<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h8_1 gs761\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2040<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h8_1 gs762\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h8_1 gs763\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.444  </div></div><div class=\"c_1 w117 h8_1 gs764\"><div class=\"t_1 m0_1 x7f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.937  </div></div><div class=\"c_1 w119 h8_1 gs765\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.443  </div></div><div class=\"c_1 w113 h7_1 gs766\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs767\"><div class=\"t_1 m0_1 x28 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2041<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs768\"><div class=\"t_1 m0_1 x7f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.250  </div></div><div class=\"c_1 w118 h7_1 gs769\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.570  </div></div><div class=\"c_1 w117 h7_1 gs76a\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs76b\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.820  </div></div><div class=\"c_1 w113 h7_1 gs76c\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w8b h7_1 gs76d\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2042<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs76e\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w118 h7_1 gs76f\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.106  </div></div><div class=\"c_1 w117 h7_1 gs770\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs771\"><div class=\"t_1 m0_1 x46 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11a h7_1 gs772\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total deducciones<span class=\"__1 _16\"></span> I+D </div></div><div class=\"c_1 w117 h7_1 gs773\"><div class=\"t_1 m0_1 x7f h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.250  </div></div><div class=\"c_1 w118 h7_1 gs774\"><div class=\"t_1 m0_1 x15_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">347.494  </div></div><div class=\"c_1 w117 h7_1 gs775\"><div class=\"t_1 m0_1 x7f h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.937  </div></div><div class=\"c_1 w119 h7_1 gs776\"><div class=\"t_1 m0_1 x15_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">335.637  </div></div><div class=\"c_1 w1_1 h0_1 gs6f8\"><div class=\"t_1 m0_1 x1_1 h1_1 y5d3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _13\"></span>plazo <span class=\"__1 _13\"></span>te<span class=\"__1 _13\"></span>mporal <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>pli<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>deducciones<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>evitar <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>doble <span class=\"__1 _13\"></span>impos<span class=\"__1 _13\"></span>ici\u00f3n<span class=\"__1 _16\"></span> <span class=\"__1 _12\"></span>internac<span class=\"__1 _13\"></span>ional </div></div><div class=\"c_1 w1_1 h0_1 gs6f8\"><div class=\"t_1 m0_1 x1_1 h1_1 y6f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pendientes <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>aplicaci\u00f3n <span class=\"__1 _14\"></span>no <span class=\"__1 _14\"></span>tiene <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>\u00edmite <span class=\"__1 _14\"></span>temporal. <span class=\"__1 _14\"></span>Sin <span class=\"__1 _14\"></span>embargo, <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>legislaci\u00f3n <span class=\"__1 _14\"></span>vigente <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>Impuesto </div></div><div class=\"c_1 w1_1 h0_1 gs6f8\"><div class=\"t_1 m0_1 x1_1 h1_1 y72f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sobre Sociedades <span class=\"__1 _13\"></span>establece como l\u00edmite de ap<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>caci\u00f3n el <span class=\"__1 _13\"></span>50% de la cuota \u00edntegra del im<span class=\"__1 _13\"></span>puesto.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs6f8\"><div class=\"t_1 m0_1 x1_1 h1_1 y730 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Para el <span class=\"__1 _16\"></span>resto<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de las deducciones, el plazo <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de 15 a\u00f1os i<span class=\"__1 _10\"></span>nmediatos y sucesivos desde <span class=\"__1 _16\"></span>su<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>generaci<span class=\"__1 _13\"></span>\u00f3n. </div></div><div class=\"c_1 w1_1 h0_1 gs6f8\"><div class=\"t_1 m0_1 x1_1 h1_1 y731 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _13\"></span>relaci\u00f3n <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>cr\u00e9ditos <span class=\"__1 _13\"></span>fiscales<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>bases <span class=\"__1 _13\"></span>impon<span class=\"__1 _13\"></span>ibles, <span class=\"__1 _13\"></span><span class=\"ls7_1\">a <span class=\"__1 _13\"></span></span>conti<span class=\"__1 _13\"></span>nu<span class=\"__1 _10\"></span>aci\u00f3n,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>desglosan <span class=\"__1 _13\"></span>aquellos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs6f8\"><div class=\"t_1 m0_1 x1_1 h1_1 y732 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">las jurisdicciones fisc<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span>es m\u00e1s signif<span class=\"__1 _13\"></span>icati<span class=\"__1 _10\"></span>vas:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w114 h7_1 gs777\"><div class=\"t_1 m0_1 x9f h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w11b h7_1 gs778\"><div class=\"t_1 m0_1 x2b h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Jurisdicci\u00f3n </div></div><div class=\"c_1 w11c h7_1 gs779\"><div class=\"t_1 m0_1 x48 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ejercicio </div></div><div class=\"c_1 w116 h7_1 gs77a\"><div class=\"t_1 m0_1 x59 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w115 h7_1 gs77b\"><div class=\"t_1 m0_1 x104 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11b h7_1 gs77c\"><div class=\"t_1 m0_1 x15_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">fiscal </div></div><div class=\"c_1 w11c h7_1 gs77d\"><div class=\"t_1 m0_1 x14_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">generaci\u00f3n </div></div><div class=\"c_1 w119 h7_1 gs77e\"><div class=\"t_1 m0_1 x52 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pendientes de<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w11e h7_1 gs77f\"><div class=\"t_1 m0_1 x52 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pendientes de<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w117 h8_1 gs780\"><div class=\"t_1 m0_1 x52 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Compensados<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w119 h8_1 gs781\"><div class=\"t_1 m0_1 x2d h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">compensar </div></div><div class=\"c_1 w11d h8_1 gs782\"><div class=\"t_1 m0_1 x52 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Compensados<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w11e h8_1 gs783\"><div class=\"t_1 m0_1 x2d h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">compensar </div></div><div class=\"c_1 w11c h7_1 gs784\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2017<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs785\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs786\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.133  </div></div><div class=\"c_1 w11d h7_1 gs787\"><div class=\"t_1 m0_1 x106 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">198 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11e h7_1 gs788\"><div class=\"t_1 m0_1 x84 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.133  </div></div><div class=\"c_1 w11c h7_1 gs789\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2019<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs78a\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs78b\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.526  </div></div><div class=\"c_1 w11d h7_1 gs78c\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11e h7_1 gs78d\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.526  </div></div><div class=\"c_1 w11b h61 gs78e\"><div class=\"t_1 m0_1 x4a h6_1 y735 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Espa\u00f1a </div></div><div class=\"c_1 w11c ha_1 gs78f\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2021<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 ha_1 gs790\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 ha_1 gs791\"><div class=\"t_1 m0_1 x55 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">814 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11d ha_1 gs792\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11e ha_1 gs793\"><div class=\"t_1 m0_1 x55 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">814 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11c h7_1 gs794\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs795\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs796\"><div class=\"t_1 m0_1 x55 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">743 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11d h7_1 gs797\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11e h7_1 gs798\"><div class=\"t_1 m0_1 x46 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11c h7_1 gs799\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2017<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs79a\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs79b\"><div class=\"t_1 m0_1 x1a_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">67 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11d h7_1 gs79c\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11e h7_1 gs79d\"><div class=\"t_1 m0_1 x1a_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">65 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11c h7_1 gs79e\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2019<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs79f\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs7a0\"><div class=\"t_1 m0_1 x55 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">438 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11d h7_1 gs7a1\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11e h7_1 gs7a2\"><div class=\"t_1 m0_1 x55 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">430 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11c h7_1 gs7a3\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2020<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs7a4\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs7a5\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.773  </div></div><div class=\"c_1 w11d h7_1 gs7a6\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11e h7_1 gs7a7\"><div class=\"t_1 m0_1 x84 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.729  </div></div><div class=\"c_1 w11b h62 gs7a8\"><div class=\"t_1 m0_1 x10_1 h6_1 y738 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Estados Unidos<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w11c h7_1 gs7a9\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2021<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs7aa\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs7ab\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.290  </div></div><div class=\"c_1 w11d h7_1 gs7ac\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11e h7_1 gs7ad\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.548  </div></div><div class=\"c_1 w11c h7_1 gs7ae\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2022<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h7_1 gs7af\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h7_1 gs7b0\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.137  </div></div><div class=\"c_1 w11d h7_1 gs7b1\"><div class=\"t_1 m0_1 x78 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11e h7_1 gs7b2\"><div class=\"t_1 m0_1 x1e_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.161  </div></div><div class=\"c_1 w11c h8_1 gs7b3\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h8_1 gs7b4\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h8_1 gs7b5\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">19.713  </div></div><div class=\"c_1 w11d h8_1 gs7b6\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11e h8_1 gs7b7\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.001  </div></div><div class=\"c_1 w11c h8_1 gs7b8\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w117 h8_1 gs7b9\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h8_1 gs7ba\"><div class=\"t_1 m0_1 x1e_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.569  </div></div><div class=\"c_1 w11d h8_1 gs7bb\"><div class=\"t_1 m0_1 x78 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11e h8_1 gs7bc\"><div class=\"t_1 m0_1 x46 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w11f h8_1 gs7bd\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bases impon<span class=\"__1 _10\"></span>ibles negativas (cu<span class=\"__1 _16\"></span>ota) </div></div><div class=\"c_1 w117 h8_1 gs7be\"><div class=\"t_1 m0_1 x78 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w119 h8_1 gs7bf\"><div class=\"t_1 m0_1 x1e_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">98.203  </div></div><div class=\"c_1 w11d h8_1 gs7c0\"><div class=\"t_1 m0_1 x106 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">198 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w11e h8_1 gs7c1\"><div class=\"t_1 m0_1 x1e_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">80.407  </div></div><div class=\"c_1 w1_1 h0_1 gs6f8\"><div class=\"t_1 m0_1 x1_1 h1_1 y73c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dichas bases <span class=\"__1 _13\"></span>imponibles negativas <span class=\"__1 _13\"></span>pendientes de co<span class=\"__1 _13\"></span>mpen<span class=\"__1 _10\"></span>sar n<span class=\"__1 _13\"></span>o tienen l\u00edmite te<span class=\"__1 _13\"></span>mporal de aplicaci\u00f3<span class=\"__1 _13\"></span>n, </div></div><div class=\"c_1 w1_1 h0_1 gs6f8\"><div class=\"t_1 m0_1 x1_1 h1_1 y512 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">con la <span class=\"__1 _13\"></span>excepci\u00f3n de <span class=\"__1 _13\"></span><span class=\"ls7_1\">12</span>.<span class=\"ls7_1\">174</span> miles <span class=\"__1 _13\"></span>de euros q<span class=\"__1 _13\"></span>ue corresponden <span class=\"__1 _13\"></span>a bases imp<span class=\"__1 _13\"></span>onibles negativas esta<span class=\"__1 _13\"></span>tales </div></div><div class=\"c_1 w1_1 h0_1 gs6f8\"><div class=\"t_1 m0_1 x1_1 h1_1 y73d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">generadas en Est<span class=\"__1 _13\"></span>ados Unidos<span class=\"lse_1\">, c</span>uyo l\u00edmite d<span class=\"__1 _13\"></span>e aplicaci\u00f3n est\u00e1 entre<span class=\"__1 _13\"></span> 2027 y 2044. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-54": {
   "value": "Impuestos diferidos<span class=\"__1 _13\"></span> El <span class=\"ls0_1\">deta<span class=\"__1 _13\"></span>lle de los ac<span class=\"__1 _13\"></span>tivos y pasivos <span class=\"__1 _13\"></span>por impuestos diferi<span class=\"__1 _13\"></span>dos <span class=\"__1 _13\"></span>registrados en el <span class=\"__1 _13\"></span>balance consolidado <span class=\"__1 _13\"></span>es e<span class=\"__1 _13\"></span>l </span>siguiente: Miles de Euros 31/12/2024 31/12/2023 Activos por impue<span class=\"__1 _16\"></span>st<span class=\"__1 _13\"></span>o<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>di<span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>er<span class=\"__1 _16\"></span>idos (netos) 1.157  5.308  Pasivos por impu<span class=\"__1 _10\"></span>estos diferido<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> (64.992) (71.920) Bases imponibles<span class=\"__1 _10\"></span> negativa<span class=\"__1 _10\"></span>s 32.216  31.473  Deducciones pen<span class=\"__1 _10\"></span>dientes de<span class=\"__1 _10\"></span> aplicaci\u00f3n 155.487  144.980  Activos por impuest<span class=\"__1 _10\"></span>o diferido<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>(<span class=\"__1 _16\"></span>neto) 123.868  109.841  El movimiento bruto en <span class=\"__1 _13\"></span>la cuenta de impu<span class=\"__1 _13\"></span>estos diferidos ha sido el siguient<span class=\"__1 _13\"></span>e: Miles de Euros 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>A 1 de enero   109.841 105.717 Abono en cuenta de<span class=\"__1 _16\"></span> p\u00e9rdidas y ganancias con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olid<span class=\"__1 _10\"></span>ada 20.545 7.284 Monetizaci\u00f3n pa<span class=\"__1 _10\"></span>rcial deduccione<span class=\"__1 _10\"></span>s I+D (6.250) (4.937) Impuesto (cargad<span class=\"__1 _10\"></span>o)/abonado<span class=\"__1 _10\"></span> a patrimonio neto<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>do (268)<span class=\"ls0_1\"> </span>1.777 A 31 de diciembre<span class=\"__1 _10\"></span> 123.868 109.841 Al amparo <span class=\"__1 _16\"></span>de la normativa <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>iscal <span class=\"__1 _16\"></span>vigente en los <span class=\"__1 _16\"></span>dist<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ntos pa\u00edses en <span class=\"__1 _16\"></span>los que se <span class=\"__1 _16\"></span>encu<span class=\"__1 _13\"></span>entran <span class=\"__1 _16\"></span>radic<span class=\"__1 _13\"></span>adas <span class=\"__1 _16\"></span>las entidades <span class=\"__1 _11\"> </span>conso<span class=\"__1 _13\"></span>lidadas, <span class=\"__1 _11\"> </span>en <span class=\"__1 _11\"> </span>los <span class=\"__1 _18\"> </span>ejercicios <span class=\"__1 _18\"> </span>2<span class=\"__1 _13\"></span>024 <span class=\"__1 _17\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>20<span class=\"__1 _13\"></span>23 <span class=\"__1 _11\"> </span>han <span class=\"__1 _11\"> </span>surg<span class=\"__1 _13\"></span>ido <span class=\"__1 _17\"> </span>d<span class=\"__1 _13\"></span>eterminadas <span class=\"__1 _11\"> </span>diferenc<span class=\"__1 _13\"></span>ias temporales <span class=\"__1 _19\"></span>que <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>ben <span class=\"__1 _14\"></span>ser <span class=\"__1 _19\"></span>tenidas <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>cuent<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>tiempo <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>cuantificar <span class=\"__1 _19\"></span>el <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>orrespondiente <span class=\"__1 _14\"></span>gasto <span class=\"__1 _19\"></span>del<span class=\"__1 _13\"></span> impuesto sobre benef<span class=\"__1 _13\"></span>icios.  El detalle de los activos y<span class=\"__1 _13\"></span> pasivos por impuestos diferi<span class=\"__1 _13\"></span>dos (netos) por concepto es el siguiente<span class=\"__1 _13\"></span>:<span class=\"__1 _13\"></span> Miles de Euros 31/12/2024 31/12/2023 Diferencias Diferencias acumuladas Efecto acumuladas Efecto en las acumulado en las acumulado bases en la cuota bases en la cuota imponibles imponibles Activos por Impuest<span class=\"__1 _10\"></span>os diferidos<span class=\"__1 _16\"></span> netos: Amortizaci\u00f3n a<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>tivo<span class=\"__1 _16\"></span>s 28.622 7.156 57.321 12.706 Provisiones 39.974 10.363 36.217 9.256 Obligaciones de pre<span class=\"__1 _16\"></span>staciones por retiro 25.576 8.078 28.473 8.349 Valoraci\u00f3n de ex<span class=\"__1 _10\"></span>istencias 36.532 9.133 40.105 10.083 Libertad de amort<span class=\"__1 _10\"></span>izaci\u00f3n R.D.<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>27<span class=\"__1 _10\"></span>/84, 2/85, 3/93 (9.414) (2.354) (12.736) (3.184) Amortizaci\u00f3n de <span class=\"__1 _10\"></span>fondos de comer<span class=\"__1 _16\"></span>cio (128.048) (32.012) (118.444) (29.611) Otros 3.172 793<span class=\"ls0_1\"> </span>(9.172) (2.291) Activos Impuestos<span class=\"__1 _16\"></span> di<span class=\"__1 _13\"></span>fe<span class=\"__1 _10\"></span>ridos (ne<span class=\"__1 _16\"></span>tos): (3.586) 1.157 21.764 5.308 Pasivos por I<span class=\"__1 _10\"></span>mpuestos difer<span class=\"__1 _10\"></span>idos netos: Capitalizaci\u00f3n de<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ac<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>os<span class=\"__1 _10\"></span> intangibles 2.408 602<span class=\"ls0_1\"> </span>2.408 602<span class=\"ls0_1\"> </span>Asignaci\u00f3n plus<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>al\u00eda<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> a<span class=\"__1 _16\"></span> activos en combinacione<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>de<span class=\"__1 _16\"></span> negocio 208.511 52.118 231.599 57.900 Amortizaci\u00f3n de <span class=\"__1 _10\"></span>fondos de comer<span class=\"__1 _16\"></span>cio 42.488 10.622 42.488 10.622 Otros 6.600 1.650 11.184 2.796 Pasivos por I<span class=\"__1 _10\"></span>mpuestos difer<span class=\"__1 _10\"></span>idos (netos) 260.007 64.992 287.679 71.920 El <span class=\"__1 _16\"></span>importe de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos <span class=\"__1 _10\"></span>netos por <span class=\"__1 _16\"></span>impuestos di<span class=\"__1 _10\"></span>feridos que <span class=\"__1 _21\"></span>rev<span class=\"__1 _13\"></span>ertir\u00e1n <span class=\"__1 _16\"></span>en un<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>eriodo <span class=\"__1 _16\"></span>inferior <span class=\"__1 _10\"></span>a <span class=\"__1 _16\"></span>1<span class=\"__1 _13\"></span>2 <span class=\"__1 _21\"></span>meses<span class=\"__1 _13\"></span> asciende a <span class=\"ls7_1\">10,3<span class=\"__1 _13\"></span></span> millones de euros a <span class=\"__1 _13\"></span>31 de diciembre de 2024.<span class=\"__1 _13\"></span> En conform<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>dad d<span class=\"__1 _13\"></span>e lo que <span class=\"__1 _13\"></span>establece la NIC <span class=\"__1 _13\"></span>12, el Gru<span class=\"__1 _13\"></span>po presenta los <span class=\"__1 _13\"></span>activos y <span class=\"__1 _13\"></span>pasivos por <span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>mpuestos<span class=\"__1 _13\"></span> diferidos netos p<span class=\"__1 _13\"></span>or cada una de <span class=\"__1 _13\"></span>las jurisdicciones fisca<span class=\"__1 _13\"></span>les en las que oper<span class=\"__1 _13\"></span>a el Grupo, si <span class=\"__1 _13\"></span>bien esto solo ocurre con aquellos<span class=\"__1 _13\"></span> relativos al grupo fiscal consolida<span class=\"__1 _13\"></span>do espa\u00f1ol. <span class=\"__1 _13\"></span> El detalle de los <span class=\"__1 _16\"></span>ac<span class=\"__1 _13\"></span>ti<span class=\"__1 _10\"></span>vos y pasivos por impuestos diferidos por <span class=\"__1 _16\"></span>j<span class=\"__1 _13\"></span>urisdicci\u00f3n a 31 de diciembre de 2024 y 2023<span class=\"ls0_1\"> es el sig<span class=\"__1 _13\"></span>ui<span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>nte: </span>Miles de Euros Jurisdicci\u00f3n 31/12/2024 31/12/2023 fiscal Contabilizado<span class=\"__1 _10\"></span> No registrado<span class=\"__1 _16\"></span> Total Contabilizado No registrado<span class=\"__1 _16\"></span> Total Activos netos <span class=\"__1 _10\"></span>por impuestos dif<span class=\"__1 _16\"></span>eridos: Espa\u00f1a (34.374) - (34.374) (30.949) - (30.949) Alemania 7.988  - 7.988  8.343  - 8.343  Estados Unidos<span class=\"__1 _10\"></span> 2.696  42.677  45.373  4.545  41.055  45.600  Resto (*) (40.145) - (40.145) (48.551) - (48.551) Total (63.835) 42.677  (21.158) (66.612) 41.055  (25.557) Bases impon<span class=\"__1 _10\"></span>ibles negativas a<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>c<span class=\"__1 _16\"></span>ompensar: Espa\u00f1a 32.216  - 32.216  31.473  - 31.473  Estados Unidos<span class=\"__1 _10\"></span> - 65.987  65.987  - 48.934  48.934  Total 32.216  65.987  98.203  31.473  48.934  80.407  Por deducciones <span class=\"__1 _16\"></span>pendi<span class=\"__1 _13\"></span>e<span class=\"__1 _16\"></span>ntes de compensaci\u00f3n Espa\u00f1a 155.487  196.140  351.627  144.980  196.259  341.239  Total 155.487  196.140  351.627  144.980  196.259  341.239  Total Grupo 123.868  304.804  428.672  109.841  286.248  396.089  (*) Obedece principa<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>mente a ajustes d<span class=\"__1 _13\"></span>e consolidaci\u00f3n<span class=\"__1 _13\"></span><span class=\"fs3_1\"> </span>Los <span class=\"__1 _13\"></span>activos <span class=\"__1 _12\"></span>netos <span class=\"__1 _13\"></span>por <span class=\"__1 _12\"></span>impuestos <span class=\"__1 _12\"></span>diferidos <span class=\"__1 _13\"></span>indica<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>nteri<span class=\"__1 _10\"></span>ormente, <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>importe <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>123,9 <span class=\"__1 _13\"></span>millones <span class=\"__1 _12\"></span>de euros (109,8 millones a 3<span class=\"__1 _13\"></span>1 de d<span class=\"__1 _10\"></span>iciembre de 2023), pr<span class=\"__1 _13\"></span>ovienen b\u00e1sicamente de la Sociedad Do<span class=\"__1 _13\"></span>minante. Estos ac<span class=\"__1 _13\"></span>tivos por <span class=\"__1 _13\"></span>impuesto diferido <span class=\"__1 _13\"></span>han s<span class=\"__1 _13\"></span>ido registrados<span class=\"__1 _13\"></span> en el <span class=\"__1 _13\"></span>balance c<span class=\"__1 _13\"></span>onsolidado por <span class=\"__1 _13\"></span>considerar <span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>os Administradores <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _13\"></span>Dominante <span class=\"__1 _13\"></span>que, conforme <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>la mejor <span class=\"__1 _13\"></span>estimaci\u00f3n sobre <span class=\"__1 _13\"></span>los resul<span class=\"__1 _13\"></span>tados futur<span class=\"ls0_1\">os, es proba<span class=\"__1 _13\"></span>ble que dichos activos sean rec<span class=\"__1 _13\"></span>uperados en su totalidad en un h<span class=\"__1 _13\"></span>orizonte temporal de </span>hasta 10 <span class=\"__1 _13\"></span>a\u00f1os. Par<span class=\"__1 _13\"></span>a la determinac<span class=\"__1 _13\"></span>i\u00f3n de la <span class=\"__1 _13\"></span>estimaci\u00f3n de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>ganancias fiscales<span class=\"__1 _13\"></span> <span class=\"lse_1\">futur</span>as <span class=\"__1 _13\"></span>que justifican<span class=\"__1 _13\"></span> este an\u00e1lisis de recuper<span class=\"__1 _13\"></span>aci\u00f3n, se ha partido de lo sig<span class=\"__1 _13\"></span>uiente: -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Proyecciones <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>gana<span class=\"__1 _13\"></span>ncias <span class=\"__1 _12\"></span>fiscales <span class=\"__1 _14\"></span>estimadas <span class=\"__1 _14\"></span>correspondientes <span class=\"__1 _12\"></span>al <span class=\"__1 _14\"></span>grupo <span class=\"__1 _12\"></span>co<span class=\"__1 _13\"></span>nsolidado <span class=\"__1 _12\"></span>fiscal<span class=\"__1 _13\"></span> </span>espa\u00f1ol <span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>pr\u00f3ximos <span class=\"__1 _12\"></span>5 <span class=\"__1 _12\"></span>a\u00f1os <span class=\"__1 _13\"></span>(y <span class=\"__1 _12\"></span>extrapolada <span class=\"__1 _12\"></span>hasta <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>10 <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>\u00f1os) <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>base <span class=\"__1 _12\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>cartera <span class=\"__1 _13\"></span>de productos <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span>tructura <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _14\"></span>actu<span class=\"__1 _13\"></span>al. <span class=\"__1 _14\"></span>Esta <span class=\"__1 _14\"></span>proyecci\u00f3n <span class=\"__1 _14\"></span>ha <span class=\"__1 _19\"></span>tenido <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>cuenta <span class=\"__1 _19\"></span>incrementos<span class=\"__1 _13\"></span> sostenidos de beneficios futuros, fruto <span class=\"__1 _10\"></span>principalme<span class=\"__1 _13\"></span>nte de <span class=\"__1 _16\"></span>incre<span class=\"__1 _13\"></span>mentos <span class=\"__1 _10\"></span>esperados de v<span class=\"__1 _13\"></span>entas de la <span class=\"__1 _11\"> </span>cartera<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _18\"> </span>productos <span class=\"__1 _18\"> </span>del <span class=\"__1 _11\"> </span>Grupo <span class=\"__1 _11\"> </span>as\u00ed<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _17\"> </span>s<span class=\"__1 _13\"></span>inergias <span class=\"__1 _11\"> </span>significativas<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>esper<span class=\"__1 _13\"></span>adas <span class=\"__1 _11\"> </span>en <span class=\"__1 _11\"> </span>la<span class=\"__1 _13\"></span> optimizaci\u00f3n de la es<span class=\"__1 _13\"></span>tructura del mismo. -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Estimaci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>impact<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>adicionales <span class=\"__1 _16\"></span>previstos <span class=\"__1 _16\"></span>en <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>esultados <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>pr\u00f3ximos <span class=\"__1 _16\"></span>ejercicios <span class=\"__1 _16\"></span>teniendo<span class=\"__1 _13\"></span> </span>en <span class=\"__1 _16\"></span>cuenta las <span class=\"__1 _16\"></span>inversiones <span class=\"__1 _16\"></span>re<span class=\"__1 _13\"></span>levantes <span class=\"__1 _21\"></span>ef<span class=\"__1 _13\"></span>ectuadas <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>ej<span class=\"__1 _13\"></span>ercicio <span class=\"__1 _21\"></span>20<span class=\"__1 _13\"></span>24 <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>anteri<span class=\"__1 _13\"></span>ores. <span class=\"__1 _16\"></span>Para <span class=\"__1 _16\"></span>ello <span class=\"__1 _10\"></span>se <span class=\"__1 _16\"></span>h<span class=\"__1 _13\"></span>an considerado <span class=\"__1 _17\"> </span>rentab<span class=\"__1 _13\"></span>ilidades <span class=\"__1 _17\"> </span>objetivo <span class=\"__1 _17\"> </span>esperadas<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>as<span class=\"__1 _13\"></span>\u00ed <span class=\"__1 _17\"> </span>como <span class=\"__1 _17\"> </span>probabilida<span class=\"__1 _13\"></span>des <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>\u00e9xito <span class=\"__1 _17\"> </span>en <span class=\"__1 _11\"> </span>la consecuci\u00f3n de las mismas<span class=\"__1 _13\"></span>. -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Por <span class=\"__1 _13\"></span>\u00faltimo, <span class=\"__1 _13\"></span>debe <span class=\"__1 _13\"></span>tenerse <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>que con<span class=\"__1 _13\"></span> fech<span class=\"__1 _13\"></span>a 29 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2021, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>public\u00f3 <span class=\"__1 _13\"></span>en e<span class=\"__1 _13\"></span>l </span>BOE la <span class=\"__1 _13\"></span>Ley 22/<span class=\"__1 _13\"></span>2021, de 2<span class=\"__1 _13\"></span>8 de <span class=\"__1 _13\"></span>diciembre, de <span class=\"__1 _13\"></span>Presupuestos <span class=\"__1 _13\"></span>Generales del <span class=\"__1 _13\"></span>Estado <span class=\"__1 _13\"></span>para el <span class=\"__1 _13\"></span>a\u00f1o 2022 <span class=\"__1 _14\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _14\"></span>modificab<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>Ley <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"></span>Imp<span class=\"__1 _13\"></span>uesto <span class=\"__1 _14\"></span>sobre <span class=\"__1 _19\"></span>So<span class=\"__1 _13\"></span>ciedades <span class=\"__1 _14\"></span>estab<span class=\"__1 _13\"></span>leciendo <span class=\"__1 _14\"></span>el <span class=\"__1 _19\"></span>co<span class=\"__1 _12\"></span>ncepto <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> \u201ctributaci\u00f3n m\u00edn<span class=\"__1 _13\"></span>ima\u201d en Esp<span class=\"__1 _13\"></span>a\u00f1a (a partir <span class=\"__1 _13\"></span>del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>1 de en<span class=\"__1 _13\"></span>ero de 2022 y<span class=\"__1 _13\"></span> con vigenc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>a indefinid<span class=\"__1 _13\"></span>a). La tributaci\u00f3n <span class=\"__1 _16\"></span>m\u00ednima <span class=\"__1 _16\"></span>imp<span class=\"__1 _13\"></span>li<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>a <span class=\"__1 _21\"></span>que, <span class=\"__1 _16\"></span>depend<span class=\"__1 _13\"></span>iendo <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>tama\u00f1<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>tipo <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>entidad, <span class=\"__1 _16\"></span>las <span class=\"__1 _10\"></span>empresas <span class=\"__1 _16\"></span>deben<span class=\"__1 _13\"></span> tener <span class=\"__1 _d\"> </span>una <span class=\"__1 _19\"></span>cu<span class=\"__1 _13\"></span>ota <span class=\"__1 _19\"></span>l\u00edquida <span class=\"__1 _d\"> </span>m\u00ednima <span class=\"__1 _d\"> </span>(que <span class=\"__1 _d\"> </span>se <span class=\"__1 _19\"></span>establece<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>con <span class=\"__1 _d\"> </span>car\u00e1c<span class=\"__1 _13\"></span>ter <span class=\"__1 _19\"></span>g<span class=\"__1 _13\"></span>eneral <span class=\"__1 _19\"></span>en <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>15%). <span class=\"__1 _d\"> </span>Para determinar la cuota l\u00edquida <span class=\"__1 _13\"></span>se establece una prelaci\u00f3n en las bonificaciones y deducc<span class=\"__1 _13\"></span>ion<span class=\"__1 _10\"></span>es de forma <span class=\"__1 _10\"></span>que, aquellas <span class=\"__1 _16\"></span>de menor prelaci\u00f3n, <span class=\"__1 _16\"></span>no puedan <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>er <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ompe<span class=\"__1 _10\"></span>nsadas si <span class=\"__1 _16\"></span>reducen la tribu<span class=\"__1 _10\"></span>taci\u00f3n por <span class=\"__1 _13\"></span>debajo <span class=\"__1 _13\"></span>del m\u00ednim<span class=\"__1 _13\"></span>o prev<span class=\"__1 _13\"></span>isto y <span class=\"__1 _13\"></span>deban <span class=\"__1 _13\"></span>se<span class=\"__1 _13\"></span>r objeto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diferimiento. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>concepto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>tributaci\u00f3n m\u00ednima <span class=\"__1 _13\"></span>tiene impl<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>caciones<span class=\"__1 _13\"></span> en <span class=\"__1 _13\"></span>el reconoc<span class=\"__1 _13\"></span>imiento de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>deducciones <span class=\"__1 _13\"></span>a los <span class=\"__1 _13\"></span>efectos <span class=\"__1 _13\"></span>de evaluar la recuperabilidad d<span class=\"__1 _13\"></span>e los activos por impuesto diferid<span class=\"__1 _13\"></span>o. Del an\u00e1lisis de sensibilidad realiz<span class=\"__1 _13\"></span>ado sob<span class=\"__1 _10\"></span>re las bases imponib<span class=\"__1 _13\"></span>les proyectadas (en un rango de +5% / <span class=\"__1 _13\"></span>-<span class=\"__1 _55\"> </span>5% de<span class=\"__1 _10\"></span> variaci\u00f3n) <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>resultar\u00eda un <span class=\"__1 _16\"></span>impact<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>signif<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cativo sobre <span class=\"__1 _16\"></span>las cuentas anuales consolidadas <span class=\"__1 _16\"></span>a <span class=\"__1 _13\"></span>31 de diciembre de 202<span class=\"__1 _13\"></span>4 y 2023. La <span class=\"__1 _12\"></span>mayor\u00eda <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _13\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>fiscales <span class=\"__1 _12\"></span>no <span class=\"__1 _12\"></span>r<span class=\"__1 _13\"></span>econocidos <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>balance<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>consolidad<span class=\"__1 _13\"></span>o <span class=\"__1 _12\"></span>corres<span class=\"__1 _13\"></span>ponden <span class=\"__1 _13\"></span>Estad<span class=\"__1 _13\"></span>os Unidos,  en <span class=\"__1 _e\"> </span>concreto  a  las <span class=\"__1 _e\"> </span>s<span class=\"__1 _13\"></span>ociedades <span class=\"__1 _e\"> </span>de<span class=\"__1 _13\"></span>pendientes  Al<span class=\"__1 _10\"></span>mirall  LLC <span class=\"__1 _e\"> </span>y  Almirall  Inc <span class=\"__1 _e\"> </span>(<span class=\"__1 _13\"></span>que <span class=\"__1 _e\"> </span>consolidan<span class=\"__1 _13\"></span> fiscalmente), en <span class=\"__1 _16\"></span>b<span class=\"__1 _13\"></span>ase <span class=\"__1 _16\"></span>a las <span class=\"__1 _16\"></span>expectat<span class=\"__1 _13\"></span>ivas de<span class=\"__1 _10\"></span> beneficio <span class=\"__1 _16\"></span>lo<span class=\"__1 _13\"></span>cal <span class=\"__1 _16\"></span>para esta <span class=\"__1 _10\"></span>sociedad dependiente y l<span class=\"__1 _16\"></span>as<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>UGEs<span class=\"__1 _13\"></span> asociadas (seg\u00fan desc<span class=\"__1 _13\"></span>rito en la Nota 5-<span class=\"ls7_1\">d)<span class=\"__1 _13\"></span></span>). En <span class=\"__1 _21\"></span>el <span class=\"__1 _16\"></span>caso <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>deduccio<span class=\"__1 _13\"></span>nes <span class=\"__1 _21\"></span>pendientes <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>com<span class=\"__1 _13\"></span>pensar, <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>correspon<span class=\"__1 _13\"></span>den <span class=\"__1 _21\"></span>al <span class=\"__1 _16\"></span>grupo <span class=\"__1 _16\"></span>consolidad<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>fiscal espa\u00f1ol, <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>recon<span class=\"__1 _13\"></span>ocido <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>balance <span class=\"__1 _13\"></span>consolidado<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>aquel <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>estima <span class=\"__1 _13\"></span>recup<span class=\"__1 _13\"></span>erar <span class=\"__1 _13\"></span>m\u00e1s all\u00e1 de 10 a\u00f1os, pese <span class=\"__1 _13\"></span>a que el l\u00edmite de <span class=\"__1 _13\"></span>aplicaci\u00f3n sea de 18 a\u00f1os.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h15_1 y2b6 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">24.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Segmentos d<span class=\"__1 _13\"></span>e negocio y geogr\u00e1ficos<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x21_1 h16_1 y784 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Criterios de segmentac<span class=\"__1 _13\"></span>i\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y785 ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"__1 _16\"></span><span class=\"ls0_1\">c<span class=\"__1 _13\"></span>ontinuaci\u00f3n, <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>des<span class=\"__1 _13\"></span>criben <span class=\"__1 _16\"></span>los principales <span class=\"__1 _16\"></span>crit<span class=\"__1 _13\"></span>erios <span class=\"__1 _16\"></span>a la <span class=\"__1 _16\"></span>hora <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>definir la <span class=\"__1 _16\"></span>informaci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egmentada <span class=\"__1 _16\"></span>del </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y436 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Grupo <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>uentas <span class=\"__1 _13\"></span>anua<span class=\"__1 _13\"></span>les <span class=\"__1 _13\"></span>consolidadas <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>eje<span class=\"__1 _13\"></span>rcicios <span class=\"__1 _13\"></span>anuales <span class=\"__1 _13\"></span>ter<span class=\"__1 _13\"></span>minados <span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>31 <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>iciembre </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y786 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">de <span class=\"ls0_1\">2024 y 2023<span class=\"__1 _13\"></span>. </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y342 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _e\"> </span>segmentos  de <span class=\"__1 _d\"> </span>negoci<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>desglos<span class=\"__1 _13\"></span>ados <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>co<span class=\"__1 _13\"></span>ntinuaci\u00f3n <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _e\"> </span>aquellos <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _d\"> </span>que<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>se  di<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>pone <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y787 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">informaci\u00f3n <span class=\"__1 _12\"></span>financiera <span class=\"__1 _12\"></span>difer<span class=\"__1 _13\"></span>enciada <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>basan <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>elaboraci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>informes <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>cuyos </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y788 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">resultados <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>revisados <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>forma <span class=\"__1 _13\"></span>mensual<span class=\"__1 _13\"></span> por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Dir<span class=\"__1 _13\"></span>ecci\u00f3n <span class=\"__1 _13\"></span>del Gru<span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>o (C<span class=\"__1 _13\"></span>omit\u00e9 <span class=\"__1 _13\"></span>de D<span class=\"__1 _13\"></span>irecci\u00f3n) <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y141_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">toma de <span class=\"__1 _13\"></span>decisiones operat<span class=\"__1 _13\"></span>ivas, con o<span class=\"__1 _13\"></span>bjeto de deci<span class=\"__1 _13\"></span>di<span class=\"__1 _10\"></span>r s<span class=\"__1 _13\"></span>obre los recurs<span class=\"__1 _13\"></span>os que debe<span class=\"__1 _13\"></span>n destinarse a <span class=\"__1 _13\"></span>cada </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y142_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">segmento y evaluar s<span class=\"__1 _13\"></span>u rendimiento, adem\u00e1s de dispo<span class=\"__1 _13\"></span>ner de informaci\u00f3n financie<span class=\"__1 _13\"></span>ra diferenciada.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y1eb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">A <span class=\"__1 _16\"></span>gran<span class=\"__1 _13\"></span>des <span class=\"__1 _16\"></span>rasgos, el Comit\u00e9 <span class=\"__1 _16\"></span>de Direcci\u00f3n del <span class=\"__1 _16\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>divide entre <span class=\"__1 _16\"></span>las \u00e1reas comerciales (que <span class=\"__1 _16\"></span>son las </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y116_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que generan ingresos de <span class=\"__1 _16\"></span>fo<span class=\"__1 _13\"></span>rma <span class=\"__1 _16\"></span>rec<span class=\"__1 _13\"></span>urrente) <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>el resto de las \u00e1reas (que <span class=\"ls7_1\">no </span>suelen generar ing<span class=\"__1 _10\"></span>resos y/o </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ec ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">prestan servicios al r<span class=\"__1 _13\"></span>esto de \u00e1reas). Por lo ta<span class=\"__1 _13\"></span>nto, los segmentos del Grupo se <span class=\"__1 _13\"></span>dividen en:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x62 h1_1 y1ed ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>\u00c1reas comerc<span class=\"__1 _13\"></span>iales: dentro <span class=\"__1 _13\"></span>de esta parte <span class=\"__1 _13\"></span>se distinguen<span class=\"__1 _13\"></span> tres segmentos<span class=\"__1 _13\"></span>, en <span class=\"__1 _13\"></span>l\u00ednea con lo qu<span class=\"__1 _13\"></span>e se </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x63 h1_1 y1ee ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">explica en la Nota <span class=\"__1 _13\"></span>5-<span class=\"ls7_1\">o)</span>: </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x113 h1_1 y11a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls11_1 ws0_1\">i.<span class=\"ls0_1\"> <span class=\"__1 _14\"></span>Comercializaci\u00f3n mediante<span class=\"__1 _13\"></span> red propia (Euro<span class=\"__1 _13\"></span>pa) </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 xff h1_1 y34c ff1_1 fs0_1 fc0_1 sc0_1 ls11_1 ws0_1\">ii.<span class=\"ls0_1\"> <span class=\"__1 _14\"></span>Comercializaci\u00f3n mediante<span class=\"__1 _13\"></span> red propia (Estad<span class=\"__1 _13\"></span>os Unidos) </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x114 h1_1 y34d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">iii. <span class=\"__1 _14\"></span>Comercializaci\u00f3n mediante lice<span class=\"__1 _13\"></span>nciatarios </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x62 h1_1 yb9_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Resto de \u00e1reas: dentro d<span class=\"__1 _13\"></span>e esta parte se distinguen <span class=\"__1 _13\"></span><span class=\"lsc_1\">dos</span> segmentos: </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x114 h1_1 y179 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">iv. <span class=\"__1 _14\"></span>Investigaci\u00f3n y desarrollo<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 xff h1_1 y789 ff1_1 fs0_1 fc0_1 sc0_1 lsf_1 ws0_1\">v.<span class=\"ls0_1\"> <span class=\"__1 _12\"></span>Servicios corp<span class=\"__1 _13\"></span>orativos y de fabricaci\u00f3n<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y78a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egmentos <span class=\"__1 _21\"></span>operat<span class=\"__1 _13\"></span>ivos <span class=\"__1 _21\"></span>sobre <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>informa <span class=\"__1 _16\"></span>son <span class=\"__1 _16\"></span>aquellos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>cuyos <span class=\"__1 _16\"></span>ingresos, <span class=\"__1 _16\"></span>resultados <span class=\"__1 _16\"></span>y/o<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>activos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c3\"><div class=\"t_1 m0_1 x1_1 h1_1 y78b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">son mayores del 10%<span class=\"__1 _13\"></span> de la cifra consolidada correspo<span class=\"__1 _13\"></span>ndiente. <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _21\"></span>segme<span class=\"__1 _13\"></span>nto <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>comercializ<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _21\"></span>mediante <span class=\"__1 _16\"></span>red <span class=\"__1 _16\"></span>propia <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>st\u00e1 <span class=\"__1 _21\"></span>dividido <span class=\"__1 _21\"></span>g<span class=\"__1 _13\"></span>eogr\u00e1ficamente (Europa <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>Estados </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Unidos) <span class=\"__1 _16\"></span>atendiendo al <span class=\"__1 _21\"></span>portf<span class=\"__1 _13\"></span>olio <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>pro<span class=\"__1 _13\"></span>ductos <span class=\"__1 _21\"></span>espec\u00edf<span class=\"__1 _13\"></span>ico <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ada <span class=\"__1 _21\"></span>regi\u00f3n <span class=\"__1 _16\"></span>(que <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>su <span class=\"__1 _16\"></span>mayor\u00eda es <span class=\"__1 _21\"></span>exclusivo<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>cada <span class=\"__1 _13\"></span>zona,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>salvo <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>K<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>syri)<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>din\u00e1micas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>m<span class=\"__1 _13\"></span>ercado, <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>especialmente<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">parte d<span class=\"__1 _13\"></span>el acceso <span class=\"__1 _13\"></span>a medica<span class=\"__1 _13\"></span>mentos de <span class=\"__1 _13\"></span>prescripci\u00f3n es <span class=\"__1 _13\"></span>muy <span class=\"__1 _13\"></span>diferente, ta<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> c<span class=\"__1 _13\"></span>omo se <span class=\"__1 _13\"></span>menciona en <span class=\"__1 _13\"></span>la Not<span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y27e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">5-<span class=\"ls7_1\">p)</span>. </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y12a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La actividad de Investigaci\u00f3n y desarrollo <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>epara al conside<span class=\"__1 _10\"></span>rarse una actividad clave para asegurar </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y12b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _12\"></span>futuro <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>argo <span class=\"__1 _12\"></span>plazo <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>cu<span class=\"__1 _13\"></span>enta <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _12\"></span>dotaci\u00f3n <span class=\"__1 _14\"></span>presupuestaria <span class=\"__1 _14\"></span>significativa <span class=\"__1 _12\"></span>(<span class=\"__1 _13\"></span>como <span class=\"__1 _12\"></span>cifra </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y12c_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">objetivo, en torno al 12%<span class=\"__1 _13\"></span> del Importe neto de la cifra<span class=\"__1 _13\"></span> negocios).<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y12d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _f\"> </span>resto <span class=\"__1 _f\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _18\"> </span>las <span class=\"__1 _c\"> </span>activida<span class=\"__1 _13\"></span>des, <span class=\"__1 _f\"> </span>esencialme<span class=\"__1 _13\"></span>nte <span class=\"__1 _18\"> </span>funci<span class=\"__1 _13\"></span>ones <span class=\"__1 _18\"> </span>de <span class=\"__1 _c\"> </span>soporte <span class=\"__1 _f\"> </span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _c\"> </span>Recursos <span class=\"__1 _c\"> </span>Humanos, </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 yb_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Tecnolog\u00edas de la <span class=\"__1 _16\"></span>I<span class=\"__1 _13\"></span>nformaci\u00f3n, <span class=\"__1 _16\"></span>F<span class=\"__1 _13\"></span>inanzas, Legal, entre otros, <span class=\"__1 _16\"></span>pres<span class=\"__1 _13\"></span>tan servicio <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>resto de \u00e1reas <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>tienen<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y12e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">responsables i<span class=\"__1 _13\"></span>ndependientes a l<span class=\"__1 _13\"></span>as unidades de <span class=\"__1 _13\"></span>negocio comerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>al<span class=\"__1 _13\"></span><span class=\"ls7_1\">es</span>, m<span class=\"__1 _13\"></span>otivo por el c<span class=\"__1 _13\"></span>ual se <span class=\"__1 _13\"></span>presentan </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y12f_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">por <span class=\"__1 _e\"> </span>s<span class=\"__1 _13\"></span>eparado <span class=\"__1 _e\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>de  forma  agregada  en  el <span class=\"__1 _e\"> </span>segme<span class=\"__1 _13\"></span>nto <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _e\"> </span>Servici<span class=\"__1 _13\"></span>os <span class=\"__1 _e\"> </span>corporativo<span class=\"__1 _13\"></span>s <span class=\"__1 _e\"> </span>y  de <span class=\"__1 _e\"> </span>fabric<span class=\"__1 _13\"></span>aci\u00f3n. </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y130_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adicionalmente, <span class=\"__1 _14\"></span>este <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>egmento <span class=\"__1 _12\"></span>incorpora<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>los <span class=\"__1 _14\"></span>ingresos <span class=\"__1 _12\"></span>derivados <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>activ<span class=\"__1 _13\"></span>idad <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>fabricaci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>para<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y131_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">terceros <span class=\"__1 _e\"> </span>e <span class=\"__1 _d\"> </span>inter<span class=\"__1 _13\"></span>mediaci\u00f3n <span class=\"__1 _e\"> </span>mencionados <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>la <span class=\"__1 _d\"> </span>Nota<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>5-<span class=\"ls7_1\">o)</span> <span class=\"__1 _d\"> </span>(s<span class=\"__1 _13\"></span>ecci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>v<span class=\"__1 _13\"></span>entas <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>productos) <span class=\"__1 _e\"> </span>y <span class=\"__1 _d\"> </span>qu<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">principalmente correspo<span class=\"__1 _13\"></span>nde a la fabricaci\u00f3n para <span class=\"__1 _13\"></span>Covis, vinculado <span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> contrato exp<span class=\"__1 _13\"></span>licado en la Nota <span class=\"ls7_1\">12<span class=\"__1 _13\"></span><span class=\"lse_1\">. </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los costes <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>centros productivos<span class=\"__1 _13\"></span> est\u00e1n<span class=\"__1 _13\"></span> incorporados e<span class=\"__1 _13\"></span>n los segmen<span class=\"__1 _13\"></span>tos de la<span class=\"__1 _13\"></span>s \u00e1reas comerc<span class=\"__1 _13\"></span>iales </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(como  mayor  cost<span class=\"__1 _13\"></span>e  de  Aprovisionamiento)<span class=\"__1 _13\"></span><span class=\"ff5_1\">,  motivo <span class=\"__1 _b_1\"> </span>por  el  cual  existe <span class=\"__1 _b_1\"> </span>la  columna  de  \u201cAjustes<span class=\"__1 _13\"></span>  y </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y2f7 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">reclasificaciones\u201d <span class=\"__1 _d\"> </span>pa<span class=\"__1 _10\"></span>ra <span class=\"__1 _19\"> </span>lleg<span class=\"__1 _13\"></span>ar <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"> </span>las <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>ifras <span class=\"__1 _14\"> </span>que<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>se <span class=\"__1 _19\"> </span>pre<span class=\"__1 _13\"></span>sentan <span class=\"__1 _14\"> </span>en <span class=\"__1 _d\"> </span>la <span class=\"__1 _14\"></span>Cuent<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>p<span class=\"__1 _13\"></span>\u00e9rdidas <span class=\"__1 _14\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>ganancias<span class=\"__1 _12\"></span><span class=\"ff1_1\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y317 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidada. </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x21_1 h16_1 y417 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Bases y metodolog\u00eda <span class=\"__1 _13\"></span>de la informaci\u00f3n por s<span class=\"__1 _13\"></span>egmentos de negocio<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y138_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Al s<span class=\"__1 _13\"></span>egmentar <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdidas y<span class=\"__1 _13\"></span> gananci<span class=\"__1 _13\"></span>as cons<span class=\"__1 _13\"></span>olidada <span class=\"__1 _13\"></span>deben te<span class=\"__1 _13\"></span>nerse en <span class=\"__1 _13\"></span>cuent<span class=\"__1 _13\"></span>a los <span class=\"__1 _12\"></span>si<span class=\"__1 _13\"></span>guientes </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y139_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">aspectos: </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x62 h1_1 y13a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _13\"></span>el cas<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>\u00e1reas <span class=\"__1 _13\"></span>comerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ales <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>principal <span class=\"__1 _13\"></span>criterio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>asignaci\u00f3n <span class=\"__1 _13\"></span>viene <span class=\"__1 _13\"></span>determinad<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>por </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y13b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _13\"></span>Importe <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la cifra<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de negoc<span class=\"__1 _13\"></span>ios, <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>gastos as<span class=\"__1 _13\"></span>ignados <span class=\"__1 _13\"></span>a d<span class=\"__1 _13\"></span>ichos <span class=\"__1 _13\"></span>segmentos </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y2fd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">son <span class=\"__1 _19\"></span>aq<span class=\"__1 _13\"></span>ue<span class=\"__1 _10\"></span>llos <span class=\"__1 _19\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _19\"></span>direc<span class=\"__1 _13\"></span>tamen<span class=\"__1 _10\"></span>te <span class=\"__1 _d\"> </span>atribuibles <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>productos <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>omercializados <span class=\"__1 _d\"> </span>bajo <span class=\"__1 _14\"></span>dich<span class=\"__1 _13\"></span>o </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y2fe ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">segmento.  Como  ya  se  ha  mencionado,  esto  incluye  tambi\u00e9n  los  costes  de  fabricaci\u00f3n<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y230 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">incurridos <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>plantas<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>productivas<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>Grupo.<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>Adicionalment<span class=\"__1 _13\"></span>e, <span class=\"__1 _16\"></span>incluye<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>los <span class=\"__1 _16\"></span>gastos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>pers<span class=\"__1 _13\"></span>onal </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y231 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y otros gastos <span class=\"__1 _10\"></span>de explotaci\u00f3n de las <span class=\"__1 _10\"></span>distintas unidades de<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>negocio de cada territorio, <span class=\"__1 _10\"></span>junto con </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y232 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">la <span class=\"__1 _12\"></span>amortizaci\u00f3n <span class=\"__1 _12\"></span>princ<span class=\"__1 _13\"></span>ipalmente <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>intangibles<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>vinculados<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span><span class=\"lsc_1\">a <span class=\"__1 _13\"></span></span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>licencias <span class=\"__1 _12\"></span>descr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>tas </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y233 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en la Nota 9. <span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x62 h1_1 y2ff ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _12\"></span>resultado <span class=\"__1 _14\"></span>financiero <span class=\"__1 _12\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>agrupa <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>egmento <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>Serv<span class=\"__1 _13\"></span>icios <span class=\"__1 _12\"></span>cor<span class=\"__1 _13\"></span>porativos <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>f<span class=\"__1 _13\"></span>abri<span class=\"__1 _10\"></span>caci\u00f3n <span class=\"__1 _12\"></span>ya<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y235 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que <span class=\"__1 _21\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>gesti\u00f3n <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>t<span class=\"__1 _13\"></span>esorer\u00eda <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _16\"></span>es <span class=\"__1 _16\"></span>centra<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>zada<span class=\"__1 _13\"></span>. <span class=\"__1 _16\"></span>Asimismo, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>gasto <span class=\"__1 _10\"></span>por <span class=\"__1 _16\"></span>impuesto <span class=\"__1 _16\"></span>sobre </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y236 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sociedades se agrupa tambi\u00e9n porque los <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>esponsables de l<span class=\"__1 _10\"></span>os negocios no <span class=\"__1 _16\"></span>rea<span class=\"__1 _13\"></span>lizan <span class=\"__1 _10\"></span>la gesti\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y237 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>resu<span class=\"__1 _13\"></span>ltados <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>cada<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>jur<span class=\"__1 _13\"></span>isdi<span class=\"__1 _10\"></span>cci\u00f3n <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>iscal, <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _21\"></span>la excepc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _16\"></span>del<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>segment<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de Estados <span class=\"__1 _21\"></span>Un<span class=\"__1 _13\"></span>idos </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y3b1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">donde la unidad de <span class=\"__1 _13\"></span>negocio coincide con la jurisdicc<span class=\"__1 _13\"></span>i\u00f3n fiscal.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x62 h1_1 y239 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>L<span class=\"ls7_1\">a <span class=\"__1 _d\"> </span></span>informaci\u00f3n <span class=\"__1 _d\"> </span>por <span class=\"__1 _19\"></span>segme<span class=\"__1 _13\"></span>ntos <span class=\"__1 _19\"></span>considera <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>saldos <span class=\"__1 _d\"> </span>consolidados <span class=\"__1 _d\"> </span>de<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>cada <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>egmento, <span class=\"__1 _19\"></span>con<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y23a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">atribuci\u00f3n, por <span class=\"__1 _10\"></span>tanto, de los <span class=\"__1 _16\"></span>aj<span class=\"__1 _13\"></span>ustes <span class=\"__1 _16\"></span>de consolidaci\u00f3n pertinentes a <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ada un<span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de los segmentos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y23b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">y sin transacciones interc<span class=\"__1 _13\"></span>ompa\u00f1\u00eda. </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x62 h1_1 y23c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>El  G<span class=\"__1 _13\"></span>rupo  no <span class=\"__1 _b_1\"> </span>des<span class=\"__1 _13\"></span>glosa  en<span class=\"__1 _13\"></span>  las <span class=\"__1 _b_1\"> </span>cuentas <span class=\"__1 _b_1\"> </span>anuales <span class=\"__1 _b_1\"> </span>consolidadas <span class=\"__1 _17\"> </span>informaci\u00f3n <span class=\"__1 _b_1\"> </span>sobre <span class=\"__1 _b_1\"> </span>clientes </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y23d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">relevantes <span class=\"__1 _b_1\"> </span>por <span class=\"__1 _b_1\"> </span>segmentos <span class=\"__1 _b_1\"> </span>al <span class=\"__1 _b_1\"> </span>no <span class=\"__1 _b_1\"> </span>suponer <span class=\"__1 _b_1\"> </span>ninguno <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>ellos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>forma <span class=\"__1 _b_1\"> </span>individualizada <span class=\"__1 _b_1\"> </span>un </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y23e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">porcentaje superior al 10%<span class=\"__1 _13\"></span> del importe neto de la c<span class=\"__1 _13\"></span>ifra de negocios del Grupo.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x1_1 h1_1 y78c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Al segmentar el <span class=\"__1 _13\"></span>balance consolidado deben tenerse e<span class=\"__1 _13\"></span>n cuenta los siguientes aspectos:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x62 h1_1 y403 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>La <span class=\"__1 _13\"></span>asignaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>fondos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>activos <span class=\"__1 _13\"></span>int<span class=\"__1 _13\"></span>angibles <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>hace <span class=\"__1 _12\"></span>acorde <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>lo <span class=\"__1 _13\"></span>detallado<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y35b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>Notas <span class=\"__1 _16\"></span>8 <span class=\"__1 _16\"></span><span class=\"lsf_1\">y <span class=\"__1 _16\"></span><span class=\"ls0_1\">9. <span class=\"__1 _16\"></span>En <span class=\"__1 _16\"></span>concreto,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>los <span class=\"__1 _16\"></span>fondos <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>comercio <span class=\"__1 _16\"></span>est\u00e1n <span class=\"__1 _16\"></span>as<span class=\"__1 _13\"></span>ignados <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>comercializaci\u00f3<span class=\"__1 _13\"></span>n </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y303 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">mediante <span class=\"__1 _19\"></span>red <span class=\"__1 _d\"> </span>propia <span class=\"__1 _14\"></span>(<span class=\"__1 _13\"></span>Europa), <span class=\"__1 _19\"></span>con <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>excepci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>pa<span class=\"__1 _10\"></span>rte <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>licenciatarios <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>fondo <span class=\"__1 _d\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y304 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Poli <span class=\"__1 _13\"></span>Group. <span class=\"__1 _13\"></span>En <span class=\"__1 _13\"></span>el cas<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>asociados <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>combinaciones <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y305 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">negocios <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>uerdos <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>licencia<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>criterio <span class=\"__1 _14\"></span>es <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>n\u00e1logo <span class=\"__1 _13\"></span>al <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>fondos <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mercio, <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y306 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">excepci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>aquellos <span class=\"__1 _16\"></span>ac<span class=\"__1 _13\"></span>uerdos <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>los <span class=\"__1 _10\"></span>que <span class=\"__1 _16\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>prod<span class=\"__1 _13\"></span>uctos <span class=\"__1 _16\"></span>est\u00e1n <span class=\"__1 _16\"></span>en desarrollo, <span class=\"__1 _16\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _16\"></span>clasifican </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y78d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">bajo <span class=\"__1 _13\"></span>el s<span class=\"__1 _13\"></span>egmento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>I+D. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>software <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>clasifica <span class=\"__1 _13\"></span>principalme<span class=\"__1 _13\"></span>nte en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>segmento<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>servic<span class=\"__1 _13\"></span>ios </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y78e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">corporativos y fabricaci<span class=\"__1 _13\"></span>\u00f3n. </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x62 h1_1 y414 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Los <span class=\"__1 _12\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _14\"></span>derechos <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>us<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>as<span class=\"__1 _13\"></span>ignados <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>egmentos <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>Comercializaci\u00f3n <span class=\"__1 _12\"></span>media<span class=\"__1 _13\"></span>nte </div></div><div class=\"c_1 w1_1 h0_1 gs7c5\"><div class=\"t_1 m0_1 x63 h1_1 y415 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">red <span class=\"__1 _b_1\"> </span>propia <span class=\"__1 _17\"> </span>corresponden <span class=\"__1 _b_1\"> </span>a <span class=\"__1 _17\"> </span>los <span class=\"__1 _b_1\"> </span>contratos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>arr<span class=\"__1 _13\"></span>endamiento <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>los <span class=\"__1 _b_1\"> </span>v<span class=\"__1 _13\"></span>eh\u00edculos <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _b_1\"> </span>oficinas<span class=\"__1 _55\"> </span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">comerciales <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>di<span class=\"__1 _10\"></span>chas <span class=\"__1 _12\"></span>un<span class=\"__1 _13\"></span>idades <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>ne<span class=\"__1 _13\"></span>go<span class=\"__1 _10\"></span>cio. <span class=\"__1 _12\"></span>E<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>contr<span class=\"__1 _13\"></span>ato <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>sede <span class=\"__1 _12\"></span>cen<span class=\"__1 _13\"></span>tral <span class=\"__1 _13\"></span>est\u00e1 <span class=\"__1 _12\"></span>asignad<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>al </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">segmento de Servicios c<span class=\"__1 _13\"></span>orporativos. </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x62 h1_1 y1a2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _13\"></span>inmov<span class=\"__1 _13\"></span>ilizado <span class=\"__1 _13\"></span>mater<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>al <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _13\"></span>may<span class=\"__1 _13\"></span>ormente <span class=\"__1 _13\"></span>asign<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>o <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>segmento <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>Servicios <span class=\"__1 _12\"></span>corporativos <span class=\"__1 _12\"></span>y </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y128_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">fabricaci\u00f3n, ya que los<span class=\"__1 _13\"></span> principales inmuebles son las plantas qu\u00edmicas y<span class=\"__1 _13\"></span> farmac\u00e9uticas, con la </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y129_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">excepci\u00f3n <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>centr<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>I+D<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>San<span class=\"__1 _13\"></span>t <span class=\"__1 _21\"></span>Feliu <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>Llo<span class=\"__1 _13\"></span>bregat <span class=\"__1 _21\"></span>(Barc<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>ona, <span class=\"__1 _16\"></span>Espa\u00f1<span class=\"__1 _13\"></span>a) <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span>t\u00e1 <span class=\"__1 _21\"></span>asignado </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y12a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">al <span class=\"__1 _12\"></span>segmento <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Investi<span class=\"__1 _13\"></span>gaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _14\"></span>desarrollo. <span class=\"__1 _14\"></span>En <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>N<span class=\"__1 _13\"></span>ota <span class=\"__1 _12\"></span><span class=\"ls7_1\">11</span> <span class=\"__1 _12\"></span>hay <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>\u00e1s <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>alle <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _13\"></span>princip<span class=\"__1 _13\"></span>ales </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y12b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">inmuebles del Grupo<span class=\"__1 _13\"></span>, as\u00ed como de su ubicaci\u00f3n ge<span class=\"__1 _13\"></span>ogr\u00e1fica. </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x62 h1_1 y1a3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>Los inventarios (producto acabado <span class=\"__1 _16\"></span>y mercader\u00edas)<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span><span class=\"lsf_1\">y <span class=\"ls0_1\">los deudores <span class=\"__1 _16\"></span>com<span class=\"__1 _13\"></span>erciales <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>asifican en </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y12d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _14\"></span>segme<span class=\"__1 _13\"></span>nto <span class=\"__1 _14\"></span>al <span class=\"__1 _19\"></span>que <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>orresponden <span class=\"__1 _19\"> </span>las <span class=\"__1 _19\"></span>ventas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>producto <span class=\"__1 _19\"></span>asociadas<span class=\"__1 _13\"></span>. <span class=\"__1 _14\"></span>Las <span class=\"__1 _d\"> </span>ma<span class=\"__1 _10\"></span>terias <span class=\"__1 _19\"></span>primas<span class=\"ls9_1\">, </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 yb_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">productos en curso y s<span class=\"__1 _13\"></span>emiterminados se clasifican en <span class=\"__1 _13\"></span>el segmento <span class=\"__1 _13\"></span>de servicios corporativos y<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y12e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">fabricaci\u00f3n. </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x62 h1_1 y2a0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _19\"></span>efectivo, <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"></span>activos <span class=\"__1 _d\"> </span>financieros <span class=\"__1 _d\"> </span>(corrientes <span class=\"__1 _19\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>no <span class=\"__1 _19\"></span>corrientes)<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span><span class=\"lsf_1\">y <span class=\"__1 _19\"> </span></span>los <span class=\"__1 _d\"> </span>activos <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>impuestos </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y32e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(diferidos <span class=\"__1 _11\"> </span>y <span class=\"__1 _17\"> </span>c<span class=\"__1 _13\"></span>orrientes) <span class=\"__1 _11\"> </span>est\u00e1n <span class=\"__1 _11\"> </span>clasificados <span class=\"__1 _11\"> </span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _17\"> </span>el <span class=\"__1 _11\"> </span>segmento<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _11\"> </span>Servicios <span class=\"__1 _11\"> </span>corporativos<span class=\"__1 _12\"></span> <span class=\"__1 _17\"> </span><span class=\"ls19_1\">y </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y204 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">fabricaci\u00f3n, <span class=\"__1 _12\"></span>estos <span class=\"__1 _13\"></span>\u00faltimos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>uerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>criterio <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>explicado <span class=\"__1 _13\"></span>par<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>gasto <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>impuesto<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y132_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sobre sociedades.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x62 h1_1 y133_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>caso <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>financiero <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>Covis <span class=\"__1 _19\"></span>(Notas <span class=\"__1 _14\"></span><span class=\"ls7_1\">12<span class=\"__1 _13\"></span></span> <span class=\"__1 _14\"></span><span class=\"lsf_1\">y <span class=\"__1 _14\"></span><span class=\"ls7_1\">15</span></span>), <span class=\"__1 _14\"></span>est\u00e1 <span class=\"__1 _14\"></span>asignad<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>segmento <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y134_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios <span class=\"__1 _14\"></span>corporativos <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>fabricaci\u00f3<span class=\"__1 _13\"></span>n, <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>l\u00ednea <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>ingresos, <span class=\"__1 _14\"></span>tal <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>ex<span class=\"__1 _13\"></span>plica <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>est<span class=\"lsc_1\">a </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y135_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nota. </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x62 h1_1 y185 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>no <span class=\"__1 _d\"> </span>tiene <span class=\"__1 _d\"> </span>establec<span class=\"__1 _13\"></span>ido<span class=\"__1 _10\"></span>s <span class=\"__1 _d\"> </span>criterios <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>reparto <span class=\"__1 _e\"> </span>del <span class=\"__1 _d\"> </span>Patrimonio <span class=\"__1 _d\"> </span>neto <span class=\"__1 _d\"> </span>ni <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>Pasivo <span class=\"__1 _d\"> </span>por </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x63 h1_1 y32f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">segmentos y, por tant<span class=\"__1 _13\"></span>o, no detalla dicha informaci<span class=\"__1 _13\"></span>\u00f3n.<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x21_1 h16_1 y187 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Informaci\u00f3n financiera p<span class=\"__1 _13\"></span>or segmentos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x1_1 h1_1 y10a_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuenta <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>gan<span class=\"__1 _13\"></span>ancias <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>onsolidada <span class=\"__1 _d\"> </span>segmentada <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _d\"> </span>anual <span class=\"__1 _d\"> </span>terminado <span class=\"__1 _d\"> </span>el  31<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs7c7\"><div class=\"t_1 m0_1 x1_1 h1_1 y10b_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diciembre de 2024<span class=\"__1 _13\"></span><span class=\"lse_1\">: </span> </div></div><div class=\"c_1 w1a h7_1 gs7c8\"><div class=\"t_1 m0_1 x77 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00c1reas comercia<span class=\"__1 _10\"></span>les </div></div><div class=\"c_1 w138 h7_1 gs7c9\"><div class=\"t_1 m0_1 xdb h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resto de \u00e1reas<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w2c h13_1 gs7ca\"><div class=\"t_1 m0_1 x2e h5_1 y516 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios </div></div><div class=\"c_1 w2c h13_1 gs7cb\"><div class=\"t_1 m0_1 x4d h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Red propia </div></div><div class=\"c_1 w73 h13_1 gs7cc\"><div class=\"t_1 m0_1 x4d h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Red propia </div></div><div class=\"c_1 w21 h13_1 gs7cd\"><div class=\"t_1 m0_1 xd_1 h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Licencia-<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w2c h13_1 gs7ca\"><div class=\"t_1 m0_1 x12_1 h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">corporativos </div></div><div class=\"c_1 wc9 h13_1 gs7ce\"><div class=\"t_1 m0_1 x2e h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reclasifi-<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w73 h13_1 gs7cf\"><div class=\"t_1 m0_1 x3b h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">I + D </div></div><div class=\"c_1 w2c h13_1 gs7d0\"><div class=\"t_1 m0_1 x29 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w2c h13_1 gs7cb\"><div class=\"t_1 m0_1 x2d h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Europa) </div></div><div class=\"c_1 w73 h13_1 gs7cc\"><div class=\"t_1 m0_1 x25 h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(EEUU) </div></div><div class=\"c_1 w21 h13_1 gs7cd\"><div class=\"t_1 m0_1 x48 h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">tarios </div></div><div class=\"c_1 w2c h13_1 gs7ca\"><div class=\"t_1 m0_1 x5e h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">y </div></div><div class=\"c_1 wc9 h13_1 gs7ce\"><div class=\"t_1 m0_1 xd_1 h5_1 yb0_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">caciones </div></div><div class=\"c_1 w2c h13_1 gs7ca\"><div class=\"t_1 m0_1 x52 h5_1 y3e9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">fabricaci\u00f3n </div></div><div class=\"c_1 w139 h7_1 gs7d1\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _10\"></span>cios </div></div><div class=\"c_1 w29 h7_1 gs7d2\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">808.381 </div></div><div class=\"c_1 w176 h7_1 gs7d3\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.429 <span class=\"__1 _29\"></span>97.226 <span class=\"__1 _36\"></span> - </div></div><div class=\"c_1 w175 h7_1 gs7d4\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">24.685 <span class=\"__1 _30\"></span> - </div></div><div class=\"c_1 w2c h7_1 gs7d5\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">985.721 </div></div><div class=\"c_1 w139 h7_1 gs7d6\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros Ingreso<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w29 h7_1 gs7d7\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w176 h7_1 gs7d8\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - <span class=\"__1 _31\"></span> - <span class=\"__1 _37\"></span>2.938 </div></div><div class=\"c_1 w175 h7_1 gs7d9\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.968 <span class=\"__1 _32\"></span> - </div></div><div class=\"c_1 w2c h7_1 gs7da\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.906 </div></div><div class=\"c_1 w139 h8_1 gs7db\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos de exp<span class=\"__1 _10\"></span>lotaci\u00f3n </div></div><div class=\"c_1 w29 h8_1 gs7dc\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">808.381 </div></div><div class=\"c_1 w176 h8_1 gs7dd\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">55.429 <span class=\"__1 _29\"></span>97.226 <span class=\"__1 _38\"></span>2.938 </div></div><div class=\"c_1 w175 h8_1 gs7de\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.653 <span class=\"__1 _33\"></span>- </div></div><div class=\"c_1 w2c h8_1 gs7df\"><div class=\"t_1 m0_1 x53 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">990.627 </div></div><div class=\"c_1 w139 h7_1 gs7e0\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Trabajos realizad<span class=\"__1 _10\"></span>os para el inmov<span class=\"__1 _16\"></span>ilizado </div></div><div class=\"c_1 w29 h7_1 gs7e1\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w176 h7_1 gs7e2\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _34\"></span>- <span class=\"__1 _39\"></span>20.354 </div></div><div class=\"c_1 w175 h7_1 gs7e3\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _35\"></span>- </div></div><div class=\"c_1 w2c h7_1 gs7e4\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">20.354 </div></div><div class=\"c_1 w139 h7_1 gs7e5\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Aprovisionamien<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>os </div></div><div class=\"c_1 w29 h7_1 gs7e6\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (218.246) </div></div><div class=\"c_1 w176 h7_1 gs7e7\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (10.496) <span class=\"__1 _40\"></span> (42.734) <span class=\"__1 _3a\"></span> (2.095) </div></div><div class=\"c_1 w175 h7_1 gs7e8\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (40.539) <span class=\"__1 _41\"></span>75.715 </div></div><div class=\"c_1 w2c h7_1 gs7e9\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(238.395) </div></div><div class=\"c_1 w139 h8_1 gs7ea\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos de per<span class=\"__1 _10\"></span>sonal </div></div><div class=\"c_1 w29 h8_1 gs7eb\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (85.229) </div></div><div class=\"c_1 w176 h8_1 gs7ec\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (15.825) <span class=\"__1 _42\"></span> (1.408) <span class=\"__1 _3b\"></span> (33.780) </div></div><div class=\"c_1 w175 h8_1 gs7ed\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (58.991) <span class=\"__1 _2a\"></span> (39.698) </div></div><div class=\"c_1 w2c h8_1 gs7ee\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(234.931) </div></div><div class=\"c_1 w139 ha_1 gs7ef\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaciones </div></div><div class=\"c_1 w29 ha_1 gs7f0\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (64.318) </div></div><div class=\"c_1 w176 ha_1 gs7f1\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (26.216) <span class=\"__1 _42\"></span> (9.928) <span class=\"__1 _3c\"></span> (8.477) </div></div><div class=\"c_1 w175 ha_1 gs7f2\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (18.836) <span class=\"__1 _2a\"></span> (11.309) </div></div><div class=\"c_1 w2c ha_1 gs7f3\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(139.084) </div></div><div class=\"c_1 w139 h7_1 gs7f4\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Variaci\u00f3n neta de<span class=\"__1 _16\"></span> c<span class=\"__1 _13\"></span>orr<span class=\"__1 _16\"></span>ecciones valorativa<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w29 h7_1 gs7f5\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w175 h7_1 gs7f6\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">166<span class=\"__1 _2b\"></span> - </div></div><div class=\"c_1 w2c h7_1 gs7f7\"><div class=\"t_1 m0_1 x4a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"ls4_1\">(861)</span> </div></div><div class=\"c_1 w2c h7_1 gs7f8\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(695)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w139 h7_1 gs7f9\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros gastos<span class=\"__1 _10\"></span> de explotaci\u00f3n </div></div><div class=\"c_1 w29 h7_1 gs7fa\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (147.351) </div></div><div class=\"c_1 w176 h7_1 gs7fb\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (25.216) <span class=\"__1 _42\"></span> (6.106) <span class=\"__1 _3d\"></span> (100.203) </div></div><div class=\"c_1 w175 h7_1 gs7fc\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (44.681) <span class=\"__1 _2a\"></span> (24.708) </div></div><div class=\"c_1 w2c h7_1 gs7fd\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(348.265) </div></div><div class=\"c_1 w139 hc_1 gs7fe\"><div class=\"t_1 m0_1 x12_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> por<span class=\"__1 _10\"></span> enajenaci\u00f3n<span class=\"__1 _16\"></span> de activos </div></div><div class=\"c_1 w29 hc_1 gs7ff\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w176 hc_1 gs800\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(713)<span class=\"__1 _2c\"></span><span class=\"__1 _55\"> </span>- <span class=\"__1 _3e\"></span><span class=\"ws0_1\">(1.713) </span></div></div><div class=\"c_1 w175 hc_1 gs801\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.068) <span class=\"__1 _2d\"></span>- </div></div><div class=\"c_1 w2c hc_1 gs802\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(3.494) </div></div><div class=\"c_1 w139 h32 gs803\"><div class=\"t_1 m0_1 x12_1 h6_1 y38f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado por de<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>er<span class=\"__1 _16\"></span>ioro del inmovilizado </div></div><div class=\"c_1 w139 h32 gs803\"><div class=\"t_1 m0_1 x12_1 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">material, activos<span class=\"__1 _10\"></span> intangibles y fond<span class=\"__1 _16\"></span>o de </div></div><div class=\"c_1 w139 h32 gs803\"><div class=\"t_1 m0_1 x12_1 h6_1 y393 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercio </div></div><div class=\"c_1 w29 h32 gs804\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w176 h32 gs805\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (10.031) <span class=\"__1 _2e\"></span> - <span class=\"__1 _3f\"></span> - </div></div><div class=\"c_1 w175 h32 gs806\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - <span class=\"__1 _2f\"></span> - </div></div><div class=\"c_1 w2c h32 gs807\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (10.031) </div></div><div class=\"c_1 w139 h7_1 gs808\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Beneficio de exp<span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>ota<span class=\"__1 _10\"></span>ci\u00f3n </div></div><div class=\"c_1 w29 h7_1 gs809\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">293.237 </div></div><div class=\"c_1 w176 h7_1 gs80a\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(32.902) <span class=\"__1 _43\"></span>37.050 <span class=\"__1 _44\"></span>(122.976) </div></div><div class=\"c_1 w175 h7_1 gs80b\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(138.323) <span class=\"__1 _45\"></span>- </div></div><div class=\"c_1 w2c h7_1 gs80c\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">36.086 </div></div><div class=\"c_1 w139 h7_1 gs80d\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos finan<span class=\"__1 _10\"></span>cieros </div></div><div class=\"c_1 w29 h7_1 gs80e\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w176 h7_1 gs80f\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - <span class=\"__1 _31\"></span> - <span class=\"__1 _46\"></span> - </div></div><div class=\"c_1 w175 h7_1 gs810\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.652 <span class=\"__1 _32\"></span> - </div></div><div class=\"c_1 w2c h7_1 gs811\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.652 </div></div><div class=\"c_1 w139 h8_1 gs812\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos financier<span class=\"__1 _16\"></span>os </div></div><div class=\"c_1 w29 h8_1 gs813\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w176 h8_1 gs814\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _34\"></span>- <span class=\"__1 _47\"></span> - </div></div><div class=\"c_1 w175 h8_1 gs815\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(15.658) <span class=\"__1 _48\"></span>- </div></div><div class=\"c_1 w2c h8_1 gs816\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(15.658) </div></div><div class=\"c_1 w139 h7_1 gs817\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias de <span class=\"__1 _10\"></span>cambio </div></div><div class=\"c_1 w29 h7_1 gs818\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w176 h7_1 gs819\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _34\"></span>- <span class=\"__1 _49\"></span>- </div></div><div class=\"c_1 w175 h7_1 gs81a\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.105) <span class=\"__1 _2d\"></span>- </div></div><div class=\"c_1 w2c h7_1 gs81b\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.105) </div></div><div class=\"c_1 w139 h67 gs81c\"><div class=\"t_1 m0_1 x12_1 h6_1 y3fc ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Beneficios por <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>alor<span class=\"__1 _10\"></span>aci\u00f3n de in<span class=\"__1 _10\"></span>strumentos </div></div><div class=\"c_1 w139 h67 gs81c\"><div class=\"t_1 m0_1 x12_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">financieros </div></div><div class=\"c_1 w29 h67 gs81d\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w176 h67 gs81e\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- <span class=\"__1 _34\"></span>- <span class=\"__1 _49\"></span>- </div></div><div class=\"c_1 w175 h67 gs81f\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(477)<span class=\"__1 _50\"></span><span class=\"__1 _55\"> </span>- </div></div><div class=\"c_1 w2c h67 gs820\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(477)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w139 h7_1 gs821\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado antes <span class=\"__1 _16\"></span>de impuestos </div></div><div class=\"c_1 w29 h7_1 gs822\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">293.237 </div></div><div class=\"c_1 w176 h7_1 gs823\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(32.902) <span class=\"__1 _43\"></span>37.050 <span class=\"__1 _44\"></span>(122.976) </div></div><div class=\"c_1 w175 h7_1 gs824\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(147.911) <span class=\"__1 _45\"></span>- </div></div><div class=\"c_1 w2c h7_1 gs825\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.498 </div></div><div class=\"c_1 w139 h7_1 gs826\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Impuesto sobre <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ocieda<span class=\"__1 _10\"></span>des </div></div><div class=\"c_1 w29 h7_1 gs827\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w176 h7_1 gs828\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (2.970) <span class=\"__1 _51\"></span> - <span class=\"__1 _52\"></span> - </div></div><div class=\"c_1 w175 h7_1 gs829\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (13.381) <span class=\"__1 _53\"></span> - </div></div><div class=\"c_1 w2c h7_1 gs82a\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(16.351) </div></div><div class=\"c_1 w139 hc_1 gs82b\"><div class=\"t_1 m0_1 x12_1 h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado neto<span class=\"__1 _10\"></span> del ejercicio at<span class=\"__1 _10\"></span>ribuido a la </div></div><div class=\"c_1 w139 hc_1 gs82b\"><div class=\"t_1 m0_1 x12_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sociedad Domi<span class=\"__1 _10\"></span>nante </div></div><div class=\"c_1 w29 hc_1 gs82c\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">293.237 </div></div><div class=\"c_1 w176 hc_1 gs82d\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(35.872) <span class=\"__1 _43\"></span>37.050 <span class=\"__1 _44\"></span>(122.976) </div></div><div class=\"c_1 w175 hc_1 gs82e\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(161.292) <span class=\"__1 _45\"></span>- </div></div><div class=\"c_1 w2c hc_1 gs82f\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.147 </div></div><div class=\"c_1 w1_1 h0_1 gs831\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activo segmentado <span class=\"__1 _13\"></span><span class=\"ls7_1\">a </span>31 de diciembre de 202<span class=\"__1 _13\"></span>4: </div></div><div class=\"c_1 w13b h7_1 gs832\"><div class=\"t_1 m0_1 x59 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00c1reas comercia<span class=\"__1 _10\"></span>les </div></div><div class=\"c_1 w13c h7_1 gs833\"><div class=\"t_1 m0_1 xd5 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resto de \u00e1reas<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w23 h32 gs834\"><div class=\"t_1 m0_1 x14_1 h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios </div></div><div class=\"c_1 wd9 h32 gs835\"><div class=\"t_1 m0_1 x2e h5_1 y38d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Red propia </div></div><div class=\"c_1 w23 h32 gs836\"><div class=\"t_1 m0_1 x2e h5_1 y38d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Red propia </div></div><div class=\"c_1 w6_1 h32 gs837\"><div class=\"t_1 m0_1 x50 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Licenciatarios<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w23 h32 gs838\"><div class=\"t_1 m0_1 x17_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">I + D </div></div><div class=\"c_1 w23 h32 gs834\"><div class=\"t_1 m0_1 x52 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">corporativos </div></div><div class=\"c_1 w6_1 h32 gs839\"><div class=\"t_1 m0_1 x20_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 wd9 h32 gs835\"><div class=\"t_1 m0_1 x25 h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Europa) </div></div><div class=\"c_1 w23 h32 gs836\"><div class=\"t_1 m0_1 x48 h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(EEUU) </div></div><div class=\"c_1 w23 h32 gs834\"><div class=\"t_1 m0_1 x52 h5_1 y390 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">y fabricaci\u00f3n<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w13a h7_1 gs83a\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fondo de comer<span class=\"__1 _10\"></span>cio  </div></div><div class=\"c_1 wd9 h7_1 gs83b\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">270.550  </div></div><div class=\"c_1 w23 h7_1 gs83c\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w6_1 h7_1 gs83d\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.416  </div></div><div class=\"c_1 w23 h7_1 gs83e\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs83f\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w6_1 h7_1 gs840\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">315.966  </div></div><div class=\"c_1 w13a h7_1 gs841\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos intangible<span class=\"__1 _16\"></span>s </div></div><div class=\"c_1 wd9 h7_1 gs842\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">482.698  </div></div><div class=\"c_1 w23 h7_1 gs843\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">171.255  </div></div><div class=\"c_1 w6_1 h7_1 gs844\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">137.675  </div></div><div class=\"c_1 w23 h7_1 gs845\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">126.944  </div></div><div class=\"c_1 w23 h7_1 gs846\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.395  </div></div><div class=\"c_1 w6_1 h7_1 gs847\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">936.967  </div></div><div class=\"c_1 w13a h8_1 gs848\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos por der<span class=\"__1 _10\"></span>echo de uso </div></div><div class=\"c_1 wd9 h8_1 gs849\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.600  </div></div><div class=\"c_1 w23 h8_1 gs84a\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.220  </div></div><div class=\"c_1 w6_1 h8_1 gs84b\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">70 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w23 h8_1 gs84c\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h8_1 gs84d\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">34.696  </div></div><div class=\"c_1 w6_1 h8_1 gs84e\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">43.586  </div></div><div class=\"c_1 w13a h7_1 gs84f\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inmovilizado ma<span class=\"__1 _10\"></span>terial </div></div><div class=\"c_1 wd9 h7_1 gs850\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.434  </div></div><div class=\"c_1 w23 h7_1 gs851\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.009  </div></div><div class=\"c_1 w6_1 h7_1 gs852\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">14 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w23 h7_1 gs853\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">28.300  </div></div><div class=\"c_1 w23 h7_1 gs854\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">118.033  </div></div><div class=\"c_1 w6_1 h7_1 gs855\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">153.790  </div></div><div class=\"c_1 w13a h7_1 gs856\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos financier<span class=\"__1 _10\"></span>os </div></div><div class=\"c_1 wd9 h7_1 gs857\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs858\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa_1 h7_1 gs859\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w13d h7_1 gs85a\"><div class=\"t_1 m0_1 xdb h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs85b\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.350  </div></div><div class=\"c_1 w6_1 h7_1 gs85c\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.350  </div></div><div class=\"c_1 w13a ha_1 gs85d\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos por impue<span class=\"__1 _16\"></span>st<span class=\"__1 _13\"></span>o<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>di<span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>er<span class=\"__1 _16\"></span>idos  </div></div><div class=\"c_1 wd9 ha_1 gs85e\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 ha_1 gs85f\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w6_1 ha_1 gs860\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 ha_1 gs861\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 ha_1 gs862\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">188.860  </div></div><div class=\"c_1 w6_1 ha_1 gs863\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">188.860  </div></div><div class=\"c_1 w13a h8_1 gs864\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ACTIVO NO CORR<span class=\"__1 _16\"></span>IENTE </div></div><div class=\"c_1 wd9 h8_1 gs865\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">761.282  </div></div><div class=\"c_1 w23 h8_1 gs866\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">179.484  </div></div><div class=\"c_1 w6_1 h8_1 gs867\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">183.175  </div></div><div class=\"c_1 w23 h8_1 gs868\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">155.244  </div></div><div class=\"c_1 w23 h8_1 gs869\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">376.334  </div></div><div class=\"c_1 w6_1 h8_1 gs86a\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.655.519  </div></div><div class=\"c_1 w13a h7_1 gs86b\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Existencias </div></div><div class=\"c_1 w13e h7_1 gs86c\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">118.350  </div></div><div class=\"c_1 w13d h7_1 gs86d\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.125  </div></div><div class=\"c_1 w6_1 h7_1 gs86e\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.673  </div></div><div class=\"c_1 w23 h7_1 gs86f\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h7_1 gs870\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">40.635  </div></div><div class=\"c_1 wd6 h7_1 gs871\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">171.783  </div></div><div class=\"c_1 w13a h7_1 gs872\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deudores comer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iale<span class=\"__1 _16\"></span>s y otros  </div></div><div class=\"c_1 w13e h7_1 gs873\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">68.979  </div></div><div class=\"c_1 w13d h7_1 gs874\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">22.403  </div></div><div class=\"c_1 w6_1 h7_1 gs875\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">28.669  </div></div><div class=\"c_1 w23 h7_1 gs876\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.104  </div></div><div class=\"c_1 w9_1 h7_1 gs877\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.289  </div></div><div class=\"c_1 wd6 h7_1 gs878\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">151.444  </div></div><div class=\"c_1 w13a h7_1 gs879\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos por impue<span class=\"__1 _16\"></span>st<span class=\"__1 _13\"></span>o<span class=\"__1 _16\"></span>s corrientes </div></div><div class=\"c_1 w13e h7_1 gs87a\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w13d h7_1 gs87b\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.096  </div></div><div class=\"c_1 w6_1 h7_1 gs87c\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs87d\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h7_1 gs87e\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.536  </div></div><div class=\"c_1 wd6 h7_1 gs87f\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.632  </div></div><div class=\"c_1 w13a h8_1 gs880\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros activos cor<span class=\"__1 _10\"></span>rientes </div></div><div class=\"c_1 w13e h8_1 gs881\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w13d h8_1 gs882\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.180  </div></div><div class=\"c_1 w6_1 h8_1 gs883\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h8_1 gs884\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h8_1 gs885\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.807  </div></div><div class=\"c_1 wd6 h8_1 gs886\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">18.987  </div></div><div class=\"c_1 w13a h7_1 gs887\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inversiones finan<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ier<span class=\"__1 _10\"></span>as corriente<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w13e h7_1 gs888\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w13d h7_1 gs889\"><div class=\"t_1 m0_1 xdb h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w6_1 h7_1 gs88a\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs88b\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h7_1 gs88c\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">201 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd6 h7_1 gs88d\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">201 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w13a h7_1 gs88e\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Efectivo y otros<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ac<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>os<span class=\"__1 _10\"></span> l\u00edquidos </div></div><div class=\"c_1 w13e h7_1 gs88f\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w13d h7_1 gs890\"><div class=\"t_1 m0_1 xdb h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w6_1 h7_1 gs891\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs892\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h7_1 gs893\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">377.097  </div></div><div class=\"c_1 wd6 h7_1 gs894\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">377.097  </div></div><div class=\"c_1 w13a h7_1 gs895\"><div class=\"t_1 m0_1 x5e h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ACTIVO CORR<span class=\"__1 _10\"></span>IENTE </div></div><div class=\"c_1 wd9 h7_1 gs896\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">187.329  </div></div><div class=\"c_1 w23 h7_1 gs897\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">38.804  </div></div><div class=\"c_1 w6_1 h7_1 gs898\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">33.342  </div></div><div class=\"c_1 w23 h7_1 gs899\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.104  </div></div><div class=\"c_1 w23 h7_1 gs89a\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">456.565  </div></div><div class=\"c_1 w6_1 h7_1 gs89b\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">741.144  </div></div><div class=\"c_1 w13a h7_1 gs89c\"><div class=\"t_1 m0_1 x85 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">TOTAL ACTIVO<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 wd9 h7_1 gs89d\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">948.611  </div></div><div class=\"c_1 w23 h7_1 gs89e\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">218.288  </div></div><div class=\"c_1 w6_1 h7_1 gs89f\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">216.517  </div></div><div class=\"c_1 w23 h7_1 gs8a0\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">180.348  </div></div><div class=\"c_1 w23 h7_1 gs8a1\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">832.899  </div></div><div class=\"c_1 w6_1 h7_1 gs8a2\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.396.663  </div></div><div class=\"c_1 w1_1 h0_1 gs831\"><div class=\"t_1 m0_1 x1_1 h1_1 y47f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Cuenta <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>p\u00e9rdidas <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>gan<span class=\"__1 _13\"></span>ancias <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>onsolidada <span class=\"__1 _d\"> </span>segmentada <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>ejerc<span class=\"__1 _13\"></span>icio <span class=\"__1 _d\"> </span>anual <span class=\"__1 _d\"> </span>terminado <span class=\"__1 _d\"> </span>el  31<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gs831\"><div class=\"t_1 m0_1 x1_1 h1_1 y7a9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diciembre de 2023<span class=\"__1 _13\"></span>: </div></div><div class=\"c_1 w1a h8_1 gs8a3\"><div class=\"t_1 m0_1 x77 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00c1reas comercia<span class=\"__1 _10\"></span>les </div></div><div class=\"c_1 w138 h8_1 gs8a4\"><div class=\"t_1 m0_1 xdb h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resto de \u00e1reas<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w21 h13_1 gs8a5\"><div class=\"t_1 m0_1 x2e h5_1 y516 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios </div></div><div class=\"c_1 w2c h13_1 gs8a6\"><div class=\"t_1 m0_1 x4d h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Red propia </div></div><div class=\"c_1 wc9 h13_1 gs8a7\"><div class=\"t_1 m0_1 x4d h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Red propia </div></div><div class=\"c_1 w21 h13_1 gs8a8\"><div class=\"t_1 m0_1 xd_1 h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Licencia-<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w21 h13_1 gs8a5\"><div class=\"t_1 m0_1 x12_1 h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">corporativos </div></div><div class=\"c_1 wc9 h13_1 gs8a9\"><div class=\"t_1 m0_1 x2e h5_1 y517 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reclasifi-<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w73 h13_1 gs8aa\"><div class=\"t_1 m0_1 x3b h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">I + D </div></div><div class=\"c_1 w140 h13_1 gs8ab\"><div class=\"t_1 m0_1 x25 h5_1 y4ac ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w2c h13_1 gs8a6\"><div class=\"t_1 m0_1 x2d h5_1 y3e8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Europa) </div></div><div class=\"c_1 wc9 h13_1 gs8a7\"><div class=\"t_1 m0_1 x25 h5_1 y3e8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(EEUU) </div></div><div class=\"c_1 w21 h13_1 gs8a8\"><div class=\"t_1 m0_1 x48 h5_1 y3e8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">tarios </div></div><div class=\"c_1 w21 h13_1 gs8a5\"><div class=\"t_1 m0_1 x5e h5_1 y3e8 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">y </div></div><div class=\"c_1 wc9 h13_1 gs8a9\"><div class=\"t_1 m0_1 xd_1 h5_1 y3e8 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">caciones </div></div><div class=\"c_1 w21 h13_1 gs8a5\"><div class=\"t_1 m0_1 x52 h5_1 y3e9 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">fabricaci\u00f3n </div></div><div class=\"c_1 w177 h8_1 gs8ac\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Importe neto de <span class=\"__1 _10\"></span>la cifra de nego<span class=\"__1 _10\"></span>cios <span class=\"__1 _54\"></span>708.639 </div></div><div class=\"c_1 wc9 h8_1 gs8ad\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">57.486 </div></div><div class=\"c_1 w21 h8_1 gs8ae\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">88.215 </div></div><div class=\"c_1 w73 h8_1 gs8af\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w21 h8_1 gs8b0\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">40.176 </div></div><div class=\"c_1 wc9 h8_1 gs8b1\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w140 h8_1 gs8b2\"><div class=\"t_1 m0_1 x13_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">894.516 </div></div><div class=\"c_1 w177 h7_1 gs8b3\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros Ingreso<span class=\"__1 _10\"></span>s <span class=\"__1 _56\"></span> - </div></div><div class=\"c_1 wc9 h7_1 gs8b4\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w21 h7_1 gs8b5\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w73 h7_1 gs8b6\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w21 h7_1 gs8b7\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.271 </div></div><div class=\"c_1 wc9 h7_1 gs8b8\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w140 h7_1 gs8b9\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.271 </div></div><div class=\"c_1 w177 h7_1 gs8ba\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos de exp<span class=\"__1 _10\"></span>lotaci\u00f3n <span class=\"__1 _57\"></span>708.639 </div></div><div class=\"c_1 wc9 h7_1 gs8bb\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">57.486 </div></div><div class=\"c_1 w21 h7_1 gs8bc\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">88.215 </div></div><div class=\"c_1 w73 h7_1 gs8bd\"><div class=\"t_1 m0_1 x55 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w21 h7_1 gs8be\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">44.447 </div></div><div class=\"c_1 wc9 h7_1 gs8bf\"><div class=\"t_1 m0_1 x55 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w140 h7_1 gs8c0\"><div class=\"t_1 m0_1 x13_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">898.787 </div></div><div class=\"c_1 w177 h8_1 gs8c1\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Trabajos realizad<span class=\"__1 _10\"></span>os para el inmov<span class=\"__1 _16\"></span>ilizado <span class=\"__1 _58\"></span>- </div></div><div class=\"c_1 wc9 h8_1 gs8c2\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w21 h8_1 gs8c3\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w73 h8_1 gs8c4\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.016 </div></div><div class=\"c_1 w21 h8_1 gs8c5\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc9 h8_1 gs8c6\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w140 h8_1 gs8c7\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.016 </div></div><div class=\"c_1 w177 h7_1 gs8c8\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Aprovisionamien<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>os <span class=\"__1 _59\"></span> (227.857) </div></div><div class=\"c_1 wc9 h7_1 gs8c9\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (13.979) </div></div><div class=\"c_1 w21 h7_1 gs8ca\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (42.002) </div></div><div class=\"c_1 w73 h7_1 gs8cb\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (1.474) </div></div><div class=\"c_1 w21 h7_1 gs8cc\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (5.052) </div></div><div class=\"c_1 wc9 h7_1 gs8cd\"><div class=\"t_1 m0_1 x2a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">68.869 </div></div><div class=\"c_1 w140 h7_1 gs8ce\"><div class=\"t_1 m0_1 x2e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(221.495) </div></div><div class=\"c_1 w177 h7_1 gs8cf\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos de per<span class=\"__1 _10\"></span>sonal <span class=\"__1 _4a\"></span> (77.798) </div></div><div class=\"c_1 wc9 h7_1 gs8d0\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (18.454) </div></div><div class=\"c_1 w21 h7_1 gs8d1\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (1.177) </div></div><div class=\"c_1 w73 h7_1 gs8d2\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (28.159) </div></div><div class=\"c_1 w21 h7_1 gs8d3\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (47.737) </div></div><div class=\"c_1 wc9 h7_1 gs8d4\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (35.476) </div></div><div class=\"c_1 w140 h7_1 gs8d5\"><div class=\"t_1 m0_1 x2e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(208.801) </div></div><div class=\"c_1 w141 h7_1 gs8d6\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaciones </div></div><div class=\"c_1 w29 h7_1 gs8d7\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (30.868) </div></div><div class=\"c_1 wc9 h7_1 gs8d8\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (41.603) </div></div><div class=\"c_1 w21 h7_1 gs8d9\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (9.995) </div></div><div class=\"c_1 w73 h7_1 gs8da\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (5.002) </div></div><div class=\"c_1 w21 h7_1 gs8db\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (26.280) </div></div><div class=\"c_1 wc9 h7_1 gs8dc\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (10.568) </div></div><div class=\"c_1 w140 h7_1 gs8dd\"><div class=\"t_1 m0_1 x2e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(124.316) </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs8de\">Variaci\u00f3n neta de<span class=\"__1 _16\"></span> c<span class=\"__1 _13\"></span>orr<span class=\"__1 _16\"></span>ecciones </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gs8df\">valorativas </div><div class=\"c_1 w29 h2e gs8e0\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wc9 h2e gs8e1\"><div class=\"t_1 m0_1 x4a h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> <span class=\"ls4_1\">(765)</span> </div></div><div class=\"c_1 w21 h2e gs8e2\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w73 h2e gs8e3\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w21 h2e gs8e4\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (1.832) </div></div><div class=\"c_1 wc9 h2e gs8e5\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w140 h2e gs8e6\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(2.597) </div></div><div class=\"c_1 w177 h7_1 gs8e7\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros gastos<span class=\"__1 _10\"></span> de explotaci\u00f3n <span class=\"__1 _4b\"></span> (102.607) </div></div><div class=\"c_1 wc9 h7_1 gs8e8\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (25.468) </div></div><div class=\"c_1 w21 h7_1 gs8e9\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (5.944) </div></div><div class=\"c_1 w73 h7_1 gs8ea\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (85.411) </div></div><div class=\"c_1 w21 h7_1 gs8eb\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (64.930) </div></div><div class=\"c_1 wc9 h7_1 gs8ec\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (22.825) </div></div><div class=\"c_1 w140 h7_1 gs8ed\"><div class=\"t_1 m0_1 x2e h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(307.185) </div></div><div class=\"c_1 w141 hc_1 gs8ee\"><div class=\"t_1 m0_1 x12_1 h6_1 y57_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> por<span class=\"__1 _10\"></span> enajenaci\u00f3n<span class=\"__1 _16\"></span> de </div></div><div class=\"c_1 w177 hc_1 gs8ee\"><div class=\"t_1 m0_1 x12_1 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">activos <span class=\"__1 _4c\"></span>- </div></div><div class=\"c_1 wc9 hc_1 gs8ef\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w21 hc_1 gs8f0\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w73 hc_1 gs8f1\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w21 hc_1 gs8f2\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.343) </div></div><div class=\"c_1 wc9 hc_1 gs8f3\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w140 hc_1 gs8f4\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.343) </div></div><div class=\"c_1 w141 h32 gs8f5\"><div class=\"t_1 m0_1 x12_1 h6_1 y38f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado por de<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>er<span class=\"__1 _16\"></span>ioro del inmovilizado </div></div><div class=\"c_1 w141 h32 gs8f5\"><div class=\"t_1 m0_1 x12_1 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">material, activos<span class=\"__1 _10\"></span> intangibles y fond<span class=\"__1 _16\"></span>o de </div></div><div class=\"c_1 w141 h32 gs8f5\"><div class=\"t_1 m0_1 x12_1 h6_1 y393 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">comercio </div></div><div class=\"c_1 w29 h32 gs8f6\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wc9 h32 gs8f7\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (47.330) </div></div><div class=\"c_1 w21 h32 gs8f8\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w73 h32 gs8f9\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w21 h32 gs8fa\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 wc9 h32 gs8fb\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w140 h32 gs8fc\"><div class=\"t_1 m0_1 x2d h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (47.330) </div></div><div class=\"c_1 w177 h7_1 gs8fd\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Beneficio de exp<span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>ota<span class=\"__1 _10\"></span>ci\u00f3n <span class=\"__1 _4d\"></span>269.509 </div></div><div class=\"c_1 wc9 h7_1 gs8fe\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(90.113) </div></div><div class=\"c_1 w21 h7_1 gs8ff\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.097 </div></div><div class=\"c_1 w73 h7_1 gs900\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(111.030) </div></div><div class=\"c_1 w21 h7_1 gs901\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(102.727) </div></div><div class=\"c_1 wc9 h7_1 gs902\"><div class=\"t_1 m0_1 x55 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w140 h7_1 gs903\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(5.264) </div></div><div class=\"c_1 w177 h7_1 gs904\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos finan<span class=\"__1 _10\"></span>cieros <span class=\"__1 _4e\"></span> - </div></div><div class=\"c_1 wc9 h7_1 gs905\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w21 h7_1 gs906\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w73 h7_1 gs907\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w21 h7_1 gs908\"><div class=\"t_1 m0_1 x2f h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.585 </div></div><div class=\"c_1 wc9 h7_1 gs909\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w140 h7_1 gs90a\"><div class=\"t_1 m0_1 x53 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.585 </div></div><div class=\"c_1 w177 h8_1 gs90b\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos financier<span class=\"__1 _16\"></span>os <span class=\"__1 _4f\"></span>- </div></div><div class=\"c_1 wc9 h8_1 gs90c\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w21 h8_1 gs90d\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w73 h8_1 gs90e\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w21 h8_1 gs90f\"><div class=\"t_1 m0_1 x17_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(14.647) </div></div><div class=\"c_1 wc9 h8_1 gs910\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w140 h8_1 gs911\"><div class=\"t_1 m0_1 x25 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(14.647) </div></div><div class=\"c_1 w177 h7_1 gs912\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias de <span class=\"__1 _10\"></span>cambio <span class=\"__1 _60\"></span>- </div></div><div class=\"c_1 wc9 h7_1 gs913\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w21 h7_1 gs914\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w73 h7_1 gs915\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w21 h7_1 gs916\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.321) </div></div><div class=\"c_1 wc9 h7_1 gs917\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w140 h7_1 gs918\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.321) </div></div><div class=\"c_1 w141 h67 gs919\"><div class=\"t_1 m0_1 x12_1 h6_1 y3fc ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Beneficios por <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>alor<span class=\"__1 _10\"></span>aci\u00f3n de </div></div><div class=\"c_1 w177 h67 gs919\"><div class=\"t_1 m0_1 x12_1 h6_1 y3fd ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">instrumentos finan<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ier<span class=\"__1 _10\"></span>os <span class=\"__1 _61\"></span>- </div></div><div class=\"c_1 wc9 h67 gs91a\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w21 h67 gs91b\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w73 h67 gs91c\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w21 h67 gs91d\"><div class=\"t_1 m0_1 x30 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.544) </div></div><div class=\"c_1 wc9 h67 gs91e\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w140 h67 gs91f\"><div class=\"t_1 m0_1 x29 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(1.544) </div></div><div class=\"c_1 w177 h7_1 gs920\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado antes <span class=\"__1 _16\"></span>de impuestos <span class=\"__1 _62\"></span>269.509 </div></div><div class=\"c_1 wc9 h7_1 gs921\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(90.113) </div></div><div class=\"c_1 w21 h7_1 gs922\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.097 </div></div><div class=\"c_1 w73 h7_1 gs923\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(111.030) </div></div><div class=\"c_1 w21 h7_1 gs924\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(114.654) </div></div><div class=\"c_1 wc9 h7_1 gs925\"><div class=\"t_1 m0_1 x55 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w140 h7_1 gs926\"><div class=\"t_1 m0_1 x25 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(17.191) </div></div><div class=\"c_1 w177 h8_1 gs927\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Impuesto sobre <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ocieda<span class=\"__1 _10\"></span>des <span class=\"__1 _63\"></span> - </div></div><div class=\"c_1 wc9 h8_1 gs928\"><div class=\"t_1 m0_1 x28 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (1.529) </div></div><div class=\"c_1 w21 h8_1 gs929\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w73 h8_1 gs92a\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w21 h8_1 gs92b\"><div class=\"t_1 m0_1 x2b h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> (19.754) </div></div><div class=\"c_1 wc9 h8_1 gs92c\"><div class=\"t_1 m0_1 x16_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\"> - </div></div><div class=\"c_1 w140 h8_1 gs92d\"><div class=\"t_1 m0_1 x25 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(21.283) </div></div><div class=\"c_1 w141 hc_1 gs92e\"><div class=\"t_1 m0_1 x12_1 h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado neto<span class=\"__1 _10\"></span> del ejercicio at<span class=\"__1 _10\"></span>ribuido </div></div><div class=\"c_1 w177 hc_1 gs92e\"><div class=\"t_1 m0_1 x12_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">a la Sociedad Do<span class=\"__1 _10\"></span>minante <span class=\"__1 _64\"></span>269.509 </div></div><div class=\"c_1 wc9 hc_1 gs92f\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(91.642) </div></div><div class=\"c_1 w21 hc_1 gs930\"><div class=\"t_1 m0_1 x2a h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.097 </div></div><div class=\"c_1 w73 hc_1 gs931\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(111.030) </div></div><div class=\"c_1 w21 hc_1 gs932\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(134.408) </div></div><div class=\"c_1 wc9 hc_1 gs933\"><div class=\"t_1 m0_1 x55 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w140 hc_1 gs934\"><div class=\"t_1 m0_1 x25 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(38.474) </div></div><div class=\"c_1 w1_1 h0_1 gs936\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activo segmentado <span class=\"__1 _13\"></span><span class=\"ls7_1\">a </span>31 de diciembre de 202<span class=\"__1 _13\"></span>3: </div></div><div class=\"c_1 w13b h7_1 gs937\"><div class=\"t_1 m0_1 x59 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00c1reas comercia<span class=\"__1 _10\"></span>les </div></div><div class=\"c_1 w13c h7_1 gs938\"><div class=\"t_1 m0_1 xd5 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resto de \u00e1reas<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w23 h32 gs939\"><div class=\"t_1 m0_1 x14_1 h5_1 y38f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios </div></div><div class=\"c_1 wd9 h32 gs93a\"><div class=\"t_1 m0_1 x2e h5_1 y38d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Red propia </div></div><div class=\"c_1 w23 h32 gs93b\"><div class=\"t_1 m0_1 x2e h5_1 y38d ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Red propia </div></div><div class=\"c_1 w6_1 h32 gs93c\"><div class=\"t_1 m0_1 x50 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Licenciatarios<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w23 h32 gs93d\"><div class=\"t_1 m0_1 x17_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">I + D </div></div><div class=\"c_1 w23 h32 gs939\"><div class=\"t_1 m0_1 x52 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">corporativos </div></div><div class=\"c_1 w6_1 h32 gs93e\"><div class=\"t_1 m0_1 x20_1 h5_1 y39f ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 wd9 h32 gs93a\"><div class=\"t_1 m0_1 x25 h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Europa) </div></div><div class=\"c_1 w23 h32 gs93b\"><div class=\"t_1 m0_1 x48 h5_1 y38e ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(EEUU) </div></div><div class=\"c_1 w23 h32 gs939\"><div class=\"t_1 m0_1 x52 h5_1 y390 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">y <span class=\"ls0_1\">fabricaci\u00f3n </span></div></div><div class=\"c_1 w13a h7_1 gs93f\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fondo de comer<span class=\"__1 _10\"></span>cio  </div></div><div class=\"c_1 wd9 h7_1 gs940\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">270.550  </div></div><div class=\"c_1 w23 h7_1 gs941\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w6_1 h7_1 gs942\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">45.416  </div></div><div class=\"c_1 w23 h7_1 gs943\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs944\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w6_1 h7_1 gs945\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">315.966  </div></div><div class=\"c_1 w13a h7_1 gs946\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos intangible<span class=\"__1 _16\"></span>s </div></div><div class=\"c_1 wd9 h7_1 gs947\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">489.973  </div></div><div class=\"c_1 w23 h7_1 gs948\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">210.162  </div></div><div class=\"c_1 w6_1 h7_1 gs949\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">153.894  </div></div><div class=\"c_1 w23 h7_1 gs94a\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">81.320  </div></div><div class=\"c_1 w23 h7_1 gs94b\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.066  </div></div><div class=\"c_1 w6_1 h7_1 gs94c\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">951.415  </div></div><div class=\"c_1 w13a h8_1 gs94d\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos por der<span class=\"__1 _10\"></span>echo de uso </div></div><div class=\"c_1 wd9 h8_1 gs94e\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.386  </div></div><div class=\"c_1 w23 h8_1 gs94f\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w6_1 h8_1 gs950\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">101 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w23 h8_1 gs951\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h8_1 gs952\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31.529  </div></div><div class=\"c_1 w6_1 h8_1 gs953\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">43.016  </div></div><div class=\"c_1 w13a h7_1 gs954\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inmovilizado ma<span class=\"__1 _10\"></span>terial </div></div><div class=\"c_1 wd9 h7_1 gs955\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">577 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w23 h7_1 gs956\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.552  </div></div><div class=\"c_1 w6_1 h7_1 gs957\"><div class=\"t_1 m0_1 x55 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">19 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w23 h7_1 gs958\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.242  </div></div><div class=\"c_1 w23 h7_1 gs959\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">108.897  </div></div><div class=\"c_1 w6_1 h7_1 gs95a\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">141.287  </div></div><div class=\"c_1 w13a h7_1 gs95b\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos financier<span class=\"__1 _10\"></span>os </div></div><div class=\"c_1 wd9 h7_1 gs95c\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs95d\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wa_1 h7_1 gs95e\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w13d h7_1 gs95f\"><div class=\"t_1 m0_1 xdb h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs960\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">22.878  </div></div><div class=\"c_1 w6_1 h7_1 gs961\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">22.878  </div></div><div class=\"c_1 w13a ha_1 gs962\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos por impue<span class=\"__1 _16\"></span>st<span class=\"__1 _13\"></span>o<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>di<span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>er<span class=\"__1 _16\"></span>idos  </div></div><div class=\"c_1 wd9 ha_1 gs963\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.985  </div></div><div class=\"c_1 w23 ha_1 gs964\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.993  </div></div><div class=\"c_1 w6_1 ha_1 gs965\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.740  </div></div><div class=\"c_1 w23 ha_1 gs966\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 ha_1 gs967\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">169.043  </div></div><div class=\"c_1 w6_1 ha_1 gs968\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">181.761  </div></div><div class=\"c_1 w13a h8_1 gs969\"><div class=\"t_1 m0_1 x29 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ACTIVO NO CORR<span class=\"__1 _16\"></span>IENTE </div></div><div class=\"c_1 wd9 h8_1 gs96a\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">774.471  </div></div><div class=\"c_1 w23 h8_1 gs96b\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">220.707  </div></div><div class=\"c_1 w6_1 h8_1 gs96c\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">205.170  </div></div><div class=\"c_1 w23 h8_1 gs96d\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">107.562  </div></div><div class=\"c_1 w23 h8_1 gs96e\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">348.413  </div></div><div class=\"c_1 w6_1 h8_1 gs96f\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.656.323  </div></div><div class=\"c_1 w13a h7_1 gs970\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Existencias </div></div><div class=\"c_1 w13e h7_1 gs971\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">114.116  </div></div><div class=\"c_1 w13d h7_1 gs972\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">9.886  </div></div><div class=\"c_1 w6_1 h7_1 gs973\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">11.595  </div></div><div class=\"c_1 w23 h7_1 gs974\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h7_1 gs975\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31.931  </div></div><div class=\"c_1 wd6 h7_1 gs976\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">167.528  </div></div><div class=\"c_1 w13a h7_1 gs977\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Deudores comer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>iale<span class=\"__1 _16\"></span>s y otros  </div></div><div class=\"c_1 w13e h7_1 gs978\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">69.646  </div></div><div class=\"c_1 w13d h7_1 gs979\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">26.199  </div></div><div class=\"c_1 w6_1 h7_1 gs97a\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.767  </div></div><div class=\"c_1 w23 h7_1 gs97b\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h7_1 gs97c\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.886  </div></div><div class=\"c_1 wd6 h7_1 gs97d\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">131.498  </div></div><div class=\"c_1 w13a h7_1 gs97e\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Activos por impue<span class=\"__1 _16\"></span>st<span class=\"__1 _13\"></span>o<span class=\"__1 _16\"></span>s corrientes </div></div><div class=\"c_1 w13e h7_1 gs97f\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w13d h7_1 gs980\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.846  </div></div><div class=\"c_1 w6_1 h7_1 gs981\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs982\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h7_1 gs983\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.690  </div></div><div class=\"c_1 wd6 h7_1 gs984\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">15.536  </div></div><div class=\"c_1 w13a h8_1 gs985\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Otros activos cor<span class=\"__1 _10\"></span>rientes </div></div><div class=\"c_1 w13e h8_1 gs986\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w13d h8_1 gs987\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.488  </div></div><div class=\"c_1 w6_1 h8_1 gs988\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h8_1 gs989\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h8_1 gs98a\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.522  </div></div><div class=\"c_1 wd6 h8_1 gs98b\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.010  </div></div><div class=\"c_1 w13a h7_1 gs98c\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inversiones finan<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ier<span class=\"__1 _10\"></span>as corriente<span class=\"__1 _10\"></span>s </div></div><div class=\"c_1 w13e h7_1 gs98d\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w13d h7_1 gs98e\"><div class=\"t_1 m0_1 xdb h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w6_1 h7_1 gs98f\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs990\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h7_1 gs991\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">136 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd6 h7_1 gs992\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">136 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w13a h7_1 gs993\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Efectivo y otros<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ac<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>os<span class=\"__1 _10\"></span> l\u00edquidos </div></div><div class=\"c_1 w13e h7_1 gs994\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w13d h7_1 gs995\"><div class=\"t_1 m0_1 xdb h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w6_1 h7_1 gs996\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs997\"><div class=\"t_1 m0_1 x18_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w9_1 h7_1 gs998\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">387.954  </div></div><div class=\"c_1 wd6 h7_1 gs999\"><div class=\"t_1 m0_1 x1f_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">387.954  </div></div><div class=\"c_1 w13a h7_1 gs99a\"><div class=\"t_1 m0_1 x5e h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">ACTIVO CORR<span class=\"__1 _10\"></span>IENTE </div></div><div class=\"c_1 wd9 h7_1 gs99b\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">183.762  </div></div><div class=\"c_1 w23 h7_1 gs99c\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">44.419  </div></div><div class=\"c_1 w6_1 h7_1 gs99d\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">29.362  </div></div><div class=\"c_1 w23 h7_1 gs99e\"><div class=\"t_1 m0_1 x18_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs99f\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">461.119  </div></div><div class=\"c_1 w6_1 h7_1 gs9a0\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">718.662  </div></div><div class=\"c_1 w13a h7_1 gs9a1\"><div class=\"t_1 m0_1 x85 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">TOTAL ACTIVO<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 wd9 h7_1 gs9a2\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">958.233  </div></div><div class=\"c_1 w23 h7_1 gs9a3\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">265.126  </div></div><div class=\"c_1 w6_1 h7_1 gs9a4\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">234.532  </div></div><div class=\"c_1 w23 h7_1 gs9a5\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">107.562  </div></div><div class=\"c_1 w23 h7_1 gs9a6\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">809.532  </div></div><div class=\"c_1 w6_1 h7_1 gs9a7\"><div class=\"t_1 m0_1 x17_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.374.985  </div></div><div class=\"c_1 w1_1 h0_1 gs936\"><div class=\"t_1 m0_1 x1_1 h1_1 y7bd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Adiciones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>corrientes <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>segmentos <span class=\"__1 _13\"></span>durante <span class=\"__1 _12\"></span>los<span class=\"__1 _13\"></span> ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _13\"></span>anual<span class=\"ls7_1\">es</span> <span class=\"__1 _13\"></span>terminados<span class=\"__1 _13\"></span> e<span class=\"__1 _13\"></span>l 31 <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs936\"><div class=\"t_1 m0_1 x1_1 h1_1 y6e_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diciembre de 2024<span class=\"__1 _13\"></span> y 2023: </div></div><div class=\"c_1 wd5 h8_1 gs9a8\"><div class=\"t_1 m0_1 x15_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de euros<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 wd6 h8_1 gs9a9\"><div class=\"t_1 m0_1 xd_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c_1 w23 h8_1 gs9aa\"><div class=\"t_1 m0_1 xd_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c_1 wfc h7_1 gs9ab\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Red propia (Eur<span class=\"__1 _10\"></span>opa) </div></div><div class=\"c_1 wd6 h7_1 gs9ac\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">79.486 </div></div><div class=\"c_1 w23 h7_1 gs9ad\"><div class=\"t_1 m0_1 x11_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">170.500 </div></div><div class=\"c_1 wfc h7_1 gs9ae\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Red propia (EEUU<span class=\"__1 _10\"></span>) </div></div><div class=\"c_1 wd6 h7_1 gs9af\"><div class=\"t_1 m0_1 x19_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">557<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w23 h7_1 gs9b0\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.433 </div></div><div class=\"c_1 wfc h7_1 gs9b1\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Licenciatarios </div></div><div class=\"c_1 wd6 h7_1 gs9b2\"><div class=\"t_1 m0_1 xdb h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w23 h7_1 gs9b3\"><div class=\"t_1 m0_1 x1e_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.860 </div></div><div class=\"c_1 wfc h8_1 gs9b4\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">I + D </div></div><div class=\"c_1 wd6 h8_1 gs9b5\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">40.562 </div></div><div class=\"c_1 w23 h8_1 gs9b6\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">32.516 </div></div><div class=\"c_1 wfc h7_1 gs9b7\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios corp<span class=\"__1 _10\"></span>orativos y fabrica<span class=\"__1 _16\"></span>ci\u00f3n </div></div><div class=\"c_1 wd6 h7_1 gs9b8\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.181 </div></div><div class=\"c_1 w23 h7_1 gs9b9\"><div class=\"t_1 m0_1 x15_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">46.429 </div></div><div class=\"c_1 wfc h7_1 gs9ba\"><div class=\"t_1 m0_1 x12_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total adiciones<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 wd6 h7_1 gs9bb\"><div class=\"t_1 m0_1 x1f_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">137.786 </div></div><div class=\"c_1 w23 h7_1 gs9bc\"><div class=\"t_1 m0_1 x11_1 h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">255.738 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-55": {
   "value": "24.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Segmentos d<span class=\"__1 _13\"></span>e negocio y geogr\u00e1ficos<span class=\"__1 _13\"></span> </span>Criterios de segmentac<span class=\"__1 _13\"></span>i\u00f3n A <span class=\"__1 _16\"></span><span class=\"ls0_1\">c<span class=\"__1 _13\"></span>ontinuaci\u00f3n, <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>des<span class=\"__1 _13\"></span>criben <span class=\"__1 _16\"></span>los principales <span class=\"__1 _16\"></span>crit<span class=\"__1 _13\"></span>erios <span class=\"__1 _16\"></span>a la <span class=\"__1 _16\"></span>hora <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>definir la <span class=\"__1 _16\"></span>informaci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egmentada <span class=\"__1 _16\"></span>del </span>Grupo <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>uentas <span class=\"__1 _13\"></span>anua<span class=\"__1 _13\"></span>les <span class=\"__1 _13\"></span>consolidadas <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>eje<span class=\"__1 _13\"></span>rcicios <span class=\"__1 _13\"></span>anuales <span class=\"__1 _13\"></span>ter<span class=\"__1 _13\"></span>minados <span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>31 <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>iciembre de <span class=\"ls0_1\">2024 y 2023<span class=\"__1 _13\"></span>. </span>Los <span class=\"__1 _e\"> </span>segmentos  de <span class=\"__1 _d\"> </span>negoci<span class=\"__1 _13\"></span>o <span class=\"__1 _d\"> </span>desglos<span class=\"__1 _13\"></span>ados <span class=\"__1 _d\"> </span>a <span class=\"__1 _e\"> </span>co<span class=\"__1 _13\"></span>ntinuaci\u00f3n <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _e\"> </span>aquellos <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _d\"> </span>que<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>se  di<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>pone <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>e informaci\u00f3n <span class=\"__1 _12\"></span>financiera <span class=\"__1 _12\"></span>difer<span class=\"__1 _13\"></span>enciada <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>que <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>basan <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>elaboraci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>informes <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>cuyos resultados <span class=\"__1 _13\"></span>son <span class=\"__1 _13\"></span>revisados <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>forma <span class=\"__1 _13\"></span>mensual<span class=\"__1 _13\"></span> por <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Dir<span class=\"__1 _13\"></span>ecci\u00f3n <span class=\"__1 _13\"></span>del Gru<span class=\"__1 _13\"></span>p<span class=\"__1 _13\"></span>o (C<span class=\"__1 _13\"></span>omit\u00e9 <span class=\"__1 _13\"></span>de D<span class=\"__1 _13\"></span>irecci\u00f3n) <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>la toma de <span class=\"__1 _13\"></span>decisiones operat<span class=\"__1 _13\"></span>ivas, con o<span class=\"__1 _13\"></span>bjeto de deci<span class=\"__1 _13\"></span>di<span class=\"__1 _10\"></span>r s<span class=\"__1 _13\"></span>obre los recurs<span class=\"__1 _13\"></span>os que debe<span class=\"__1 _13\"></span>n destinarse a <span class=\"__1 _13\"></span>cada segmento y evaluar s<span class=\"__1 _13\"></span>u rendimiento, adem\u00e1s de dispo<span class=\"__1 _13\"></span>ner de informaci\u00f3n financie<span class=\"__1 _13\"></span>ra diferenciada.<span class=\"__1 _13\"></span> A <span class=\"__1 _16\"></span>gran<span class=\"__1 _13\"></span>des <span class=\"__1 _16\"></span>rasgos, el Comit\u00e9 <span class=\"__1 _16\"></span>de Direcci\u00f3n del <span class=\"__1 _16\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _16\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>divide entre <span class=\"__1 _16\"></span>las \u00e1reas comerciales (que <span class=\"__1 _16\"></span>son las que generan ingresos de <span class=\"__1 _16\"></span>fo<span class=\"__1 _13\"></span>rma <span class=\"__1 _16\"></span>rec<span class=\"__1 _13\"></span>urrente) <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>el resto de las \u00e1reas (que <span class=\"ls7_1\">no </span>suelen generar ing<span class=\"__1 _10\"></span>resos y/o prestan servicios al r<span class=\"__1 _13\"></span>esto de \u00e1reas). Por lo ta<span class=\"__1 _13\"></span>nto, los segmentos del Grupo se <span class=\"__1 _13\"></span>dividen en:<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>\u00c1reas comerc<span class=\"__1 _13\"></span>iales: dentro <span class=\"__1 _13\"></span>de esta parte <span class=\"__1 _13\"></span>se distinguen<span class=\"__1 _13\"></span> tres segmentos<span class=\"__1 _13\"></span>, en <span class=\"__1 _13\"></span>l\u00ednea con lo qu<span class=\"__1 _13\"></span>e se explica en la Nota <span class=\"__1 _13\"></span>5-<span class=\"ls7_1\">o)</span>: i.<span class=\"ls0_1\"> <span class=\"__1 _14\"></span>Comercializaci\u00f3n mediante<span class=\"__1 _13\"></span> red propia (Euro<span class=\"__1 _13\"></span>pa) </span>ii.<span class=\"ls0_1\"> <span class=\"__1 _14\"></span>Comercializaci\u00f3n mediante<span class=\"__1 _13\"></span> red propia (Estad<span class=\"__1 _13\"></span>os Unidos) </span>iii. <span class=\"__1 _14\"></span>Comercializaci\u00f3n mediante lice<span class=\"__1 _13\"></span>nciatarios - <span class=\"__1 _a_1\"> </span>Resto de \u00e1reas: dentro d<span class=\"__1 _13\"></span>e esta parte se distinguen <span class=\"__1 _13\"></span><span class=\"lsc_1\">dos</span> segmentos: iv. <span class=\"__1 _14\"></span>Investigaci\u00f3n y desarrollo<span class=\"__1 _13\"></span> v.<span class=\"ls0_1\"> <span class=\"__1 _12\"></span>Servicios corp<span class=\"__1 _13\"></span>orativos y de fabricaci\u00f3n<span class=\"__1 _13\"></span> </span>Los <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>egmentos <span class=\"__1 _21\"></span>operat<span class=\"__1 _13\"></span>ivos <span class=\"__1 _21\"></span>sobre <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>que<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>se <span class=\"__1 _16\"></span>informa <span class=\"__1 _16\"></span>son <span class=\"__1 _16\"></span>aquellos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>cuyos <span class=\"__1 _16\"></span>ingresos, <span class=\"__1 _16\"></span>resultados <span class=\"__1 _16\"></span>y/o<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>activos<span class=\"__1 _13\"></span> son mayores del 10%<span class=\"__1 _13\"></span> de la cifra consolidada correspo<span class=\"__1 _13\"></span>ndiente. <span class=\"__1 _13\"></span> El <span class=\"__1 _21\"></span>segme<span class=\"__1 _13\"></span>nto <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>comercializ<span class=\"__1 _13\"></span>aci\u00f3n <span class=\"__1 _21\"></span>mediante <span class=\"__1 _16\"></span>red <span class=\"__1 _16\"></span>propia <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>st\u00e1 <span class=\"__1 _21\"></span>dividido <span class=\"__1 _21\"></span>g<span class=\"__1 _13\"></span>eogr\u00e1ficamente (Europa <span class=\"__1 _21\"></span>y <span class=\"__1 _16\"></span>Estados Unidos) <span class=\"__1 _16\"></span>atendiendo al <span class=\"__1 _21\"></span>portf<span class=\"__1 _13\"></span>olio <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>pro<span class=\"__1 _13\"></span>ductos <span class=\"__1 _21\"></span>espec\u00edf<span class=\"__1 _13\"></span>ico <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ada <span class=\"__1 _21\"></span>regi\u00f3n <span class=\"__1 _16\"></span>(que <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _21\"></span>su <span class=\"__1 _16\"></span>mayor\u00eda es <span class=\"__1 _21\"></span>exclusivo<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>cada <span class=\"__1 _13\"></span>zona,<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>salvo <span class=\"__1 _13\"></span>para <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _13\"></span>caso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>K<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>syri)<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>din\u00e1micas <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>m<span class=\"__1 _13\"></span>ercado, <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>especialmente<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>la parte d<span class=\"__1 _13\"></span>el acceso <span class=\"__1 _13\"></span>a medica<span class=\"__1 _13\"></span>mentos de <span class=\"__1 _13\"></span>prescripci\u00f3n es <span class=\"__1 _13\"></span>muy <span class=\"__1 _13\"></span>diferente, ta<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> c<span class=\"__1 _13\"></span>omo se <span class=\"__1 _13\"></span>menciona en <span class=\"__1 _13\"></span>la Not<span class=\"__1 _13\"></span>a 5-<span class=\"ls7_1\">p)</span>. La actividad de Investigaci\u00f3n y desarrollo <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>epara al conside<span class=\"__1 _10\"></span>rarse una actividad clave para asegurar el <span class=\"__1 _12\"></span>futuro <span class=\"__1 _14\"></span>a <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>argo <span class=\"__1 _12\"></span>plazo <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _12\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>cu<span class=\"__1 _13\"></span>enta <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _13\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _12\"></span>dotaci\u00f3n <span class=\"__1 _14\"></span>presupuestaria <span class=\"__1 _14\"></span>significativa <span class=\"__1 _12\"></span>(<span class=\"__1 _13\"></span>como <span class=\"__1 _12\"></span>cifra objetivo, en torno al 12%<span class=\"__1 _13\"></span> del Importe neto de la cifra<span class=\"__1 _13\"></span> negocios).<span class=\"__1 _13\"></span> El <span class=\"__1 _f\"> </span>resto <span class=\"__1 _f\"> </span>de<span class=\"__1 _13\"></span> <span class=\"__1 _18\"> </span>las <span class=\"__1 _c\"> </span>activida<span class=\"__1 _13\"></span>des, <span class=\"__1 _f\"> </span>esencialme<span class=\"__1 _13\"></span>nte <span class=\"__1 _18\"> </span>funci<span class=\"__1 _13\"></span>ones <span class=\"__1 _18\"> </span>de <span class=\"__1 _c\"> </span>soporte <span class=\"__1 _f\"> </span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _c\"> </span>Recursos <span class=\"__1 _c\"> </span>Humanos, Tecnolog\u00edas de la <span class=\"__1 _16\"></span>I<span class=\"__1 _13\"></span>nformaci\u00f3n, <span class=\"__1 _16\"></span>F<span class=\"__1 _13\"></span>inanzas, Legal, entre otros, <span class=\"__1 _16\"></span>pres<span class=\"__1 _13\"></span>tan servicio <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>resto de \u00e1reas <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>tienen<span class=\"__1 _13\"></span> responsables i<span class=\"__1 _13\"></span>ndependientes a l<span class=\"__1 _13\"></span>as unidades de <span class=\"__1 _13\"></span>negocio comerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>al<span class=\"__1 _13\"></span><span class=\"ls7_1\">es</span>, m<span class=\"__1 _13\"></span>otivo por el c<span class=\"__1 _13\"></span>ual se <span class=\"__1 _13\"></span>presentan por <span class=\"__1 _e\"> </span>s<span class=\"__1 _13\"></span>eparado <span class=\"__1 _e\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>de  forma  agregada  en  el <span class=\"__1 _e\"> </span>segme<span class=\"__1 _13\"></span>nto <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _e\"> </span>Servici<span class=\"__1 _13\"></span>os <span class=\"__1 _e\"> </span>corporativo<span class=\"__1 _13\"></span>s <span class=\"__1 _e\"> </span>y  de <span class=\"__1 _e\"> </span>fabric<span class=\"__1 _13\"></span>aci\u00f3n. Adicionalmente, <span class=\"__1 _14\"></span>este <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>egmento <span class=\"__1 _12\"></span>incorpora<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>los <span class=\"__1 _14\"></span>ingresos <span class=\"__1 _12\"></span>derivados <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>activ<span class=\"__1 _13\"></span>idad <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>fabricaci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>para<span class=\"__1 _13\"></span> terceros <span class=\"__1 _e\"> </span>e <span class=\"__1 _d\"> </span>inter<span class=\"__1 _13\"></span>mediaci\u00f3n <span class=\"__1 _e\"> </span>mencionados <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>la <span class=\"__1 _d\"> </span>Nota<span class=\"__1 _13\"></span> <span class=\"__1 _e\"> </span>5-<span class=\"ls7_1\">o)</span> <span class=\"__1 _d\"> </span>(s<span class=\"__1 _13\"></span>ecci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>v<span class=\"__1 _13\"></span>entas <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>productos) <span class=\"__1 _e\"> </span>y <span class=\"__1 _d\"> </span>qu<span class=\"__1 _13\"></span>e principalmente correspo<span class=\"__1 _13\"></span>nde a la fabricaci\u00f3n para <span class=\"__1 _13\"></span>Covis, vinculado <span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> contrato exp<span class=\"__1 _13\"></span>licado en la Nota <span class=\"ls7_1\">12<span class=\"__1 _13\"></span><span class=\"lse_1\">. </span></span>Los costes <span class=\"__1 _13\"></span>de los <span class=\"__1 _13\"></span>centros productivos<span class=\"__1 _13\"></span> est\u00e1n<span class=\"__1 _13\"></span> incorporados e<span class=\"__1 _13\"></span>n los segmen<span class=\"__1 _13\"></span>tos de la<span class=\"__1 _13\"></span>s \u00e1reas comerc<span class=\"__1 _13\"></span>iales (como  mayor  cost<span class=\"__1 _13\"></span>e  de  Aprovisionamiento)<span class=\"__1 _13\"></span><span class=\"ff5_1\">,  motivo <span class=\"__1 _b_1\"> </span>por  el  cual  existe <span class=\"__1 _b_1\"> </span>la  columna  de  \u201cAjustes<span class=\"__1 _13\"></span>  y </span>reclasificaciones\u201d <span class=\"__1 _d\"> </span>pa<span class=\"__1 _10\"></span>ra <span class=\"__1 _19\"> </span>lleg<span class=\"__1 _13\"></span>ar <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"> </span>las <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>ifras <span class=\"__1 _14\"> </span>que<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>se <span class=\"__1 _19\"> </span>pre<span class=\"__1 _13\"></span>sentan <span class=\"__1 _14\"> </span>en <span class=\"__1 _d\"> </span>la <span class=\"__1 _14\"></span>Cuent<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"> </span>p<span class=\"__1 _13\"></span>\u00e9rdidas <span class=\"__1 _14\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>ganancias<span class=\"__1 _12\"></span><span class=\"ff1_1\"> </span>consolidada. Bases y metodolog\u00eda <span class=\"__1 _13\"></span>de la informaci\u00f3n por s<span class=\"__1 _13\"></span>egmentos de negocio<span class=\"__1 _13\"></span> Al s<span class=\"__1 _13\"></span>egmentar <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>p\u00e9rdidas y<span class=\"__1 _13\"></span> gananci<span class=\"__1 _13\"></span>as cons<span class=\"__1 _13\"></span>olidada <span class=\"__1 _13\"></span>deben te<span class=\"__1 _13\"></span>nerse en <span class=\"__1 _13\"></span>cuent<span class=\"__1 _13\"></span>a los <span class=\"__1 _12\"></span>si<span class=\"__1 _13\"></span>guientes aspectos: - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _13\"></span>el cas<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>\u00e1reas <span class=\"__1 _13\"></span>comerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ales <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>principal <span class=\"__1 _13\"></span>criterio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>asignaci\u00f3n <span class=\"__1 _13\"></span>viene <span class=\"__1 _13\"></span>determinad<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>por el <span class=\"__1 _13\"></span>Importe <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la cifra<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de negoc<span class=\"__1 _13\"></span>ios, <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>lo <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>gastos as<span class=\"__1 _13\"></span>ignados <span class=\"__1 _13\"></span>a d<span class=\"__1 _13\"></span>ichos <span class=\"__1 _13\"></span>segmentos son <span class=\"__1 _19\"></span>aq<span class=\"__1 _13\"></span>ue<span class=\"__1 _10\"></span>llos <span class=\"__1 _19\"> </span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _14\"></span>s<span class=\"__1 _13\"></span>on <span class=\"__1 _19\"></span>direc<span class=\"__1 _13\"></span>tamen<span class=\"__1 _10\"></span>te <span class=\"__1 _d\"> </span>atribuibles <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>productos <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>omercializados <span class=\"__1 _d\"> </span>bajo <span class=\"__1 _14\"></span>dich<span class=\"__1 _13\"></span>o segmento.  Como  ya  se  ha  mencionado,  esto  incluye  tambi\u00e9n  los  costes  de  fabricaci\u00f3n<span class=\"__1 _13\"></span> incurridos <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>plantas<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>productivas<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>del <span class=\"__1 _16\"></span>Grupo.<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>Adicionalment<span class=\"__1 _13\"></span>e, <span class=\"__1 _16\"></span>incluye<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>los <span class=\"__1 _16\"></span>gastos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>pers<span class=\"__1 _13\"></span>onal y otros gastos <span class=\"__1 _10\"></span>de explotaci\u00f3n de las <span class=\"__1 _10\"></span>distintas unidades de<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>negocio de cada territorio, <span class=\"__1 _10\"></span>junto con la <span class=\"__1 _12\"></span>amortizaci\u00f3n <span class=\"__1 _12\"></span>princ<span class=\"__1 _13\"></span>ipalmente <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>intangibles<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>vinculados<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span><span class=\"lsc_1\">a <span class=\"__1 _13\"></span></span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>licencias <span class=\"__1 _12\"></span>descr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>tas en la Nota 9. <span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _12\"></span>resultado <span class=\"__1 _14\"></span>financiero <span class=\"__1 _12\"></span>se<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>agrupa <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>egmento <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>Serv<span class=\"__1 _13\"></span>icios <span class=\"__1 _12\"></span>cor<span class=\"__1 _13\"></span>porativos <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>f<span class=\"__1 _13\"></span>abri<span class=\"__1 _10\"></span>caci\u00f3n <span class=\"__1 _12\"></span>ya<span class=\"__1 _13\"></span> que <span class=\"__1 _21\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>gesti\u00f3n <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>la <span class=\"__1 _21\"></span>t<span class=\"__1 _13\"></span>esorer\u00eda <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _21\"></span>Grupo <span class=\"__1 _16\"></span>es <span class=\"__1 _16\"></span>centra<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>zada<span class=\"__1 _13\"></span>. <span class=\"__1 _16\"></span>Asimismo, <span class=\"__1 _16\"></span>el <span class=\"__1 _16\"></span>gasto <span class=\"__1 _10\"></span>por <span class=\"__1 _16\"></span>impuesto <span class=\"__1 _16\"></span>sobre sociedades se agrupa tambi\u00e9n porque los <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>esponsables de l<span class=\"__1 _10\"></span>os negocios no <span class=\"__1 _16\"></span>rea<span class=\"__1 _13\"></span>lizan <span class=\"__1 _10\"></span>la gesti\u00f3n de <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>resu<span class=\"__1 _13\"></span>ltados <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>cada<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>jur<span class=\"__1 _13\"></span>isdi<span class=\"__1 _10\"></span>cci\u00f3n <span class=\"__1 _16\"></span>f<span class=\"__1 _13\"></span>iscal, <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _21\"></span>la excepc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _16\"></span>del<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>segment<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de Estados <span class=\"__1 _21\"></span>Un<span class=\"__1 _13\"></span>idos donde la unidad de <span class=\"__1 _13\"></span>negocio coincide con la jurisdicc<span class=\"__1 _13\"></span>i\u00f3n fiscal.<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>L<span class=\"ls7_1\">a <span class=\"__1 _d\"> </span></span>informaci\u00f3n <span class=\"__1 _d\"> </span>por <span class=\"__1 _19\"></span>segme<span class=\"__1 _13\"></span>ntos <span class=\"__1 _19\"></span>considera <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>saldos <span class=\"__1 _d\"> </span>consolidados <span class=\"__1 _d\"> </span>de<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>cada <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>egmento, <span class=\"__1 _19\"></span>con<span class=\"__1 _13\"></span> atribuci\u00f3n, por <span class=\"__1 _10\"></span>tanto, de los <span class=\"__1 _16\"></span>aj<span class=\"__1 _13\"></span>ustes <span class=\"__1 _16\"></span>de consolidaci\u00f3n pertinentes a <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ada un<span class=\"__1 _16\"></span>o<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>de los segmentos<span class=\"__1 _13\"></span> y sin transacciones interc<span class=\"__1 _13\"></span>ompa\u00f1\u00eda. - <span class=\"__1 _a_1\"> </span>El  G<span class=\"__1 _13\"></span>rupo  no <span class=\"__1 _b_1\"> </span>des<span class=\"__1 _13\"></span>glosa  en<span class=\"__1 _13\"></span>  las <span class=\"__1 _b_1\"> </span>cuentas <span class=\"__1 _b_1\"> </span>anuales <span class=\"__1 _b_1\"> </span>consolidadas <span class=\"__1 _17\"> </span>informaci\u00f3n <span class=\"__1 _b_1\"> </span>sobre <span class=\"__1 _b_1\"> </span>clientes relevantes <span class=\"__1 _b_1\"> </span>por <span class=\"__1 _b_1\"> </span>segmentos <span class=\"__1 _b_1\"> </span>al <span class=\"__1 _b_1\"> </span>no <span class=\"__1 _b_1\"> </span>suponer <span class=\"__1 _b_1\"> </span>ninguno <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>ellos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>forma <span class=\"__1 _b_1\"> </span>individualizada <span class=\"__1 _b_1\"> </span>un porcentaje superior al 10%<span class=\"__1 _13\"></span> del importe neto de la c<span class=\"__1 _13\"></span>ifra de negocios del Grupo.<span class=\"__1 _13\"></span> Al segmentar el <span class=\"__1 _13\"></span>balance consolidado deben tenerse e<span class=\"__1 _13\"></span>n cuenta los siguientes aspectos:<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>La <span class=\"__1 _13\"></span>asignaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>fondos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>comercio <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>activos <span class=\"__1 _13\"></span>int<span class=\"__1 _13\"></span>angibles <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>hace <span class=\"__1 _12\"></span>acorde <span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>lo <span class=\"__1 _13\"></span>detallado<span class=\"__1 _13\"></span> en <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>Notas <span class=\"__1 _16\"></span>8 <span class=\"__1 _16\"></span><span class=\"lsf_1\">y <span class=\"__1 _16\"></span><span class=\"ls0_1\">9. <span class=\"__1 _16\"></span>En <span class=\"__1 _16\"></span>concreto,<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>los <span class=\"__1 _16\"></span>fondos <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>comercio <span class=\"__1 _16\"></span>est\u00e1n <span class=\"__1 _16\"></span>as<span class=\"__1 _13\"></span>ignados <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>comercializaci\u00f3<span class=\"__1 _13\"></span>n </span></span>mediante <span class=\"__1 _19\"></span>red <span class=\"__1 _d\"> </span>propia <span class=\"__1 _14\"></span>(<span class=\"__1 _13\"></span>Europa), <span class=\"__1 _19\"></span>con <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>excepci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>pa<span class=\"__1 _10\"></span>rte <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>licenciatarios <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>fondo <span class=\"__1 _d\"> </span>de comercio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Poli <span class=\"__1 _13\"></span>Group. <span class=\"__1 _13\"></span>En <span class=\"__1 _13\"></span>el cas<span class=\"__1 _13\"></span>o de <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>activos <span class=\"__1 _13\"></span>intangibles <span class=\"__1 _13\"></span>asociados <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>combinaciones <span class=\"__1 _13\"></span>de negocios <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>uerdos <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>licencia<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>criterio <span class=\"__1 _14\"></span>es <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>n\u00e1logo <span class=\"__1 _13\"></span>al <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>fondos <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mercio, <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>la excepci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _10\"></span>aquellos <span class=\"__1 _16\"></span>ac<span class=\"__1 _13\"></span>uerdos <span class=\"__1 _10\"></span>en <span class=\"__1 _16\"></span>los <span class=\"__1 _10\"></span>que <span class=\"__1 _16\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>prod<span class=\"__1 _13\"></span>uctos <span class=\"__1 _16\"></span>est\u00e1n <span class=\"__1 _16\"></span>en desarrollo, <span class=\"__1 _16\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _16\"></span>clasifican bajo <span class=\"__1 _13\"></span>el s<span class=\"__1 _13\"></span>egmento <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>I+D. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>software <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>clasifica <span class=\"__1 _13\"></span>principalme<span class=\"__1 _13\"></span>nte en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>segmento<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>servic<span class=\"__1 _13\"></span>ios corporativos y fabricaci<span class=\"__1 _13\"></span>\u00f3n. - <span class=\"__1 _a_1\"> </span>Los <span class=\"__1 _12\"></span>activos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>por <span class=\"__1 _14\"></span>derechos <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>us<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>as<span class=\"__1 _13\"></span>ignados <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>os <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>egmentos <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>Comercializaci\u00f3n <span class=\"__1 _12\"></span>media<span class=\"__1 _13\"></span>nte red <span class=\"__1 _b_1\"> </span>propia <span class=\"__1 _17\"> </span>corresponden <span class=\"__1 _b_1\"> </span>a <span class=\"__1 _17\"> </span>los <span class=\"__1 _b_1\"> </span>contratos <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>arr<span class=\"__1 _13\"></span>endamiento <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>los <span class=\"__1 _b_1\"> </span>v<span class=\"__1 _13\"></span>eh\u00edculos <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _b_1\"> </span>oficinas<span class=\"__1 _55\"> </span>comerciales <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>di<span class=\"__1 _10\"></span>chas <span class=\"__1 _12\"></span>un<span class=\"__1 _13\"></span>idades <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>ne<span class=\"__1 _13\"></span>go<span class=\"__1 _10\"></span>cio. <span class=\"__1 _12\"></span>E<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>contr<span class=\"__1 _13\"></span>ato <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>sede <span class=\"__1 _12\"></span>cen<span class=\"__1 _13\"></span>tral <span class=\"__1 _13\"></span>est\u00e1 <span class=\"__1 _12\"></span>asignad<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>al segmento de Servicios c<span class=\"__1 _13\"></span>orporativos. - <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _13\"></span>inmov<span class=\"__1 _13\"></span>ilizado <span class=\"__1 _13\"></span>mater<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>al <span class=\"__1 _12\"></span>est\u00e1 <span class=\"__1 _13\"></span>may<span class=\"__1 _13\"></span>ormente <span class=\"__1 _13\"></span>asign<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span>o <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>segmento <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>Servicios <span class=\"__1 _12\"></span>corporativos <span class=\"__1 _12\"></span>y fabricaci\u00f3n, ya que los<span class=\"__1 _13\"></span> principales inmuebles son las plantas qu\u00edmicas y<span class=\"__1 _13\"></span> farmac\u00e9uticas, con la excepci\u00f3n <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>centr<span class=\"__1 _13\"></span>o <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>I+D<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>San<span class=\"__1 _13\"></span>t <span class=\"__1 _21\"></span>Feliu <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>Llo<span class=\"__1 _13\"></span>bregat <span class=\"__1 _21\"></span>(Barc<span class=\"__1 _13\"></span>el<span class=\"__1 _10\"></span>ona, <span class=\"__1 _16\"></span>Espa\u00f1<span class=\"__1 _13\"></span>a) <span class=\"__1 _21\"></span>que <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span>t\u00e1 <span class=\"__1 _21\"></span>asignado al <span class=\"__1 _12\"></span>segmento <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>Investi<span class=\"__1 _13\"></span>gaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _14\"></span>desarrollo. <span class=\"__1 _14\"></span>En <span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>N<span class=\"__1 _13\"></span>ota <span class=\"__1 _12\"></span><span class=\"ls7_1\">11</span> <span class=\"__1 _12\"></span>hay <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>\u00e1s <span class=\"__1 _13\"></span>det<span class=\"__1 _13\"></span>alle <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _13\"></span>princip<span class=\"__1 _13\"></span>ales inmuebles del Grupo<span class=\"__1 _13\"></span>, as\u00ed como de su ubicaci\u00f3n ge<span class=\"__1 _13\"></span>ogr\u00e1fica. - <span class=\"__1 _a_1\"> </span>Los inventarios (producto acabado <span class=\"__1 _16\"></span>y mercader\u00edas)<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span><span class=\"lsf_1\">y <span class=\"ls0_1\">los deudores <span class=\"__1 _16\"></span>com<span class=\"__1 _13\"></span>erciales <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>asifican en </span></span>el <span class=\"__1 _14\"></span>segme<span class=\"__1 _13\"></span>nto <span class=\"__1 _14\"></span>al <span class=\"__1 _19\"></span>que <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>orresponden <span class=\"__1 _19\"> </span>las <span class=\"__1 _19\"></span>ventas<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>producto <span class=\"__1 _19\"></span>asociadas<span class=\"__1 _13\"></span>. <span class=\"__1 _14\"></span>Las <span class=\"__1 _d\"> </span>ma<span class=\"__1 _10\"></span>terias <span class=\"__1 _19\"></span>primas<span class=\"ls9_1\">, </span>productos en curso y s<span class=\"__1 _13\"></span>emiterminados se clasifican en <span class=\"__1 _13\"></span>el segmento <span class=\"__1 _13\"></span>de servicios corporativos y<span class=\"__1 _13\"></span> fabricaci\u00f3n. - <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _19\"></span>efectivo, <span class=\"__1 _d\"> </span>los <span class=\"__1 _19\"></span>activos <span class=\"__1 _d\"> </span>financieros <span class=\"__1 _d\"> </span>(corrientes <span class=\"__1 _19\"> </span>y<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span>no <span class=\"__1 _19\"></span>corrientes)<span class=\"__1 _13\"></span> <span class=\"__1 _19\"></span><span class=\"lsf_1\">y <span class=\"__1 _19\"> </span></span>los <span class=\"__1 _d\"> </span>activos <span class=\"__1 _19\"></span>por <span class=\"__1 _d\"> </span>impuestos (diferidos <span class=\"__1 _11\"> </span>y <span class=\"__1 _17\"> </span>c<span class=\"__1 _13\"></span>orrientes) <span class=\"__1 _11\"> </span>est\u00e1n <span class=\"__1 _11\"> </span>clasificados <span class=\"__1 _11\"> </span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _17\"> </span>el <span class=\"__1 _11\"> </span>segmento<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>de <span class=\"__1 _11\"> </span>Servicios <span class=\"__1 _11\"> </span>corporativos<span class=\"__1 _12\"></span> <span class=\"__1 _17\"> </span><span class=\"ls19_1\">y </span>fabricaci\u00f3n, <span class=\"__1 _12\"></span>estos <span class=\"__1 _13\"></span>\u00faltimos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>uerdo <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>criterio <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>explicado <span class=\"__1 _13\"></span>par<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>gasto <span class=\"__1 _12\"></span>por <span class=\"__1 _13\"></span>impuesto<span class=\"__1 _13\"></span> sobre sociedades.<span class=\"__1 _13\"></span> - <span class=\"__1 _a_1\"> </span>En <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>caso <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>activo <span class=\"__1 _14\"></span>financiero <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _14\"></span>Covis <span class=\"__1 _19\"></span>(Notas <span class=\"__1 _14\"></span><span class=\"ls7_1\">12<span class=\"__1 _13\"></span></span> <span class=\"__1 _14\"></span><span class=\"lsf_1\">y <span class=\"__1 _14\"></span><span class=\"ls7_1\">15</span></span>), <span class=\"__1 _14\"></span>est\u00e1 <span class=\"__1 _14\"></span>asignad<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>segmento <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> Servicios <span class=\"__1 _14\"></span>corporativos <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>fabricaci\u00f3<span class=\"__1 _13\"></span>n, <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>l\u00ednea <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>ingresos, <span class=\"__1 _14\"></span>tal <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>ex<span class=\"__1 _13\"></span>plica <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>est<span class=\"lsc_1\">a </span>Nota. - <span class=\"__1 _a_1\"> </span>El <span class=\"__1 _d\"> </span>Grupo <span class=\"__1 _d\"> </span>no <span class=\"__1 _d\"> </span>tiene <span class=\"__1 _d\"> </span>establec<span class=\"__1 _13\"></span>ido<span class=\"__1 _10\"></span>s <span class=\"__1 _d\"> </span>criterios <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>reparto <span class=\"__1 _e\"> </span>del <span class=\"__1 _d\"> </span>Patrimonio <span class=\"__1 _d\"> </span>neto <span class=\"__1 _d\"> </span>ni <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>Pasivo <span class=\"__1 _d\"> </span>por segmentos y, por tant<span class=\"__1 _13\"></span>o, no detalla dicha informaci<span class=\"__1 _13\"></span>\u00f3n.<span class=\"__1 _55\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-56": {
   "value": "26.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Beneficio / (P\u00e9<span class=\"__1 _13\"></span>rdida) b\u00e1sico por a<span class=\"__1 _13\"></span>cc<span class=\"__1 _10\"></span>i\u00f3n<span class=\"__1 _13\"></span> </span>El beneficio <span class=\"__1 _16\"></span>b\u00e1s<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>co por acci\u00f3n <span class=\"__1 _16\"></span>se calcula como el <span class=\"__1 _16\"></span>cocie<span class=\"__1 _13\"></span>nte <span class=\"__1 _16\"></span>entre el beneficio <span class=\"__1 _16\"></span>ne<span class=\"__1 _13\"></span>to <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _16\"></span>per\u00edodo atribuible a la Sociedad D<span class=\"__1 _13\"></span>ominante y el n\u00fam<span class=\"__1 _13\"></span>ero medio ponderad<span class=\"__1 _13\"></span>o de acciones ordinarias en<span class=\"__1 _13\"></span> circulaci\u00f3n durante dicho per\u00edodo, <span class=\"__1 _16\"></span>ex<span class=\"__1 _13\"></span>cluido <span class=\"__1 _16\"></span>el n\u00famero medio <span class=\"__1 _16\"></span>de las acciones propias <span class=\"__1 _16\"></span>mante<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>das a <span class=\"__1 _16\"></span>lo largo del <span class=\"__1 _16\"></span>m<span class=\"__1 _13\"></span>ismo. <span class=\"__1 _16\"></span>Por<span class=\"__1 _13\"></span> su parte, el <span class=\"__1 _10\"></span>beneficio diluido por acci\u00f3n se calcula como el cociente en<span class=\"__1 _13\"></span>tre el <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>esultado neto del <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>er\u00edodo atribuible  a  los  accionistas  ordinar<span class=\"__1 _13\"></span>ios  y  el<span class=\"__1 _16\"></span>  n<span class=\"__1 _13\"></span>\u00famero  medio  ponderado  de  acciones  ordinar<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>as  en circulaci\u00f3n <span class=\"__1 _19\"></span>durante <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>per\u00edodo <span class=\"__1 _19\"></span>ajus<span class=\"__1 _13\"></span>tado <span class=\"__1 _14\"></span>por <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"></span>prome<span class=\"__1 _13\"></span>di<span class=\"__1 _16\"></span>o <span class=\"__1 _d\"> </span>ponderado <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>las <span class=\"__1 _19\"></span>acci<span class=\"__1 _13\"></span>on<span class=\"__1 _10\"></span>es <span class=\"__1 _14\"></span>ord<span class=\"__1 _13\"></span>inarias <span class=\"__1 _14\"></span>que<span class=\"__1 _13\"></span> ser\u00edan <span class=\"__1 _13\"></span>emitidas s<span class=\"__1 _13\"></span>i se <span class=\"__1 _13\"></span>convirtieran <span class=\"__1 _13\"></span>todas <span class=\"__1 _13\"></span>las acc<span class=\"__1 _13\"></span>iones o<span class=\"__1 _13\"></span>rdina<span class=\"__1 _10\"></span>rias <span class=\"__1 _13\"></span>potenciales <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>acciones <span class=\"__1 _13\"></span>ordinarias d<span class=\"__1 _13\"></span>e la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _12\"></span>Domin<span class=\"__1 _13\"></span>an<span class=\"__1 _10\"></span>te. <span class=\"__1 _13\"></span>A <span class=\"__1 _12\"></span>estos <span class=\"__1 _12\"></span>efectos, <span class=\"__1 _13\"></span>se <span class=\"__1 _12\"></span>considera <span class=\"__1 _12\"></span>que <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>onversi\u00f3n <span class=\"__1 _13\"></span>tiene <span class=\"__1 _12\"></span>lugar <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _13\"></span>comienzo <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l per\u00edodo <span class=\"__1 _12\"></span>o <span class=\"__1 _12\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>m<span class=\"__1 _13\"></span>omento <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>em<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>si\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>ciones <span class=\"__1 _12\"></span>ordinarias <span class=\"__1 _12\"></span>potenci<span class=\"__1 _13\"></span>ales <span class=\"__1 _12\"></span>si <span class=\"__1 _12\"></span>\u00e9stas <span class=\"__1 _12\"></span>se <span class=\"__1 _14\"></span>hubiesen puesto en circulaci\u00f3n d<span class=\"__1 _13\"></span>urante el propio per\u00edodo. <span class=\"__1 _13\"></span> A <span class=\"ls0_1\">31 de diciem<span class=\"__1 _13\"></span>bre de 2024 y 2023, no <span class=\"__1 _13\"></span>hab\u00eda ning\u00fan instrumento fi<span class=\"__1 _13\"></span>nanciero con efectos dilutivos.<span class=\"__1 _13\"></span> </span>De acuerdo con ello:<span class=\"__1 _13\"></span> 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Resultado ne<span class=\"__1 _10\"></span>to del ejercicio (<span class=\"__1 _16\"></span>mi<span class=\"__1 _13\"></span>le<span class=\"__1 _16\"></span>s de euros) 10.147  (38.474) N\u00ba medio ponder<span class=\"__1 _16\"></span>ado de acciones ordina<span class=\"__1 _10\"></span>rias disponibles (*) 211.437  211.437  N\u00ba medio ponder<span class=\"__1 _16\"></span>ado de acciones diluidas (**) 211.437  211.437  Beneficio b\u00e1sico<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>por<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ac<span class=\"__1 _10\"></span>ci\u00f3n (euros<span class=\"__1 _10\"></span>) 0,05  (0,18) Beneficio diluido <span class=\"__1 _16\"></span>por <span class=\"__1 _13\"></span>acc<span class=\"__1 _16\"></span>i\u00f3n (euros) 0,05  (0,18) (*) N\u00famero de ac<span class=\"__1 _10\"></span>ciones emitida<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> d<span class=\"__1 _16\"></span>educidas las acciones en au<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>ocar<span class=\"__1 _16\"></span>tera<span class=\"__1 _13\"></span> (**) N\u00famero medio de<span class=\"__1 _16\"></span> acciones ordinar<span class=\"__1 _10\"></span>ias disponibles<span class=\"fs0_1\"> </span>De acuerdo con lo <span class=\"__1 _13\"></span>descrito en la Nota <span class=\"lsc_1\">16</span>, durante el ejercicio 2<span class=\"__1 _13\"></span>024 se han creado <span class=\"__1 _13\"></span>4.074.994 acciones nuevas de la Soc<span class=\"__1 _13\"></span>iedad Dominante en la <span class=\"__1 _13\"></span>ampliaci<span class=\"lsc_1\">\u00f3n</span> de capital con<span class=\"__1 _13\"></span> fecha 12 de junio de 20<span class=\"__1 _13\"></span>24<span class=\"ls9_1\">. </span>Durante el <span class=\"__1 _11\"> </span>ejercicio<span class=\"__1 _13\"></span> <span class=\"__1 _17\"> </span>2023<span class=\"ls9_1\">, <span class=\"__1 _11\"> </span></span>c<span class=\"__1 _13\"></span>omo <span class=\"__1 _11\"> </span>consecuencia <span class=\"__1 _18\"> </span>del <span class=\"__1 _11\"> </span>aument<span class=\"__1 _13\"></span>o <span class=\"__1 _17\"> </span>de <span class=\"__1 _18\"> </span>capital <span class=\"__1 _11\"> </span>l<span class=\"__1 _13\"></span>ibe<span class=\"__1 _10\"></span>rado <span class=\"__1 _18\"> </span>a <span class=\"__1 _11\"> </span>trav<span class=\"__1 _13\"></span>\u00e9s <span class=\"__1 _17\"> </span>del <span class=\"__1 _11\"> </span>c<span class=\"__1 _13\"></span>ual <span class=\"__1 _11\"> </span>se instrumentaliz\u00f3 <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>progr<span class=\"__1 _13\"></span>ama <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>videndo <span class=\"__1 _e\"> </span>flexible, <span class=\"__1 _e\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>crea<span class=\"__1 _13\"></span>ron <span class=\"__1 _e\"> </span>27.878.356 <span class=\"__1 _e\"> </span>acc<span class=\"__1 _13\"></span>iones <span class=\"__1 _d\"> </span>nuevas<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>la Sociedad Dominante <span class=\"__1 _13\"></span>en las respectivas ampliacion<span class=\"__1 _13\"></span>es de capital con fecha 7 y 12 <span class=\"__1 _13\"></span>de junio d<span class=\"__1 _13\"></span>e 2023. De <span class=\"__1 _13\"></span>ac<span class=\"__1 _13\"></span>uerdo <span class=\"__1 _13\"></span>con<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>lo <span class=\"__1 _12\"></span>estab<span class=\"__1 _13\"></span>lecido <span class=\"__1 _13\"></span>en <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>NIC <span class=\"__1 _12\"></span>33<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>estas <span class=\"__1 _12\"></span>ampliaciones <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>capital <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>han <span class=\"__1 _12\"></span>tenido <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>cuenta<span class=\"__1 _13\"></span> para <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>beneficio <span class=\"__1 _14\"></span>por <span class=\"__1 _19\"></span>acci\u00f3n <span class=\"__1 _14\"></span>corr<span class=\"__1 _13\"></span>espondiente <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>ejercicio <span class=\"__1 _14\"></span>20<span class=\"__1 _13\"></span>23<span class=\"ls9_1\">, <span class=\"__1 _12\"></span></span>cuyo <span class=\"__1 _14\"></span>va<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>or <span class=\"__1 _14\"></span>ha <span class=\"__1 _14\"></span>in<span class=\"__1 _13\"></span>crementado <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>-0,18 euros  por <span class=\"__1 _e\"> </span>acc<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span>  (-<span class=\"ls7_1\">0,<span class=\"lsc_1\">20</span></span>  euros  por <span class=\"__1 _e\"> </span>acci\u00f3n  de  acuerdo  con <span class=\"__1 _e\"> </span>lo  publicado <span class=\"__1 _b_1\"> </span>en  las  cuentas <span class=\"__1 _e\"> </span>anual<span class=\"__1 _13\"></span>es<span class=\"__1 _10\"></span> consolidadas de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> ejercicio t<span class=\"__1 _13\"></span>ermi<span class=\"__1 _10\"></span>nado e<span class=\"__1 _13\"></span><span class=\"ls10_1\">l <span class=\"__1 _16\"></span><span class=\"ls0_1\">31 <span class=\"__1 _13\"></span>de diciembre de 2023)<span class=\"__1 _13\"></span>. </span></span>Finalmente, <span class=\"__1 _13\"></span>el c\u00e1<span class=\"__1 _13\"></span>lculo del <span class=\"__1 _13\"></span>beneficio <span class=\"__1 _13\"></span>consolidado <span class=\"__1 _13\"></span>por ac<span class=\"__1 _13\"></span>ci\u00f3n diluido <span class=\"__1 _13\"></span>considera <span class=\"__1 _13\"></span>el benefic<span class=\"__1 _13\"></span>io consolidado<span class=\"__1 _14\"></span> del <span class=\"__1 _14\"></span>ejercicio <span class=\"__1 _14\"></span>atribuible <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Socieda<span class=\"__1 _13\"></span>d <span class=\"__1 _12\"></span>Do<span class=\"__1 _13\"></span>minante, <span class=\"__1 _14\"></span>excluido <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>gasto <span class=\"__1 _14\"></span>devengado <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>instrumentos<span class=\"__1 _13\"></span> financieros convertib<span class=\"__1 _13\"></span>les en acciones, netos de su efect<span class=\"__1 _13\"></span>o fiscal, s<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span> los hubiera.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs9be\"><div class=\"t_1 m0_1 x62 h15_1 y7df ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Compromisos adquiridos<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs9be\"><div class=\"t_1 m0_1 x1_1 h1_1 y7e0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Como consecuencia de las actividades de investigaci\u00f3n y desarrollo que efect\u00faa el <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo, <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ierre de </div></div><div class=\"c_1 w1_1 h0_1 gs9be\"><div class=\"t_1 m0_1 x1_1 h1_1 y7e1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">los <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _13\"></span>2024 <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>2023 <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>encontraban <span class=\"__1 _12\"></span>susc<span class=\"__1 _13\"></span>ritos <span class=\"__1 _13\"></span>acuerdos <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>firme <span class=\"__1 _12\"></span>para <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>realizaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>dichas </div></div><div class=\"c_1 w1_1 h0_1 gs9be\"><div class=\"t_1 m0_1 x1_1 h1_1 y7e2 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">actividades <span class=\"__1 _16\"></span>por <span class=\"__1 _10\"></span>importe <span class=\"__1 _16\"></span>de <span class=\"ls7_1\">74,5</span> <span class=\"__1 _21\"></span><span class=\"lsf_1\">y <span class=\"__1 _16\"></span><span class=\"ls7_1\">67<span class=\"ls0_1\">,1 <span class=\"__1 _16\"></span>mi<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>lones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>eur<span class=\"__1 _13\"></span>os, <span class=\"__1 _16\"></span>respectivamente<span class=\"__1 _13\"></span>, <span class=\"__1 _21\"></span>que <span class=\"__1 _10\"></span>habr\u00edan <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ati<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>facerse </span></span></span></div></div><div class=\"c_1 w1_1 h0_1 gs9be\"><div class=\"t_1 m0_1 x1_1 h1_1 y35e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en ejercicios futuros.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c0\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"__1 _14\"></span><span class=\"ls0_1\">31 <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2024<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>el<span class=\"__1 _16\"></span> <span class=\"__1 _14\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _14\"></span>tiene <span class=\"__1 _14\"></span>formalizados <span class=\"__1 _14\"></span>diversos <span class=\"__1 _14\"></span>ava<span class=\"__1 _13\"></span>les <span class=\"__1 _12\"></span>fr<span class=\"__1 _13\"></span>ente <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>administraci\u00f3n </span></div></div><div class=\"c_1 w1_1 h0_1 gs9c0\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">p\u00fablica <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>frente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>terceros <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>15,1m<span class=\"__1 _13\"></span>illones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>(1<span class=\"ls7_1\">3,</span>3 </div></div><div class=\"c_1 w1_1 h0_1 gs9c0\"><div class=\"t_1 m0_1 x1_1 h1_1 y127_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">millones de euros <span class=\"__1 _13\"></span>a 31 de diciembre de 202<span class=\"__1 _13\"></span>3<span class=\"lsd_1\">).</span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c0\"><div class=\"t_1 m0_1 x1_1 h1_1 y128_1 ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"__1 _13\"></span><span class=\"ls0_1\">31 <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>2024 <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>2023, <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>exist\u00edan <span class=\"__1 _12\"></span>compromisos <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>compra <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>inmo<span class=\"__1 _13\"></span>vili<span class=\"__1 _10\"></span>zado <span class=\"__1 _13\"></span>ma<span class=\"__1 _13\"></span>terial <span class=\"__1 _13\"></span>de </span></div></div><div class=\"c_1 w1_1 h0_1 gs9c0\"><div class=\"t_1 m0_1 x1_1 h1_1 y129_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">importe significativo.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c0\"><div class=\"t_1 m0_1 x1_1 h1_1 yfa_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los compromisos adq<span class=\"__1 _13\"></span>uiridos por el Grupo en concepto<span class=\"__1 _13\"></span> de arrendamientos se detallan e<span class=\"__1 _13\"></span>n la Nota <span class=\"__1 _13\"></span><span class=\"lsc_1\">10</span>. </div></div><div class=\"c_1 w1_1 h0_1 gs9c0\"><div class=\"t_1 m0_1 x62 h15_1 yfb_1 ff2_1 fs0_1 fc0_1 sc0_1 lsa_1 ws0_1\">b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Pasivos contingent<span class=\"__1 _13\"></span>es </span></div></div><div class=\"c_1 w1_1 h0_1 gs9c0\"><div class=\"t_1 m0_1 x1_1 h1_1 yfc_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">No <span class=\"__1 _13\"></span>existen <span class=\"__1 _12\"></span>otros <span class=\"__1 _12\"></span>pasivos <span class=\"__1 _12\"></span>contingentes <span class=\"__1 _12\"></span>adicion<span class=\"__1 _13\"></span>ales <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>mencionados <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>notas <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>estas <span class=\"__1 _12\"></span>cuentas<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c0\"><div class=\"t_1 m0_1 x1_1 h1_1 y2e6 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">anuales consolidadas (<span class=\"__1 _13\"></span>pagos relaciona<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s con la <span class=\"__1 _13\"></span>adquisici\u00f3n de activos intangibl<span class=\"__1 _13\"></span>es<span class=\"lse_1\">, </span>Nota 9<span class=\"lsd_1\">).</span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "a)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Compromisos adquiridos<span class=\"__1 _13\"></span> </span>Como consecuencia de las actividades de investigaci\u00f3n y desarrollo que efect\u00faa el <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>upo, <span class=\"__1 _16\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ierre de los <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _13\"></span>2024 <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>2023 <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>encontraban <span class=\"__1 _12\"></span>susc<span class=\"__1 _13\"></span>ritos <span class=\"__1 _13\"></span>acuerdos <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>firme <span class=\"__1 _12\"></span>para <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>realizaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>dichas actividades <span class=\"__1 _16\"></span>por <span class=\"__1 _10\"></span>importe <span class=\"__1 _16\"></span>de <span class=\"ls7_1\">74,5</span> <span class=\"__1 _21\"></span><span class=\"lsf_1\">y <span class=\"__1 _16\"></span><span class=\"ls7_1\">67<span class=\"ls0_1\">,1 <span class=\"__1 _16\"></span>mi<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>lones <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>eur<span class=\"__1 _13\"></span>os, <span class=\"__1 _16\"></span>respectivamente<span class=\"__1 _13\"></span>, <span class=\"__1 _21\"></span>que <span class=\"__1 _10\"></span>habr\u00edan <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>ati<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>facerse </span></span></span>en ejercicios futuros.<span class=\"__1 _13\"></span> A <span class=\"__1 _14\"></span><span class=\"ls0_1\">31 <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>2024<span class=\"__1 _13\"></span>, <span class=\"__1 _14\"></span>el<span class=\"__1 _16\"></span> <span class=\"__1 _14\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _14\"></span>tiene <span class=\"__1 _14\"></span>formalizados <span class=\"__1 _14\"></span>diversos <span class=\"__1 _14\"></span>ava<span class=\"__1 _13\"></span>les <span class=\"__1 _12\"></span>fr<span class=\"__1 _13\"></span>ente <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>administraci\u00f3n </span>p\u00fablica <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>frente <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>terceros <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>importe <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>15,1m<span class=\"__1 _13\"></span>illones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>(1<span class=\"ls7_1\">3,</span>3 millones de euros <span class=\"__1 _13\"></span>a 31 de diciembre de 202<span class=\"__1 _13\"></span>3<span class=\"lsd_1\">).</span> A <span class=\"__1 _13\"></span><span class=\"ls0_1\">31 <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>2024 <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>2023, <span class=\"__1 _12\"></span>no <span class=\"__1 _13\"></span>exist\u00edan <span class=\"__1 _12\"></span>compromisos <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>compra <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>inmo<span class=\"__1 _13\"></span>vili<span class=\"__1 _10\"></span>zado <span class=\"__1 _13\"></span>ma<span class=\"__1 _13\"></span>terial <span class=\"__1 _13\"></span>de </span>importe significativo.<span class=\"__1 _13\"></span> Los compromisos adq<span class=\"__1 _13\"></span>uiridos por el Grupo en concepto<span class=\"__1 _13\"></span> de arrendamientos se detallan e<span class=\"__1 _13\"></span>n la Nota <span class=\"__1 _13\"></span><span class=\"lsc_1\">10</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Pasivos contingent<span class=\"__1 _13\"></span>es </span>No <span class=\"__1 _13\"></span>existen <span class=\"__1 _12\"></span>otros <span class=\"__1 _12\"></span>pasivos <span class=\"__1 _12\"></span>contingentes <span class=\"__1 _12\"></span>adicion<span class=\"__1 _13\"></span>ales <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>mencionados <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>notas <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>estas <span class=\"__1 _12\"></span>cuentas<span class=\"__1 _13\"></span> anuales consolidadas (<span class=\"__1 _13\"></span>pagos relaciona<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s con la <span class=\"__1 _13\"></span>adquisici\u00f3n de activos intangibl<span class=\"__1 _13\"></span>es<span class=\"lse_1\">, </span>Nota 9<span class=\"lsd_1\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-58": {
   "value": "b)<span class=\"ls0_1\"> <span class=\"__1 _22\"> </span>Pasivos contingent<span class=\"__1 _13\"></span>es </span>No <span class=\"__1 _13\"></span>existen <span class=\"__1 _12\"></span>otros <span class=\"__1 _12\"></span>pasivos <span class=\"__1 _12\"></span>contingentes <span class=\"__1 _12\"></span>adicion<span class=\"__1 _13\"></span>ales <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>mencionados <span class=\"__1 _12\"></span>en <span class=\"__1 _13\"></span>las <span class=\"__1 _12\"></span>notas <span class=\"__1 _12\"></span>de <span class=\"__1 _13\"></span>estas <span class=\"__1 _12\"></span>cuentas<span class=\"__1 _13\"></span> anuales consolidadas (<span class=\"__1 _13\"></span>pagos relaciona<span class=\"__1 _13\"></span>do<span class=\"__1 _10\"></span>s con la <span class=\"__1 _13\"></span>adquisici\u00f3n de activos intangibl<span class=\"__1 _13\"></span>es<span class=\"lse_1\">, </span>Nota 9<span class=\"lsd_1\">).</span> c)<span class=\"ls0_1\"> <span class=\"__1 _20\"> </span>Activos contingent<span class=\"__1 _13\"></span>es </span>A <span class=\"ls0_1\">31 de diciem<span class=\"__1 _13\"></span>bre de 2024 y 2023 no <span class=\"__1 _13\"></span>existen activos contingentes<span class=\"__1 _13\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-57": {
   "value": "28.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Operaciones con p<span class=\"__1 _13\"></span>artes vinculadas<span class=\"__1 _13\"></span> </span>Las  operaciones  entre  la  Sociedad  Dominante  y  sus  sociedades  dependientes,  que  son  partes vinculadas, <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>sido <span class=\"__1 _13\"></span>elimin<span class=\"__1 _13\"></span>adas en <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>l proc<span class=\"__1 _13\"></span>eso <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>consolidaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>no <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>desglos<span class=\"__1 _13\"></span>an <span class=\"__1 _13\"></span>en est<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>nota. <span class=\"__1 _13\"></span>Las operaciones <span class=\"__1 _16\"></span>entre la <span class=\"__1 _21\"></span>Socied<span class=\"__1 _13\"></span>ad <span class=\"__1 _21\"></span>Domi<span class=\"__1 _13\"></span>na<span class=\"__1 _10\"></span>nte <span class=\"__1 _16\"></span>y <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>us <span class=\"__1 _21\"></span>socie<span class=\"__1 _13\"></span>dades <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>ependientes <span class=\"__1 _16\"></span>se <span class=\"__1 _16\"></span>desglosan en<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>esta<span class=\"__1 _13\"></span>dos financieros individua<span class=\"__1 _13\"></span>les. Durante <span class=\"__1 _18\"> </span>los <span class=\"__1 _18\"> </span>ejerc<span class=\"__1 _13\"></span>icios <span class=\"__1 _18\"> </span>2024 <span class=\"__1 _18\"> </span>y <span class=\"__1 _18\"> </span>2023<span class=\"__1 _13\"></span>, <span class=\"__1 _11\"> </span>las <span class=\"__1 _18\"> </span>socie<span class=\"__1 _13\"></span>dades <span class=\"__1 _11\"> </span>de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _18\"> </span>Grupo <span class=\"__1 _18\"> </span>han <span class=\"__1 _18\"> </span>re<span class=\"__1 _13\"></span>alizado <span class=\"__1 _11\"> </span>las <span class=\"__1 _18\"> </span>si<span class=\"__1 _13\"></span>guientes transacciones <span class=\"__1 _13\"></span>con part<span class=\"__1 _13\"></span>es vinc<span class=\"__1 _13\"></span>ul<span class=\"__1 _10\"></span>adas<span class=\"__1 _13\"></span>, man<span class=\"__1 _13\"></span>teni\u00e9ndose <span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>31 de <span class=\"__1 _13\"></span>diciembre <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>2024 y<span class=\"__1 _13\"></span> 2023<span class=\"__1 _13\"></span> los <span class=\"__1 _13\"></span>saldos <span class=\"__1 _13\"></span>a continuaci\u00f3n detallados:<span class=\"__1 _13\"></span> Miles de Euros Transacciones Saldos - Deudor <span class=\"__1 _16\"></span>/<span class=\"__1 _13\"></span> (Ac<span class=\"__1 _10\"></span>reedor) Sociedad Parte vinculada Concepto Ejercicio Transacciones<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>- Pasivo por Comerciales Ingresos/(Gast<span class=\"__1 _10\"></span>os) arrendamientos<span class=\"__1 _16\"></span> 2024<span class=\"ls0_1\"> </span> (3.293)  -  (28.188) Almirall, S.A.  Sinkasen, S.L.U. Arrendamientos<span class=\"__1 _10\"></span>  2023<span class=\"ls0_1\"> </span> (3.185)  -  (30.898) 2024<span class=\"ls0_1\"> </span>129<span class=\"ls0_1\"> </span>126<span class=\"ls0_1\"> </span> - Almirall, S.A.  Sinkasen, S.L.U. Refacturaci\u00f3n obr<span class=\"__1 _10\"></span>as  2023<span class=\"ls0_1\"> </span>54<span class=\"ls0_1\"> </span>38<span class=\"ls0_1\"> </span> - 2024<span class=\"ls0_1\"> </span> <span class=\"ls4_1\">(49)</span>  <span class=\"ls4_1\">(49)</span>  - Almirall, S.A.  Grupo Corp<span class=\"__1 _10\"></span>orativo Landon, S<span class=\"__1 _10\"></span>.L.  Otros 2023<span class=\"ls0_1\"> </span>8  -  - La <span class=\"__1 _12\"></span>se<span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>entral <span class=\"__1 _12\"></span>del<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>(Nota <span class=\"__1 _14\"></span><span class=\"ls7_1\">10</span>) <span class=\"__1 _12\"></span>est\u00e1<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>arrendada <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>S<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>nkasen <span class=\"__1 _14\"></span>S.L.U, <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _12\"></span>entidad <span class=\"__1 _14\"></span>vinculada <span class=\"__1 _14\"></span>cuyo \u00fanico accion<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>sta es <span class=\"__1 _13\"></span>Grupo Corporativo <span class=\"__1 _13\"></span>Landon, S.L<span class=\"__1 _13\"></span>. El <span class=\"__1 _13\"></span>contrato de arren<span class=\"__1 _13\"></span>damiento se r<span class=\"__1 _13\"></span>en<span class=\"__1 _10\"></span>ov\u00f3 en <span class=\"__1 _13\"></span>enero de 2023 por un p<span class=\"__1 _13\"></span>eriodo de diez a\u00f1os, hasta e<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> 31 de di<span class=\"__1 _13\"></span>ciembre de 2032. <span class=\"__1 _13\"></span> Las transacciones con <span class=\"__1 _13\"></span>partes vinculadas tienen lugar <span class=\"__1 _13\"></span>a precio de mercado.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs9c2\"><div class=\"t_1 m0_1 x1_1 h1_1 y7f3 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las transacciones con <span class=\"__1 _13\"></span>partes vinculadas tienen lugar <span class=\"__1 _13\"></span>a precio de mercado.<span class=\"__1 _13\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-59": {
   "value": "29.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Retribuciones al<span class=\"__1 _13\"></span> Consejo de Administraci\u00f3n y a lo<span class=\"__1 _13\"></span>s Alta Di<span class=\"__1 _13\"></span>recci\u00f3n  </span>El <span class=\"__1 _13\"></span>importe <span class=\"__1 _12\"></span>devengado <span class=\"__1 _12\"></span>durante <span class=\"__1 _13\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>ejercicios <span class=\"__1 _12\"></span>2024 <span class=\"__1 _12\"></span>y <span class=\"__1 _13\"></span>2023 <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>miembros<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>actuales <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>anteriores <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l Consejo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>Administrac<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>Soc<span class=\"__1 _13\"></span>iedad <span class=\"__1 _13\"></span>Dominant<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>por <span class=\"__1 _12\"></span>todos <span class=\"__1 _12\"></span>los <span class=\"__1 _12\"></span>concept<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>retribut<span class=\"__1 _13\"></span>ivos <span class=\"__1 _13\"></span>(sueldos, gratificaciones, <span class=\"__1 _16\"></span>dietas, <span class=\"__1 _16\"></span>re<span class=\"__1 _13\"></span>tribuciones <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>es<span class=\"__1 _13\"></span>pecie, <span class=\"__1 _21\"></span>segur<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>vida, <span class=\"__1 _16\"></span>indemnizac<span class=\"__1 _13\"></span>iones, <span class=\"__1 _21\"></span>planes <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>incentivo y <span class=\"__1 _14\"></span>aportaci\u00f3n <span class=\"__1 _12\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>seguridad <span class=\"__1 _14\"></span>social) <span class=\"__1 _14\"></span>ha <span class=\"__1 _12\"></span>asc<span class=\"__1 _13\"></span>endido <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>2.858 <span class=\"__1 _14\"></span><span class=\"lsf_1\">y <span class=\"__1 _12\"></span></span>2.517 <span class=\"__1 _14\"></span>miles <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>euros, <span class=\"__1 _14\"></span>respectivamente. Existen seguros de vida devengados por un importe de 3 miles de euros en 2024 (2 miles de euros en 20<span class=\"ls0_1\">23<span class=\"lsd_1\">).</span> </span>Durante el ejercicio 202<span class=\"__1 _13\"></span>4, se han devengado primas de seguro de responsabilida<span class=\"__1 _13\"></span>d civil por importe de 230<span class=\"ls0_1\"> <span class=\"__1 _21\"></span>m<span class=\"__1 _13\"></span>iles <span class=\"__1 _21\"></span>de <span class=\"__1 _21\"></span>euros <span class=\"__1 _16\"></span>(<span class=\"__1 _13\"></span>2<span class=\"ls7_1\">49</span> <span class=\"__1 _21\"></span>miles <span class=\"__1 _16\"></span>de <span class=\"__1 _21\"></span>euros <span class=\"__1 _16\"></span><span class=\"ls7_1\">en<span class=\"ls0_1\"> <span class=\"__1 _16\"></span><span class=\"ls7_1\">20<span class=\"__1 _13\"></span><span class=\"ls0_1\">23) <span class=\"__1 _21\"></span>que <span class=\"__1 _21\"></span>c<span class=\"__1 _13\"></span>ubren <span class=\"__1 _21\"></span>posibles <span class=\"__1 _16\"></span>da\u00f1os <span class=\"__1 _16\"></span>ocas<span class=\"__1 _13\"></span>ionados <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>el <span class=\"__1 _21\"></span>ejercici<span class=\"__1 _13\"></span>o </span></span></span></span></span>de sus cargos a los <span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>embros del<span class=\"__1 _13\"></span> Consejo de Administraci\u00f3n y de l<span class=\"__1 _13\"></span>a Alta Direcci\u00f3n.<span class=\"__1 _13\"></span> Adicionalmente la retribuci\u00f3n devengada, satisfecha y no sati<span class=\"__1 _10\"></span>sfecha, por el Consejo de A<span class=\"__1 _10\"></span>dministraci\u00f3n<span class=\"__1 _13\"></span> de la <span class=\"__1 _16\"></span>Soc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>edad Dominante en <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>ncepto <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>pl<span class=\"__1 _13\"></span>an<span class=\"__1 _10\"></span>es plurianuales de <span class=\"__1 _10\"></span>incentivo y fidelizaci\u00f3n <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>P<span class=\"__1 _13\"></span>lan <span class=\"__1 _16\"></span>SEU<span class=\"__1 _13\"></span>S<span class=\"__1 _13\"></span> y PSP <span class=\"__1 _16\"></span>(v<span class=\"__1 _13\"></span>\u00e9ase <span class=\"__1 _16\"></span>Not<span class=\"__1 _13\"></span>a <span class=\"__1 _10\"></span>5-<span class=\"lsf_1\">s)</span>)<span class=\"lse_1\">, </span>ha ascendido <span class=\"__1 _10\"></span>a 739 miles de euros en<span class=\"__1 _10\"></span> 2024 (<span class=\"ls7_1\">615</span> miles de<span class=\"__1 _16\"></span> euros en 2023). El saldo a c<span class=\"__1 _13\"></span>ierre del ejercicio <span class=\"__1 _13\"></span>de la provisi\u00f3n por <span class=\"__1 _13\"></span>dichos planes <span class=\"__1 _13\"></span>asciende a <span class=\"__1 _13\"></span>1.0<span class=\"ls7_1\">94</span> <span class=\"__1 _13\"></span>miles de euros <span class=\"__1 _13\"></span>en 2024<span class=\"__1 _13\"></span> No <span class=\"__1 _d\"> </span>existen <span class=\"__1 _d\"> </span>otros <span class=\"__1 _d\"> </span>comprom<span class=\"__1 _13\"></span>isos <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>materia <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>pensiones <span class=\"__1 _d\"> </span>contra\u00eddos<span class=\"__1 _13\"></span> <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>on <span class=\"__1 _d\"> </span>los <span class=\"__1 _d\"> </span>actuales <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>anteriores componentes <span class=\"__1 _13\"></span>del Consejo <span class=\"__1 _13\"></span>de Administraci\u00f3n d<span class=\"__1 _13\"></span>e la Soc<span class=\"__1 _13\"></span>ied<span class=\"__1 _10\"></span>ad Do<span class=\"__1 _13\"></span>minante al <span class=\"__1 _12\"></span>31 de <span class=\"__1 _13\"></span>diciembre de <span class=\"__1 _13\"></span>2024 y<span class=\"__1 _13\"></span> 2023<span class=\"ls0_1\">. </span>El <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _14\"></span>ha <span class=\"__1 _14\"></span>incluido <span class=\"__1 _19\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>determinaci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>miembros <span class=\"__1 _19\"></span>Alta <span class=\"__1 _14\"></span>D<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>recci\u00f3n <span class=\"__1 _19\"></span>a <span class=\"__1 _14\"></span>efectos <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>as <span class=\"__1 _14\"></span>cuentas anuales consolidadas a <span class=\"__1 _13\"></span>los integrantes del Comit\u00e9 d<span class=\"__1 _13\"></span>e Direcci\u00f3n mientras no form<span class=\"__1 _13\"></span>en parte del Consejo de <span class=\"ls0_1\">Administraci\u00f3n<span class=\"__1 _13\"></span>. </span>El <span class=\"__1 _14\"></span>importe <span class=\"__1 _14\"></span>devengado <span class=\"__1 _14\"></span>durante <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>ejercicios <span class=\"__1 _19\"></span>2024 <span class=\"__1 _14\"></span>y <span class=\"__1 _14\"></span>2023 <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>Alta <span class=\"__1 _14\"></span>Direcci\u00f3n, <span class=\"__1 _14\"></span>no <span class=\"__1 _14\"></span>integrantes <span class=\"__1 _14\"></span>del Consejo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>Ad<span class=\"__1 _13\"></span>mi<span class=\"__1 _10\"></span>nistraci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>Sociedad <span class=\"__1 _13\"></span>Dominant<span class=\"__1 _13\"></span>e, <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>todos <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>conceptos<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>retributivos <span class=\"__1 _13\"></span>(sueldos, gratificaciones, <span class=\"__1 _13\"></span>dietas, <span class=\"__1 _13\"></span>retribucio<span class=\"__1 _13\"></span>nes en <span class=\"__1 _13\"></span>espec<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>e, <span class=\"__1 _13\"></span>indemnizaci<span class=\"__1 _13\"></span>ones, p<span class=\"__1 _13\"></span>lanes d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>incentivo <span class=\"__1 _13\"></span>y a<span class=\"__1 _13\"></span>portaci\u00f3n <span class=\"__1 _13\"></span>a la <span class=\"__1 _13\"></span>seguridad <span class=\"__1 _12\"></span>social) <span class=\"__1 _13\"></span>ha <span class=\"__1 _12\"></span>ascendido<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span><span class=\"ls7_1\">a <span class=\"__1 _13\"></span><span class=\"lsc_1\">6.</span>19</span>6 <span class=\"__1 _13\"></span><span class=\"lsf_1\">y <span class=\"__1 _13\"></span></span>6.8<span class=\"ls7_1\">83</span> <span class=\"__1 _12\"></span>mil<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros, <span class=\"__1 _13\"></span>respectiva<span class=\"__1 _13\"></span>mente. <span class=\"__1 _13\"></span>Ex<span class=\"__1 _13\"></span>isten <span class=\"__1 _13\"></span>seguros de vida devengados <span class=\"__1 _13\"></span>por un importe de <span class=\"lsc_1\">17</span> miles de eur<span class=\"__1 _13\"></span>os en 2024 (13 miles d<span class=\"__1 _13\"></span>e euros en 2023<span class=\"lsd_1\">).</span> Adicionalmente, l<span class=\"__1 _13\"></span>a retribuci\u00f3n devenga<span class=\"__1 _13\"></span>da, satisfecha y<span class=\"__1 _13\"></span> no satisfecha, por l<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>Alta Direcc<span class=\"__1 _13\"></span>i\u00f3n del Grupo en <span class=\"__1 _13\"></span>concept<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>planes <span class=\"__1 _12\"></span>plurianual<span class=\"__1 _13\"></span>es <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>i<span class=\"__1 _13\"></span>ncentivo <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>fidelizaci\u00f3n <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>Plan <span class=\"__1 _12\"></span>SEUS <span class=\"__1 _12\"></span>ha <span class=\"__1 _12\"></span>asc<span class=\"__1 _13\"></span>endido <span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>1.502 <span class=\"__1 _12\"></span><span class=\"lsf_1\">y </span>1.3<span class=\"lsc_1\">26<span class=\"ls0_1\"> <span class=\"__1 _13\"></span>miles <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>2<span class=\"__1 _13\"></span>024 y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2023, <span class=\"__1 _13\"></span>respectivamente. <span class=\"__1 _13\"></span>El <span class=\"__1 _13\"></span>saldo <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>ci<span class=\"__1 _13\"></span>erre <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>la <span class=\"__1 _13\"></span>provisi\u00f3n </span></span>por dichos planes asc<span class=\"__1 _13\"></span>iende a 4.179 miles d<span class=\"__1 _13\"></span>e euros en 2024 (4.283 m<span class=\"__1 _13\"></span>iles de euros en 2023<span class=\"lsd_1\">).</span> No <span class=\"__1 _14\"></span>existen <span class=\"__1 _14\"></span>otros <span class=\"__1 _14\"></span>compromi<span class=\"__1 _13\"></span>sos <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>mat<span class=\"__1 _13\"></span>eria <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>ensiones <span class=\"__1 _14\"></span>contra\u00eddos <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>los <span class=\"__1 _19\"></span>Alta<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>Di<span class=\"__1 _10\"></span>recci\u00f3n <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>31 <span class=\"__1 _14\"></span>de diciembre de 202<span class=\"__1 _13\"></span>4 y 2023. Los <span class=\"__1 _d\"> </span>miembros <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _d\"> </span>Consejo <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>A<span class=\"__1 _13\"></span>dministraci\u00f3n <span class=\"__1 _d\"> </span>y <span class=\"__1 _d\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>los <span class=\"__1 _e\"> </span>Alta <span class=\"__1 _d\"> </span>D<span class=\"__1 _13\"></span>irecci\u00f3n <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"> </span>Gru<span class=\"__1 _13\"></span>po <span class=\"__1 _d\"> </span>no <span class=\"__1 _d\"> </span>han <span class=\"__1 _d\"> </span>recibid<span class=\"__1 _13\"></span>o acciones <span class=\"__1 _13\"></span>ni <span class=\"__1 _12\"></span>opcio<span class=\"__1 _13\"></span>nes <span class=\"__1 _13\"></span>sobre <span class=\"__1 _12\"></span>acciones <span class=\"__1 _12\"></span>durante <span class=\"__1 _14\"></span>los <span class=\"__1 _13\"></span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cios <span class=\"__1 _12\"></span>2024 <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>2023, <span class=\"__1 _12\"></span>ni <span class=\"__1 _13\"></span>ha<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>ejercido <span class=\"__1 _12\"></span>opciones <span class=\"__1 _12\"></span>ni tienen opciones pend<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>entes de ejerc<span class=\"__1 _13\"></span>itar ni tienen concedidos ant<span class=\"__1 _13\"></span>icipos o cr\u00e9ditos.<span class=\"__1 _13\"></span> 30.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Otra informaci\u00f3n<span class=\"__1 _13\"></span> referente al Consejo de Ad<span class=\"__1 _13\"></span>ministraci\u00f3n<span class=\"__1 _13\"></span> </span>En <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>deber <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>evitar <span class=\"__1 _14\"></span>situaciones <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>conflicto <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>el <span class=\"__1 _14\"></span>inter\u00e9s <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>Socie<span class=\"__1 _13\"></span>dad <span class=\"__1 _14\"></span>Dominante<span class=\"__1 _13\"></span>, <span class=\"__1 _12\"></span>durante <span class=\"__1 _14\"></span>l<span class=\"ls7_1\">os</span> ejercicios  2024 y 2023 los <span class=\"__1 _13\"></span>A<span class=\"__1 _10\"></span>dministradores q<span class=\"__1 _13\"></span>ue han ocupado cargos en el Consejo de Administraci\u00f3<span class=\"__1 _13\"></span>n han <span class=\"__1 _d\"> </span>cumpl<span class=\"__1 _13\"></span>ido <span class=\"__1 _d\"> </span>con <span class=\"__1 _e\"> </span>las <span class=\"__1 _d\"> </span>obligaciones <span class=\"__1 _e\"> </span>previstas <span class=\"__1 _e\"> </span>en <span class=\"__1 _e\"> </span>el <span class=\"__1 _e\"> </span>art\u00edculo <span class=\"__1 _e\"> </span>228 <span class=\"__1 _d\"> </span>del <span class=\"__1 _e\"> </span>texto <span class=\"__1 _d\"> </span>r<span class=\"__1 _13\"></span>efundido <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>la <span class=\"__1 _d\"> </span>Ley <span class=\"__1 _e\"> </span>de<span class=\"__1 _13\"></span> Sociedades de <span class=\"__1 _13\"></span>Capital. Asimismo, <span class=\"__1 _13\"></span>tanto ellos como <span class=\"__1 _13\"></span>las personas a el<span class=\"__1 _13\"></span>los vinculadas, se <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>abstenido de incurrir <span class=\"__1 _16\"></span>en los supuestos de <span class=\"__1 _16\"></span>conflicto de inter\u00e9s previstos <span class=\"__1 _16\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>el art\u00edculo 229 <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>dicha ley, excepto <span class=\"__1 _10\"></span>en los casos en que haya s<span class=\"__1 _13\"></span>ido obtenida la correspond<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ente autorizaci\u00f3n.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-60": {
   "value": "31.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Informaci\u00f3n sob<span class=\"__1 _13\"></span>re medio ambiente<span class=\"__1 _13\"></span> </span>Las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>han <span class=\"__1 _13\"></span>adoptado <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>medidas <span class=\"__1 _12\"></span>pertinentes <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>temas <span class=\"__1 _13\"></span>medi<span class=\"__1 _13\"></span>oambientales <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>el objeto de <span class=\"__1 _16\"></span>cump<span class=\"__1 _13\"></span>li<span class=\"__1 _10\"></span>r con <span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>legislaci\u00f3n vigente al respecto. La estrategia <span class=\"__1 _16\"></span>de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> Grupo <span class=\"__1 _16\"></span>tie<span class=\"__1 _13\"></span>ne <span class=\"__1 _16\"></span>en consideraci\u00f3n los objet<span class=\"__1 _13\"></span>ivos del <span class=\"__1 _13\"></span>Acuerdo <span class=\"__1 _13\"></span>de Par\u00eds <span class=\"__1 _13\"></span>de lim<span class=\"__1 _13\"></span>itar el i<span class=\"__1 _13\"></span>ncremento <span class=\"__1 _13\"></span>de la te<span class=\"__1 _13\"></span>mperatura <span class=\"__1 _13\"></span>gl<span class=\"__1 _10\"></span>obal <span class=\"__1 _13\"></span>por debajo <span class=\"__1 _13\"></span>de l<span class=\"__1 _13\"></span>os 2\u00baC <span class=\"__1 _16\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>la<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>neutralid<span class=\"__1 _13\"></span>ad<span class=\"__1 _10\"></span> clim\u00e1tica en <span class=\"__1 _16\"></span>2050. El impacto de<span class=\"__1 _10\"></span>l riesgo <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>cambi<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>clim\u00e1tico<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>no se <span class=\"__1 _16\"></span>h<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>cons<span class=\"__1 _13\"></span>ide<span class=\"__1 _10\"></span>rado re<span class=\"ls0_1\">levante <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _19\"></span>elaboraci\u00f3n <span class=\"__1 _19\"></span>de <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>uentas <span class=\"__1 _14\"></span>anuales <span class=\"__1 _19\"></span>consolidad<span class=\"__1 _13\"></span>as <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>ejercicio <span class=\"__1 _19\"></span>2024 <span class=\"__1 _19\"></span>puesto <span class=\"__1 _14\"></span>que <span class=\"__1 _19\"></span>no </span>afecta <span class=\"__1 _14\"></span>significativamente <span class=\"__1 _14\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>as <span class=\"__1 _14\"></span>vidas <span class=\"__1 _14\"></span>\u00fatiles <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>activos <span class=\"__1 _19\"></span><span class=\"ls7_1\">ni</span> <span class=\"__1 _14\"></span>a <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>evaluaciones <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>deter<span class=\"__1 _13\"></span>ioro <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>los activos ni se derivan <span class=\"__1 _13\"></span>obligaciones legales o impl<span class=\"__1 _13\"></span>\u00edcitas para el Grupo.<span class=\"__1 _13\"></span> El  i<span class=\"__1 _13\"></span>nmovilizado  m<span class=\"__1 _13\"></span>aterial  de <span class=\"__1 _b_1\"> </span>Grupo <span class=\"__1 _b_1\"> </span>Almirall <span class=\"__1 _b_1\"> </span>incluye <span class=\"__1 _b_1\"> </span>determin<span class=\"__1 _13\"></span>ados  activos<span class=\"__1 _13\"></span>  para <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>protecci\u00f3n <span class=\"__1 _b_1\"> </span>del medioambiente <span class=\"__1 _13\"></span>(lim<span class=\"__1 _13\"></span>itaci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>humos, <span class=\"__1 _13\"></span>drenaje <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>sub<span class=\"__1 _13\"></span>suelo, <span class=\"__1 _13\"></span>etc.) <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>valor <span class=\"__1 _13\"></span>neto <span class=\"__1 _13\"></span>contabl<span class=\"__1 _13\"></span>e a<span class=\"__1 _13\"></span>l <span class=\"__1 _12\"></span>31 <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> diciembre <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>2024 <span class=\"__1 _14\"></span><span class=\"ls7_1\">de <span class=\"__1 _12\"></span></span>14,9 <span class=\"__1 _14\"></span>millones <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>euros <span class=\"__1 _12\"></span>(13,<span class=\"__1 _13\"></span>8 <span class=\"__1 _12\"></span>millones <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>euros <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _14\"></span>31 <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>diciembre <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>2023). Asimismo, <span class=\"__1 _d\"> </span>durante<span class=\"__1 _13\"></span> <span class=\"__1 _d\"> </span>2024 <span class=\"__1 _d\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _d\"> </span>han <span class=\"__1 _d\"> </span>realizado <span class=\"__1 _d\"> </span>inversi<span class=\"__1 _13\"></span>ones <span class=\"__1 _d\"> </span>por <span class=\"__1 _d\"> </span>importe <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>3,3 <span class=\"__1 _d\"> </span>mi<span class=\"__1 _13\"></span>llones <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>euros <span class=\"__1 _d\"> </span>(<span class=\"__1 _13\"></span>4,1 millones en 2023<span class=\"lsd_1\">).<span class=\"__1 _13\"></span></span> La  cue<span class=\"__1 _13\"></span>nta  de <span class=\"__1 _b_1\"> </span>p\u00e9rdidas <span class=\"__1 _b_1\"> </span>y <span class=\"__1 _b_1\"> </span>ganancias <span class=\"__1 _b_1\"> </span>consolidada <span class=\"__1 _b_1\"> </span>de  los <span class=\"__1 _b_1\"> </span>ejerc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>cios <span class=\"__1 _17\"> </span>2024 <span class=\"__1 _b_1\"> </span>y  2<span class=\"__1 _13\"></span>023  incluy<span class=\"__1 _13\"></span>e  gastos relacionados <span class=\"__1 _e\"> </span>con <span class=\"__1 _e\"> </span>la <span class=\"__1 _e\"> </span>prote<span class=\"__1 _13\"></span>cci\u00f3n <span class=\"__1 _d\"> </span>del <span class=\"__1 _e\"> </span>medioam<span class=\"__1 _13\"></span>biente <span class=\"__1 _e\"> </span>por <span class=\"__1 _e\"> </span>importes <span class=\"__1 _e\"> </span>de  <span class=\"ls7_1\">2,1</span> <span class=\"__1 _e\"> </span><span class=\"lsf_1\">y <span class=\"__1 _e\"> </span></span>1,7 <span class=\"__1 _e\"> </span>millones <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>euros<span class=\"__1 _13\"></span><span class=\"lse_1\">, </span>respectivamente. <span class=\"__1 _13\"></span> El  Grupo  ha<span class=\"__1 _10\"></span>  realizado  inversiones  por  importe  de  <span class=\"ls7_1\">891</span>  miles  de  euros  relacionadas  con  placas fotovoltaicas <span class=\"__1 _13\"></span>destinadas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>a l<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>producci\u00f3n <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>energ\u00eda <span class=\"__1 _13\"></span>el\u00e9ctrica <span class=\"__1 _13\"></span>para <span class=\"__1 _12\"></span>autoconsumo <span class=\"__1 _14\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>202<span class=\"__1 _13\"></span>4, cuyo <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>alor <span class=\"__1 _12\"></span>neto <span class=\"__1 _12\"></span>contab<span class=\"__1 _13\"></span>le <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _12\"></span>31 <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>diciembre <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>2024 <span class=\"__1 _14\"></span>asciende <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>3.483 <span class=\"__1 _14\"></span>miles <span class=\"__1 _12\"></span>euros <span class=\"__1 _14\"></span>(2.<span class=\"ls7_1\">733</span> <span class=\"__1 _14\"></span>miles <span class=\"__1 _12\"></span>de euros a<span class=\"__1 _13\"></span> 31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre de<span class=\"__1 _13\"></span> 2023<span class=\"__1 _13\"></span>). La <span class=\"__1 _13\"></span>cuenta <span class=\"__1 _13\"></span>de p\u00e9rdi<span class=\"__1 _13\"></span>das y <span class=\"__1 _13\"></span>ganancias<span class=\"__1 _13\"></span> consolidad<span class=\"__1 _13\"></span><span class=\"ls7_1\">a </span>del <span class=\"__1 _13\"></span>ejercicio <span class=\"__1 _13\"></span>2024<span class=\"__1 _13\"></span> incluye gastos <span class=\"__1 _13\"></span>relacionados con el <span class=\"__1 _13\"></span>mantenimiento de dichas <span class=\"__1 _13\"></span>placas que asciend<span class=\"__1 _13\"></span>en a <span class=\"__1 _13\"></span>6 miles de <span class=\"__1 _13\"></span>euros (<span class=\"ls7_1\">31</span> <span class=\"__1 _13\"></span>m<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>les <span class=\"__1 _13\"></span>de",
   "dimensions": {
    "concept": "almirall:Revelaciondelainformacionsobreelmedioambiente",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "32.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Exposici\u00f3n al rie<span class=\"__1 _13\"></span>sgo financiero y gesti\u00f3<span class=\"__1 _13\"></span>n del capital </span>Las <span class=\"__1 _b_1\"> </span>actividades <span class=\"__1 _b_1\"> </span>del <span class=\"__1 _b_1\"> </span>Grupo <span class=\"__1 _b_1\"> </span>est\u00e1n <span class=\"__1 _b_1\"> </span>expuestas <span class=\"__1 _b_1\"> </span>a <span class=\"__1 _b_1\"> </span>div<span class=\"__1 _13\"></span>ersos <span class=\"__1 _b_1\"> </span>riesgos <span class=\"__1 _b_1\"> </span>financieros: <span class=\"__1 _b_1\"> </span>riesgo <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _b_1\"> </span>mercado (incluyendo <span class=\"__1 _13\"></span>riesgo d<span class=\"__1 _13\"></span>e tipo <span class=\"__1 _13\"></span>de cambio, <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>del tipo<span class=\"__1 _13\"></span> de <span class=\"__1 _13\"></span>inter\u00e9s y <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>de prec<span class=\"__1 _13\"></span>ios), riesgo <span class=\"__1 _13\"></span>de c<span class=\"__1 _13\"></span>r\u00e9dito y riesgo de<span class=\"__1 _10\"></span> liquidez. El programa de gesti\u00f3n del<span class=\"__1 _10\"></span> riesgo global del Grupo contempla<span class=\"__1 _13\"></span> <span class=\"__1 _10\"></span>la incertidumbre de los <span class=\"__1 _13\"></span>mercados <span class=\"__1 _12\"></span>financieros <span class=\"__1 _12\"></span>y <span class=\"__1 _12\"></span>trata <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>minimizar <span class=\"__1 _12\"></span>los <span class=\"__1 _13\"></span>efec<span class=\"__1 _13\"></span>tos <span class=\"__1 _13\"></span>potenciales <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>dversos <span class=\"__1 _13\"></span>sobre <span class=\"__1 _13\"></span>s<span class=\"__1 _13\"></span>u <span class=\"__1 _13\"></span>rentabilidad financiera.  La <span class=\"__1 _19\"></span>gesti\u00f3n <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _14\"></span>riesg<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>f<span class=\"__1 _13\"></span>inanciero <span class=\"__1 _19\"></span>est\u00e1 <span class=\"__1 _19\"></span>co<span class=\"__1 _13\"></span>ntrolada <span class=\"__1 _14\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>el <span class=\"__1 _d\"> </span>Departamento <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>Teso<span class=\"__1 _13\"></span>rer\u00eda <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span> <span class=\"__1 _19\"></span>Grupo <span class=\"__1 _d\"> </span>que identifica, <span class=\"__1 _13\"></span>eval\u00faa <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>cubre <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>riesgos <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>arreglo <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>pol\u00edticas <span class=\"__1 _13\"></span>aprobadas <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>Consejo de <span class=\"__1 _13\"></span>Administraci\u00f3n, <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>proporciona <span class=\"__1 _13\"></span>pol\u00edticas <span class=\"__1 _13\"></span>escritas <span class=\"__1 _13\"></span>para la <span class=\"__1 _13\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>global, as<span class=\"__1 _13\"></span>\u00ed com<span class=\"__1 _13\"></span>o para \u00e1reas <span class=\"__1 _13\"></span>concretas <span class=\"__1 _13\"></span>como <span class=\"__1 _13\"></span>ries<span class=\"__1 _13\"></span>go <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>cambio, <span class=\"__1 _13\"></span>riesgo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>tipo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inter\u00e9s, <span class=\"__1 _13\"></span>riesg<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>liquidez, <span class=\"__1 _13\"></span>empleo de derivados y no deriv<span class=\"__1 _13\"></span>ados e inversi\u00f3n del exces<span class=\"__1 _13\"></span>o de liquidez.<span class=\"__1 _55\"> </span><span class=\"__1 _13\"></span>Riesgo de tipo de inter\u00e9s<span class=\"__1 _13\"></span> A <span class=\"ls0_1\">31 <span class=\"__1 _13\"></span>de diciem<span class=\"__1 _13\"></span>bre de 20<span class=\"__1 _13\"></span>24, la <span class=\"__1 _13\"></span>mayor parte<span class=\"__1 _13\"></span> de la d<span class=\"__1 _13\"></span>euda del <span class=\"__1 _13\"></span>Grupo es <span class=\"__1 _13\"></span>a tipo fijo, <span class=\"__1 _13\"></span>reduciendo al<span class=\"__1 _13\"></span> m\u00ednimo </span>el <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>iesgo <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>una <span class=\"__1 _16\"></span>ev<span class=\"__1 _13\"></span>entual <span class=\"__1 _21\"></span>subi<span class=\"__1 _13\"></span>da <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tipos de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>inter\u00e9s<span class=\"__1 _13\"></span>. <span class=\"__1 _21\"></span>Tal <span class=\"__1 _16\"></span>como <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>describ<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>N<span class=\"__1 _13\"></span>ota <span class=\"__1 _16\"></span><span class=\"lsc_1\">18<span class=\"ls0_1\"> <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>pr<span class=\"__1 _13\"></span>incipales </span></span>instrumentos de deuda s<span class=\"__1 _13\"></span>on los siguientes:<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>El 27 de<span class=\"__1 _16\"></span> marz<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de 2019, la Sociedad Dominante formaliz\u00f3 un pr\u00e9stamo con <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>Ban<span class=\"__1 _13\"></span>co <span class=\"__1 _10\"></span>Europeo </span>de Inversiones (BEI) por importe de hasta 120 mi<span class=\"__1 _13\"></span>llones de euros, para financiar sus esfuerzos<span class=\"__1 _13\"></span> en <span class=\"__1 _13\"></span>inv<span class=\"__1 _13\"></span>estigaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>desarro<span class=\"__1 _13\"></span>llo, <span class=\"__1 _13\"></span>con <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>objetivo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>ofrecer <span class=\"__1 _12\"></span>innovaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>vanguardi<span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>terapias<span class=\"__1 _13\"></span> diferenciadas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>\u00e1rea <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>dermatolog\u00ed<span class=\"__1 _13\"></span>a m\u00e9dica<span class=\"__1 _13\"></span>. El<span class=\"__1 _13\"></span> primer <span class=\"__1 _13\"></span>tramo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>80 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros fue concedido e<span class=\"__1 _13\"></span>l 17 de abril de 2<span class=\"__1 _13\"></span>019 con un inter\u00e9s fijo<span class=\"__1 _13\"></span> del 1,351%, con 32<span class=\"__1 _13\"></span> amortizaciones d<span class=\"__1 _13\"></span>e capital <span class=\"__1 _13\"></span>iguales <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>ntre <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>17 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>julio <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2021 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>17 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>abril<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> 20<span class=\"__1 _13\"></span>29, <span class=\"__1 _13\"></span>siendo <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>vencim<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ento<span class=\"__1 _13\"></span> \u00faltimo. Debid<span class=\"__1 _13\"></span>o a la em<span class=\"__1 _13\"></span>isi\u00f3n de deu<span class=\"__1 _13\"></span>da nueva, el <span class=\"__1 _13\"></span>tipo de inter\u00e9s<span class=\"__1 _13\"></span> se vio <span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ncrementad<span class=\"__1 _13\"></span>o en 0,30%,<span class=\"__1 _13\"></span> por lo que el tipo de <span class=\"__1 _13\"></span>inter\u00e9s es del 1,651%.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Con fecha 22 de<span class=\"__1 _10\"></span> septiembre de 2021, la Sociedad <span class=\"__1 _16\"></span>D<span class=\"__1 _13\"></span>ominante procedi\u00f3 al cierr<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>y desembolso<span class=\"__1 _13\"></span> </span>de una <span class=\"__1 _13\"></span>emisi\u00f3n d<span class=\"__1 _13\"></span>e obligaciones <span class=\"__1 _13\"></span>simples de <span class=\"__1 _13\"></span>rango sen<span class=\"__1 _13\"></span>ior por <span class=\"__1 _13\"></span>un importe <span class=\"__1 _13\"></span>nominal agregado <span class=\"__1 _13\"></span>de 300 millones <span class=\"__1 _13\"></span>de euros, con<span class=\"__1 _13\"></span> un tipo <span class=\"__1 _13\"></span>de inter\u00e9s fijo a<span class=\"__1 _13\"></span>nual de 2,125% <span class=\"__1 _13\"></span>y con venc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>miento e<span class=\"__1 _13\"></span>l 22 de<span class=\"__1 _13\"></span> septiembre de 2026.<span class=\"__1 _13\"></span> -<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Por <span class=\"__1 _14\"></span>\u00faltimo, <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _12\"></span>t<span class=\"__1 _13\"></span>iene <span class=\"__1 _14\"></span>suscri<span class=\"lse_1\">ta</span> <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>p\u00f3liza <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>cr\u00e9dito <span class=\"__1 _14\"></span>revolving, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>deveng<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>tipo <span class=\"__1 _14\"></span>de </span>inter\u00e9s variable refere<span class=\"__1 _13\"></span>nciado al Euribor<span class=\"__1 _13\"></span>, pero que a <span class=\"__1 _13\"></span>31 de diciembre de 20<span class=\"__1 _13\"></span>24 y 2023, <span class=\"ls7_1\">no </span>hab\u00ed<span class=\"__1 _13\"></span>a dispuesto importe a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>gun<span class=\"ls7_1\">o.<span class=\"__1 _13\"></span></span> Riesgo de tipo de cam<span class=\"__1 _13\"></span>bio El <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>est\u00e1 <span class=\"__1 _12\"></span>expu<span class=\"__1 _13\"></span>esto <span class=\"__1 _12\"></span>al <span class=\"__1 _14\"></span>riesgo <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>tipo <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>cambio <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>determinadas <span class=\"__1 _14\"></span>operaciones <span class=\"__1 _14\"></span>derivadas <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>su actividad. <span class=\"__1 _14\"></span>Fundamentalmente <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>trata <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>cobros <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>d\u00f3lares <span class=\"__1 _14\"></span>correspondientes <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>ventas<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>producto acabado, <span class=\"__1 _13\"></span>cobros y<span class=\"__1 _13\"></span> pagos <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>de la<span class=\"__1 _13\"></span> operaci\u00f3n <span class=\"__1 _13\"></span>realizada <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Covis<span class=\"__1 _13\"></span>, pagos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>d\u00f3lares deriv<span class=\"__1 _13\"></span>ados de <span class=\"__1 _13\"></span>los acuerdos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>licencia c<span class=\"__1 _13\"></span>on Athenex, <span class=\"__1 _13\"></span>Li<span class=\"__1 _13\"></span>lly o <span class=\"__1 _13\"></span>Sun <span class=\"__1 _13\"></span>Pharma, <span class=\"__1 _13\"></span>pagos en <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>ensayos c<span class=\"__1 _13\"></span>l\u00ednicos, compras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>materias <span class=\"__1 _13\"></span>primas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>royalties <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>yenes <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>d\u00f3lares. L<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>divisa <span class=\"__1 _13\"></span>m\u00e1s <span class=\"__1 _13\"></span>relevante <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la que opera el grupo es e<span class=\"__1 _13\"></span>l d\u00f3lar estadouni<span class=\"__1 _13\"></span>dense. El Gru<span class=\"__1 _13\"></span>po analiza <span class=\"__1 _13\"></span>mensualment<span class=\"__1 _13\"></span>e las <span class=\"__1 _13\"></span>previsiones <span class=\"__1 _13\"></span>de cobros <span class=\"__1 _13\"></span>y pag<span class=\"__1 _13\"></span>os en <span class=\"__1 _13\"></span>divisa, as<span class=\"__1 _13\"></span>\u00ed como <span class=\"__1 _13\"></span>la evol<span class=\"__1 _13\"></span>uci\u00f3n y tendencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estas. <span class=\"__1 _13\"></span>Dura<span class=\"__1 _13\"></span>nte <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>\u00faltimos <span class=\"__1 _13\"></span>ejercicios, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo ha <span class=\"__1 _13\"></span>re<span class=\"__1 _13\"></span>ducido <span class=\"__1 _12\"></span>puntual<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>exposici\u00f3n al <span class=\"__1 _12\"></span>riesgo <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>tipo <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>cam<span class=\"__1 _13\"></span>bio <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>aquellas <span class=\"__1 _12\"></span>transacciones<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>comerciales<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>mayor <span class=\"__1 _13\"></span>vo<span class=\"__1 _13\"></span>lumen, <span class=\"__1 _12\"></span>mediante <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>a contrataci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>seguros <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ambio <span class=\"__1 _21\"></span>puntuales <span class=\"__1 _16\"></span>para <span class=\"__1 _16\"></span>cubr<span class=\"__1 _13\"></span>ir <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>ntradas<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>sa<span class=\"__1 _13\"></span>lidas <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tesorer\u00eda <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>d\u00f3<span class=\"__1 _13\"></span>lares.<span class=\"__1 _55\"> </span>Riesgo de liquidez<span class=\"__1 _13\"></span> El <span class=\"__1 _e\"> </span>Grupo  determina <span class=\"__1 _e\"> </span>las  necesidades <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>tesor<span class=\"__1 _13\"></span>er\u00eda <span class=\"__1 _e\"> </span>utilizando <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>os <span class=\"__1 _e\"> </span>herramientas  fundamentales <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>e previsi\u00f3n que var\u00eda<span class=\"__1 _13\"></span>n en cuanto a su horizonte t<span class=\"__1 _13\"></span>emporal.<span class=\"__1 _55\"> </span><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Por <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>parte, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>establece <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>presupuesto <span class=\"__1 _12\"></span>mensualiz<span class=\"__1 _13\"></span>ado de <span class=\"__1 _13\"></span>t<span class=\"__1 _13\"></span>esorer\u00eda <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>a\u00f1o <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>fundamenta </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en los<span class=\"__1 _13\"></span> estados <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>previsionales para <span class=\"__1 _13\"></span>el a<span class=\"__1 _13\"></span>\u00f1o en <span class=\"__1 _13\"></span>curso, del c<span class=\"__1 _13\"></span>ual se <span class=\"__1 _13\"></span>analizan <span class=\"__1 _13\"></span>mensualmente las<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y127_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">desviaciones.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y128_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Por <span class=\"__1 _19\"></span>otr<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>arte, <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>planificaci\u00f3n <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>gesti\u00f3n <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>iquidez <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>medio <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>largo <span class=\"__1 _d\"> </span>plazo <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>basa <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el<span class=\"__1 _16\"></span> <span class=\"__1 _d\"> </span>Plan </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y129_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Estrat\u00e9gico del Grupo <span class=\"__1 _13\"></span>que abarca un horizonte tempor<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> de cinco a\u00f1<span class=\"__1 _13\"></span>os. </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 yfa_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _13\"></span>ex<span class=\"__1 _13\"></span>cedentes <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>tesorer\u00eda <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>moneda <span class=\"__1 _12\"></span>extranjera <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>invierten <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>dep\u00f3sitos <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>aquellos <span class=\"__1 _12\"></span>cas<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>que </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y229 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">haya una previsi\u00f3n de<span class=\"__1 _13\"></span> realizar pagos en dicha moned<span class=\"__1 _13\"></span>a, principalmente d\u00f3lares <span class=\"__1 _13\"></span>estadou<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>denses.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h17_1 y2b4 ff5_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los <span class=\"__1 _12\"></span>ins<span class=\"__1 _13\"></span>trumentos <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>financiaci\u00f3n <span class=\"__1 _14\"></span>incluyen <span class=\"__1 _12\"></span>una <span class=\"__1 _14\"></span>serie <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>\u201ccovenants\u201d <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>caso <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>incumplimie<span class=\"__1 _13\"></span>nto </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y274 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">podr\u00edan <span class=\"__1 _1b\"> </span>suponer <span class=\"__1 _1b\"> </span>la <span class=\"__1 _1b\"> </span>exigibilidad <span class=\"__1 _1b\"> </span>inmedi<span class=\"__1 _13\"></span>ata <span class=\"__1 _1c\"> </span>de <span class=\"__1 _1b\"> </span>dic<span class=\"__1 _13\"></span>hos <span class=\"__1 _1b\"> </span>pasivos <span class=\"__1 _1b\"> </span>financieros. <span class=\"__1 _1b\"> </span>El <span class=\"__1 _1b\"> </span>Grupo <span class=\"__1 _1b\"> </span>eval\u00faa </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y275 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">peri\u00f3dicamente <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>icho <span class=\"__1 _14\"></span>cum<span class=\"__1 _13\"></span>plimiento <span class=\"__1 _14\"></span>(<span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _d\"> </span>las <span class=\"__1 _19\"> </span>ex<span class=\"__1 _13\"></span>pectativas <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>cu<span class=\"__1 _13\"></span>mplimiento <span class=\"__1 _19\"></span>para, <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>su <span class=\"__1 _19\"></span>cas<span class=\"__1 _13\"></span>o, </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y1e9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">poder  tomar  me<span class=\"__1 _13\"></span>didas  correctoras).  A <span class=\"__1 _b_1\"> </span>31  de  dic<span class=\"__1 _13\"></span>iembre  de  2024,<span class=\"__1 _13\"></span>  todos  los  <span class=\"ff5_1\">\u201c</span>c<span class=\"__1 _13\"></span>ovenants<span class=\"ff5_1\">\u201d</span>  <span class=\"ls7_1\">es</span>taban </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y2a0 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cumplidos, tal y como se<span class=\"__1 _13\"></span> menciona en la Nota <span class=\"__1 _13\"></span><span class=\"ls7_1\">18</span>. </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y17f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _14\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _14\"></span>r<span class=\"__1 _13\"></span>ealiza <span class=\"__1 _19\"></span>una <span class=\"__1 _19\"></span>gesti<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _14\"></span>prude<span class=\"__1 _13\"></span>nte <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>riesgo <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>liqu<span class=\"__1 _13\"></span>ide<span class=\"__1 _10\"></span>z, <span class=\"__1 _19\"> </span>ma<span class=\"__1 _13\"></span>nteniendo <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>ufi<span class=\"__1 _10\"></span>ciente <span class=\"__1 _d\"> </span>efe<span class=\"__1 _10\"></span>ctivo <span class=\"__1 _19\"></span>y </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ea ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">valores <span class=\"__1 _14\"></span>negociables. <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _19\"></span>la <span class=\"__1 _14\"></span>contrataci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>fac<span class=\"__1 _13\"></span>ilidades <span class=\"__1 _14\"></span>crediticias <span class=\"__1 _14\"></span>comprometidas <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>import<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y1a4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">suficiente para soportar <span class=\"__1 _13\"></span>las necesidades previstas.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y182 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La previsi\u00f3n de la r<span class=\"__1 _13\"></span>eserva de liquidez al 31 de <span class=\"__1 _13\"></span>diciembre de 2024 es co<span class=\"__1 _13\"></span>mo sigue: </div></div><div class=\"c_1 w4d hd_1 gs9c7\"><div class=\"t_1 m0_1 x2c h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2026 y a\u00f1os </div></div><div class=\"c_1 w154 hd_1 gs9c8\"><div class=\"t_1 m0_1 x3_1 h5_1 y3ed ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Miles de Euros)<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w18 hd_1 gs9c9\"><div class=\"t_1 m0_1 x3b h5_1 y3ed ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2025<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w4d hd_1 gs9c7\"><div class=\"t_1 m0_1 xb_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">siguientes </div></div><div class=\"c_1 w154 h7_1 gs9ca\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Efectivo y otros<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ac<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>os<span class=\"__1 _10\"></span> l\u00edquidos equ<span class=\"__1 _10\"></span>ivalentes (Nota 13<span class=\"__1 _10\"></span>) </div></div><div class=\"c_1 w18 h7_1 gs9cb\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">377.097  </div></div><div class=\"c_1 w4d h7_1 gs9cc\"><div class=\"t_1 m0_1 x55 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w154 h8_1 gs9cd\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">L\u00edneas de cr\u00e9di<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ompr<span class=\"__1 _10\"></span>ometidas <span class=\"__1 _16\"></span>por <span class=\"__1 _13\"></span>entidad<span class=\"__1 _10\"></span>es bancarias, no<span class=\"__1 _16\"></span> utilizadas (Nota 18) </div></div><div class=\"c_1 w18 h8_1 gs9ce\"><div class=\"t_1 m0_1 x55 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h8_1 gs9cf\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">275.000  </div></div><div class=\"c_1 w154 h7_1 gs9d0\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Saldo de cierre<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w18 h7_1 gs9d1\"><div class=\"t_1 m0_1 x53 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">377.097  </div></div><div class=\"c_1 w4d h7_1 gs9d2\"><div class=\"t_1 m0_1 x53 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">275.000  </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y817 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La <span class=\"__1 _12\"></span>tab<span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>siguiente<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>presenta <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>an\u00e1lisis <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>pasivo<span class=\"__1 _13\"></span>s <span class=\"__1 _12\"></span>financieros <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>liquidan <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y818 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">importe neto agrupados seg\u00fan fech<span class=\"__1 _13\"></span>as de vencimiento considerando el periodo re<span class=\"__1 _13\"></span>stante en<span class=\"__1 _10\"></span> la fecha de </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y69c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">balance  hasta <span class=\"__1 _b_1\"> </span>la  fecha<span class=\"__1 _13\"></span>  de  vencimiento<span class=\"__1 _13\"></span>  contractual.  Los <span class=\"__1 _b_1\"> </span>im<span class=\"__1 _13\"></span>portes  que  se <span class=\"__1 _b_1\"> </span>muestran <span class=\"__1 _b_1\"> </span>en  la  t<span class=\"__1 _13\"></span>abla </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y3d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">corresponden <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>efecti<span class=\"__1 _10\"></span>vo <span class=\"__1 _13\"></span>contractua<span class=\"__1 _13\"></span>les <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>descontar. <span class=\"__1 _12\"></span>Los <span class=\"__1 _13\"></span>saldos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>pagar<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>dentro <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>12 </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y69d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">meses equivalen a los valores en libros de estos<span class=\"__1 _13\"></span>, dado que el <span class=\"__1 _10\"></span>efecto del descuento no es significativo.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w18 hd_1 gs9d3\"><div class=\"t_1 m0_1 x52 h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Menos de 1 </div></div><div class=\"c_1 w4d hd_1 gs9d4\"><div class=\"t_1 m0_1 x4d h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Entre 1 y 2 </div></div><div class=\"c_1 w156 hd_1 gs9d5\"><div class=\"t_1 m0_1 x12_1 h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Entre 2 y 5 </div></div><div class=\"c_1 w100 hd_1 gs9d6\"><div class=\"t_1 m0_1 x4d h5_1 y57_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e1s de 5 </div></div><div class=\"c_1 w155 hd_1 gs9d7\"><div class=\"t_1 m0_1 x9_1 h5_1 y3ed ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(Miles de Euros)<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w18 hd_1 gs9d3\"><div class=\"t_1 m0_1 x2b h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">a\u00f1o </div></div><div class=\"c_1 w4d hd_1 gs9d4\"><div class=\"t_1 m0_1 x29 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">a\u00f1os </div></div><div class=\"c_1 w156 hd_1 gs9d5\"><div class=\"t_1 m0_1 x13_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">a\u00f1os </div></div><div class=\"c_1 w100 hd_1 gs9d6\"><div class=\"t_1 m0_1 x13_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">a\u00f1os </div></div><div class=\"c_1 w155 h6d gs9d8\"><div class=\"t_1 m0_1 x12_1 h5_1 y81a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 31 de diciembre<span class=\"__1 _16\"></span> de 2024 </div></div><div class=\"c_1 w155 h7_1 gs9d9\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito (Nota 18) </div></div><div class=\"c_1 w18 h7_1 gs9da\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.675  </div></div><div class=\"c_1 w4d h7_1 gs9db\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.675  </div></div><div class=\"c_1 w156 h7_1 gs9dc\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.065  </div></div><div class=\"c_1 w100 h7_1 gs9dd\"><div class=\"t_1 m0_1 x97 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w155 h7_1 gs9de\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Derivados financ<span class=\"__1 _10\"></span>ieros de nego<span class=\"__1 _10\"></span>ciaci\u00f3n (No<span class=\"__1 _10\"></span>ta 18) </div></div><div class=\"c_1 w18 h7_1 gs9df\"><div class=\"t_1 m0_1 x2f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.046  </div></div><div class=\"c_1 w4d h7_1 gs9e0\"><div class=\"t_1 m0_1 x55 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w156 h7_1 gs9e1\"><div class=\"t_1 m0_1 x97 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w100 h7_1 gs9e2\"><div class=\"t_1 m0_1 x97 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w155 h8_1 gs9e3\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones (No<span class=\"__1 _10\"></span>ta 18) </div></div><div class=\"c_1 w18 h8_1 gs9e4\"><div class=\"t_1 m0_1 x2f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.375  </div></div><div class=\"c_1 w4d h8_1 gs9e5\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">304.781  </div></div><div class=\"c_1 w156 h8_1 gs9e6\"><div class=\"t_1 m0_1 x97 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w100 h8_1 gs9e7\"><div class=\"t_1 m0_1 x97 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w155 h7_1 gs9e8\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por arre<span class=\"__1 _10\"></span>ndamiento (N<span class=\"__1 _16\"></span>ot<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>10)<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w18 h7_1 gs9e9\"><div class=\"t_1 m0_1 x55 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w4d h7_1 gs9ea\"><div class=\"t_1 m0_1 x55 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w156 h7_1 gs9eb\"><div class=\"t_1 m0_1 x97 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w100 h7_1 gs9ec\"><div class=\"t_1 m0_1 x97 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w155 h7_1 gs9ed\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Acreedores co<span class=\"__1 _10\"></span>merciales y otra<span class=\"__1 _10\"></span>s cuentas a pa<span class=\"__1 _10\"></span>gar (Nota 19) </div></div><div class=\"c_1 w18 h7_1 gs9ee\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">186.525  </div></div><div class=\"c_1 w4d h7_1 gs9ef\"><div class=\"t_1 m0_1 x55 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w156 h7_1 gs9f0\"><div class=\"t_1 m0_1 x97 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w100 h7_1 gs9f1\"><div class=\"t_1 m0_1 x97 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w155 ha_1 gs9f2\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w18 ha_1 gs9f3\"><div class=\"t_1 m0_1 x53 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">205.621  </div></div><div class=\"c_1 w4d ha_1 gs9f4\"><div class=\"t_1 m0_1 x53 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">315.456  </div></div><div class=\"c_1 w156 ha_1 gs9f5\"><div class=\"t_1 m0_1 x2b h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">25.065  </div></div><div class=\"c_1 w100 ha_1 gs9f6\"><div class=\"t_1 m0_1 x97 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w155 h6d gs9f7\"><div class=\"t_1 m0_1 x12_1 h5_1 y81a ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 31 de diciembre<span class=\"__1 _16\"></span> de 2023 </div></div><div class=\"c_1 w155 h7_1 gs9f8\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9d<span class=\"__1 _10\"></span>ito (Nota 18) </div></div><div class=\"c_1 w18 h7_1 gs9f9\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.810  </div></div><div class=\"c_1 w4d h7_1 gs9fa\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.675  </div></div><div class=\"c_1 w156 h7_1 gs9fb\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31.215  </div></div><div class=\"c_1 w100 h7_1 gs9fc\"><div class=\"t_1 m0_1 x28 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.528  </div></div><div class=\"c_1 w155 h8_1 gs9fd\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Derivados financ<span class=\"__1 _10\"></span>ieros de nego<span class=\"__1 _10\"></span>ciaci\u00f3n (No<span class=\"__1 _10\"></span>ta 18) </div></div><div class=\"c_1 w18 h8_1 gs9fe\"><div class=\"t_1 m0_1 x2f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.569  </div></div><div class=\"c_1 w4d h8_1 gs9ff\"><div class=\"t_1 m0_1 x55 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w156 h8_1 gsa00\"><div class=\"t_1 m0_1 x97 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w100 h8_1 gsa01\"><div class=\"t_1 m0_1 x97 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w155 h7_1 gsa02\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones (No<span class=\"__1 _10\"></span>ta 18) </div></div><div class=\"c_1 w18 h7_1 gsa03\"><div class=\"t_1 m0_1 x2f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.375  </div></div><div class=\"c_1 w4d h7_1 gsa04\"><div class=\"t_1 m0_1 x2f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.375  </div></div><div class=\"c_1 w156 h7_1 gsa05\"><div class=\"t_1 m0_1 x13_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">304.781  </div></div><div class=\"c_1 w100 h7_1 gsa06\"><div class=\"t_1 m0_1 x97 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w155 h7_1 gsa07\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por arre<span class=\"__1 _10\"></span>ndamiento (N<span class=\"__1 _16\"></span>ot<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>10)<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w18 h7_1 gsa08\"><div class=\"t_1 m0_1 x2f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.206  </div></div><div class=\"c_1 w4d h7_1 gsa09\"><div class=\"t_1 m0_1 x2f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.135  </div></div><div class=\"c_1 w156 h7_1 gsa0a\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">14.620  </div></div><div class=\"c_1 w100 h7_1 gsa0b\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">16.850  </div></div><div class=\"c_1 w155 h7_1 gsa0c\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Acreedores co<span class=\"__1 _10\"></span>merciales y otra<span class=\"__1 _10\"></span>s cuentas a pa<span class=\"__1 _10\"></span>gar (Nota 19) </div></div><div class=\"c_1 w18 h7_1 gsa0d\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">181.354  </div></div><div class=\"c_1 w4d h7_1 gsa0e\"><div class=\"t_1 m0_1 x55 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w156 h7_1 gsa0f\"><div class=\"t_1 m0_1 x97 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w100 h7_1 gsa10\"><div class=\"t_1 m0_1 x97 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w155 h7_1 gsa11\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c_1 w18 h7_1 gsa12\"><div class=\"t_1 m0_1 x53 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">206.314  </div></div><div class=\"c_1 w4d h7_1 gsa13\"><div class=\"t_1 m0_1 x2a h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.185  </div></div><div class=\"c_1 w156 h7_1 gsa14\"><div class=\"t_1 m0_1 x13_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">350.616  </div></div><div class=\"c_1 w100 h7_1 gsa15\"><div class=\"t_1 m0_1 x2b h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.378  </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x21_1 h16_1 y221 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Estimaci\u00f3n del valor raz<span class=\"__1 _13\"></span>onable </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y81f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">La val<span class=\"__1 _13\"></span>oraci\u00f3n de <span class=\"__1 _13\"></span>los activos<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>pasivos valorados <span class=\"__1 _13\"></span>por su <span class=\"__1 _13\"></span>valor razon<span class=\"__1 _13\"></span>able debe <span class=\"__1 _13\"></span>desglosarse <span class=\"__1 _13\"></span>por nive<span class=\"__1 _13\"></span>les </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x1_1 h1_1 y820 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">seg\u00fan la jerarqu\u00eda s<span class=\"__1 _13\"></span>iguiente determinada por la<span class=\"__1 _13\"></span> NIIF 13:  </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x62 h1_1 y821 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Nivel 1. Precios de cot<span class=\"__1 _13\"></span>izaci\u00f3n (no ajustados) en merc<span class=\"__1 _13\"></span>ados activos y pasivos id\u00e9nti<span class=\"__1 _13\"></span>cos.<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x62 h1_1 y800 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Nivel <span class=\"__1 _16\"></span>2. <span class=\"__1 _21\"></span>Datos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>distintos <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>precio <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>cotizaci\u00f3n <span class=\"__1 _16\"></span>incluidos <span class=\"__1 _16\"></span>dentro <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>nivel <span class=\"__1 _16\"></span>1 <span class=\"__1 _21\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _21\"></span>sean <span class=\"__1 _16\"></span>observabl<span class=\"__1 _13\"></span>es </span></div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x63 h1_1 y801 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">para el activo <span class=\"__1 _10\"></span>o el pasivo, tanto directamente (esto es, los <span class=\"__1 _10\"></span>precios), como indirectamente (esto<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c6\"><div class=\"t_1 m0_1 x63 h1_1 y802 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">es, derivados de los prec<span class=\"__1 _13\"></span>ios). </div></div>Nivel <span class=\"__1 _19\"> </span>3. <span class=\"__1 _d\"> </span>Datos <span class=\"__1 _d\"> </span>para <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>activo <span class=\"__1 _19\"></span>o <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>pasivo <span class=\"__1 _19\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>n<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span>t\u00e1n <span class=\"__1 _19\"></span>basados<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>dat<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>observables <span class=\"__1 _d\"> </span>de mercado. A 31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre de <span class=\"__1 _13\"></span>2024<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>2023 el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>s\u00f3lo tiene<span class=\"__1 _13\"></span> activos <span class=\"__1 _13\"></span>valorados <span class=\"__1 _13\"></span>a valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>nivel 3, que <span class=\"__1 _19\"></span>corres<span class=\"__1 _13\"></span>ponde <span class=\"__1 _19\"></span>al <span class=\"__1 _d\"> </span>activo <span class=\"__1 _19\"></span>financiero <span class=\"__1 _d\"> </span>con <span class=\"__1 _19\"></span>Covis <span class=\"__1 _d\"> </span>(Notas <span class=\"__1 _d\"> </span><span class=\"ls7_1\">12</span> <span class=\"__1 _19\"> </span><span class=\"lsf_1\">y <span class=\"__1 _d\"> </span><span class=\"ls7_1\">15</span></span>) <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>nivel <span class=\"__1 _d\"> </span>2, <span class=\"__1 _19\"></span>que <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>orresponde <span class=\"__1 _19\"> </span>al<span class=\"__1 _13\"></span> derivado descrito en l<span class=\"__1 _13\"></span>a Nota <span class=\"ls7_1\">18</span>.<span class=\"fs3_1\"> </span>Riesgo de cr\u00e9dito<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>gestiona <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>riesgo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>r\u00e9dito <span class=\"__1 _13\"></span>mediante <span class=\"__1 _13\"></span>un <span class=\"__1 _12\"></span>an\u00e1lisis <span class=\"__1 _13\"></span>in<span class=\"__1 _13\"></span>di<span class=\"__1 _10\"></span>vidual <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>par<span class=\"__1 _13\"></span>tidas <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>conforman<span class=\"__1 _13\"></span> las cuentas <span class=\"__1 _13\"></span>a cobrar. <span class=\"__1 _13\"></span>Como <span class=\"__1 _13\"></span>medidas de <span class=\"__1 _13\"></span>car\u00e1cter prev<span class=\"__1 _13\"></span>entivo, se <span class=\"__1 _13\"></span>establecen l\u00edmit<span class=\"__1 _13\"></span>es de <span class=\"__1 _13\"></span>cr\u00e9dito para <span class=\"__1 _13\"></span>las ventas <span class=\"__1 _16\"></span>realizad<span class=\"__1 _13\"></span>as <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>mayor<span class=\"__1 _13\"></span>istas, <span class=\"__1 _16\"></span>farmacias y <span class=\"__1 _16\"></span>licenciatar<span class=\"__1 _13\"></span>ios <span class=\"__1 _16\"></span>locales. Con <span class=\"__1 _16\"></span>respecto a <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>enta <span class=\"__1 _21\"></span>h<span class=\"__1 _13\"></span>ospitalaria, dado <span class=\"__1 _12\"></span>su <span class=\"__1 _12\"></span>reduc<span class=\"__1 _13\"></span>ido <span class=\"__1 _13\"></span>peso, <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>realiza <span class=\"__1 _12\"></span>directam<span class=\"__1 _13\"></span>ente <span class=\"__1 _13\"></span>la <span class=\"__1 _14\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>cobro <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>posteriori, <span class=\"__1 _14\"></span>una <span class=\"__1 _13\"></span>vez <span class=\"__1 _14\"></span>vencida <span class=\"__1 _12\"></span>la deuda. Las cantid<span class=\"__1 _13\"></span>ades que se<span class=\"__1 _13\"></span> consideran i<span class=\"__1 _13\"></span>ncobrables, una v<span class=\"__1 _13\"></span>ez realizadas <span class=\"__1 _13\"></span>todas las p<span class=\"__1 _13\"></span>ertinentes gestiones <span class=\"__1 _13\"></span>de cobro, <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>deterioran <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>100%. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>desglose <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>vencimientos, <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>importes <span class=\"__1 _19\"></span>deteriorad<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>al cierre de los ejercici<span class=\"__1 _13\"></span>os 2024 y 2023 se d<span class=\"__1 _13\"></span>etallan en la Nota <span class=\"ls7_1\">15</span>.<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>up<span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>no tiene <span class=\"__1 _16\"></span>riesgo de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>r\u00e9dito <span class=\"__1 _16\"></span>significativo, realiz\u00e1ndose tanto <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>olocaciones de <span class=\"__1 _21\"></span>t<span class=\"__1 _13\"></span>esorer\u00eda <span class=\"__1 _16\"></span>como la contrataci\u00f3n de derivad<span class=\"__1 _13\"></span>os con entidades financieras<span class=\"__1 _13\"></span> de elevada solvencia.<span class=\"__1 _13\"></span> Gesti\u00f3n del capital<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>gestiona <span class=\"__1 _12\"></span>su <span class=\"__1 _12\"></span>capital <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>garantizar <span class=\"__1 _14\"></span>la <span class=\"__1 _13\"></span>continuidad <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>actividades <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>sociedades <span class=\"__1 _12\"></span>del<span class=\"__1 _13\"></span> Grupo <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>cua<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>es <span class=\"__1 _14\"></span>cabecera <span class=\"__1 _14\"></span>y, <span class=\"__1 _19\"></span>al <span class=\"__1 _14\"></span>mismo <span class=\"__1 _14\"></span>tie<span class=\"__1 _13\"></span>mpo, <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>maximizar <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>rentabilidad <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>sus <span class=\"__1 _19\"></span>accionistas<span class=\"__1 _13\"></span> mediante el \u00f3ptimo <span class=\"__1 _13\"></span>equilibrio entre deuda y patri<span class=\"__1 _13\"></span>monio net<span class=\"ls7_1\">o.<span class=\"__1 _13\"></span></span> El Grupo revisa peri\u00f3dicamente la estructura de capital en funci\u00f3n de un plan estrat\u00e9gico a cinco a\u00f1os que marca las directr<span class=\"__1 _13\"></span>ices en cuanto a necesidades de <span class=\"__1 _13\"></span>inversi\u00f3n y financiaci\u00f3n.<span class=\"__1 _13\"></span> Los \u00edndices de apal<span class=\"__1 _13\"></span>ancamiento al 31 de diciembre de<span class=\"__1 _13\"></span>l 2024 y 20<span class=\"__1 _13\"></span>23 son los siguientes<span class=\"__1 _13\"></span>: 31 de 31 de Miles de Euros diciembre diciembre 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Deudas financier<span class=\"__1 _10\"></span>as (Nota18) 347.366  355.819  Obligaciones de pre<span class=\"__1 _16\"></span>staciones por retiro (N<span class=\"__1 _16\"></span>ota <span class=\"__1 _13\"></span><span class=\"ls2_1\">20</span>) 58.581  60.481  Efectivo y equi<span class=\"__1 _10\"></span>valentes del efe<span class=\"__1 _16\"></span>ctivo (Nota 1<span class=\"__1 _13\"></span>3)<span class=\"__1 _10\"></span> (377.097) (387.954) Deuda Neta 28.850  28.346  Patrimonio Neto (No<span class=\"__1 _10\"></span>ta 16) 1.488.382  1.463.400  Capital Social (N<span class=\"__1 _16\"></span>ot<span class=\"__1 _13\"></span>a 16<span class=\"__1 _10\"></span>) 25.616  25.127  (1)<span class=\"__1 _55\"> </span>\u00cdndice de apalanca<span class=\"__1 _16\"></span>mi<span class=\"__1 _13\"></span>e<span class=\"__1 _16\"></span>nto<span class=\"__1 _55\"> </span>1,9% 1,9% (1)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>En base al <span class=\"__1 _10\"></span>c\u00e1lculo utilizad<span class=\"__1 _10\"></span>o por el Gr<span class=\"__1 _16\"></span>upo para la determinaci\u00f3n de<span class=\"__1 _10\"></span>l \u00edndice de apalan<span class=\"__1 _16\"></span>camiento (sin inclu<span class=\"__1 _10\"></span>ir el importe de<span class=\"__1 _10\"></span> </span>\u201c<span class=\"ff1_1\">O</span>tros pasivos<span class=\"__1 _10\"></span> financieros\u201d<span class=\"__1 _10\"></span> incluidos en <span class=\"__1 _10\"></span>la Nota <span class=\"ff1_1 ls2_1\">19<span class=\"ls0_1\"> ni las deudas por<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ar<span class=\"__1 _10\"></span>rendamientos inc<span class=\"__1 _10\"></span>luidas en la N<span class=\"__1 _16\"></span>ota <span class=\"__1 _13\"></span><span class=\"ls2_1\">10<span class=\"ls4_1\">).</span></span><span class=\"fs0_1\"> </span></span></span>Riesgos macroecon\u00f3m<span class=\"__1 _13\"></span>icos y geopol\u00edticos<span class=\"__1 _13\"></span> Las <span class=\"__1 _14\"></span>operaci<span class=\"__1 _13\"></span>ones <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _14\"></span>pueden <span class=\"__1 _19\"></span>est<span class=\"ls7_1\">ar</span> <span class=\"__1 _19\"></span>con<span class=\"__1 _13\"></span>dicionadas <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>clos <span class=\"__1 _14\"></span>ec<span class=\"__1 _13\"></span>on\u00f3micos <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>a <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>onfl<span class=\"__1 _10\"></span>ictos internacionales <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>car\u00e1cter <span class=\"__1 _14\"></span>geopol<span class=\"__1 _13\"></span>\u00edti<span class=\"__1 _10\"></span>c<span class=\"__1 _13\"></span>o, <span class=\"__1 _14\"></span>ya <span class=\"__1 _14\"></span>sea <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>zonas <span class=\"__1 _14\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>opera <span class=\"__1 _19\"></span>direc<span class=\"__1 _13\"></span>tamen<span class=\"__1 _10\"></span>te <span class=\"__1 _14\"></span>o <span class=\"__1 _19\"></span>bien <span class=\"__1 _14\"></span>en<span class=\"__1 _13\"></span> geograf\u00edas que impactan otras actividades (cadena de suministro o estudios cl\u00ednicos, por <span class=\"__1 _10\"></span>ejemplo).<span class=\"__1 _13\"></span> No obstante, <span class=\"__1 _16\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>sector farmac\u00e9utico, <span class=\"__1 _16\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>lo ge<span class=\"__1 _10\"></span>neral, <span class=\"ls7_1\">es</span> <span class=\"__1 _21\"></span>co<span class=\"__1 _13\"></span>nsiderado <span class=\"__1 _16\"></span>ant<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>c\u00edclico, <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>uesto <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>tratamient<span class=\"__1 _13\"></span>os cr\u00f3nicos <span class=\"__1 _e\"> </span>y  de <span class=\"__1 _d\"> </span>presc<span class=\"__1 _13\"></span>ripci\u00f3n <span class=\"__1 _e\"> </span>suelen <span class=\"__1 _e\"> </span>tener <span class=\"__1 _e\"> </span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _d\"> </span>dema<span class=\"__1 _13\"></span>nda <span class=\"__1 _e\"> </span>estable <span class=\"__1 _e\"> </span>y  no<span class=\"__1 _10\"></span> <span class=\"__1 _e\"> </span>se  benefician <span class=\"__1 _d\"> </span>(o  no <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>ven perjudicados) por escen<span class=\"__1 _13\"></span>arios macroecon\u00f3micos favor<span class=\"__1 _13\"></span>ables (o de recesi\u00f3n, en el s<span class=\"__1 _13\"></span>egundo caso).<span class=\"__1 _13\"></span>  En <span class=\"__1 _16\"></span>el ejercicio <span class=\"__1 _16\"></span>terminado el <span class=\"__1 _16\"></span>31 <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>dicie<span class=\"__1 _13\"></span>mbre <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>20<span class=\"__1 _13\"></span>24, <span class=\"__1 _16\"></span>la i<span class=\"__1 _10\"></span>nflaci\u00f3n <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _16\"></span>distintos territorios <span class=\"__1 _16\"></span>donde opera el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>(pr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ncipalmente <span class=\"__1 _12\"></span>Uni\u00f3n <span class=\"__1 _13\"></span>Europ<span class=\"__1 _13\"></span>ea y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Estados <span class=\"__1 _13\"></span>Unidos)<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>mant<span class=\"__1 _13\"></span>enido <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>niveles <span class=\"__1 _12\"></span>bajos, <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo consecuencia <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>las <span class=\"__1 _d\"> </span>pol\u00edti<span class=\"__1 _13\"></span>cas <span class=\"__1 _d\"> </span>monetarias <span class=\"__1 _d\"> </span>m\u00e1s <span class=\"__1 _d\"> </span>restr<span class=\"__1 _13\"></span>ictivas <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>los <span class=\"__1 _e\"> </span>bancos <span class=\"__1 _d\"> </span>cent<span class=\"__1 _13\"></span>rales, <span class=\"__1 _d\"> </span>lo <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>h<span class=\"__1 _13\"></span>a traducido <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>bajadas de<span class=\"__1 _13\"></span> tipos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inter\u00e9s a<span class=\"__1 _13\"></span>nte la <span class=\"__1 _13\"></span>perspectiva <span class=\"__1 _13\"></span>de que<span class=\"__1 _13\"></span> los <span class=\"__1 _13\"></span>bancos c<span class=\"__1 _13\"></span>entrales suavicen <span class=\"__1 _13\"></span>su pol\u00edtica mon<span class=\"__1 _13\"></span>etaria<span class=\"lse_1\">. <span class=\"ls7_1\">Los</span></span> <span class=\"__1 _13\"></span>conflictos <span class=\"__1 _13\"></span>entre Ucrania <span class=\"__1 _13\"></span>y Rusia<span class=\"__1 _13\"></span>, y de <span class=\"__1 _13\"></span>la zona de <span class=\"__1 _13\"></span>Oriente Medio<span class=\"__1 _13\"></span> siguen <span class=\"__1 _13\"></span>activos (ambos <span class=\"__1 _16\"></span>event<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>afect<span class=\"__1 _13\"></span>an <span class=\"__1 _16\"></span>principalmente <span class=\"__1 _10\"></span>al <span class=\"__1 _16\"></span>segme<span class=\"__1 _13\"></span>nto <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>com<span class=\"__1 _13\"></span>ercializaci\u00f3n <span class=\"__1 _16\"></span>mediant<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>licenciatari<span class=\"__1 _13\"></span>os), <span class=\"__1 _10\"></span>pero no han tenido impacto si<span class=\"__1 _13\"></span>gnificativo en las operaciones <span class=\"__1 _13\"></span>del<span class=\"__1 _10\"></span> Grupo en 2<span class=\"__1 _13\"></span>024<span class=\"__1 _13\"></span>. Por <span class=\"__1 _b_1\"> </span>\u00faltimo, <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _17\"> </span>Estados <span class=\"__1 _b_1\"> </span>Unidos<span class=\"__1 _13\"></span>,  las <span class=\"__1 _17\"> </span>nuevas <span class=\"__1 _b_1\"> </span>pol\u00edtic<span class=\"__1 _13\"></span>as <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _b_1\"> </span>materi<span class=\"__1 _13\"></span>a  de <span class=\"__1 _17\"> </span>acceso <span class=\"__1 _b_1\"> </span>a <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>Sanidad<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>que eventualmente <span class=\"__1 _14\"></span>implante <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>nueva <span class=\"__1 _12\"></span>administraci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>bajo <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>mandato <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>Trump <span class=\"__1 _12\"></span>podr\u00edan <span class=\"__1 _12\"></span>r<span class=\"__1 _13\"></span>epercutir <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>la evoluci\u00f3n del ne<span class=\"__1 _10\"></span>gocio <span class=\"ls7_1\">en</span> dicho territorio, <span class=\"__1 _10\"></span>si bien la exposici\u00f3n <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _16\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>en t\u00e9rminos de <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ngresos <span class=\"__1 _10\"></span>no es muy <span class=\"__1 _17\"> </span>significativa <span class=\"__1 _17\"> </span>(<span class=\"__1 _13\"></span><span class=\"ls7_1\">5,6</span>% <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>Importe <span class=\"__1 _17\"> </span>neto <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>cif<span class=\"__1 _13\"></span>ra <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>negocios <span class=\"__1 _11\"> </span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _b_1\"> </span>el <span class=\"__1 _11\"> </span>ejercicio <span class=\"__1 _17\"> </span>2024). <span class=\"__1 _11\"> </span>En contrapartida, la <span class=\"__1 _16\"></span>fortaleza del <span class=\"__1 _16\"></span>d\u00f3lar<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>especto <span class=\"__1 _16\"></span>al eu<span class=\"__1 _10\"></span>ro <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>odr\u00eda <span class=\"__1 _16\"></span>favorecer la <span class=\"__1 _16\"></span>contribuc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _10\"></span>del negocio <span class=\"__1 _16\"></span>dentro<span class=\"__1 _13\"></span> del Grupo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-62": {
   "value": "32.  Exposici\u00f3n al riesgo financiero y gesti\u00f3n del capital Las  actividades  del  Grupo  est\u00e1n  expuestas  a  diversos  riesgos  financieros:  riesgo  de  mercado (incluyendo riesgo de tipo de cambio, riesgo del tipo de inter\u00e9s y riesgo de precios), riesgo de cr\u00e9dito y riesgo de liquidez. El programa de gesti\u00f3n del riesgo global del Grupo contempla la incertidumbre de los mercados financieros y trata de minimizar los efectos potenciales adversos sobre su rentabilidad financiera.  La gesti\u00f3n del riesgo financiero est\u00e1 controlada por el  Departamento de Tesorer\u00eda del Grupo  que identifica, eval\u00faa y cubre los riesgos financieros con arreglo a las pol\u00edticas aprobadas por el Consejo de Administraci\u00f3n, que proporciona pol\u00edticas escritas para la gesti\u00f3n del riesgo global, as\u00ed como para \u00e1reas concretas como riesgo de tipo de cambio, riesgo de tipo de inter\u00e9s, riesgo de liquidez, empleo de derivados y no derivados e inversi\u00f3n del exceso de liquidez. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "<div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x21_1 h16_1 y182 ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Riesgo de tipo de inter\u00e9s<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y2ec ff1_1 fs0_1 fc0_1 sc0_1 lsb_1 ws0_1\">A <span class=\"ls0_1\">31 <span class=\"__1 _13\"></span>de diciem<span class=\"__1 _13\"></span>bre de 20<span class=\"__1 _13\"></span>24, la <span class=\"__1 _13\"></span>mayor parte<span class=\"__1 _13\"></span> de la d<span class=\"__1 _13\"></span>euda del <span class=\"__1 _13\"></span>Grupo es <span class=\"__1 _13\"></span>a tipo fijo, <span class=\"__1 _13\"></span>reduciendo al<span class=\"__1 _13\"></span> m\u00ednimo </span></div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y2b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>iesgo <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>or <span class=\"__1 _21\"></span>una <span class=\"__1 _16\"></span>ev<span class=\"__1 _13\"></span>entual <span class=\"__1 _21\"></span>subi<span class=\"__1 _13\"></span>da <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tipos de<span class=\"__1 _10\"></span> <span class=\"__1 _16\"></span>inter\u00e9s<span class=\"__1 _13\"></span>. <span class=\"__1 _21\"></span>Tal <span class=\"__1 _16\"></span>como <span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>describ<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>en <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>N<span class=\"__1 _13\"></span>ota <span class=\"__1 _16\"></span><span class=\"lsc_1\">18<span class=\"ls0_1\"> <span class=\"__1 _16\"></span>los <span class=\"__1 _16\"></span>pr<span class=\"__1 _13\"></span>incipales </span></span></div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y276 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">instrumentos de deuda s<span class=\"__1 _13\"></span>on los siguientes:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 xa0 h1_1 y432 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>El 27 de<span class=\"__1 _16\"></span> marz<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>de 2019, la Sociedad Dominante formaliz\u00f3 un pr\u00e9stamo con <span class=\"__1 _16\"></span>e<span class=\"__1 _13\"></span>l <span class=\"__1 _16\"></span>Ban<span class=\"__1 _13\"></span>co <span class=\"__1 _10\"></span>Europeo </span></div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y809 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de Inversiones (BEI) por importe de hasta 120 mi<span class=\"__1 _13\"></span>llones de euros, para financiar sus esfuerzos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y80a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _13\"></span>inv<span class=\"__1 _13\"></span>estigaci\u00f3n <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>desarro<span class=\"__1 _13\"></span>llo, <span class=\"__1 _13\"></span>con <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>objetivo <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>ofrecer <span class=\"__1 _12\"></span>innovaci\u00f3<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>vanguardi<span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>terapias<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y80b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">diferenciadas <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>\u00e1rea <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>dermatolog\u00ed<span class=\"__1 _13\"></span>a m\u00e9dica<span class=\"__1 _13\"></span>. El<span class=\"__1 _13\"></span> primer <span class=\"__1 _13\"></span>tramo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>80 <span class=\"__1 _13\"></span>millones <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>euros </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y552 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">fue concedido e<span class=\"__1 _13\"></span>l 17 de abril de 2<span class=\"__1 _13\"></span>019 con un inter\u00e9s fijo<span class=\"__1 _13\"></span> del 1,351%, con 32<span class=\"__1 _13\"></span> amortizaciones d<span class=\"__1 _13\"></span>e </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y3ca ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">capital <span class=\"__1 _13\"></span>iguales <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>ntre <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>17 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>julio <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>2021 <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>17 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>abril<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> 20<span class=\"__1 _13\"></span>29, <span class=\"__1 _13\"></span>siendo <span class=\"__1 _13\"></span>este <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>vencim<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ento<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y3cb ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">\u00faltimo. Debid<span class=\"__1 _13\"></span>o a la em<span class=\"__1 _13\"></span>isi\u00f3n de deu<span class=\"__1 _13\"></span>da nueva, el <span class=\"__1 _13\"></span>tipo de inter\u00e9s<span class=\"__1 _13\"></span> se vio <span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ncrementad<span class=\"__1 _13\"></span>o en 0,30%,<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y3cc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">por lo que el tipo de <span class=\"__1 _13\"></span>inter\u00e9s es del 1,651%.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 xa0 h1_1 y398 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Con fecha 22 de<span class=\"__1 _10\"></span> septiembre de 2021, la Sociedad <span class=\"__1 _16\"></span>D<span class=\"__1 _13\"></span>ominante procedi\u00f3 al cierr<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>y desembolso<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y263 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de una <span class=\"__1 _13\"></span>emisi\u00f3n d<span class=\"__1 _13\"></span>e obligaciones <span class=\"__1 _13\"></span>simples de <span class=\"__1 _13\"></span>rango sen<span class=\"__1 _13\"></span>ior por <span class=\"__1 _13\"></span>un importe <span class=\"__1 _13\"></span>nominal agregado <span class=\"__1 _13\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y264 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">300 millones <span class=\"__1 _13\"></span>de euros, con<span class=\"__1 _13\"></span> un tipo <span class=\"__1 _13\"></span>de inter\u00e9s fijo a<span class=\"__1 _13\"></span>nual de 2,125% <span class=\"__1 _13\"></span>y con venc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>miento e<span class=\"__1 _13\"></span>l 22 de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y265 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">septiembre de 2026.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 xa0 h1_1 y266 ff6_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">-<span class=\"ff1_1\"> <span class=\"__1 _a_1\"> </span>Por <span class=\"__1 _14\"></span>\u00faltimo, <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>Grupo <span class=\"__1 _12\"></span>t<span class=\"__1 _13\"></span>iene <span class=\"__1 _14\"></span>suscri<span class=\"lse_1\">ta</span> <span class=\"__1 _14\"></span>una <span class=\"__1 _14\"></span>p\u00f3liza <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>cr\u00e9dito <span class=\"__1 _14\"></span>revolving, <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>deveng<span class=\"__1 _13\"></span>a <span class=\"__1 _12\"></span>un <span class=\"__1 _14\"></span>tipo <span class=\"__1 _14\"></span>de </span></div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y141_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">inter\u00e9s variable refere<span class=\"__1 _13\"></span>nciado al Euribor<span class=\"__1 _13\"></span>, pero que a <span class=\"__1 _13\"></span>31 de diciembre de 20<span class=\"__1 _13\"></span>24 y 2023, <span class=\"ls7_1\">no </span>hab\u00ed<span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x63 h1_1 y142_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">dispuesto importe a<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>gun<span class=\"ls7_1\">o.<span class=\"__1 _13\"></span></span> </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x21_1 h16_1 y1eb ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Riesgo de tipo de cam<span class=\"__1 _13\"></span>bio </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y80c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _12\"></span>Grupo <span class=\"__1 _14\"></span>est\u00e1 <span class=\"__1 _12\"></span>expu<span class=\"__1 _13\"></span>esto <span class=\"__1 _12\"></span>al <span class=\"__1 _14\"></span>riesgo <span class=\"__1 _12\"></span>del <span class=\"__1 _14\"></span>tipo <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>cambio <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>determinadas <span class=\"__1 _14\"></span>operaciones <span class=\"__1 _14\"></span>derivadas <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>su </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y62b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">actividad. <span class=\"__1 _14\"></span>Fundamentalmente <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>trata <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>cobros <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>d\u00f3lares <span class=\"__1 _14\"></span>correspondientes <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>ventas<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>producto </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ed ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">acabado, <span class=\"__1 _13\"></span>cobros y<span class=\"__1 _13\"></span> pagos <span class=\"__1 _13\"></span>derivados <span class=\"__1 _13\"></span>de la<span class=\"__1 _13\"></span> operaci\u00f3n <span class=\"__1 _13\"></span>realizada <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>Covis<span class=\"__1 _13\"></span>, pagos <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>d\u00f3lares deriv<span class=\"__1 _13\"></span>ados </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ee ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">de <span class=\"__1 _13\"></span>los acuerdos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>licencia c<span class=\"__1 _13\"></span>on Athenex, <span class=\"__1 _13\"></span>Li<span class=\"__1 _13\"></span>lly o <span class=\"__1 _13\"></span>Sun <span class=\"__1 _13\"></span>Pharma, <span class=\"__1 _13\"></span>pagos en <span class=\"__1 _13\"></span>d\u00f3lares <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>ensayos c<span class=\"__1 _13\"></span>l\u00ednicos, </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y148_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">compras <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>materias <span class=\"__1 _13\"></span>primas <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>pagos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>royalties <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>yenes <span class=\"__1 _13\"></span>y <span class=\"__1 _13\"></span>d\u00f3lares. L<span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>divisa <span class=\"__1 _13\"></span>m\u00e1s <span class=\"__1 _13\"></span>relevante <span class=\"__1 _13\"></span>con <span class=\"__1 _13\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y80d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que opera el grupo es e<span class=\"__1 _13\"></span>l d\u00f3lar estadouni<span class=\"__1 _13\"></span>dense. </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y80e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El Gru<span class=\"__1 _13\"></span>po analiza <span class=\"__1 _13\"></span>mensualment<span class=\"__1 _13\"></span>e las <span class=\"__1 _13\"></span>previsiones <span class=\"__1 _13\"></span>de cobros <span class=\"__1 _13\"></span>y pag<span class=\"__1 _13\"></span>os en <span class=\"__1 _13\"></span>divisa, as<span class=\"__1 _13\"></span>\u00ed como <span class=\"__1 _13\"></span>la evol<span class=\"__1 _13\"></span>uci\u00f3n y </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y80f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">tendencia <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>estas. <span class=\"__1 _13\"></span>Dura<span class=\"__1 _13\"></span>nte <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>\u00faltimos <span class=\"__1 _13\"></span>ejercicios, <span class=\"__1 _13\"></span>el <span class=\"__1 _13\"></span>G<span class=\"__1 _13\"></span>rupo ha <span class=\"__1 _13\"></span>re<span class=\"__1 _13\"></span>ducido <span class=\"__1 _12\"></span>puntual<span class=\"__1 _13\"></span>mente <span class=\"__1 _13\"></span>su <span class=\"__1 _13\"></span>exposici\u00f3n </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y612 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">al <span class=\"__1 _12\"></span>riesgo <span class=\"__1 _12\"></span>por <span class=\"__1 _14\"></span>tipo <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>cam<span class=\"__1 _13\"></span>bio <span class=\"__1 _13\"></span>en <span class=\"__1 _14\"></span>aquellas <span class=\"__1 _12\"></span>transacciones<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>comerciales<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>de <span class=\"__1 _14\"></span>mayor <span class=\"__1 _13\"></span>vo<span class=\"__1 _13\"></span>lumen, <span class=\"__1 _12\"></span>mediante <span class=\"__1 _14\"></span>l<span class=\"__1 _10\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gs9c4\"><div class=\"t_1 m0_1 x1_1 h1_1 y5de ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">contrataci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>seguros <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ambio <span class=\"__1 _21\"></span>puntuales <span class=\"__1 _16\"></span>para <span class=\"__1 _16\"></span>cubr<span class=\"__1 _13\"></span>ir <span class=\"__1 _21\"></span>las <span class=\"__1 _21\"></span>e<span class=\"__1 _13\"></span>ntradas<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>o <span class=\"__1 _21\"></span>sa<span class=\"__1 _13\"></span>lidas <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>tesorer\u00eda <span class=\"__1 _16\"></span>en <span class=\"__1 _16\"></span>d\u00f3<span class=\"__1 _13\"></span>lares.<span class=\"__1 _55\"> </span></div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x21_1 h16_1 y83a ff4_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Riesgos macroecon\u00f3m<span class=\"__1 _13\"></span>icos y geopol\u00edticos<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y83b ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _14\"></span>operaci<span class=\"__1 _13\"></span>ones <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>Gr<span class=\"__1 _13\"></span>upo <span class=\"__1 _14\"></span>pueden <span class=\"__1 _19\"></span>est<span class=\"ls7_1\">ar</span> <span class=\"__1 _19\"></span>con<span class=\"__1 _13\"></span>dicionadas <span class=\"__1 _14\"></span>a <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>clos <span class=\"__1 _14\"></span>ec<span class=\"__1 _13\"></span>on\u00f3micos <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>a <span class=\"__1 _19\"></span>los <span class=\"__1 _14\"></span>c<span class=\"__1 _13\"></span>onfl<span class=\"__1 _10\"></span>ictos </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y83c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">internacionales <span class=\"__1 _14\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>car\u00e1cter <span class=\"__1 _14\"></span>geopol<span class=\"__1 _13\"></span>\u00edti<span class=\"__1 _10\"></span>c<span class=\"__1 _13\"></span>o, <span class=\"__1 _14\"></span>ya <span class=\"__1 _14\"></span>sea <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>zonas <span class=\"__1 _14\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>que <span class=\"__1 _14\"></span>opera <span class=\"__1 _19\"></span>direc<span class=\"__1 _13\"></span>tamen<span class=\"__1 _10\"></span>te <span class=\"__1 _14\"></span>o <span class=\"__1 _19\"></span>bien <span class=\"__1 _14\"></span>en<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y174 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">geograf\u00edas que impactan otras actividades (cadena de suministro o estudios cl\u00ednicos, por <span class=\"__1 _10\"></span>ejemplo).<span class=\"__1 _13\"></span> No </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y175 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">obstante, <span class=\"__1 _16\"></span>el<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>sector farmac\u00e9utico, <span class=\"__1 _16\"></span>por<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>lo ge<span class=\"__1 _10\"></span>neral, <span class=\"ls7_1\">es</span> <span class=\"__1 _21\"></span>co<span class=\"__1 _13\"></span>nsiderado <span class=\"__1 _16\"></span>ant<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>c\u00edclico, <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>uesto <span class=\"__1 _16\"></span>que <span class=\"__1 _16\"></span>los<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>tratamient<span class=\"__1 _13\"></span>os </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y6e1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">cr\u00f3nicos <span class=\"__1 _e\"> </span>y  de <span class=\"__1 _d\"> </span>presc<span class=\"__1 _13\"></span>ripci\u00f3n <span class=\"__1 _e\"> </span>suelen <span class=\"__1 _e\"> </span>tener <span class=\"__1 _e\"> </span>u<span class=\"__1 _13\"></span>na <span class=\"__1 _d\"> </span>dema<span class=\"__1 _13\"></span>nda <span class=\"__1 _e\"> </span>estable <span class=\"__1 _e\"> </span>y  no<span class=\"__1 _10\"></span> <span class=\"__1 _e\"> </span>se  benefician <span class=\"__1 _d\"> </span>(o  no <span class=\"__1 _e\"> </span>se <span class=\"__1 _e\"> </span>ven </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y83d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">perjudicados) por escen<span class=\"__1 _13\"></span>arios macroecon\u00f3micos favor<span class=\"__1 _13\"></span>ables (o de recesi\u00f3n, en el s<span class=\"__1 _13\"></span>egundo caso).<span class=\"__1 _13\"></span>  </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y178 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">En <span class=\"__1 _16\"></span>el ejercicio <span class=\"__1 _16\"></span>terminado el <span class=\"__1 _16\"></span>31 <span class=\"__1 _10\"></span>de <span class=\"__1 _16\"></span>dicie<span class=\"__1 _13\"></span>mbre <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>20<span class=\"__1 _13\"></span>24, <span class=\"__1 _16\"></span>la i<span class=\"__1 _10\"></span>nflaci\u00f3n <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _16\"></span>distintos territorios <span class=\"__1 _16\"></span>donde opera </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y179 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>(pr<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>ncipalmente <span class=\"__1 _12\"></span>Uni\u00f3n <span class=\"__1 _13\"></span>Europ<span class=\"__1 _13\"></span>ea y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>Estados <span class=\"__1 _13\"></span>Unidos)<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>mant<span class=\"__1 _13\"></span>enido <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>niveles <span class=\"__1 _12\"></span>bajos, <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y17a ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consecuencia <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>las <span class=\"__1 _d\"> </span>pol\u00edti<span class=\"__1 _13\"></span>cas <span class=\"__1 _d\"> </span>monetarias <span class=\"__1 _d\"> </span>m\u00e1s <span class=\"__1 _d\"> </span>restr<span class=\"__1 _13\"></span>ictivas <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>los <span class=\"__1 _e\"> </span>bancos <span class=\"__1 _d\"> </span>cent<span class=\"__1 _13\"></span>rales, <span class=\"__1 _d\"> </span>lo <span class=\"__1 _d\"> </span>que <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>h<span class=\"__1 _13\"></span>a </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y83e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">traducido <span class=\"__1 _13\"></span>en <span class=\"__1 _13\"></span>bajadas de<span class=\"__1 _13\"></span> tipos <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>inter\u00e9s a<span class=\"__1 _13\"></span>nte la <span class=\"__1 _13\"></span>perspectiva <span class=\"__1 _13\"></span>de que<span class=\"__1 _13\"></span> los <span class=\"__1 _13\"></span>bancos c<span class=\"__1 _13\"></span>entrales suavicen <span class=\"__1 _13\"></span>su </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y83f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pol\u00edtica mon<span class=\"__1 _13\"></span>etaria<span class=\"lse_1\">. <span class=\"ls7_1\">Los</span></span> <span class=\"__1 _13\"></span>conflictos <span class=\"__1 _13\"></span>entre Ucrania <span class=\"__1 _13\"></span>y Rusia<span class=\"__1 _13\"></span>, y de <span class=\"__1 _13\"></span>la zona de <span class=\"__1 _13\"></span>Oriente Medio<span class=\"__1 _13\"></span> siguen <span class=\"__1 _13\"></span>activos </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y840 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">(ambos <span class=\"__1 _16\"></span>event<span class=\"__1 _13\"></span>os <span class=\"__1 _21\"></span>afect<span class=\"__1 _13\"></span>an <span class=\"__1 _16\"></span>principalmente <span class=\"__1 _10\"></span>al <span class=\"__1 _16\"></span>segme<span class=\"__1 _13\"></span>nto <span class=\"__1 _21\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>com<span class=\"__1 _13\"></span>ercializaci\u00f3n <span class=\"__1 _16\"></span>mediant<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>licenciatari<span class=\"__1 _13\"></span>os), <span class=\"__1 _10\"></span>pero </div></div><div class=\"c_1 w1_1 h0_1 gsa17\"><div class=\"t_1 m0_1 x1_1 h1_1 y841 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">no han tenido impacto si<span class=\"__1 _13\"></span>gnificativo en las operaciones <span class=\"__1 _13\"></span>del<span class=\"__1 _10\"></span> Grupo en 2<span class=\"__1 _13\"></span>024<span class=\"__1 _13\"></span>. </div></div><div class=\"c_1 w1_1 h0_1 gsa19\"><div class=\"t_1 m0_1 x1_1 h1_1 y125_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Por <span class=\"__1 _b_1\"> </span>\u00faltimo, <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _17\"> </span>Estados <span class=\"__1 _b_1\"> </span>Unidos<span class=\"__1 _13\"></span>,  las <span class=\"__1 _17\"> </span>nuevas <span class=\"__1 _b_1\"> </span>pol\u00edtic<span class=\"__1 _13\"></span>as <span class=\"__1 _b_1\"> </span>en <span class=\"__1 _b_1\"> </span>materi<span class=\"__1 _13\"></span>a  de <span class=\"__1 _17\"> </span>acceso <span class=\"__1 _b_1\"> </span>a <span class=\"__1 _b_1\"> </span>la <span class=\"__1 _b_1\"> </span>Sanidad<span class=\"__1 _13\"></span> <span class=\"__1 _b_1\"> </span>que </div></div><div class=\"c_1 w1_1 h0_1 gsa19\"><div class=\"t_1 m0_1 x1_1 h1_1 y126_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">eventualmente <span class=\"__1 _14\"></span>implante <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>nueva <span class=\"__1 _12\"></span>administraci\u00f3n<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>bajo <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>mandato <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>Trump <span class=\"__1 _12\"></span>podr\u00edan <span class=\"__1 _12\"></span>r<span class=\"__1 _13\"></span>epercutir <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gsa19\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">evoluci\u00f3n del ne<span class=\"__1 _10\"></span>gocio <span class=\"ls7_1\">en</span> dicho territorio, <span class=\"__1 _10\"></span>si bien la exposici\u00f3n <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>el <span class=\"__1 _16\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>en t\u00e9rminos de <span class=\"__1 _16\"></span>i<span class=\"__1 _13\"></span>ngresos <span class=\"__1 _10\"></span>no es </div></div><div class=\"c_1 w1_1 h0_1 gsa19\"><div class=\"t_1 m0_1 x1_1 h1_1 y1b5 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">muy <span class=\"__1 _17\"> </span>significativa <span class=\"__1 _17\"> </span>(<span class=\"__1 _13\"></span><span class=\"ls7_1\">5,6</span>% <span class=\"__1 _17\"> </span>del <span class=\"__1 _17\"> </span>Importe <span class=\"__1 _17\"> </span>neto <span class=\"__1 _17\"> </span>de <span class=\"__1 _17\"> </span>la <span class=\"__1 _17\"> </span>cif<span class=\"__1 _13\"></span>ra <span class=\"__1 _b_1\"> </span>de <span class=\"__1 _17\"> </span>negocios <span class=\"__1 _11\"> </span>p<span class=\"__1 _13\"></span>ara <span class=\"__1 _b_1\"> </span>el <span class=\"__1 _11\"> </span>ejercicio <span class=\"__1 _17\"> </span>2024). <span class=\"__1 _11\"> </span>En </div></div><div class=\"c_1 w1_1 h0_1 gsa19\"><div class=\"t_1 m0_1 x1_1 h1_1 y27e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">contrapartida, la <span class=\"__1 _16\"></span>fortaleza del <span class=\"__1 _16\"></span>d\u00f3lar<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>r<span class=\"__1 _13\"></span>especto <span class=\"__1 _16\"></span>al eu<span class=\"__1 _10\"></span>ro <span class=\"__1 _16\"></span>p<span class=\"__1 _13\"></span>odr\u00eda <span class=\"__1 _16\"></span>favorecer la <span class=\"__1 _16\"></span>contribuc<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>\u00f3n <span class=\"__1 _10\"></span>del negocio <span class=\"__1 _16\"></span>dentro<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsa19\"><div class=\"t_1 m0_1 x1_1 h1_1 y315 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">del Grupo. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-61": {
   "value": "Riesgo de liquidez<span class=\"__1 _13\"></span> El <span class=\"__1 _e\"> </span>Grupo  determina <span class=\"__1 _e\"> </span>las  necesidades <span class=\"__1 _e\"> </span>de <span class=\"__1 _e\"> </span>tesor<span class=\"__1 _13\"></span>er\u00eda <span class=\"__1 _e\"> </span>utilizando <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>os <span class=\"__1 _e\"> </span>herramientas  fundamentales <span class=\"__1 _e\"> </span>d<span class=\"__1 _13\"></span>e previsi\u00f3n que var\u00eda<span class=\"__1 _13\"></span>n en cuanto a su horizonte t<span class=\"__1 _13\"></span>emporal.<span class=\"__1 _55\"> </span>Por <span class=\"__1 _13\"></span>una <span class=\"__1 _13\"></span>parte, <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>establece <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>presupuesto <span class=\"__1 _12\"></span>mensualiz<span class=\"__1 _13\"></span>ado de <span class=\"__1 _13\"></span>t<span class=\"__1 _13\"></span>esorer\u00eda <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>un <span class=\"__1 _13\"></span>a\u00f1o <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>se <span class=\"__1 _13\"></span>fundamenta en los<span class=\"__1 _13\"></span> estados <span class=\"__1 _13\"></span>financieros <span class=\"__1 _13\"></span>previsionales para <span class=\"__1 _13\"></span>el a<span class=\"__1 _13\"></span>\u00f1o en <span class=\"__1 _13\"></span>curso, del c<span class=\"__1 _13\"></span>ual se <span class=\"__1 _13\"></span>analizan <span class=\"__1 _13\"></span>mensualmente las<span class=\"__1 _13\"></span> desviaciones.<span class=\"__1 _13\"></span> Por <span class=\"__1 _19\"></span>otr<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>p<span class=\"__1 _13\"></span>arte, <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>planificaci\u00f3n <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>gesti\u00f3n <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>la <span class=\"__1 _d\"> </span>l<span class=\"__1 _10\"></span>iquidez <span class=\"__1 _d\"> </span>a <span class=\"__1 _19\"></span>medio <span class=\"__1 _d\"> </span>y <span class=\"__1 _19\"></span>largo <span class=\"__1 _d\"> </span>plazo <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>basa <span class=\"__1 _d\"> </span>en <span class=\"__1 _d\"> </span>el<span class=\"__1 _16\"></span> <span class=\"__1 _d\"> </span>Plan Estrat\u00e9gico del Grupo <span class=\"__1 _13\"></span>que abarca un horizonte tempor<span class=\"__1 _13\"></span>al<span class=\"__1 _10\"></span> de cinco a\u00f1<span class=\"__1 _13\"></span>os. Los <span class=\"__1 _13\"></span>ex<span class=\"__1 _13\"></span>cedentes <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>tesorer\u00eda <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>moneda <span class=\"__1 _12\"></span>extranjera <span class=\"__1 _12\"></span>se <span class=\"__1 _12\"></span>invierten <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>dep\u00f3sitos <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>aquellos <span class=\"__1 _12\"></span>cas<span class=\"__1 _13\"></span>os <span class=\"__1 _13\"></span>que haya una previsi\u00f3n de<span class=\"__1 _13\"></span> realizar pagos en dicha moned<span class=\"__1 _13\"></span>a, principalmente d\u00f3lares <span class=\"__1 _13\"></span>estadou<span class=\"__1 _13\"></span>ni<span class=\"__1 _10\"></span>denses.<span class=\"__1 _13\"></span> Los <span class=\"__1 _12\"></span>ins<span class=\"__1 _13\"></span>trumentos <span class=\"__1 _12\"></span>de <span class=\"__1 _14\"></span>financiaci\u00f3n <span class=\"__1 _14\"></span>incluyen <span class=\"__1 _12\"></span>una <span class=\"__1 _14\"></span>serie <span class=\"__1 _12\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>\u201ccovenants\u201d <span class=\"__1 _14\"></span>que <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>caso <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>incumplimie<span class=\"__1 _13\"></span>nto podr\u00edan <span class=\"__1 _1b\"> </span>suponer <span class=\"__1 _1b\"> </span>la <span class=\"__1 _1b\"> </span>exigibilidad <span class=\"__1 _1b\"> </span>inmedi<span class=\"__1 _13\"></span>ata <span class=\"__1 _1c\"> </span>de <span class=\"__1 _1b\"> </span>dic<span class=\"__1 _13\"></span>hos <span class=\"__1 _1b\"> </span>pasivos <span class=\"__1 _1b\"> </span>financieros. <span class=\"__1 _1b\"> </span>El <span class=\"__1 _1b\"> </span>Grupo <span class=\"__1 _1b\"> </span>eval\u00faa peri\u00f3dicamente <span class=\"__1 _19\"></span>d<span class=\"__1 _13\"></span>icho <span class=\"__1 _14\"></span>cum<span class=\"__1 _13\"></span>plimiento <span class=\"__1 _14\"></span>(<span class=\"__1 _13\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _d\"> </span>las <span class=\"__1 _19\"> </span>ex<span class=\"__1 _13\"></span>pectativas <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>cu<span class=\"__1 _13\"></span>mplimiento <span class=\"__1 _19\"></span>para, <span class=\"__1 _19\"></span>e<span class=\"__1 _13\"></span>n <span class=\"__1 _14\"></span>su <span class=\"__1 _19\"></span>cas<span class=\"__1 _13\"></span>o, poder  tomar  me<span class=\"__1 _13\"></span>didas  correctoras).  A <span class=\"__1 _b_1\"> </span>31  de  dic<span class=\"__1 _13\"></span>iembre  de  2024,<span class=\"__1 _13\"></span>  todos  los  <span class=\"ff5_1\">\u201c</span>c<span class=\"__1 _13\"></span>ovenants<span class=\"ff5_1\">\u201d</span>  <span class=\"ls7_1\">es</span>taban cumplidos, tal y como se<span class=\"__1 _13\"></span> menciona en la Nota <span class=\"__1 _13\"></span><span class=\"ls7_1\">18</span>. El <span class=\"__1 _14\"></span>G<span class=\"__1 _13\"></span>rupo <span class=\"__1 _14\"></span>r<span class=\"__1 _13\"></span>ealiza <span class=\"__1 _19\"></span>una <span class=\"__1 _19\"></span>gesti<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _14\"></span>prude<span class=\"__1 _13\"></span>nte <span class=\"__1 _14\"></span>de<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>riesgo <span class=\"__1 _d\"> </span>de <span class=\"__1 _14\"></span>liqu<span class=\"__1 _13\"></span>ide<span class=\"__1 _10\"></span>z, <span class=\"__1 _19\"> </span>ma<span class=\"__1 _13\"></span>nteniendo <span class=\"__1 _19\"></span>el <span class=\"__1 _19\"> </span>s<span class=\"__1 _13\"></span>ufi<span class=\"__1 _10\"></span>ciente <span class=\"__1 _d\"> </span>efe<span class=\"__1 _10\"></span>ctivo <span class=\"__1 _19\"></span>y valores <span class=\"__1 _14\"></span>negociables. <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _19\"></span>la <span class=\"__1 _14\"></span>contrataci\u00f3n <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>fac<span class=\"__1 _13\"></span>ilidades <span class=\"__1 _14\"></span>crediticias <span class=\"__1 _14\"></span>comprometidas <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>import<span class=\"__1 _13\"></span>e suficiente para soportar <span class=\"__1 _13\"></span>las necesidades previstas.<span class=\"__1 _13\"></span> La previsi\u00f3n de la r<span class=\"__1 _13\"></span>eserva de liquidez al 31 de <span class=\"__1 _13\"></span>diciembre de 2024 es co<span class=\"__1 _13\"></span>mo sigue: 2026 y a\u00f1os (Miles de Euros)<span class=\"__1 _10\"></span> 2025<span class=\"ls0_1\"> </span>siguientes Efectivo y otros<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ac<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>os<span class=\"__1 _10\"></span> l\u00edquidos equ<span class=\"__1 _10\"></span>ivalentes (Nota 13<span class=\"__1 _10\"></span>) 377.097  - L\u00edneas de cr\u00e9di<span class=\"__1 _16\"></span>t<span class=\"__1 _13\"></span>o <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>ompr<span class=\"__1 _10\"></span>ometidas <span class=\"__1 _16\"></span>por <span class=\"__1 _13\"></span>entidad<span class=\"__1 _10\"></span>es bancarias, no<span class=\"__1 _16\"></span> utilizadas (Nota 18) - 275.000  Saldo de cierre<span class=\"__1 _16\"></span> 377.097  275.000  La <span class=\"__1 _12\"></span>tab<span class=\"__1 _13\"></span>la <span class=\"__1 _12\"></span>siguiente<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>presenta <span class=\"__1 _14\"></span>un <span class=\"__1 _12\"></span>an\u00e1lisis <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>pasivo<span class=\"__1 _13\"></span>s <span class=\"__1 _12\"></span>financieros <span class=\"__1 _14\"></span>del <span class=\"__1 _12\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>que <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>liquidan <span class=\"__1 _14\"></span>por <span class=\"__1 _12\"></span>u<span class=\"__1 _13\"></span>n importe neto agrupados seg\u00fan fech<span class=\"__1 _13\"></span>as de vencimiento considerando el periodo re<span class=\"__1 _13\"></span>stante en<span class=\"__1 _10\"></span> la fecha de balance  hasta <span class=\"__1 _b_1\"> </span>la  fecha<span class=\"__1 _13\"></span>  de  vencimiento<span class=\"__1 _13\"></span>  contractual.  Los <span class=\"__1 _b_1\"> </span>im<span class=\"__1 _13\"></span>portes  que  se <span class=\"__1 _b_1\"> </span>muestran <span class=\"__1 _b_1\"> </span>en  la  t<span class=\"__1 _13\"></span>abla corresponden <span class=\"__1 _13\"></span>a <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>flujos <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>efecti<span class=\"__1 _10\"></span>vo <span class=\"__1 _13\"></span>contractua<span class=\"__1 _13\"></span>les <span class=\"__1 _13\"></span>sin <span class=\"__1 _13\"></span>descontar. <span class=\"__1 _12\"></span>Los <span class=\"__1 _13\"></span>saldos <span class=\"__1 _13\"></span>por <span class=\"__1 _13\"></span>pagar<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>dentro <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>12 meses equivalen a los valores en libros de estos<span class=\"__1 _13\"></span>, dado que el <span class=\"__1 _10\"></span>efecto del descuento no es significativo.<span class=\"__1 _13\"></span> Menos de 1 Entre 1 y 2 Entre 2 y 5 M\u00e1s de 5 (Miles de Euros)<span class=\"__1 _16\"></span> a\u00f1o a\u00f1os a\u00f1os a\u00f1os A 31 de diciembre<span class=\"__1 _16\"></span> de 2024 Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9<span class=\"__1 _10\"></span>dito (Nota 18) 10.675  10.675  25.065  - Derivados financ<span class=\"__1 _10\"></span>ieros de nego<span class=\"__1 _10\"></span>ciaci\u00f3n (No<span class=\"__1 _10\"></span>ta 18) 2.046  - - - Obligaciones (No<span class=\"__1 _10\"></span>ta 18) 6.375  304.781  - - Pasivos por arre<span class=\"__1 _10\"></span>ndamiento (N<span class=\"__1 _16\"></span>ot<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>10)<span class=\"__1 _13\"></span> - - - - Acreedores co<span class=\"__1 _10\"></span>merciales y otra<span class=\"__1 _10\"></span>s cuentas a pa<span class=\"__1 _10\"></span>gar (Nota 19) 186.525  - - - Total 205.621  315.456  25.065  - A 31 de diciembre<span class=\"__1 _16\"></span> de 2023 Pr\u00e9stamos con<span class=\"__1 _10\"></span> entidades de cr\u00e9d<span class=\"__1 _10\"></span>ito (Nota 18) 10.810  10.675  31.215  4.528  Derivados financ<span class=\"__1 _10\"></span>ieros de nego<span class=\"__1 _10\"></span>ciaci\u00f3n (No<span class=\"__1 _10\"></span>ta 18) 1.569  - - - Obligaciones (No<span class=\"__1 _10\"></span>ta 18) 6.375  6.375  304.781  - Pasivos por arre<span class=\"__1 _10\"></span>ndamiento (N<span class=\"__1 _16\"></span>ot<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>10)<span class=\"__1 _13\"></span> 6.206  6.135  14.620  16.850  Acreedores co<span class=\"__1 _10\"></span>merciales y otra<span class=\"__1 _10\"></span>s cuentas a pa<span class=\"__1 _10\"></span>gar (Nota 19) 181.354  - - - Total 206.314  23.185  350.616  21.378 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-63": {
   "value": "Estimaci\u00f3n del valor raz<span class=\"__1 _13\"></span>onable La val<span class=\"__1 _13\"></span>oraci\u00f3n de <span class=\"__1 _13\"></span>los activos<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>pasivos valorados <span class=\"__1 _13\"></span>por su <span class=\"__1 _13\"></span>valor razon<span class=\"__1 _13\"></span>able debe <span class=\"__1 _13\"></span>desglosarse <span class=\"__1 _13\"></span>por nive<span class=\"__1 _13\"></span>les seg\u00fan la jerarqu\u00eda s<span class=\"__1 _13\"></span>iguiente determinada por la<span class=\"__1 _13\"></span> NIIF 13:  -<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Nivel 1. Precios de cot<span class=\"__1 _13\"></span>izaci\u00f3n (no ajustados) en merc<span class=\"__1 _13\"></span>ados activos y pasivos id\u00e9nti<span class=\"__1 _13\"></span>cos.<span class=\"__1 _13\"></span> </span>-<span class=\"ff1_1\"> <span class=\"__1 _24\"> </span>Nivel <span class=\"__1 _16\"></span>2. <span class=\"__1 _21\"></span>Datos<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>distintos <span class=\"__1 _21\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _21\"></span>precio <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>cotizaci\u00f3n <span class=\"__1 _16\"></span>incluidos <span class=\"__1 _16\"></span>dentro <span class=\"__1 _16\"></span>del <span class=\"__1 _16\"></span>nivel <span class=\"__1 _16\"></span>1 <span class=\"__1 _21\"></span>q<span class=\"__1 _13\"></span>ue <span class=\"__1 _21\"></span>sean <span class=\"__1 _16\"></span>observabl<span class=\"__1 _13\"></span>es </span>para el activo <span class=\"__1 _10\"></span>o el pasivo, tanto directamente (esto es, los <span class=\"__1 _10\"></span>precios), como indirectamente (esto<span class=\"__1 _13\"></span> es, derivados de los prec<span class=\"__1 _13\"></span>ios). Nivel <span class=\"__1 _19\"> </span>3. <span class=\"__1 _d\"> </span>Datos <span class=\"__1 _d\"> </span>para <span class=\"__1 _19\"></span>el <span class=\"__1 _d\"> </span>activo <span class=\"__1 _19\"></span>o <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>pasivo <span class=\"__1 _19\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _14\"></span>n<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>es<span class=\"__1 _13\"></span>t\u00e1n <span class=\"__1 _19\"></span>basados<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>en<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>dat<span class=\"__1 _13\"></span>os <span class=\"__1 _19\"></span>observables <span class=\"__1 _d\"> </span>de mercado. A 31 <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>diciembre de <span class=\"__1 _13\"></span>2024<span class=\"__1 _13\"></span> y <span class=\"__1 _13\"></span>2023 el <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _13\"></span>s\u00f3lo tiene<span class=\"__1 _13\"></span> activos <span class=\"__1 _13\"></span>valorados <span class=\"__1 _13\"></span>a valor <span class=\"__1 _13\"></span>razonable <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>nivel 3, que <span class=\"__1 _19\"></span>corres<span class=\"__1 _13\"></span>ponde <span class=\"__1 _19\"></span>al <span class=\"__1 _d\"> </span>activo <span class=\"__1 _19\"></span>financiero <span class=\"__1 _d\"> </span>con <span class=\"__1 _19\"></span>Covis <span class=\"__1 _d\"> </span>(Notas <span class=\"__1 _d\"> </span><span class=\"ls7_1\">12</span> <span class=\"__1 _19\"> </span><span class=\"lsf_1\">y <span class=\"__1 _d\"> </span><span class=\"ls7_1\">15</span></span>) <span class=\"__1 _19\"></span>y <span class=\"__1 _d\"> </span>de <span class=\"__1 _19\"></span>nivel <span class=\"__1 _d\"> </span>2, <span class=\"__1 _19\"></span>que <span class=\"__1 _19\"> </span>c<span class=\"__1 _13\"></span>orresponde <span class=\"__1 _19\"> </span>al<span class=\"__1 _13\"></span> derivado descrito en l<span class=\"__1 _13\"></span>a Nota <span class=\"ls7_1\">18</span>.<span class=\"fs3_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-64": {
   "value": "Riesgo de cr\u00e9dito<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>Grupo <span class=\"__1 _12\"></span>gestiona <span class=\"__1 _13\"></span>el <span class=\"__1 _12\"></span>riesgo <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>c<span class=\"__1 _13\"></span>r\u00e9dito <span class=\"__1 _13\"></span>mediante <span class=\"__1 _13\"></span>un <span class=\"__1 _12\"></span>an\u00e1lisis <span class=\"__1 _13\"></span>in<span class=\"__1 _13\"></span>di<span class=\"__1 _10\"></span>vidual <span class=\"__1 _13\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _13\"></span>par<span class=\"__1 _13\"></span>tidas <span class=\"__1 _13\"></span>que <span class=\"__1 _13\"></span>conforman<span class=\"__1 _13\"></span> las cuentas <span class=\"__1 _13\"></span>a cobrar. <span class=\"__1 _13\"></span>Como <span class=\"__1 _13\"></span>medidas de <span class=\"__1 _13\"></span>car\u00e1cter prev<span class=\"__1 _13\"></span>entivo, se <span class=\"__1 _13\"></span>establecen l\u00edmit<span class=\"__1 _13\"></span>es de <span class=\"__1 _13\"></span>cr\u00e9dito para <span class=\"__1 _13\"></span>las ventas <span class=\"__1 _16\"></span>realizad<span class=\"__1 _13\"></span>as <span class=\"__1 _16\"></span>a <span class=\"__1 _16\"></span>mayor<span class=\"__1 _13\"></span>istas, <span class=\"__1 _16\"></span>farmacias y <span class=\"__1 _16\"></span>licenciatar<span class=\"__1 _13\"></span>ios <span class=\"__1 _16\"></span>locales. Con <span class=\"__1 _16\"></span>respecto a <span class=\"__1 _16\"></span>la <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>enta <span class=\"__1 _21\"></span>h<span class=\"__1 _13\"></span>ospitalaria, dado <span class=\"__1 _12\"></span>su <span class=\"__1 _12\"></span>reduc<span class=\"__1 _13\"></span>ido <span class=\"__1 _13\"></span>peso, <span class=\"__1 _14\"></span>se <span class=\"__1 _12\"></span>realiza <span class=\"__1 _12\"></span>directam<span class=\"__1 _13\"></span>ente <span class=\"__1 _13\"></span>la <span class=\"__1 _14\"></span>gesti\u00f3n <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>cobro <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>posteriori, <span class=\"__1 _14\"></span>una <span class=\"__1 _13\"></span>vez <span class=\"__1 _14\"></span>vencida <span class=\"__1 _12\"></span>la deuda. Las cantid<span class=\"__1 _13\"></span>ades que se<span class=\"__1 _13\"></span> consideran i<span class=\"__1 _13\"></span>ncobrables, una v<span class=\"__1 _13\"></span>ez realizadas <span class=\"__1 _13\"></span>todas las p<span class=\"__1 _13\"></span>ertinentes gestiones <span class=\"__1 _13\"></span>de cobro, <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>deterioran <span class=\"__1 _14\"></span>al <span class=\"__1 _14\"></span>100%. <span class=\"__1 _14\"></span>El <span class=\"__1 _14\"></span>desglose <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>vencimientos, <span class=\"__1 _14\"></span>as\u00ed <span class=\"__1 _14\"></span>como <span class=\"__1 _14\"></span>los <span class=\"__1 _14\"></span>importes <span class=\"__1 _19\"></span>deteriorad<span class=\"__1 _13\"></span>os <span class=\"__1 _14\"></span>al cierre de los ejercici<span class=\"__1 _13\"></span>os 2024 y 2023 se d<span class=\"__1 _13\"></span>etallan en la Nota <span class=\"ls7_1\">15</span>.<span class=\"__1 _13\"></span> El <span class=\"__1 _16\"></span>Gr<span class=\"__1 _13\"></span>up<span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>no tiene <span class=\"__1 _16\"></span>riesgo de <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>r\u00e9dito <span class=\"__1 _16\"></span>significativo, realiz\u00e1ndose tanto <span class=\"__1 _16\"></span>las <span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>olocaciones de <span class=\"__1 _21\"></span>t<span class=\"__1 _13\"></span>esorer\u00eda <span class=\"__1 _16\"></span>como la contrataci\u00f3n de derivad<span class=\"__1 _13\"></span>os con entidades financieras<span class=\"__1 _13\"></span> de elevada solvencia.<span class=\"__1 _13\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-65": {
   "value": "Gesti\u00f3n del capital<span class=\"__1 _13\"></span> El <span class=\"__1 _13\"></span>Grup<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>gestiona <span class=\"__1 _12\"></span>su <span class=\"__1 _12\"></span>capital <span class=\"__1 _12\"></span>para <span class=\"__1 _12\"></span>garantizar <span class=\"__1 _14\"></span>la <span class=\"__1 _13\"></span>continuidad <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>actividades <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>las <span class=\"__1 _12\"></span>sociedades <span class=\"__1 _12\"></span>del<span class=\"__1 _13\"></span> Grupo <span class=\"__1 _14\"></span>del <span class=\"__1 _14\"></span>cua<span class=\"__1 _13\"></span>l <span class=\"__1 _14\"></span>es <span class=\"__1 _14\"></span>cabecera <span class=\"__1 _14\"></span>y, <span class=\"__1 _19\"></span>al <span class=\"__1 _14\"></span>mismo <span class=\"__1 _14\"></span>tie<span class=\"__1 _13\"></span>mpo, <span class=\"__1 _14\"></span>para <span class=\"__1 _14\"></span>maximizar <span class=\"__1 _14\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>rentabilidad <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>sus <span class=\"__1 _19\"></span>accionistas<span class=\"__1 _13\"></span> mediante el \u00f3ptimo <span class=\"__1 _13\"></span>equilibrio entre deuda y patri<span class=\"__1 _13\"></span>monio net<span class=\"ls7_1\">o.<span class=\"__1 _13\"></span></span> El Grupo revisa peri\u00f3dicamente la estructura de capital en funci\u00f3n de un plan estrat\u00e9gico a cinco a\u00f1os que marca las directr<span class=\"__1 _13\"></span>ices en cuanto a necesidades de <span class=\"__1 _13\"></span>inversi\u00f3n y financiaci\u00f3n.<span class=\"__1 _13\"></span> Los \u00edndices de apal<span class=\"__1 _13\"></span>ancamiento al 31 de diciembre de<span class=\"__1 _13\"></span>l 2024 y 20<span class=\"__1 _13\"></span>23 son los siguientes<span class=\"__1 _13\"></span>: 31 de 31 de Miles de Euros diciembre diciembre 2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Deudas financier<span class=\"__1 _10\"></span>as (Nota18) 347.366  355.819  Obligaciones de pre<span class=\"__1 _16\"></span>staciones por retiro (N<span class=\"__1 _16\"></span>ota <span class=\"__1 _13\"></span><span class=\"ls2_1\">20</span>) 58.581  60.481  Efectivo y equi<span class=\"__1 _10\"></span>valentes del efe<span class=\"__1 _16\"></span>ctivo (Nota 1<span class=\"__1 _13\"></span>3)<span class=\"__1 _10\"></span> (377.097) (387.954) Deuda Neta 28.850  28.346  Patrimonio Neto (No<span class=\"__1 _10\"></span>ta 16) 1.488.382  1.463.400  Capital Social (N<span class=\"__1 _16\"></span>ot<span class=\"__1 _13\"></span>a 16<span class=\"__1 _10\"></span>) 25.616  25.127  (1)<span class=\"__1 _55\"> </span>\u00cdndice de apalanca<span class=\"__1 _16\"></span>mi<span class=\"__1 _13\"></span>e<span class=\"__1 _16\"></span>nto<span class=\"__1 _55\"> </span>1,9% 1,9% (1)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>En base al <span class=\"__1 _10\"></span>c\u00e1lculo utilizad<span class=\"__1 _10\"></span>o por el Gr<span class=\"__1 _16\"></span>upo para la determinaci\u00f3n de<span class=\"__1 _10\"></span>l \u00edndice de apalan<span class=\"__1 _16\"></span>camiento (sin inclu<span class=\"__1 _10\"></span>ir el importe de<span class=\"__1 _10\"></span> </span>\u201c<span class=\"ff1_1\">O</span>tros pasivos<span class=\"__1 _10\"></span> financieros\u201d<span class=\"__1 _10\"></span> incluidos en <span class=\"__1 _10\"></span>la Nota <span class=\"ff1_1 ls2_1\">19<span class=\"ls0_1\"> ni las deudas por<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ar<span class=\"__1 _10\"></span>rendamientos inc<span class=\"__1 _10\"></span>luidas en la N<span class=\"__1 _16\"></span>ota <span class=\"__1 _13\"></span><span class=\"ls2_1\">10<span class=\"ls4_1\">).</span></span><span class=\"fs0_1\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "<div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h15_1 y229 ff2_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">33.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Informaci\u00f3n sob<span class=\"__1 _13\"></span>re los aplazamientos de pago<span class=\"__1 _13\"></span> efectuados a proveedores<span class=\"__1 _13\"></span> </span></div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y2b4 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Los  p<span class=\"__1 _13\"></span>lazos  de <span class=\"__1 _b_1\"> </span>pago <span class=\"__1 _b_1\"> </span>a <span class=\"__1 _b_1\"> </span>proveedores <span class=\"__1 _b_1\"> </span>realizados <span class=\"__1 _b_1\"> </span>por <span class=\"__1 _b_1\"> </span>las  soc<span class=\"__1 _13\"></span>iedades  espa\u00f1<span class=\"__1 _13\"></span>olas  del <span class=\"__1 _11\"> </span>per\u00edmetro <span class=\"__1 _b_1\"> </span>de </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y274 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">consolidaci\u00f3n <span class=\"__1 _19\"></span>del <span class=\"__1 _19\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>cumplen <span class=\"__1 _19\"></span>con <span class=\"__1 _19\"> </span>los <span class=\"__1 _d\"> </span>l<span class=\"__1 _16\"></span>\u00edm<span class=\"__1 _13\"></span>ites <span class=\"__1 _14\"></span>establecidos <span class=\"__1 _19\"></span>en <span class=\"__1 _19\"> </span>la <span class=\"__1 _19\"></span>Ley <span class=\"__1 _19\"></span>15/2<span class=\"__1 _13\"></span>010 <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>5 <span class=\"__1 _19\"></span>de <span class=\"__1 _19\"></span>julio. <span class=\"__1 _19\"></span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y275 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">modificaci\u00f3n <span class=\"__1 _13\"></span>de la <span class=\"__1 _13\"></span>Ley 3/20<span class=\"__1 _13\"></span>04 de <span class=\"__1 _13\"></span>la lucha <span class=\"__1 _13\"></span>contra la <span class=\"__1 _13\"></span>morosidad <span class=\"__1 _13\"></span>en las <span class=\"__1 _13\"></span>operaciones<span class=\"__1 _13\"></span> comerciales. <span class=\"__1 _13\"></span>Dicha </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y1e9 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ley establece unos pl<span class=\"__1 _13\"></span>azos de pago l\u00edmite de 60 d\u00edas.<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y17e ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _12\"></span>detalle <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>los <span class=\"__1 _12\"></span>p<span class=\"__1 _13\"></span>agos <span class=\"__1 _12\"></span>por <span class=\"__1 _12\"></span>operaciones <span class=\"__1 _14\"></span>comerciales <span class=\"__1 _12\"></span>realizados <span class=\"__1 _14\"></span>durante <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>ejerci<span class=\"__1 _13\"></span>cio <span class=\"__1 _13\"></span>y <span class=\"__1 _14\"></span>pendientes <span class=\"__1 _12\"></span>de </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y17f ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">pago <span class=\"__1 _12\"></span>a<span class=\"__1 _13\"></span>l <span class=\"__1 _12\"></span>cierre, <span class=\"__1 _14\"></span>en <span class=\"__1 _12\"></span>relaci\u00f3n <span class=\"__1 _14\"></span>con <span class=\"__1 _12\"></span>l<span class=\"__1 _13\"></span>os <span class=\"__1 _12\"></span>plazos <span class=\"__1 _14\"></span>m\u00e1ximos <span class=\"__1 _12\"></span>le<span class=\"__1 _13\"></span>ga<span class=\"__1 _10\"></span>les <span class=\"__1 _14\"></span>previstos <span class=\"__1 _12\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _12\"></span>Ley <span class=\"__1 _14\"></span>15/2010, <span class=\"__1 _14\"></span>y <span class=\"__1 _12\"></span>seg\u00fan <span class=\"__1 _14\"></span>la </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y1ea ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">disposici\u00f3n del Bolet\u00edn Of<span class=\"__1 _13\"></span>icial del Estado publicado e<span class=\"__1 _13\"></span>l 4 de febrero de 2<span class=\"__1 _13\"></span>016, se detalla como sigue:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w15a h8_1 gsa1c\"><div class=\"t_1 m0_1 x25 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w15b h8_1 gsa1d\"><div class=\"t_1 m0_1 x13_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w15a h8_1 gsa1e\"><div class=\"t_1 m0_1 x13_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">D\u00edas </div></div><div class=\"c_1 w15b h8_1 gsa1f\"><div class=\"t_1 m0_1 x10_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">D\u00edas </div></div><div class=\"c_1 w159 h7_1 gsa20\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Periodo medio<span class=\"__1 _10\"></span> de pago a pro<span class=\"__1 _10\"></span>veedores </div></div><div class=\"c_1 w15a h7_1 gsa21\"><div class=\"t_1 m0_1 x29 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">42<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w15b h7_1 gsa22\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">43<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w159 h7_1 gsa23\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ratio de operacione<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>pa<span class=\"__1 _10\"></span>gadas </div></div><div class=\"c_1 w15a h7_1 gsa24\"><div class=\"t_1 m0_1 x29 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">44<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w15b h7_1 gsa25\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">44<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w159 h7_1 gsa26\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Ratio de operacione<span class=\"__1 _16\"></span>s <span class=\"__1 _13\"></span>pen<span class=\"__1 _10\"></span>dientes <span class=\"__1 _16\"></span>de pago </div></div><div class=\"c_1 w15a h7_1 gsa27\"><div class=\"t_1 m0_1 x29 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">29<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w15b h7_1 gsa28\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">24<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w159 h7_1 gsa29\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total pagos rea<span class=\"__1 _16\"></span>l<span class=\"__1 _13\"></span>i<span class=\"__1 _10\"></span>zados </div></div><div class=\"c_1 w15a h7_1 gsa2a\"><div class=\"t_1 m0_1 xb_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">598.908 </div></div><div class=\"c_1 w15b h7_1 gsa2b\"><div class=\"t_1 m0_1 x2e h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">575.157 </div></div><div class=\"c_1 w159 h7_1 gsa2c\"><div class=\"t_1 m0_1 x12_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total pagos pend<span class=\"__1 _16\"></span>ientes </div></div><div class=\"c_1 w15a h7_1 gsa2d\"><div class=\"t_1 m0_1 xd_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">73.126 </div></div><div class=\"c_1 w15b h7_1 gsa2e\"><div class=\"t_1 m0_1 x2d h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">44.485 </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y818 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Este <span class=\"__1 _13\"></span>saldo h<span class=\"__1 _13\"></span>ace refere<span class=\"__1 _13\"></span>ncia <span class=\"__1 _13\"></span>a los <span class=\"__1 _13\"></span>proveedores <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>las <span class=\"__1 _13\"></span>sociedades <span class=\"__1 _13\"></span>espa\u00f1olas <span class=\"__1 _13\"></span>del <span class=\"__1 _13\"></span>conjunto <span class=\"__1 _13\"></span>consolidable </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y69c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">que <span class=\"__1 _d\"> </span>por <span class=\"__1 _e\"> </span>su <span class=\"__1 _e\"> </span>naturaleza <span class=\"__1 _d\"> </span>so<span class=\"__1 _13\"></span>n <span class=\"__1 _d\"> </span>acreedor<span class=\"__1 _13\"></span>es <span class=\"__1 _d\"> </span>comerciales <span class=\"__1 _e\"> </span>por <span class=\"__1 _d\"> </span>deu<span class=\"__1 _13\"></span>das <span class=\"__1 _d\"> </span>con <span class=\"__1 _d\"> </span>sum<span class=\"__1 _13\"></span>inistradores <span class=\"__1 _d\"> </span>de <span class=\"__1 _e\"> </span>bienes <span class=\"__1 _e\"> </span>y </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y3d_1 ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">servicios. </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y3cc ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Por <span class=\"__1 _14\"></span>\u00faltimo<span class=\"lse_1\">, <span class=\"__1 _14\"></span></span>de <span class=\"__1 _12\"></span>ac<span class=\"__1 _13\"></span>uerdo <span class=\"__1 _12\"></span>con<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>la <span class=\"__1 _14\"></span>Ley <span class=\"__1 _14\"></span>18/2022 <span class=\"__1 _14\"></span>de <span class=\"__1 _12\"></span>2<span class=\"__1 _13\"></span>8 <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>septiembre<span class=\"__1 _13\"></span> <span class=\"__1 _14\"></span>a <span class=\"__1 _12\"></span>continuaci<span class=\"__1 _13\"></span>\u00f3n <span class=\"__1 _12\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _12\"></span>detalla<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>para <span class=\"__1 _14\"></span>las </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y3cd ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">sociedades <span class=\"__1 _12\"></span>espa\u00f1olas<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>per\u00edmetro <span class=\"__1 _14\"></span>de <span class=\"__1 _13\"></span>consolidac<span class=\"__1 _13\"></span>i\u00f3n <span class=\"__1 _13\"></span>del <span class=\"__1 _12\"></span>Grupo<span class=\"__1 _13\"></span> <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>v<span class=\"__1 _13\"></span>olumen <span class=\"__1 _13\"></span>mo<span class=\"__1 _13\"></span>netario <span class=\"__1 _13\"></span>y<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>n\u00famero <span class=\"__1 _12\"></span>de<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y3ce ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">facturas <span class=\"__1 _19\"></span>pagadas <span class=\"__1 _19\"> </span>en <span class=\"__1 _d\"> </span>un <span class=\"__1 _14\"></span>period<span class=\"__1 _13\"></span>o <span class=\"__1 _14\"></span>inferior <span class=\"__1 _19\"></span>al <span class=\"__1 _d\"> </span>m\u00e1<span class=\"__1 _10\"></span>ximo <span class=\"__1 _d\"> </span>establecido <span class=\"__1 _14\"></span>en <span class=\"__1 _19\"></span>l<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>normativ<span class=\"__1 _13\"></span>a <span class=\"__1 _14\"></span>de <span class=\"__1 _19\"></span>morosida<span class=\"__1 _13\"></span>d <span class=\"__1 _14\"></span>y <span class=\"__1 _19\"></span>el </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y84c ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">porcentaje <span class=\"__1 _13\"></span>qu<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>suponen <span class=\"__1 _12\"></span>sobre <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span><span class=\"lse_1\">to</span>t<span class=\"__1 _13\"></span>al <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>fact<span class=\"__1 _13\"></span>uras <span class=\"__1 _13\"></span>y <span class=\"__1 _12\"></span>pagos, <span class=\"__1 _12\"></span>seg\u00fa<span class=\"__1 _13\"></span>n <span class=\"__1 _13\"></span>dispuesto <span class=\"__1 _12\"></span>en <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Bolet\u00edn <span class=\"__1 _12\"></span>Oficial <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span>l </div></div><div class=\"c_1 w1_1 h0_1 gsa1b\"><div class=\"t_1 m0_1 x1_1 h1_1 y84d ff1_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">Estado publicado el 29 <span class=\"__1 _13\"></span>de septiembre de 2022:<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w15d h7_1 gsa2f\"><div class=\"t_1 m0_1 x7f h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w15d h7_1 gsa30\"><div class=\"t_1 m0_1 x7f h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w15e hc_1 gsa31\"><div class=\"t_1 m0_1 x4d h5_1 y379 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de </div></div><div class=\"c_1 w151 hc_1 gsa32\"><div class=\"t_1 m0_1 x4d h5_1 y379 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N\u00famero de </div></div><div class=\"c_1 w15e hc_1 gsa33\"><div class=\"t_1 m0_1 x4d h5_1 y379 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de </div></div><div class=\"c_1 w151 hc_1 gsa34\"><div class=\"t_1 m0_1 x4d h5_1 y379 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">N\u00famero de </div></div><div class=\"c_1 w15e hc_1 gsa31\"><div class=\"t_1 m0_1 x2d h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Euros </div></div><div class=\"c_1 w151 hc_1 gsa32\"><div class=\"t_1 m0_1 x14_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">facturas </div></div><div class=\"c_1 w15e hc_1 gsa33\"><div class=\"t_1 m0_1 x2d h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Euros </div></div><div class=\"c_1 w151 hc_1 gsa34\"><div class=\"t_1 m0_1 x14_1 h5_1 y58_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">facturas </div></div><div class=\"c_1 w15c ha_1 gsa35\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Facturas pagada<span class=\"__1 _10\"></span>s en plazo in<span class=\"__1 _10\"></span>ferior al m\u00e1<span class=\"__1 _10\"></span>ximo * </div></div><div class=\"c_1 w15e ha_1 gsa36\"><div class=\"t_1 m0_1 x2e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">489.952 </div></div><div class=\"c_1 w151 ha_1 gsa37\"><div class=\"t_1 m0_1 x10_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">30.960 </div></div><div class=\"c_1 w15e ha_1 gsa38\"><div class=\"t_1 m0_1 x2e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">387.328 </div></div><div class=\"c_1 w151 ha_1 gsa39\"><div class=\"t_1 m0_1 x10_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.549 </div></div><div class=\"c_1 w15c h7_1 gsa3a\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Total facturas pa<span class=\"__1 _10\"></span>gadas </div></div><div class=\"c_1 w15e h7_1 gsa3b\"><div class=\"t_1 m0_1 x2e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">598.908 </div></div><div class=\"c_1 w151 h7_1 gsa3c\"><div class=\"t_1 m0_1 x10_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">36.418 </div></div><div class=\"c_1 w15e h7_1 gsa3d\"><div class=\"t_1 m0_1 x2e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">575.157 </div></div><div class=\"c_1 w151 h7_1 gsa3e\"><div class=\"t_1 m0_1 x10_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">36.833 </div></div><div class=\"c_1 w15c h8_1 gsa3f\"><div class=\"t_1 m0_1 x12_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">% pagado en pla<span class=\"__1 _16\"></span>zo i<span class=\"__1 _13\"></span>nfe<span class=\"__1 _10\"></span>rior al m<span class=\"__1 _10\"></span>\u00e1ximo* </div></div><div class=\"c_1 w15e h8_1 gsa40\"><div class=\"t_1 m0_1 x2d h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">81,8% </div></div><div class=\"c_1 w151 h8_1 gsa41\"><div class=\"t_1 m0_1 x48 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">85,0% </div></div><div class=\"c_1 w15e h8_1 gsa42\"><div class=\"t_1 m0_1 x2d h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">67,3% </div></div><div class=\"c_1 w151 h8_1 gsa43\"><div class=\"t_1 m0_1 x48 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">47,6% </div></div><div class=\"c_1 w15c h8_1 gsa44\"><div class=\"t_1 m0_1 x12_1 h6f y851 ff1_1 fs6_1 fc0_1 sc0_1 ls0_1 ws0_1\">* de acuerdo con l<span class=\"__1 _13\"></span>a normativa de morosidad d<span class=\"__1 _13\"></span>e Espa\u00f1a </div></div>",
   "dimensions": {
    "concept": "almirall:Revelaciondelainformacionsobrelosaplazamientosdepagoefectuadosaproveedores",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-66": {
   "value": "34.<span class=\"ls0_1\"> <span class=\"__1 _c\"> </span>Hechos Poste<span class=\"__1 _13\"></span>riores </span>Con <span class=\"__1 _d\"> </span>fecha <span class=\"__1 _19\"></span><span class=\"ls7_1\">31</span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>enero <span class=\"__1 _19\"> </span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _19\"></span>2025 <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"> </span>ha <span class=\"__1 _19\"></span>firmado <span class=\"__1 _d\"> </span>un <span class=\"__1 _d\"> </span>acuerdo <span class=\"__1 _d\"> </span>correspondiente <span class=\"__1 _d\"> </span>a <span class=\"__1 _d\"> </span>la <span class=\"__1 _19\"></span>desinvers<span class=\"__1 _13\"></span>i\u00f3n<span class=\"__1 _10\"></span> <span class=\"__1 _d\"> </span>d<span class=\"lsc_1\">e </span>Algidol\u00ae <span class=\"__1 _13\"></span>y la <span class=\"__1 _13\"></span>licencia <span class=\"ls7_1\">de <span class=\"__1 _13\"></span></span>Sekisan\u00ae <span class=\"__1 _13\"></span>en Espa<span class=\"__1 _13\"></span>\u00f1<span class=\"ls7_1\">a.</span> Co<span class=\"__1 _13\"></span>mo consecuenc<span class=\"__1 _13\"></span>ia, el <span class=\"__1 _13\"></span>Grupo ha <span class=\"__1 _13\"></span>cobrado 12 <span class=\"__1 _13\"></span>millones de <span class=\"__1 _16\"></span>euros<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>quedando<span class=\"__1 _13\"></span> <span class=\"__1 _21\"></span>p<span class=\"__1 _13\"></span>endientes <span class=\"__1 _16\"></span>ciertos<span class=\"__1 _13\"></span> <span class=\"__1 _16\"></span>co<span class=\"__1 _13\"></span>bros <span class=\"__1 _16\"></span>futuros no <span class=\"__1 _16\"></span>cond<span class=\"__1 _13\"></span>icionados. A <span class=\"__1 _21\"></span>3<span class=\"__1 _13\"></span>1 <span class=\"__1 _16\"></span>de diciembre <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _16\"></span>2024 no hay activos significativos<span class=\"__1 _13\"></span> asociados a esta operaci\u00f3n.<span class=\"__1 _13\"></span> A <span class=\"__1 _12\"></span>la <span class=\"__1 _12\"></span>fec<span class=\"__1 _13\"></span>ha <span class=\"__1 _13\"></span>de<span class=\"__1 _13\"></span> <span class=\"__1 _13\"></span>form<span class=\"__1 _13\"></span>ulaci\u00f3n <span class=\"__1 _12\"></span>de <span class=\"__1 _12\"></span>est<span class=\"__1 _13\"></span>as <span class=\"__1 _13\"></span>cuen<span class=\"__1 _13\"></span>tas <span class=\"__1 _13\"></span>a<span class=\"__1 _13\"></span>nu<span class=\"__1 _10\"></span>ales <span class=\"__1 _14\"></span>consolidadas, <span class=\"__1 _12\"></span>el <span class=\"__1 _12\"></span>Consej<span class=\"__1 _13\"></span>o <span class=\"__1 _13\"></span>d<span class=\"__1 _13\"></span>e <span class=\"__1 _13\"></span>A<span class=\"__1 _13\"></span>dministraci\u00f3n <span class=\"__1 _12\"></span>de Almirall, <span class=\"__1 _13\"></span>S.A. ha <span class=\"__1 _13\"></span>acordado <span class=\"__1 _13\"></span>proponer <span class=\"__1 _13\"></span>a la <span class=\"__1 _13\"></span>Junta G<span class=\"__1 _13\"></span>eneral de <span class=\"__1 _13\"></span>Accionistas <span class=\"__1 _13\"></span>la distrib<span class=\"__1 _13\"></span>uci\u00f3n de <span class=\"__1 _13\"></span>un d<span class=\"__1 _13\"></span>ividendo con cargo a <span class=\"__1 _16\"></span>reserv<span class=\"__1 _13\"></span>as <span class=\"__1 _10\"></span>de libre disposici\u00f3n por un importe de<span class=\"__1 _10\"></span> 40,6 millones de euros (equivalente a <span class=\"ls7_1\">0,<span class=\"lsc_1\">19</span></span> euros <span class=\"__1 _16\"></span>por <span class=\"__1 _16\"></span>acci\u00f3n). <span class=\"__1 _10\"></span>A <span class=\"__1 _16\"></span>efectos <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>r<span class=\"__1 _13\"></span>ealizaci\u00f3n <span class=\"__1 _21\"></span>de <span class=\"__1 _16\"></span>esta di<span class=\"__1 _10\"></span>stribuci\u00f3n <span class=\"__1 _16\"></span>de <span class=\"__1 _16\"></span>d<span class=\"__1 _13\"></span>ividendo <span class=\"__1 _21\"></span>s<span class=\"__1 _13\"></span>e <span class=\"__1 _21\"></span>propone <span class=\"__1 _16\"></span>v<span class=\"__1 _13\"></span>olver <span class=\"__1 _21\"></span>a <span class=\"__1 _16\"></span>uti<span class=\"__1 _13\"></span>l<span class=\"__1 _10\"></span>izar el <span class=\"__1 _13\"></span>sistema <span class=\"__1 _13\"></span>de <span class=\"__1 _13\"></span>retribuci<span class=\"__1 _13\"></span>\u00f3n p<span class=\"__1 _13\"></span>ara <span class=\"__1 _13\"></span>los <span class=\"__1 _13\"></span>accionistas <span class=\"__1 _13\"></span>denominado <span class=\"__1 _13\"></span>co<span class=\"__1 _13\"></span>mo \u201c<span class=\"__1 _13\"></span>Dividendo <span class=\"__1 _13\"></span>Flexible\u201d, <span class=\"__1 _13\"></span>ya <span class=\"__1 _13\"></span>aplicado <span class=\"__1 _13\"></span>e<span class=\"__1 _13\"></span>n 20<span class=\"ls0_1\">24, o bien, que <span class=\"__1 _13\"></span>el reparto sea \u00edntegramente e<span class=\"__1 _13\"></span>n efectivo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "<div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x124 h15_1 y854 ff2_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ANEXO: INFORMACI\u00d3N<span class=\"__1 _13\"></span> DE LAS SOCIEDA<span class=\"__1 _13\"></span>DES DEL GRUPO<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w161 h7_1 gsa47\"><div class=\"t_1 m0_1 x9e h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa48\">Almirall - </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa49\">Industrias </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa4a\">Almirall </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa4b\">Productos </div><div class=\"c_1 wd1 h2d gsa4c\"><div class=\"t_1 m0_1 x2e h6_1 y383 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall. NV </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa4d\">Laboratorios  </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa4e\">Laboratorios </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa4f\">Farmac\u00e9uticas </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa50\">Ranke </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa51\">Holding Iberia </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa52\">Farmac\u00eauticos.<span class=\"__1 _10\"></span> </div><div class=\"c_1 w162 h2d gsa53\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nombre </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa54\">Almirall S.L. </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa55\">Tecnobio S.A. </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa56\">Almirall S.A. </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa57\">Qu\u00edmica S.A. </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa58\">S.L. </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1 gsa59\">Lda.<span class=\"ls0_1\"> </span></div><div class=\"c_1 wce h34 gsa5a\"><div class=\"t_1 m0_1 x10_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Espa\u00f1a </div></div><div class=\"c_1 wd1 h34 gsa5b\"><div class=\"t_1 m0_1 x10_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Espa\u00f1a </div></div><div class=\"c_1 wd2 h34 gsa5c\"><div class=\"t_1 m0_1 x10_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Espa\u00f1a </div></div><div class=\"c_1 wd1 h34 gsa5d\"><div class=\"t_1 m0_1 x10_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Espa\u00f1a </div></div><div class=\"c_1 wd2 h34 gsa5e\"><div class=\"t_1 m0_1 x10_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Espa\u00f1a </div></div><div class=\"c_1 wd1 h34 gsa5f\"><div class=\"t_1 m0_1 x10_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">B\u00e9lgica </div></div><div class=\"c_1 w163 h34 gsa60\"><div class=\"t_1 m0_1 x17_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Portugal </div></div><div class=\"c_1 w162 h34 gsa61\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Direcci\u00f3n </div></div><div class=\"c_1 wd1 h30 gsa62\"><div class=\"t_1 m0_1 x12_1 h6_1 y38f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fabricaci\u00f3n de </div></div><div class=\"c_1 wce h30 gsa63\"><div class=\"t_1 m0_1 x4d h6_1 y38d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de </div></div><div class=\"c_1 wd2 h30 gsa64\"><div class=\"t_1 m0_1 x12_1 h6_1 y38d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fabricaci\u00f3n de </div></div><div class=\"c_1 wd1 h30 gsa65\"><div class=\"t_1 m0_1 x2e h6_1 y38d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 w163 h30 gsa66\"><div class=\"t_1 m0_1 x48 h6_1 y38d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 w162 h30 gsa67\"><div class=\"t_1 m0_1 x12_1 h6_1 y38c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Actividad </div></div><div class=\"c_1 wd1 h30 gsa68\"><div class=\"t_1 m0_1 x10_1 h6_1 y38c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inactiva </div></div><div class=\"c_1 wd1 h30 gsa62\"><div class=\"t_1 m0_1 x13_1 h6_1 y38c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">materias </div></div><div class=\"c_1 wd2 h30 gsa69\"><div class=\"t_1 m0_1 x10_1 h6_1 y38c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Holding </div></div><div class=\"c_1 wce h30 gsa63\"><div class=\"t_1 m0_1 x12_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intermediaci\u00f3n </div></div><div class=\"c_1 wd2 h30 gsa64\"><div class=\"t_1 m0_1 x12_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">especialidades </div></div><div class=\"c_1 wd1 h30 gsa65\"><div class=\"t_1 m0_1 x4d h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 w163 h30 gsa66\"><div class=\"t_1 m0_1 x13_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 wd1 h30 gsa62\"><div class=\"t_1 m0_1 x29 h6_1 y390 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">primas </div></div><div class=\"c_1 w160 h7_1 gsa6a\"><div class=\"t_1 m0_1 x14_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 de diciembre <span class=\"__1 _10\"></span>de 2024 </div></div><div class=\"c_1 w162 h8_1 gsa6b\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: </div></div><div class=\"c_1 w162 h7_1 gsa6c\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Directamente<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 wce h7_1 gsa6d\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsa6e\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsa6f\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsa70\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsa71\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsa72\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">0,01% </div></div><div class=\"c_1 w163 h7_1 gsa73\"><div class=\"t_1 m0_1 x1d_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w162 h7_1 gsa74\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Indirectamente </div></div><div class=\"c_1 wce h7_1 gsa75\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd1 h7_1 gsa76\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd2 h7_1 gsa77\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd1 h7_1 gsa78\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd2 h7_1 gsa79\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd1 h7_1 gsa7a\"><div class=\"t_1 m0_1 x10_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">99,99% </div></div><div class=\"c_1 w163 h7_1 gsa7b\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w162 h7_1 gsa7c\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">% derechos de<span class=\"__1 _10\"></span> voto </div></div><div class=\"c_1 wce h7_1 gsa7d\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsa7e\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsa7f\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsa80\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsa81\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsa82\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w163 h7_1 gsa83\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa84\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa85\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa86\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa87\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa88\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa89\">Integraci\u00f3n </div><div class=\"c_1 w162 h34 gsa8a\"><div class=\"t_1 m0_1 x12_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9todo de con<span class=\"__1 _10\"></span>solidaci\u00f3n </div></div><div class=\"c_1 w163 h34 gsa8b\"><div class=\"t_1 m0_1 x52 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n globa<span class=\"__1 _10\"></span>l </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa8c\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa8d\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa8e\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa8f\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa90\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsa91\">global </div><div class=\"c_1 w162 h7_1 gsa92\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Capital </div></div><div class=\"c_1 wce h7_1 gsa93\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">120 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsa94\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">61 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsa95\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.200  </div></div><div class=\"c_1 wd1 h7_1 gsa96\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.200  </div></div><div class=\"c_1 wd2 h7_1 gsa97\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">52.602  </div></div><div class=\"c_1 wd1 h7_1 gsa98\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.203  </div></div><div class=\"c_1 w163 h7_1 gsa99\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.500  </div></div><div class=\"c_1 w162 h7_1 gsa9a\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas </div></div><div class=\"c_1 wce h7_1 gsa9b\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.138  </div></div><div class=\"c_1 wd1 h7_1 gsa9c\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">318 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsa9d\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">43.269  </div></div><div class=\"c_1 wd1 h7_1 gsa9e\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.442  </div></div><div class=\"c_1 wd2 h7_1 gsa9f\"><div class=\"t_1 m0_1 x13_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(22.495) </div></div><div class=\"c_1 wd1 h7_1 gsaa0\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.569  </div></div><div class=\"c_1 w163 h7_1 gsaa1\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.914  </div></div><div class=\"c_1 w162 h8_1 gsaa2\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io </div></div><div class=\"c_1 wce h8_1 gsaa3\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">714 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h8_1 gsaa4\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">29 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h8_1 gsaa5\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.643  </div></div><div class=\"c_1 wd1 h8_1 gsaa6\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.471  </div></div><div class=\"c_1 wd2 h8_1 gsaa7\"><div class=\"t_1 m0_1 x48 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">73.163  </div></div><div class=\"c_1 wd1 h8_1 gsaa8\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">172 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w163 h8_1 gsaa9\"><div class=\"t_1 m0_1 x4a h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">294 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w160 h8_1 gsaaa\"><div class=\"t_1 m0_1 x14_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 de diciembre <span class=\"__1 _10\"></span>de 2023 </div></div><div class=\"c_1 w162 h8_1 gsaab\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: </div></div><div class=\"c_1 w162 h7_1 gsaac\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Directamente<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 wce h7_1 gsaad\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsaae\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsaaf\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsab0\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsab1\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsab2\"><div class=\"t_1 m0_1 x29 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">0,01% </div></div><div class=\"c_1 w163 h7_1 gsab3\"><div class=\"t_1 m0_1 x1d_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w162 h7_1 gsab4\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Indirectamente </div></div><div class=\"c_1 wce h7_1 gsab5\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd1 h7_1 gsab6\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd2 h7_1 gsab7\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd1 h7_1 gsab8\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd2 h7_1 gsab9\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd1 h7_1 gsaba\"><div class=\"t_1 m0_1 x10_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">99,99% </div></div><div class=\"c_1 w163 h7_1 gsabb\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w162 h7_1 gsabc\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">% derechos de<span class=\"__1 _10\"></span> voto </div></div><div class=\"c_1 wce h7_1 gsabd\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsabe\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsabf\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsac0\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsac1\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsac2\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w163 h7_1 gsac3\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsac4\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsac5\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsac6\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsac7\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsac8\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsac9\">Integraci\u00f3n </div><div class=\"c_1 w162 h34 gsaca\"><div class=\"t_1 m0_1 x12_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n </div></div><div class=\"c_1 w163 h34 gsacb\"><div class=\"t_1 m0_1 x52 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n globa<span class=\"__1 _10\"></span>l </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsacc\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsacd\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsace\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsacf\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsad0\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsad1\">global </div><div class=\"c_1 w162 h7_1 gsad2\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Capital </div></div><div class=\"c_1 wce h7_1 gsad3\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">120 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsad4\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">61 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsad5\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.200  </div></div><div class=\"c_1 wd1 h7_1 gsad6\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.200  </div></div><div class=\"c_1 wd2 h7_1 gsad7\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">52.602  </div></div><div class=\"c_1 wd1 h7_1 gsad8\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.203  </div></div><div class=\"c_1 w163 h7_1 gsad9\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.500  </div></div><div class=\"c_1 w162 h7_1 gsada\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas </div></div><div class=\"c_1 wce h7_1 gsadb\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.458  </div></div><div class=\"c_1 wd1 h7_1 gsadc\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.274  </div></div><div class=\"c_1 wd2 h7_1 gsadd\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">58.557  </div></div><div class=\"c_1 wd1 h7_1 gsade\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">21.308  </div></div><div class=\"c_1 wd2 h7_1 gsadf\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">17.615  </div></div><div class=\"c_1 wd1 h7_1 gsae0\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.437  </div></div><div class=\"c_1 w163 h7_1 gsae1\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.769  </div></div><div class=\"c_1 w160 h8_1 gsae2\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io </div></div><div class=\"c_1 wd1 h8_1 gsae3\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">680 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h8_1 gsae4\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">44 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h8_1 gsae5\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.661  </div></div><div class=\"c_1 wd1 h8_1 gsae6\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.128  </div></div><div class=\"c_1 wd2 h8_1 gsae7\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(110)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h8_1 gsae8\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">132 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w163 h8_1 gsae9\"><div class=\"t_1 m0_1 x4a h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">145 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x1_1 h6_1 y86c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nota: Toda la informaci\u00f3n rela<span class=\"__1 _16\"></span>tiv<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>a <span class=\"__1 _13\"></span>las socieda<span class=\"__1 _10\"></span>des indicada<span class=\"__1 _10\"></span>s est\u00e1 obtenida de los estados financieros<span class=\"__1 _10\"></span> individuales de las distinta<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> socie<span class=\"__1 _16\"></span>dades. Por dicho motivo, no recoge<span class=\"__1 _10\"></span>n el efecto que resultar\u00eda<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x1_1 h6_1 y86d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de aplicar cri<span class=\"__1 _10\"></span>terios de consolida<span class=\"__1 _16\"></span>ci\u00f3n para las participac<span class=\"__1 _10\"></span>iones. No se in<span class=\"__1 _10\"></span>cluyen las sociedade<span class=\"__1 _16\"></span>s i<span class=\"__1 _13\"></span>nactivas f<span class=\"__1 _10\"></span>uera del consolida<span class=\"__1 _10\"></span>do. </div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 xed h1_1 y2_1 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">78<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x124 h15_1 y854 ff2_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ANEXO: INFORMACI\u00d3N<span class=\"__1 _13\"></span> DE LAS SOCIEDA<span class=\"__1 _13\"></span>DES DEL GRUPO<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w166 h7_1 gsaea\"><div class=\"t_1 m0_1 x12b h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w168 h32 gsaeb\"><div class=\"t_1 m0_1 x4d h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall Europa </div></div><div class=\"c_1 w169 h32 gsaec\"><div class=\"t_1 m0_1 x10_1 h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall </div></div><div class=\"c_1 w169 h32 gsaed\"><div class=\"t_1 m0_1 x13_1 h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall. </div></div><div class=\"c_1 w16a h32 gsaee\"><div class=\"t_1 m0_1 x2e h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall SP. </div></div><div class=\"c_1 w33 h32 gsaef\"><div class=\"t_1 m0_1 x2d h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall. BV </div></div><div class=\"c_1 w169 h32 gsaf0\"><div class=\"t_1 m0_1 x50 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall GmbH </div></div><div class=\"c_1 w16b h32 gsaf1\"><div class=\"t_1 m0_1 x25 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall. AG </div></div><div class=\"c_1 w168 h32 gsaeb\"><div class=\"t_1 m0_1 x25 h6_1 y870 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Derma S.L. </div></div><div class=\"c_1 w169 h32 gsaec\"><div class=\"t_1 m0_1 x48 h6_1 y870 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Limited </div></div><div class=\"c_1 w169 h32 gsaed\"><div class=\"t_1 m0_1 x29 h6_1 y870 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">S.A.S.  </div></div><div class=\"c_1 w16a h32 gsaee\"><div class=\"t_1 m0_1 x29 h6_1 y870 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Z.O.O. </div></div><div class=\"c_1 w167 h32 gsaf2\"><div class=\"t_1 m0_1 x12_1 h6_1 y29_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nombre </div></div><div class=\"c_1 w33 h67 gsaf3\"><div class=\"t_1 m0_1 x2e h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Pa\u00edses Bajos </div></div><div class=\"c_1 w168 h67 gsaf4\"><div class=\"t_1 m0_1 x2b h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Espa\u00f1a </div></div><div class=\"c_1 w169 h67 gsaf5\"><div class=\"t_1 m0_1 x4d h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reino Unido </div></div><div class=\"c_1 w169 h67 gsaf6\"><div class=\"t_1 m0_1 x10_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Francia </div></div><div class=\"c_1 w16a h67 gsaf7\"><div class=\"t_1 m0_1 x10_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Polonia </div></div><div class=\"c_1 w169 h67 gsaf8\"><div class=\"t_1 m0_1 x48 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Austria </div></div><div class=\"c_1 w16b h67 gsaf9\"><div class=\"t_1 m0_1 x5e h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Suiza </div></div><div class=\"c_1 w167 h67 gsafa\"><div class=\"t_1 m0_1 x12_1 h6_1 y80_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Direcci\u00f3n </div></div><div class=\"c_1 w33 h32 gsafb\"><div class=\"t_1 m0_1 x14_1 h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 w169 h32 gsafc\"><div class=\"t_1 m0_1 x2e h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 w169 h32 gsafd\"><div class=\"t_1 m0_1 x2e h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 w16a h32 gsafe\"><div class=\"t_1 m0_1 xb_1 h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de </div></div><div class=\"c_1 w169 h32 gsaff\"><div class=\"t_1 m0_1 xb_1 h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de </div></div><div class=\"c_1 w16b h32 gsb00\"><div class=\"t_1 m0_1 x13_1 h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 w167 h32 gsb01\"><div class=\"t_1 m0_1 x12_1 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Actividad </div></div><div class=\"c_1 w168 h32 gsb02\"><div class=\"t_1 m0_1 x2b h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Inactiva </div></div><div class=\"c_1 w33 h32 gsafb\"><div class=\"t_1 m0_1 x2e h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 w169 h32 gsafc\"><div class=\"t_1 m0_1 x4d h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 w169 h32 gsafd\"><div class=\"t_1 m0_1 x4d h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 w16a h32 gsafe\"><div class=\"t_1 m0_1 x12_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intermediaci\u00f3n </div></div><div class=\"c_1 w169 h32 gsaff\"><div class=\"t_1 m0_1 x12_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intermediaci\u00f3n </div></div><div class=\"c_1 w16b h32 gsb00\"><div class=\"t_1 m0_1 x2d h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 w165 h7_1 gsb03\"><div class=\"t_1 m0_1 x14_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 de diciembre <span class=\"__1 _10\"></span>de 2024 </div></div><div class=\"c_1 w167 h7_1 gsb04\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: </div></div><div class=\"c_1 w167 h7_1 gsb05\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Directamente<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w33 h7_1 gsb06\"><div class=\"t_1 m0_1 x2f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w168 h7_1 gsb07\"><div class=\"t_1 m0_1 xd5 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w169 h7_1 gsb08\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w169 h7_1 gsb09\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16a h7_1 gsb0a\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w169 h7_1 gsb0b\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16b h7_1 gsb0c\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w167 h7_1 gsb0d\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Indirectamente </div></div><div class=\"c_1 w33 h7_1 gsb0e\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w168 h7_1 gsb0f\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb10\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb11\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16a h7_1 gsb12\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb13\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16b h7_1 gsb14\"><div class=\"t_1 m0_1 x15_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w167 h8_1 gsb15\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">% derechos de<span class=\"__1 _10\"></span> voto </div></div><div class=\"c_1 w33 h8_1 gsb16\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w168 h8_1 gsb17\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h8_1 gsb18\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h8_1 gsb19\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16a h8_1 gsb1a\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h8_1 gsb1b\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16b h8_1 gsb1c\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb1d\">Integraci\u00f3n </div><div class=\"c_1 w168 h67 gsb1e\"><div class=\"t_1 m0_1 x13_1 h6_1 y3fc ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb1f\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb20\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb21\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb22\">Integraci\u00f3n </div><div class=\"c_1 w167 h67 gsb23\"><div class=\"t_1 m0_1 x12_1 h6_1 y877 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n </div></div><div class=\"c_1 w16b h67 gsb24\"><div class=\"t_1 m0_1 x12_1 h6_1 y877 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n globa<span class=\"__1 _10\"></span>l </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb25\">global </div><div class=\"c_1 w168 h67 gsb1e\"><div class=\"t_1 m0_1 x53 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb26\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb27\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb28\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb29\">global </div><div class=\"c_1 w167 h7_1 gsb2a\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Capital </div></div><div class=\"c_1 w33 h7_1 gsb2b\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.000  </div></div><div class=\"c_1 w168 h7_1 gsb2c\"><div class=\"t_1 m0_1 x11_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">61 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb2d\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">571 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb2e\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.527  </div></div><div class=\"c_1 w16a h7_1 gsb2f\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">12 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb30\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">36 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16b h7_1 gsb31\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">901 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w167 h8_1 gsb32\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas </div></div><div class=\"c_1 w33 h8_1 gsb33\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.986  </div></div><div class=\"c_1 w168 h8_1 gsb34\"><div class=\"t_1 m0_1 x2a h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">176 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h8_1 gsb35\"><div class=\"t_1 m0_1 x48 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">13.812  </div></div><div class=\"c_1 w169 h8_1 gsb36\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.205  </div></div><div class=\"c_1 w16a h8_1 gsb37\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.646  </div></div><div class=\"c_1 w169 h8_1 gsb38\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.845  </div></div><div class=\"c_1 w16b h8_1 gsb39\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.857  </div></div><div class=\"c_1 w167 h7_1 gsb3a\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io </div></div><div class=\"c_1 w33 h7_1 gsb3b\"><div class=\"t_1 m0_1 x30 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">332 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w168 h7_1 gsb3c\"><div class=\"t_1 m0_1 x2f h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">5 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb3d\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">865 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb3e\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.721  </div></div><div class=\"c_1 w16a h7_1 gsb3f\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">55 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb40\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">430 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16b h7_1 gsb41\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.113  </div></div><div class=\"c_1 w165 h7_1 gsb42\"><div class=\"t_1 m0_1 x14_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 de diciembre <span class=\"__1 _10\"></span>de 2023 </div></div><div class=\"c_1 w167 h7_1 gsb43\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: </div></div><div class=\"c_1 w167 h7_1 gsb44\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Directamente<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w33 h7_1 gsb45\"><div class=\"t_1 m0_1 x2f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w168 h7_1 gsb46\"><div class=\"t_1 m0_1 xd5 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w169 h7_1 gsb47\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w169 h7_1 gsb48\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16a h7_1 gsb49\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w169 h7_1 gsb4a\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16b h7_1 gsb4b\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w167 h8_1 gsb4c\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Indirectamente </div></div><div class=\"c_1 w33 h8_1 gsb4d\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w168 h8_1 gsb4e\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h8_1 gsb4f\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h8_1 gsb50\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16a h8_1 gsb51\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h8_1 gsb52\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16b h8_1 gsb53\"><div class=\"t_1 m0_1 x15_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w167 h7_1 gsb54\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">% derechos de<span class=\"__1 _10\"></span> voto </div></div><div class=\"c_1 w33 h7_1 gsb55\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w168 h7_1 gsb56\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb57\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb58\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16a h7_1 gsb59\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb5a\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16b h7_1 gsb5b\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb5c\">Integraci\u00f3n </div><div class=\"c_1 w168 h67 gsb5d\"><div class=\"t_1 m0_1 x13_1 h6_1 y881 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb5e\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb5f\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb60\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb61\">Integraci\u00f3n </div><div class=\"c_1 w167 h67 gsb62\"><div class=\"t_1 m0_1 x12_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9todo de con<span class=\"__1 _10\"></span>solidaci\u00f3n </div></div><div class=\"c_1 w16b h67 gsb63\"><div class=\"t_1 m0_1 x12_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n globa<span class=\"__1 _10\"></span>l </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb64\">global </div><div class=\"c_1 w168 h67 gsb5d\"><div class=\"t_1 m0_1 x53 h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb65\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb66\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb67\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsb68\">global </div><div class=\"c_1 w167 h8_1 gsb69\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Capital </div></div><div class=\"c_1 w33 h8_1 gsb6a\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.000  </div></div><div class=\"c_1 w168 h8_1 gsb6b\"><div class=\"t_1 m0_1 x11_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">61 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h8_1 gsb6c\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">500 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h8_1 gsb6d\"><div class=\"t_1 m0_1 x48 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.527  </div></div><div class=\"c_1 w16a h8_1 gsb6e\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">51 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h8_1 gsb6f\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">36 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16b h8_1 gsb70\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.000  </div></div><div class=\"c_1 w167 h7_1 gsb71\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas </div></div><div class=\"c_1 w33 h7_1 gsb72\"><div class=\"t_1 m0_1 x17_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.143  </div></div><div class=\"c_1 w168 h7_1 gsb73\"><div class=\"t_1 m0_1 x2a h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">171 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb74\"><div class=\"t_1 m0_1 x48 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">10.889  </div></div><div class=\"c_1 w169 h7_1 gsb75\"><div class=\"t_1 m0_1 x48 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.613  </div></div><div class=\"c_1 w16a h7_1 gsb76\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.834  </div></div><div class=\"c_1 w169 h7_1 gsb77\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.632  </div></div><div class=\"c_1 w16b h7_1 gsb78\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.563  </div></div><div class=\"c_1 w167 h7_1 gsb79\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io </div></div><div class=\"c_1 w33 h7_1 gsb7a\"><div class=\"t_1 m0_1 x30 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">499 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w168 h7_1 gsb7b\"><div class=\"t_1 m0_1 x2f h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">5 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb7c\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">583 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb7d\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">2.625  </div></div><div class=\"c_1 w16a h7_1 gsb7e\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">45 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w169 h7_1 gsb7f\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">384 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16b h7_1 gsb80\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">744 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x1_1 h6_1 y7cb ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nota: Toda la informaci\u00f3n rela<span class=\"__1 _16\"></span>tiv<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>a <span class=\"__1 _13\"></span>las socieda<span class=\"__1 _10\"></span>des indicada<span class=\"__1 _10\"></span>s est\u00e1 obtenida de los estados financieros<span class=\"__1 _10\"></span> individuales de las distinta<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> socie<span class=\"__1 _16\"></span>dades. Por dicho motivo, no recoge<span class=\"__1 _10\"></span>n el efecto que resultar\u00eda<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x1_1 h6_1 y884 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de aplicar cri<span class=\"__1 _10\"></span>terios de consolida<span class=\"__1 _16\"></span>ci\u00f3n para las participac<span class=\"__1 _10\"></span>iones. No se in<span class=\"__1 _10\"></span>cluyen las sociedade<span class=\"__1 _16\"></span>s inactivas fuer<span class=\"__1 _10\"></span>a del consolidado<span class=\"__1 _13\"></span><span class=\"ls1b_1\">. </span> </div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 xed h1_1 y2_1 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">79<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x124 h15_1 y854 ff2_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ANEXO: INFORMACI\u00d3N<span class=\"__1 _13\"></span> DE LAS SOCIEDA<span class=\"__1 _13\"></span>DES DEL GRUPO<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w16d h7_1 gsb81\"><div class=\"t_1 m0_1 x11f h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 wee h32 gsb82\"><div class=\"t_1 m0_1 x48 h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall </div></div><div class=\"c_1 wee h32 gsb83\"><div class=\"t_1 m0_1 x4d h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Subgrupo (2)<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w16f h32 gsb84\"><div class=\"t_1 m0_1 x2d h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Poli Group </div></div><div class=\"c_1 w16f h32 gsb85\"><div class=\"t_1 m0_1 x25 h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Polichem </div></div><div class=\"c_1 w167 h32 gsb86\"><div class=\"t_1 m0_1 x12_1 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nombre </div></div><div class=\"c_1 w16e h32 gsb87\"><div class=\"t_1 m0_1 xb_1 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall SpA </div></div><div class=\"c_1 w16f h32 gsb88\"><div class=\"t_1 m0_1 x2e h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall Aps </div></div><div class=\"c_1 w170 h32 gsb89\"><div class=\"t_1 m0_1 xd_1 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall Inc </div></div><div class=\"c_1 w170 h32 gsb8a\"><div class=\"t_1 m0_1 x2c h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Polichem S.A. </div></div><div class=\"c_1 wee h32 gsb82\"><div class=\"t_1 m0_1 x12_1 h6_1 y870 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Hermal, GmbH </div></div><div class=\"c_1 wee h32 gsb83\"><div class=\"t_1 m0_1 xb_1 h6_1 y870 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall LLC </div></div><div class=\"c_1 w16f h32 gsb84\"><div class=\"t_1 m0_1 x50 h6_1 y870 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Holding S.R.L. </div></div><div class=\"c_1 w16f h32 gsb85\"><div class=\"t_1 m0_1 x3b h6_1 y870 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">S.R.L. </div></div><div class=\"c_1 w170 h67 gsb8b\"><div class=\"t_1 m0_1 xb_1 h6_1 y881 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Luxemburgo </div></div><div class=\"c_1 w167 h67 gsb8c\"><div class=\"t_1 m0_1 x12_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Direcci\u00f3n </div></div><div class=\"c_1 w16e h67 gsb8d\"><div class=\"t_1 m0_1 x20_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Italia </div></div><div class=\"c_1 wee h67 gsb8e\"><div class=\"t_1 m0_1 x25 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Alemania </div></div><div class=\"c_1 w16f h67 gsb8f\"><div class=\"t_1 m0_1 xd_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Dinamarca </div></div><div class=\"c_1 w170 h67 gsb90\"><div class=\"t_1 m0_1 x17_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">USA </div></div><div class=\"c_1 wee h67 gsb91\"><div class=\"t_1 m0_1 x20_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">USA </div></div><div class=\"c_1 w16f h67 gsb92\"><div class=\"t_1 m0_1 x20_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Italia </div></div><div class=\"c_1 w16f h67 gsb93\"><div class=\"t_1 m0_1 x20_1 h6_1 y859 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Italia </div></div><div class=\"c_1 w170 h67 gsb8b\"><div class=\"t_1 m0_1 xb_1 h6_1 y886 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Suiza/China </div></div><div class=\"c_1 w16e h32 gsb94\"><div class=\"t_1 m0_1 x2e h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 wee h32 gsb95\"><div class=\"t_1 m0_1 x2e h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 w16f h32 gsb96\"><div class=\"t_1 m0_1 x2e h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 wee h32 gsb97\"><div class=\"t_1 m0_1 x2e h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 w170 h32 gsb98\"><div class=\"t_1 m0_1 x2e h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 w16f h32 gsb99\"><div class=\"t_1 m0_1 x2e h6_1 y3e5 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Laboratorio </div></div><div class=\"c_1 w167 h32 gsb9a\"><div class=\"t_1 m0_1 x12_1 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Actividad </div></div><div class=\"c_1 w170 h32 gsb9b\"><div class=\"t_1 m0_1 x48 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Holding </div></div><div class=\"c_1 w16f h32 gsb9c\"><div class=\"t_1 m0_1 x48 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Holding </div></div><div class=\"c_1 w16e h32 gsb94\"><div class=\"t_1 m0_1 x4d h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 wee h32 gsb95\"><div class=\"t_1 m0_1 x4d h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 w16f h32 gsb96\"><div class=\"t_1 m0_1 x4d h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 wee h32 gsb97\"><div class=\"t_1 m0_1 x4d h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 w170 h32 gsb98\"><div class=\"t_1 m0_1 x4d h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 w16f h32 gsb99\"><div class=\"t_1 m0_1 x4d h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">farmac\u00e9utico </div></div><div class=\"c_1 w165 h7_1 gsb9d\"><div class=\"t_1 m0_1 x14_1 h5_1 y21_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 de diciembre <span class=\"__1 _10\"></span>de 2024 </div></div><div class=\"c_1 w167 h7_1 gsb9e\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: </div></div><div class=\"c_1 w167 h7_1 gsb9f\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Directamente<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w16e h7_1 gsba0\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wee h7_1 gsba1\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h7_1 gsba2\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsba3\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wee h7_1 gsba4\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16f h7_1 gsba5\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsba6\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16f h7_1 gsba7\"><div class=\"t_1 m0_1 x20_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">0,4% </div></div><div class=\"c_1 w167 h7_1 gsba8\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Indirectamente </div></div><div class=\"c_1 w16e h7_1 gsba9\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wee h7_1 gsbaa\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16f h7_1 gsbab\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w170 h7_1 gsbac\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wee h7_1 gsbad\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h7_1 gsbae\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w170 h7_1 gsbaf\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h7_1 gsbb0\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">99,6% </div></div><div class=\"c_1 w167 h8_1 gsbb1\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">% derechos de<span class=\"__1 _10\"></span> voto </div></div><div class=\"c_1 w16e h8_1 gsbb2\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wee h8_1 gsbb3\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h8_1 gsbb4\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h8_1 gsbb5\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wee h8_1 gsbb6\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h8_1 gsbb7\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h8_1 gsbb8\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h8_1 gsbb9\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsbba\">Integraci\u00f3n </div><div class=\"c_1 wee h67 gsbbb\"><div class=\"t_1 m0_1 xd_1 h6_1 y3fc ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w16f h67 gsbbc\"><div class=\"t_1 m0_1 xd_1 h6_1 y3fc ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w170 h67 gsbbd\"><div class=\"t_1 m0_1 xd_1 h6_1 y3fc ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsbbe\">Integraci\u00f3n </div><div class=\"c_1 w16f h67 gsbbf\"><div class=\"t_1 m0_1 xd_1 h6_1 y3fc ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w170 h67 gsbc0\"><div class=\"t_1 m0_1 xd_1 h6_1 y3fc ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w16f h67 gsbc1\"><div class=\"t_1 m0_1 xd_1 h6_1 y3fc ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w167 h67 gsbc2\"><div class=\"t_1 m0_1 x12_1 h6_1 y877 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsbc3\">global </div><div class=\"c_1 wee h67 gsbbb\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w16f h67 gsbbc\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w170 h67 gsbbd\"><div class=\"t_1 m0_1 x2b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsbc4\">global </div><div class=\"c_1 w16f h67 gsbbf\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w170 h67 gsbc0\"><div class=\"t_1 m0_1 x2b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w16f h67 gsbc1\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w167 h7_1 gsbc5\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Capital </div></div><div class=\"c_1 w16e h7_1 gsbc6\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.640  </div></div><div class=\"c_1 wee h7_1 gsbc7\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">25 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h7_1 gsbc8\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">17 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsbc9\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wee h7_1 gsbca\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16f h7_1 gsbcb\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">31 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsbcc\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.447  </div></div><div class=\"c_1 w16f h7_1 gsbcd\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">540 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w167 h8_1 gsbce\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas </div></div><div class=\"c_1 w16e h8_1 gsbcf\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.398  </div></div><div class=\"c_1 wee h8_1 gsbd0\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">32.893  </div></div><div class=\"c_1 w16f h8_1 gsbd1\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">3.438  </div></div><div class=\"c_1 w170 h8_1 gsbd2\"><div class=\"t_1 m0_1 x10_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">273.387  </div></div><div class=\"c_1 wee h8_1 gsbd3\"><div class=\"t_1 m0_1 x10_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">291.806  </div></div><div class=\"c_1 w16f h8_1 gsbd4\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">6.682  </div></div><div class=\"c_1 w170 h8_1 gsbd5\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.153  </div></div><div class=\"c_1 w16f h8_1 gsbd6\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">779 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w167 h7_1 gsbd7\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io </div></div><div class=\"c_1 w16e h7_1 gsbd8\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.504  </div></div><div class=\"c_1 wee h7_1 gsbd9\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">34.662  </div></div><div class=\"c_1 w16f h7_1 gsbda\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">248 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsbdb\"><div class=\"t_1 m0_1 x13_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(34.410) </div></div><div class=\"c_1 wee h7_1 gsbdc\"><div class=\"t_1 m0_1 x13_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(41.122) </div></div><div class=\"c_1 w16f h7_1 gsbdd\"><div class=\"t_1 m0_1 x10_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">238.637  </div></div><div class=\"c_1 w170 h7_1 gsbde\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">36.375  </div></div><div class=\"c_1 w16f h7_1 gsbdf\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.991  </div></div><div class=\"c_1 w165 h7_1 gsbe0\"><div class=\"t_1 m0_1 x14_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 de diciembre <span class=\"__1 _10\"></span>de 2023 </div></div><div class=\"c_1 w167 h7_1 gsbe1\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: </div></div><div class=\"c_1 w167 h7_1 gsbe2\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Directamente<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 w16e h7_1 gsbe3\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wee h7_1 gsbe4\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h7_1 gsbe5\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsbe6\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wee h7_1 gsbe7\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16f h7_1 gsbe8\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsbe9\"><div class=\"t_1 m0_1 x1f_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16f h7_1 gsbea\"><div class=\"t_1 m0_1 x20_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">0,4% </div></div><div class=\"c_1 w167 h8_1 gsbeb\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Indirectamente </div></div><div class=\"c_1 w16e h8_1 gsbec\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wee h8_1 gsbed\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16f h8_1 gsbee\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w170 h8_1 gsbef\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wee h8_1 gsbf0\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h8_1 gsbf1\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w170 h8_1 gsbf2\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h8_1 gsbf3\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">99,6% </div></div><div class=\"c_1 w167 h7_1 gsbf4\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls1c_1 ws0_1\">% <span class=\"ls0_1\">derecho<span class=\"__1 _10\"></span>s de voto </span></div></div><div class=\"c_1 w16e h7_1 gsbf5\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wee h7_1 gsbf6\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h7_1 gsbf7\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsbf8\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wee h7_1 gsbf9\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h7_1 gsbfa\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsbfb\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h7_1 gsbfc\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsbfd\">Integraci\u00f3n </div><div class=\"c_1 wee h67 gsbfe\"><div class=\"t_1 m0_1 xd_1 h6_1 y881 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w16f h67 gsbff\"><div class=\"t_1 m0_1 xd_1 h6_1 y881 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w170 h67 gsc00\"><div class=\"t_1 m0_1 xd_1 h6_1 y881 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc01\">Integraci\u00f3n </div><div class=\"c_1 w16f h67 gsc02\"><div class=\"t_1 m0_1 xd_1 h6_1 y881 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w170 h67 gsc03\"><div class=\"t_1 m0_1 xd_1 h6_1 y881 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w16f h67 gsc04\"><div class=\"t_1 m0_1 xd_1 h6_1 y881 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w167 h67 gsc05\"><div class=\"t_1 m0_1 x12_1 h6_1 y3ed ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc06\">global </div><div class=\"c_1 wee h67 gsbfe\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w16f h67 gsbff\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w170 h67 gsc00\"><div class=\"t_1 m0_1 x2b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc07\">global </div><div class=\"c_1 w16f h67 gsc02\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w170 h67 gsc03\"><div class=\"t_1 m0_1 x2b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w16f h67 gsc04\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w167 h8_1 gsc08\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Capital </div></div><div class=\"c_1 w16e h8_1 gsc09\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">8.640  </div></div><div class=\"c_1 wee h8_1 gsc0a\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">25 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w16f h8_1 gsc0b\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">125 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h8_1 gsc0c\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wee h8_1 gsc0d\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w16f h8_1 gsc0e\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">31 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h8_1 gsc0f\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.447  </div></div><div class=\"c_1 w16f h8_1 gsc10\"><div class=\"t_1 m0_1 x53 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">540 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w167 h7_1 gsc11\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas </div></div><div class=\"c_1 w16e h7_1 gsc12\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">57.257  </div></div><div class=\"c_1 wee h7_1 gsc13\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">43.812  </div></div><div class=\"c_1 w16f h7_1 gsc14\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">23.826  </div></div><div class=\"c_1 w170 h7_1 gsc15\"><div class=\"t_1 m0_1 x10_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">374.412  </div></div><div class=\"c_1 wee h7_1 gsc16\"><div class=\"t_1 m0_1 x10_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">391.351  </div></div><div class=\"c_1 w16f h7_1 gsc17\"><div class=\"t_1 m0_1 x29 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">46.713  </div></div><div class=\"c_1 w170 h7_1 gsc18\"><div class=\"t_1 m0_1 x10_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">205.048  </div></div><div class=\"c_1 w16f h7_1 gsc19\"><div class=\"t_1 m0_1 x2b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">7.435  </div></div><div class=\"c_1 w167 h7_1 gsc1a\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io </div></div><div class=\"c_1 w16e h7_1 gsc1b\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">4.159  </div></div><div class=\"c_1 wee h7_1 gsc1c\"><div class=\"t_1 m0_1 x29 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">32.369  </div></div><div class=\"c_1 w16f h7_1 gsc1d\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">229 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsc1e\"><div class=\"t_1 m0_1 x14_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(106.577) </div></div><div class=\"c_1 wee h7_1 gsc1f\"><div class=\"t_1 m0_1 x14_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">(105.652) </div></div><div class=\"c_1 w16f h7_1 gsc20\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(31)<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w170 h7_1 gsc21\"><div class=\"t_1 m0_1 x29 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">33.819  </div></div><div class=\"c_1 w16f h7_1 gsc22\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1.344  </div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x62 h6_1 y888 ff1_1 fs3_1 fc0_1 sc0_1 ls4_1 ws0_1\">(2)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Incluye la<span class=\"__1 _10\"></span>s sociedades<span class=\"__1 _10\"></span> holding Aq<span class=\"__1 _10\"></span>ua Pharmaceutical Holding<span class=\"__1 _16\"></span>s Inc. y Almirall LLC </span></div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x1_1 h6_1 y688 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nota: Toda la informaci\u00f3n rela<span class=\"__1 _16\"></span>tiv<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>a <span class=\"__1 _13\"></span>las socieda<span class=\"__1 _10\"></span>des indicada<span class=\"__1 _10\"></span>s est\u00e1 obtenida de los estados financieros<span class=\"__1 _10\"></span> individuales de las distinta<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> socie<span class=\"__1 _16\"></span>dades. Por dicho motivo, no recoge<span class=\"__1 _10\"></span>n el efecto que resultar\u00eda<span class=\"__1 _16\"></span> </div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x1_1 h6_1 y889 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de aplicar cri<span class=\"__1 _10\"></span>terios de consolida<span class=\"__1 _16\"></span>ci\u00f3n para las participac<span class=\"__1 _10\"></span>iones. No se in<span class=\"__1 _10\"></span>cluyen las sociedade<span class=\"__1 _16\"></span>s inactivas fuer<span class=\"__1 _10\"></span>a del consolidado<span class=\"__1 _13\"></span><span class=\"ls1b_1\">. </span></div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 xed h1_1 y2_1 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">80<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x124 h15_1 y854 ff2_1 fs0_1 fc0_1 sc0_1 ls0_1 ws0_1\">ANEXO: INFORMACI\u00d3N<span class=\"__1 _13\"></span> DE LAS SOCIEDA<span class=\"__1 _13\"></span>DES DEL GRUPO<span class=\"__1 _13\"></span> </div></div><div class=\"c_1 w173 h7_1 gsc24\"><div class=\"t_1 m0_1 xda h5_1 y29_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Miles de Euros </div></div><div class=\"c_1 w174 h32 gsc25\"><div class=\"t_1 m0_1 x12_1 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nombre </div></div><div class=\"c_1 wd0 h32 gsc26\"><div class=\"t_1 m0_1 x52 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall S.r.o.<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 wd1 h32 gsc27\"><div class=\"t_1 m0_1 x4d h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall S.r.o </div></div><div class=\"c_1 wd1 h32 gsc28\"><div class=\"t_1 m0_1 xd_1 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall AS </div></div><div class=\"c_1 wd2 h32 gsc29\"><div class=\"t_1 m0_1 xd_1 h6_1 y39f ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Almirall AS </div></div><div class=\"c_1 wd0 h67 gsc2a\"><div class=\"t_1 m0_1 x2d h6_1 y881 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Rep\u00fablica </div></div><div class=\"c_1 w174 h67 gsc2b\"><div class=\"t_1 m0_1 x12_1 h6_1 y892 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Direcci\u00f3n </div></div><div class=\"c_1 wd1 h67 gsc2c\"><div class=\"t_1 m0_1 xd_1 h6_1 y892 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Eslovaquia </div></div><div class=\"c_1 wd1 h67 gsc2d\"><div class=\"t_1 m0_1 x13_1 h6_1 y892 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Noruega </div></div><div class=\"c_1 wd2 h67 gsc2e\"><div class=\"t_1 m0_1 x48 h6_1 y892 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Suecia </div></div><div class=\"c_1 wd0 h67 gsc2a\"><div class=\"t_1 m0_1 x29 h6_1 y893 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Checa </div></div><div class=\"c_1 wd0 h32 gsc2f\"><div class=\"t_1 m0_1 x4d h6_1 y38d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de </div></div><div class=\"c_1 wd1 h32 gsc30\"><div class=\"t_1 m0_1 xb_1 h6_1 y38d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de </div></div><div class=\"c_1 wd1 h32 gsc31\"><div class=\"t_1 m0_1 xb_1 h6_1 y38d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de </div></div><div class=\"c_1 wd2 h32 gsc32\"><div class=\"t_1 m0_1 xb_1 h6_1 y38d ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Servicios de </div></div><div class=\"c_1 w174 h32 gsc33\"><div class=\"t_1 m0_1 x12_1 h6_1 y38c ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Actividad </div></div><div class=\"c_1 wd0 h32 gsc2f\"><div class=\"t_1 m0_1 x12_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intermediaci\u00f3n </div></div><div class=\"c_1 wd1 h32 gsc30\"><div class=\"t_1 m0_1 x12_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intermediaci\u00f3n </div></div><div class=\"c_1 wd1 h32 gsc31\"><div class=\"t_1 m0_1 x12_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intermediaci\u00f3n </div></div><div class=\"c_1 wd2 h32 gsc32\"><div class=\"t_1 m0_1 x12_1 h6_1 y38e ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">intermediaci\u00f3n </div></div><div class=\"c_1 w172 h7_1 gsc34\"><div class=\"t_1 m0_1 x14_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 de diciembre <span class=\"__1 _10\"></span>de 2024 </div></div><div class=\"c_1 w174 h7_1 gsc35\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: </div></div><div class=\"c_1 w174 h8_1 gsc36\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Directamente<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 wd0 h8_1 gsc37\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd1 h8_1 gsc38\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h8_1 gsc39\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h8_1 gsc3a\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w174 h7_1 gsc3b\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Indirectamente </div></div><div class=\"c_1 wd0 h7_1 gsc3c\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc3d\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd1 h7_1 gsc3e\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd2 h7_1 gsc3f\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 w174 h7_1 gsc40\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">% derechos de<span class=\"__1 _10\"></span> voto </div></div><div class=\"c_1 wd0 h7_1 gsc41\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc42\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc43\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsc44\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc45\">Integraci\u00f3n </div><div class=\"c_1 wd1 h34 gsc46\"><div class=\"t_1 m0_1 x2e h6_1 y89b ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 wd1 h34 gsc47\"><div class=\"t_1 m0_1 x2e h6_1 y89b ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 wd2 h34 gsc48\"><div class=\"t_1 m0_1 x2e h6_1 y89b ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Integraci\u00f3n </div></div><div class=\"c_1 w174 h34 gsc49\"><div class=\"t_1 m0_1 x12_1 h6_1 y3fe ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc4a\">global </div><div class=\"c_1 wd1 h34 gsc46\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 wd1 h34 gsc47\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 wd2 h34 gsc48\"><div class=\"t_1 m0_1 x3b h6_1 y58_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">global </div></div><div class=\"c_1 w174 h7_1 gsc4b\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Capital </div></div><div class=\"c_1 wd0 h7_1 gsc4c\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd1 h7_1 gsc4d\"><div class=\"t_1 m0_1 x2a h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">5 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc4e\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">27 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsc4f\"><div class=\"t_1 m0_1 x2a h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">2 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w174 h7_1 gsc50\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas </div></div><div class=\"c_1 wd0 h7_1 gsc51\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">536 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc52\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">573 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc53\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">473 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsc54\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">518 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w174 h7_1 gsc55\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io </div></div><div class=\"c_1 wd0 h7_1 gsc56\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">40 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc57\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">24 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc58\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">22 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsc59\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">25 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w172 h7_1 gsc5a\"><div class=\"t_1 m0_1 x14_1 h5_1 y1e_1 ff2_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">31 de diciembre <span class=\"__1 _10\"></span>de 2023 </div></div><div class=\"c_1 w174 h8_1 gsc5b\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: </div></div><div class=\"c_1 w174 h7_1 gsc5c\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Directamente<span class=\"__1 _10\"></span> </div></div><div class=\"c_1 wd0 h7_1 gsc5d\"><div class=\"t_1 m0_1 x1f_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c_1 wd1 h7_1 gsc5e\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1<span class=\"ls2_1\">00%</span>  </div></div><div class=\"c_1 wd1 h7_1 gsc5f\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1<span class=\"ls2_1\">00%</span>  </div></div><div class=\"c_1 wd2 h7_1 gsc60\"><div class=\"t_1 m0_1 x3b h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">1<span class=\"ls2_1\">00%</span>  </div></div><div class=\"c_1 w174 h7_1 gsc61\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">- Indirectamente </div></div><div class=\"c_1 wd0 h7_1 gsc62\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc63\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">0%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc64\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">0%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsc65\"><div class=\"t_1 m0_1 x53 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">0%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w174 h7_1 gsc66\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">% derechos de<span class=\"__1 _10\"></span> voto </div></div><div class=\"c_1 wd0 h7_1 gsc67\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc68\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc69\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsc6a\"><div class=\"t_1 m0_1 x3b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">100%<span class=\"ls0_1\"> </span></div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc6b\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc6c\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc6d\">Integraci\u00f3n </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc6e\">Integraci\u00f3n </div><div class=\"c_1 w174 h34 gsc6f\"><div class=\"t_1 m0_1 x12_1 h6_1 y56_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n </div></div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc70\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc71\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc72\">global </div><div class=\"t_1 m0_1 h6_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1 gsc73\">global </div><div class=\"c_1 w174 h7_1 gsc74\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Capital </div></div><div class=\"c_1 wd0 h7_1 gsc75\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">10 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc76\"><div class=\"t_1 m0_1 x2a h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">5 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc77\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">300 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h7_1 gsc78\"><div class=\"t_1 m0_1 x5e h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">25 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w174 h7_1 gsc79\"><div class=\"t_1 m0_1 x12_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Reservas </div></div><div class=\"c_1 wd0 h7_1 gsc7a\"><div class=\"t_1 m0_1 x48 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">12.600  </div></div><div class=\"c_1 wd1 h7_1 gsc7b\"><div class=\"t_1 m0_1 x17_1 h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">556 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h7_1 gsc7c\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.424  </div></div><div class=\"c_1 wd2 h7_1 gsc7d\"><div class=\"t_1 m0_1 x2b h6_1 y1e_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">5.700  </div></div><div class=\"c_1 w174 h8_1 gsc7e\"><div class=\"t_1 m0_1 x12_1 h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io </div></div><div class=\"c_1 wd0 h8_1 gsc7f\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">38 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h8_1 gsc80\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">17 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd1 h8_1 gsc81\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">16 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 wd2 h8_1 gsc82\"><div class=\"t_1 m0_1 x5e h6_1 y21_1 ff1_1 fs3_1 fc0_1 sc0_1 ls2_1 ws0_1\">30 <span class=\"ls0_1\"> </span></div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x1_1 h6_1 y8a8 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">Nota: Toda la informaci\u00f3n rela<span class=\"__1 _16\"></span>tiv<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>a <span class=\"__1 _13\"></span>las socieda<span class=\"__1 _10\"></span>des indicada<span class=\"__1 _10\"></span>s est\u00e1 obtenida de los estados financieros<span class=\"__1 _10\"></span> individuales de las distinta<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> socie<span class=\"__1 _16\"></span>dades. Por dicho motivo, no recoge<span class=\"__1 _10\"></span>n el <span class=\"__1 _13\"></span>efecto que resultar<span class=\"__1 _10\"></span>\u00eda </div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 x1_1 h6_1 y8a9 ff1_1 fs3_1 fc0_1 sc0_1 ls0_1 ws0_1\">de aplicar cri<span class=\"__1 _10\"></span>terios de consolida<span class=\"__1 _16\"></span>ci\u00f3n para las participac<span class=\"__1 _10\"></span>iones. No se in<span class=\"__1 _10\"></span>cluyen las sociedade<span class=\"__1 _16\"></span>s inactivas fuer<span class=\"__1 _10\"></span>a del consolidado<span class=\"__1 _13\"></span>.<span class=\"__1 _16\"></span>  </div></div><div class=\"c_1 w14 he_1 gsa46\"><div class=\"t_1 m0_1 xed h1_1 y2_1 ff1_1 fs0_1 fc0_1 sc0_1 ls7_1 ws0_1\">81<span class=\"ls0_1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-67": {
   "value": "ANEXO: INFORMACI\u00d3N<span class=\"__1 _13\"></span> DE LAS SOCIEDA<span class=\"__1 _13\"></span>DES DEL GRUPO<span class=\"__1 _13\"></span> Miles de Euros Almirall - Industrias Almirall Productos Almirall. NV Laboratorios  Laboratorios Farmac\u00e9uticas Ranke Holding Iberia Farmac\u00eauticos.<span class=\"__1 _10\"></span> Nombre Almirall S.L. Tecnobio S.A. Almirall S.A. Qu\u00edmica S.A. S.L. Lda.<span class=\"ls0_1\"> </span>Espa\u00f1a Espa\u00f1a Espa\u00f1a Espa\u00f1a Espa\u00f1a B\u00e9lgica Portugal Direcci\u00f3n Fabricaci\u00f3n de Servicios de Fabricaci\u00f3n de Laboratorio Laboratorio Actividad Inactiva materias Holding intermediaci\u00f3n especialidades farmac\u00e9utico farmac\u00e9utico primas 31 de diciembre <span class=\"__1 _10\"></span>de 2024 Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: - Directamente<span class=\"__1 _10\"></span> 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>0,01% - - Indirectamente - - - - - 99,99% 100%<span class=\"ls0_1\"> </span>% derechos de<span class=\"__1 _10\"></span> voto 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n M\u00e9todo de con<span class=\"__1 _10\"></span>solidaci\u00f3n Integraci\u00f3n globa<span class=\"__1 _10\"></span>l global global global global global global Capital 120 <span class=\"ls0_1\"> </span>61 <span class=\"ls0_1\"> </span>1.200  1.200  52.602  1.203  1.500  Reservas 1.138  318 <span class=\"ls0_1\"> </span>43.269  21.442  (22.495) 2.569  2.914  Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io 714 <span class=\"ls0_1\"> </span>29 <span class=\"ls0_1\"> </span>4.643  1.471  73.163  172 <span class=\"ls0_1\"> </span>294 <span class=\"ls0_1\"> </span>31 de diciembre <span class=\"__1 _10\"></span>de 2023 Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: - Directamente<span class=\"__1 _10\"></span> 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>0,01% - - Indirectamente - - - - - 99,99% 100%<span class=\"ls0_1\"> </span>% derechos de<span class=\"__1 _10\"></span> voto 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n Integraci\u00f3n globa<span class=\"__1 _10\"></span>l global global global global global global Capital 120 <span class=\"ls0_1\"> </span>61 <span class=\"ls0_1\"> </span>1.200  1.200  52.602  1.203  1.500  Reservas 8.458  1.274  58.557  21.308  17.615  2.437  2.769  Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io 680 <span class=\"ls0_1\"> </span>44 <span class=\"ls0_1\"> </span>3.661  1.128  (110)<span class=\"ls0_1\"> </span>132 <span class=\"ls0_1\"> </span>145 <span class=\"ls0_1\"> </span>Nota: Toda la informaci\u00f3n rela<span class=\"__1 _16\"></span>tiv<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>a <span class=\"__1 _13\"></span>las socieda<span class=\"__1 _10\"></span>des indicada<span class=\"__1 _10\"></span>s est\u00e1 obtenida de los estados financieros<span class=\"__1 _10\"></span> individuales de las distinta<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> socie<span class=\"__1 _16\"></span>dades. Por dicho motivo, no recoge<span class=\"__1 _10\"></span>n el efecto que resultar\u00eda<span class=\"__1 _16\"></span> de aplicar cri<span class=\"__1 _10\"></span>terios de consolida<span class=\"__1 _16\"></span>ci\u00f3n para las participac<span class=\"__1 _10\"></span>iones. No se in<span class=\"__1 _10\"></span>cluyen las sociedade<span class=\"__1 _16\"></span>s i<span class=\"__1 _13\"></span>nactivas f<span class=\"__1 _10\"></span>uera del consolida<span class=\"__1 _10\"></span>do. ANEXO: INFORMACI\u00d3N<span class=\"__1 _13\"></span> DE LAS SOCIEDA<span class=\"__1 _13\"></span>DES DEL GRUPO<span class=\"__1 _13\"></span> Miles de Euros Almirall Europa Almirall Almirall. Almirall SP. Almirall. BV Almirall GmbH Almirall. AG Derma S.L. Limited S.A.S.  Z.O.O. Nombre Pa\u00edses Bajos Espa\u00f1a Reino Unido Francia Polonia Austria Suiza Direcci\u00f3n Laboratorio Laboratorio Laboratorio Servicios de Servicios de Laboratorio Actividad Inactiva farmac\u00e9utico farmac\u00e9utico farmac\u00e9utico intermediaci\u00f3n intermediaci\u00f3n farmac\u00e9utico 31 de diciembre <span class=\"__1 _10\"></span>de 2024 Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: - Directamente<span class=\"__1 _10\"></span> - - - - - 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>- Indirectamente 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>- - % derechos de<span class=\"__1 _10\"></span> voto 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n Integraci\u00f3n globa<span class=\"__1 _10\"></span>l global global global global global global Capital 4.000  61 <span class=\"ls0_1\"> </span>571 <span class=\"ls0_1\"> </span>12.527  12 <span class=\"ls0_1\"> </span>36 <span class=\"ls0_1\"> </span>901 <span class=\"ls0_1\"> </span>Reservas 3.986  176 <span class=\"ls0_1\"> </span>13.812  7.205  1.646  1.845  6.857  Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io 332 <span class=\"ls0_1\"> </span>5 <span class=\"ls0_1\"> </span>865 <span class=\"ls0_1\"> </span>1.721  55 <span class=\"ls0_1\"> </span>430 <span class=\"ls0_1\"> </span>1.113  31 de diciembre <span class=\"__1 _10\"></span>de 2023 Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: - Directamente<span class=\"__1 _10\"></span> - - - - - 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>- Indirectamente 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>- - % derechos de<span class=\"__1 _10\"></span> voto 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n M\u00e9todo de con<span class=\"__1 _10\"></span>solidaci\u00f3n Integraci\u00f3n globa<span class=\"__1 _10\"></span>l global global global global global global Capital 4.000  61 <span class=\"ls0_1\"> </span>500 <span class=\"ls0_1\"> </span>12.527  51 <span class=\"ls0_1\"> </span>36 <span class=\"ls0_1\"> </span>1.000  Reservas 3.143  171 <span class=\"ls0_1\"> </span>10.889  23.613  6.834  2.632  5.563  Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io 499 <span class=\"ls0_1\"> </span>5 <span class=\"ls0_1\"> </span>583 <span class=\"ls0_1\"> </span>2.625  45 <span class=\"ls0_1\"> </span>384 <span class=\"ls0_1\"> </span>744 <span class=\"ls0_1\"> </span>Nota: Toda la informaci\u00f3n rela<span class=\"__1 _16\"></span>tiv<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>a <span class=\"__1 _13\"></span>las socieda<span class=\"__1 _10\"></span>des indicada<span class=\"__1 _10\"></span>s est\u00e1 obtenida de los estados financieros<span class=\"__1 _10\"></span> individuales de las distinta<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> socie<span class=\"__1 _16\"></span>dades. Por dicho motivo, no recoge<span class=\"__1 _10\"></span>n el efecto que resultar\u00eda<span class=\"__1 _16\"></span> de aplicar cri<span class=\"__1 _10\"></span>terios de consolida<span class=\"__1 _16\"></span>ci\u00f3n para las participac<span class=\"__1 _10\"></span>iones. No se in<span class=\"__1 _10\"></span>cluyen las sociedade<span class=\"__1 _16\"></span>s inactivas fuer<span class=\"__1 _10\"></span>a del consolidado<span class=\"__1 _13\"></span><span class=\"ls1b_1\">. </span> ANEXO: INFORMACI\u00d3N<span class=\"__1 _13\"></span> DE LAS SOCIEDA<span class=\"__1 _13\"></span>DES DEL GRUPO<span class=\"__1 _13\"></span> Miles de Euros Almirall Subgrupo (2)<span class=\"__1 _10\"></span> Poli Group Polichem Nombre Almirall SpA Almirall Aps Almirall Inc Polichem S.A. Hermal, GmbH Almirall LLC Holding S.R.L. S.R.L. Luxemburgo Direcci\u00f3n Italia Alemania Dinamarca USA USA Italia Italia Suiza/China Laboratorio Laboratorio Laboratorio Laboratorio Laboratorio Laboratorio Actividad Holding Holding farmac\u00e9utico farmac\u00e9utico farmac\u00e9utico farmac\u00e9utico farmac\u00e9utico farmac\u00e9utico 31 de diciembre <span class=\"__1 _10\"></span>de 2024 Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: - Directamente<span class=\"__1 _10\"></span> - 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>- 100%<span class=\"ls0_1\"> </span>- 0,4% - Indirectamente 100%<span class=\"ls0_1\"> </span>- - - 100%<span class=\"ls0_1\"> </span>- 100%<span class=\"ls0_1\"> </span>99,6% % derechos de<span class=\"__1 _10\"></span> voto 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n global global global global global global global global Capital 8.640  25 <span class=\"ls0_1\"> </span>17 <span class=\"ls0_1\"> </span>- - 31 <span class=\"ls0_1\"> </span>1.447  540 <span class=\"ls0_1\"> </span>Reservas 6.398  32.893  3.438  273.387  291.806  6.682  23.153  779 <span class=\"ls0_1\"> </span>Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io 4.504  34.662  248 <span class=\"ls0_1\"> </span>(34.410) (41.122) 238.637  36.375  1.991  31 de diciembre <span class=\"__1 _10\"></span>de 2023 Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: - Directamente<span class=\"__1 _10\"></span> - 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>- 100%<span class=\"ls0_1\"> </span>- 0,4% - Indirectamente 100%<span class=\"ls0_1\"> </span>- - - 100%<span class=\"ls0_1\"> </span>- 100%<span class=\"ls0_1\"> </span>99,6% % <span class=\"ls0_1\">derecho<span class=\"__1 _10\"></span>s de voto </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n global global global global global global global global Capital 8.640  25 <span class=\"ls0_1\"> </span>125 <span class=\"ls0_1\"> </span>- - 31 <span class=\"ls0_1\"> </span>1.447  540 <span class=\"ls0_1\"> </span>Reservas 57.257  43.812  23.826  374.412  391.351  46.713  205.048  7.435  Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io 4.159  32.369  229 <span class=\"ls0_1\"> </span>(106.577) (105.652) (31)<span class=\"ls0_1\"> </span>33.819  1.344  (2)<span class=\"ls0_1\"> <span class=\"__1 _23\"> </span>Incluye la<span class=\"__1 _10\"></span>s sociedades<span class=\"__1 _10\"></span> holding Aq<span class=\"__1 _10\"></span>ua Pharmaceutical Holding<span class=\"__1 _16\"></span>s Inc. y Almirall LLC </span>Nota: Toda la informaci\u00f3n rela<span class=\"__1 _16\"></span>tiv<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>a <span class=\"__1 _13\"></span>las socieda<span class=\"__1 _10\"></span>des indicada<span class=\"__1 _10\"></span>s est\u00e1 obtenida de los estados financieros<span class=\"__1 _10\"></span> individuales de las distinta<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> socie<span class=\"__1 _16\"></span>dades. Por dicho motivo, no recoge<span class=\"__1 _10\"></span>n el efecto que resultar\u00eda<span class=\"__1 _16\"></span> de aplicar cri<span class=\"__1 _10\"></span>terios de consolida<span class=\"__1 _16\"></span>ci\u00f3n para las participac<span class=\"__1 _10\"></span>iones. No se in<span class=\"__1 _10\"></span>cluyen las sociedade<span class=\"__1 _16\"></span>s inactivas fuer<span class=\"__1 _10\"></span>a del consolidado<span class=\"__1 _13\"></span><span class=\"ls1b_1\">. </span>ANEXO: INFORMACI\u00d3N<span class=\"__1 _13\"></span> DE LAS SOCIEDA<span class=\"__1 _13\"></span>DES DEL GRUPO<span class=\"__1 _13\"></span> Miles de Euros Nombre Almirall S.r.o.<span class=\"__1 _10\"></span> Almirall S.r.o Almirall AS Almirall AS Rep\u00fablica Direcci\u00f3n Eslovaquia Noruega Suecia Checa Servicios de Servicios de Servicios de Servicios de Actividad intermediaci\u00f3n intermediaci\u00f3n intermediaci\u00f3n intermediaci\u00f3n 31 de diciembre <span class=\"__1 _10\"></span>de 2024 Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: - Directamente<span class=\"__1 _10\"></span> - 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>- Indirectamente 100%<span class=\"ls0_1\"> </span>- - - % derechos de<span class=\"__1 _10\"></span> voto 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n global global global global Capital - 5 <span class=\"ls0_1\"> </span>27 <span class=\"ls0_1\"> </span>2 <span class=\"ls0_1\"> </span>Reservas 536 <span class=\"ls0_1\"> </span>573 <span class=\"ls0_1\"> </span>473 <span class=\"ls0_1\"> </span>518 <span class=\"ls0_1\"> </span>Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io 40 <span class=\"ls0_1\"> </span>24 <span class=\"ls0_1\"> </span>22 <span class=\"ls0_1\"> </span>25 <span class=\"ls0_1\"> </span>31 de diciembre <span class=\"__1 _10\"></span>de 2023 Fracci\u00f3n del capita<span class=\"__1 _16\"></span>l <span class=\"__1 _13\"></span>qu<span class=\"__1 _10\"></span>e posee: - Directamente<span class=\"__1 _10\"></span> - 1<span class=\"ls2_1\">00%</span>  1<span class=\"ls2_1\">00%</span>  1<span class=\"ls2_1\">00%</span>  - Indirectamente 100%<span class=\"ls0_1\"> </span>0%<span class=\"ls0_1\"> </span>0%<span class=\"ls0_1\"> </span>0%<span class=\"ls0_1\"> </span>% derechos de<span class=\"__1 _10\"></span> voto 100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>100%<span class=\"ls0_1\"> </span>Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n Integraci\u00f3n M\u00e9todo de con<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span>olida<span class=\"__1 _10\"></span>ci\u00f3n global global global global Capital 10 <span class=\"ls0_1\"> </span>5 <span class=\"ls0_1\"> </span>300 <span class=\"ls0_1\"> </span>25 <span class=\"ls0_1\"> </span>Reservas 12.600  556 <span class=\"ls0_1\"> </span>5.424  5.700  Resultados neto<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> del<span class=\"__1 _16\"></span> <span class=\"__1 _13\"></span>ejer<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>i<span class=\"__1 _16\"></span>c<span class=\"__1 _13\"></span>io 38 <span class=\"ls0_1\"> </span>17 <span class=\"ls0_1\"> </span>16 <span class=\"ls0_1\"> </span>30 <span class=\"ls0_1\"> </span>Nota: Toda la informaci\u00f3n rela<span class=\"__1 _16\"></span>tiv<span class=\"__1 _13\"></span>a <span class=\"__1 _16\"></span>a <span class=\"__1 _13\"></span>las socieda<span class=\"__1 _10\"></span>des indicada<span class=\"__1 _10\"></span>s est\u00e1 obtenida de los estados financieros<span class=\"__1 _10\"></span> individuales de las distinta<span class=\"__1 _16\"></span>s<span class=\"__1 _13\"></span> socie<span class=\"__1 _16\"></span>dades. Por dicho motivo, no recoge<span class=\"__1 _10\"></span>n el <span class=\"__1 _13\"></span>efecto que resultar<span class=\"__1 _10\"></span>\u00eda de aplicar cri<span class=\"__1 _10\"></span>terios de consolida<span class=\"__1 _16\"></span>ci\u00f3n para las participac<span class=\"__1 _10\"></span>iones. No se in<span class=\"__1 _10\"></span>cluyen las sociedade<span class=\"__1 _16\"></span>s inactivas fuer<span class=\"__1 _10\"></span>a del consolidado<span class=\"__1 _13\"></span>.<span class=\"__1 _16\"></span>  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:95980020140005007996",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}